ISF Cambodia TRUSTEESJIEPORT & AUDITED ACCOUNTS YEAR E ED 31 DECEMBER 2022 Company ame: lrtdoc Ina Star CHARITY NUMBER: 1115484 COMPANY NUMBER: 05798114 Period from l January 2022- 31 December 2022 oun sf odi4.org PHNOM PENH, CAMBODIA
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| (Including Co |
nsolida | ted Inco |
me and E | xpenditure A |
ccount) | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | 2022 | ||||
| Note | US $ | US $ | US $ | |||
| Income and