## **Trustees’ Annual Report for the period** ## **From 1/11/2019 Period start date To 31/10/2020 Period end date** ## **Charity name: Kondanani UK** ## **Charity registration number: 1113426** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**To advance the Christian faith in**
**accordance with the Statement of**
**beliefs in the Kondanani Malawi**
**schedule.**
**To relieve persons who are in**
**conditions of need or hardship or who**
**are aged or sick and to relieve the**
**distress caused thereby in the said**
**location and in such other parts of the**
**United Kingdom or world as the trustees**
**may from time to time see fit.**
**To advance education in**
**accordance with Christian principles by**
**such means as the trustees may**
**consider appropriate including by**
**means of establishing and operating**
**any educational establishment or**
**establishments in the said location and**
**in such other parts of the United**
**Kingdom or world as the trustees may**
**from time to time see fit.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|**Fundraising from individual donors and**
**UK organisations.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees have had regard to the**
**guidance issued by the Charity**
**Commission on public benefit.**| **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Policy on grant making Para 1.38 Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**We successfully raised funds for the**
**following:**
-
**Food – this was the main focus of**
**fundraising during this year, due**
**to the disruption of normal food**
**production and supply in Malawi**
**due to the Covid19 pandemic.**
-
**Other running costs for**
**Kondanani Children’s Village**
-
**Medical supplies**
-
**School supplies**| **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |---|---|---| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The trustees have read the end of year**
**accounts and are satisfied with the state**
**of the charity’s finances.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**There are no reserves held.**| |Amount of reserves held|Para 1.22|**n/a**| |Reasons for holding zero
reserves|Para 1.22|**There are no recurring costs or financial**
**liabilities that would require a reserve to**
**be held.**| |Details of fund materially in
deficit|Para 1.24|**None**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**None**| ## **Additional information (optional)** You may choose to include further statements where relevant about: The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||**None**| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Memorandum and Articles of**
**Association**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Limited company**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Appointed by trustees**| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other ## **Reference and Administrative details** |Charity name|Kondanani UK| |---|---| |Other name the charity uses|| |Registered charity number|1113426| |Charity’s principal address|4 Darvel Rd
Newmilns
KA16 9BH| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||A S Chikhwaza|||| ||J G Gebbie|||| ||J C Gebbie|Secretary||| ||P J Curwell|Treasurer||| ||A M Horowitz|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets n/a held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **n/a** ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||| |---|---|---| ||James Grant Gebbie|| ||
Trustee|| ||28-08-2021|| ||28-08-2021|| Declar¢liiv The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees Signature(s) LI'L Full name(s) Position (eg Secretary, Chair, etc) James Grant (X)bie Trustee 2&08-2021 **REGISTERED COMPANY NUMBER: 05608017 (England and Wales) REGISTERED CHARITY NUMBER: 1113426** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2020 for ## KONDANANI UK Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX KONDANANI UK Contents of the Financial Statements for the Year Ended 31 October 2020 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|10| |Detailed Statement of Financial Activities||11|| KONDANANI UK Report of the Trustees for the Year Ended 31 October 2020 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity are: - To advance the Christian faith in accordance with the Statement of Beliefs in the Kondanani Malawi Schedule - To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit - To advance education in accordance with Christian principles by such means as the trustees may consider appropriate including by means of establishing and operating any educational establishment or establishments in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 05608017 (England and Wales) ## **Registered Charity number** 1113426 ## **Registered office** 64 Finning Avenue Exeter Devon EX4 8FA ## **Trustees** Ms A S Chikhwaza J G Gebbie Tour Guide Mrs J C Gebbie Retired Ms A M Horowitz Retired A W Gibson Journalist (appointed 12.12.20) Miss A J Stevens (appointed 12.12.20) Mrs P J Curwell Landscape Designer (resigned 13.7.21) ## **Company Secretaries** Mrs J C Gebbie Page 1 KONDANANI UK Report of the Trustees for the Year Ended 31 October 2020 ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Independent Examiner** Mary E Ryan FCCA Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ J G Gebbie - Trustee Page 2 Independent Examiner's Report to the Trustees of KONDANANI UK ## **Independent examiner's report to the trustees of KONDANANI UK ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2020. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mary E Ryan FCCA Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX Date: ............................................. Page 3 KONDANANI UK ## Statement of Financial Activities for the Year Ended 31 October 2020 |||||31.10.20|31.10.19| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes|£|£|£|£| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies||49,496|-|49,496|36,111| |Other trading activities|2|-|3,395|3,395|555| |Investment income|3|24|-|24|-| |**Total**||49,520|3,395|52,915|36,666| |**EXPENDITURE ON**|||||| |**Charitable activities**|||||| |Support for Malawi||43,730|566|44,296|38,173| |**NET INCOME/(EXPENDITURE)**||5,790|2,829|8,619|(1,507)| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**||14,726|1,510|16,236|17,743| |**TOTAL FUNDS CARRIED FORWARD**||20,516|4,339|24,855|16,236| The notes form part of these financial statements Page 4 KONDANANI UK ## Balance Sheet ## 31 October 2020 ||||||31.10.20|31.10.19| |---|---|---|---|---|---|---| |||Unrestricted|Restricted||Total|Total| |||fund|funds||funds|funds| ||Notes|£|£||£|£| |**CURRENT ASSETS**||||||| |Cash at bank||20,966|4,339||25,305|16,686| |**CREDITORS**||||||| |Amounts falling due within one year|7|(450)||-|(450)|(450)| |**NET CURRENT ASSETS**||20,516|4,339||24,855|16,236| |**TOTAL ASSETS LESS CURRENT**||||||| |**LIABILITIES**||20,516|4,339||24,855|16,236| |**NET ASSETS**||20,516|4,339||24,855|16,236| |**FUNDS**|8|||||| |Unrestricted funds|||||20,516|14,726| |Restricted funds|||||4,339|1,510| |**TOTAL FUNDS**|||||24,855|16,236| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. J G Gebbie - Trustee The notes form part of these financial statements Page 5 KONDANANI UK Notes to the Financial Statements for the Year Ended 31 October 2020 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||31.10.20|31.10.19| |||£|£| ||Sponsorships|3,395|355| ||Book sales|-|200| |||3,395|555| |**3.**|**INVESTMENT INCOME**||| |||31.10.20|31.10.19| |||£|£| ||Deposit account interest|24|-| Page 6 continued... KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 October 2020 nor for the year ended 31 October 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 October 2020 nor for the year ended 31 October 2019. ## **5. AVERAGE EMPLOYEES** 0 ## **6.** |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
25,434
10,677
Other trading activities
200
355
**Total**
25,634
11,032
**EXPENDITURE ON**
**Charitable activities**
Support for Malawi
9,040
29,133
**NET INCOME/(EXPENDITURE)**
16,594
(18,101)
**Transfers between funds**
(17,095)
17,095
**Net movement in funds**
(501)
(1,006)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
15,227
2,516
**TOTAL FUNDS CARRIED FORWARD**
14,726
1,510|Total
funds
£
36,111
555
36,666
38,173
(1,507)
-
(1,507)
17,743
16,236| |---|---| continued... Page 7 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||||31.10.20|31.10.19| |---|---|---|---|---| ||||£|£| ||Accrued expenses||450|450| |**8.**|**MOVEMENT IN FUNDS**|||| ||||Net|| |||At|movement|At| |||1.11.19|in funds|31.10.20| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|14,726|5,790|20,516| ||**Restricted funds**|||| ||Sponsorship|610|3,395|4,005| ||Implant operation|900|(566)|334| |||1,510|2,829|4,339| ||**TOTAL FUNDS**|16,236|8,619|24,855| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|49,520|(43,730)|5,790| ||**Restricted funds**|||| ||Sponsorship|3,395|-|3,395| ||Implant operation|-|(566)|(566)| |||3,395|(566)|2,829| ||**TOTAL FUNDS**|52,915|(44,296)|8,619| continued... Page 8 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **8. MOVEMENT IN FUNDS - continued** **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**Restricted funds**
Sponsorship
Container
Caring Hands Hospital
Teacher sponsorship
Implant operation
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.19
£
£
£
£
15,227
16,594
(17,095)
14,726
585
25
-
610
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
900
-
900
2,516
(18,101)
17,095
1,510
17,743
(1,507)
-
16,236|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.19
£
£
£
£
15,227
16,594
(17,095)
14,726
585
25
-
610
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
900
-
900
2,516
(18,101)
17,095
1,510
17,743
(1,507)
-
16,236| |---|---|---| |||1,510| |||16,236| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|25,634|(9,040)|16,594| |**Restricted funds**|||| |Sponsorship|355|(330)|25| |Container|7,018|(11,085)|(4,067)| |Caring Hands Hospital|2,259|(15,000)|(12,741)| |Teacher sponsorship|500|(2,718)|(2,218)| |Implant operation|900|-|900| ||11,032|(29,133)|(18,101)| |**TOTAL FUNDS**|36,666|(38,173)|(1,507)| continued... Page 9 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Sponsorship
Container
Caring Hands Hospital
Teacher sponsorship
Implant operation
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.20
£
£
£
£
15,227
22,384
(17,095)
20,516
585
3,420
-
4,005
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
334
-
334
2,516
(15,272)
17,095
4,339
17,743
7,112
-
24,855|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.20
£
£
£
£
15,227
22,384
(17,095)
20,516
585
3,420
-
4,005
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
334
-
334
2,516
(15,272)
17,095
4,339
17,743
7,112
-
24,855| |---|---|---| |||4,339| |||24,855| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|75,154|(52,770)|22,384| |**Restricted funds**|||| |Sponsorship|3,750|(330)|3,420| |Container|7,018|(11,085)|(4,067)| |Caring Hands Hospital|2,259|(15,000)|(12,741)| |Teacher sponsorship|500|(2,718)|(2,218)| |Implant operation|900|(566)|334| ||14,427|(29,699)|(15,272)| |**TOTAL FUNDS**|89,581|(82,469)|7,112| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 October 2020. Page 10 KONDANANI UK ## Detailed Statement of Financial Activities for the Year Ended 31 October 2020 |Detailed Statement of Financial Activities
for the Year Ended 31 October 2020||| |---|---|---| ||31.10.20|31.10.19| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|49,496|36,048| |Royalties received|-|63| ||49,496|36,111| |**Other trading activities**||| |Sponsorships|3,395|355| |Book sales|-|200| ||3,395|555| |**Investment income**||| |Deposit account interest|24|-| |**Total incoming resources**|52,915|36,666| |**EXPENDITURE**||| |**Charitable activities**||| |Light and heat|48|-| |Postage and stationery|313|-| |Books & DVD's|-|510| |Subscriptions|50|50| |Running costs|15,000|15,000| |Sponsorship|-|2,718| |Education certificates|-|330| |Bank charges|208|107| |Solar panels|-|7,000| |Travel|-|762| |Container|-|11,085| |Food for Malawi|27,500|-| |Medical supplies|566|-| ||43,685|37,562| |**Support costs**||| |**Management**||| |Insurance|161|161| |**Governance costs**||| |Accountancy fees|450|450| |Total resources expended|44,296|38,173| |**Net income/(expenditure)**|8,619|(1,507)| This page does not form part of the statutory financial statements Page 11 **REGISTERED COMPANY NUMBER: 05608017 (England and Wales) REGISTERED CHARITY NUMBER: 1113426** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2020 for ## KONDANANI UK Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX KONDANANI UK Contents of the Financial Statements for the Year Ended 31 October 2020 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|10| |Detailed Statement of Financial Activities||11|| KONDANANI UK Report of the Trustees for the Year Ended 31 October 2020 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity are: - To advance the Christian faith in accordance with the Statement of Beliefs in the Kondanani Malawi Schedule - To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit - To advance education in accordance with Christian principles by such means as the trustees may consider appropriate including by means of establishing and operating any educational establishment or establishments in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 05608017 (England and Wales) ## **Registered Charity number** 1113426 ## **Registered office** 64 Finning Avenue Exeter Devon EX4 8FA ## **Trustees** Ms A S Chikhwaza J G Gebbie Tour Guide Mrs J C Gebbie Retired Ms A M Horowitz Retired A W Gibson Journalist (appointed 12.12.20) Miss A J Stevens (appointed 12.12.20) Mrs P J Curwell Landscape Designer (resigned 13.7.21) ## **Company Secretaries** Mrs J C Gebbie Page 1 KONDANANI UK Report of the Trustees for the Year Ended 31 October 2020 ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Independent Examiner** Mary E Ryan FCCA Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ J G Gebbie - Trustee Page 2 Independent Examiner's Report to the Trustees of KONDANANI UK ## **Independent examiner's report to the trustees of KONDANANI UK ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2020. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mary E Ryan FCCA Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX Date: ............................................. Page 3 KONDANANI UK ## Statement of Financial Activities for the Year Ended 31 October 2020 |||||31.10.20|31.10.19| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Total| |||fund|funds|funds|funds| ||Notes|£|£|£|£| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies||49,496|-|49,496|36,111| |Other trading activities|2|-|3,395|3,395|555| |Investment income|3|24|-|24|-| |**Total**||49,520|3,395|52,915|36,666| |**EXPENDITURE ON**|||||| |**Charitable activities**|||||| |Support for Malawi||43,730|566|44,296|38,173| |**NET INCOME/(EXPENDITURE)**||5,790|2,829|8,619|(1,507)| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**||14,726|1,510|16,236|17,743| |**TOTAL FUNDS CARRIED FORWARD**||20,516|4,339|24,855|16,236| The notes form part of these financial statements Page 4 KONDANANI UK ## Balance Sheet ## 31 October 2020 ||||||31.10.20|31.10.19| |---|---|---|---|---|---|---| |||Unrestricted|Restricted||Total|Total| |||fund|funds||funds|funds| ||Notes|£|£||£|£| |**CURRENT ASSETS**||||||| |Cash at bank||20,966|4,339||25,305|16,686| |**CREDITORS**||||||| |Amounts falling due within one year|7|(450)||-|(450)|(450)| |**NET CURRENT ASSETS**||20,516|4,339||24,855|16,236| |**TOTAL ASSETS LESS CURRENT**||||||| |**LIABILITIES**||20,516|4,339||24,855|16,236| |**NET ASSETS**||20,516|4,339||24,855|16,236| |**FUNDS**|8|||||| |Unrestricted funds|||||20,516|14,726| |Restricted funds|||||4,339|1,510| |**TOTAL FUNDS**|||||24,855|16,236| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. J G Gebbie - Trustee The notes form part of these financial statements Page 5 KONDANANI UK Notes to the Financial Statements for the Year Ended 31 October 2020 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||31.10.20|31.10.19| |||£|£| ||Sponsorships|3,395|355| ||Book sales|-|200| |||3,395|555| |**3.**|**INVESTMENT INCOME**||| |||31.10.20|31.10.19| |||£|£| ||Deposit account interest|24|-| Page 6 continued... KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 October 2020 nor for the year ended 31 October 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 October 2020 nor for the year ended 31 October 2019. ## **5. AVERAGE EMPLOYEES** 0 ## **6.** |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
25,434
10,677
Other trading activities
200
355
**Total**
25,634
11,032
**EXPENDITURE ON**
**Charitable activities**
Support for Malawi
9,040
29,133
**NET INCOME/(EXPENDITURE)**
16,594
(18,101)
**Transfers between funds**
(17,095)
17,095
**Net movement in funds**
(501)
(1,006)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
15,227
2,516
**TOTAL FUNDS CARRIED FORWARD**
14,726
1,510|Total
funds
£
36,111
555
36,666
38,173
(1,507)
-
(1,507)
17,743
16,236| |---|---| continued... Page 7 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||||31.10.20|31.10.19| |---|---|---|---|---| ||||£|£| ||Accrued expenses||450|450| |**8.**|**MOVEMENT IN FUNDS**|||| ||||Net|| |||At|movement|At| |||1.11.19|in funds|31.10.20| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|14,726|5,790|20,516| ||**Restricted funds**|||| ||Sponsorship|610|3,395|4,005| ||Implant operation|900|(566)|334| |||1,510|2,829|4,339| ||**TOTAL FUNDS**|16,236|8,619|24,855| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|49,520|(43,730)|5,790| ||**Restricted funds**|||| ||Sponsorship|3,395|-|3,395| ||Implant operation|-|(566)|(566)| |||3,395|(566)|2,829| ||**TOTAL FUNDS**|52,915|(44,296)|8,619| continued... Page 8 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **8. MOVEMENT IN FUNDS - continued** **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**Restricted funds**
Sponsorship
Container
Caring Hands Hospital
Teacher sponsorship
Implant operation
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.19
£
£
£
£
15,227
16,594
(17,095)
14,726
585
25
-
610
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
900
-
900
2,516
(18,101)
17,095
1,510
17,743
(1,507)
-
16,236|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.19
£
£
£
£
15,227
16,594
(17,095)
14,726
585
25
-
610
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
900
-
900
2,516
(18,101)
17,095
1,510
17,743
(1,507)
-
16,236| |---|---|---| |||1,510| |||16,236| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|25,634|(9,040)|16,594| |**Restricted funds**|||| |Sponsorship|355|(330)|25| |Container|7,018|(11,085)|(4,067)| |Caring Hands Hospital|2,259|(15,000)|(12,741)| |Teacher sponsorship|500|(2,718)|(2,218)| |Implant operation|900|-|900| ||11,032|(29,133)|(18,101)| |**TOTAL FUNDS**|36,666|(38,173)|(1,507)| continued... Page 9 KONDANANI UK Notes to the Financial Statements - continued for the Year Ended 31 October 2020 ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Sponsorship
Container
Caring Hands Hospital
Teacher sponsorship
Implant operation
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.20
£
£
£
£
15,227
22,384
(17,095)
20,516
585
3,420
-
4,005
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
334
-
334
2,516
(15,272)
17,095
4,339
17,743
7,112
-
24,855|Net
Transfers
At
movement
between
At
1.11.18
in funds
funds
31.10.20
£
£
£
£
15,227
22,384
(17,095)
20,516
585
3,420
-
4,005
1,931
(4,067)
2,136
-
-
(12,741)
12,741
-
-
(2,218)
2,218
-
-
334
-
334
2,516
(15,272)
17,095
4,339
17,743
7,112
-
24,855| |---|---|---| |||4,339| |||24,855| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|75,154|(52,770)|22,384| |**Restricted funds**|||| |Sponsorship|3,750|(330)|3,420| |Container|7,018|(11,085)|(4,067)| |Caring Hands Hospital|2,259|(15,000)|(12,741)| |Teacher sponsorship|500|(2,718)|(2,218)| |Implant operation|900|(566)|334| ||14,427|(29,699)|(15,272)| |**TOTAL FUNDS**|89,581|(82,469)|7,112| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 October 2020. Page 10 KONDANANI UK ## Detailed Statement of Financial Activities for the Year Ended 31 October 2020 |Detailed Statement of Financial Activities
for the Year Ended 31 October 2020||| |---|---|---| ||31.10.20|31.10.19| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|49,496|36,048| |Royalties received|-|63| ||49,496|36,111| |**Other trading activities**||| |Sponsorships|3,395|355| |Book sales|-|200| ||3,395|555| |**Investment income**||| |Deposit account interest|24|-| |**Total incoming resources**|52,915|36,666| |**EXPENDITURE**||| |**Charitable activities**||| |Light and heat|48|-| |Postage and stationery|313|-| |Books & DVD's|-|510| |Subscriptions|50|50| |Running costs|15,000|15,000| |Sponsorship|-|2,718| |Education certificates|-|330| |Bank charges|208|107| |Solar panels|-|7,000| |Travel|-|762| |Container|-|11,085| |Food for Malawi|27,500|-| |Medical supplies|566|-| ||43,685|37,562| |**Support costs**||| |**Management**||| |Insurance|161|161| |**Governance costs**||| |Accountancy fees|450|450| |Total resources expended|44,296|38,173| |**Net income/(expenditure)**|8,619|(1,507)| This page does not form part of the statutory financial statements Page 11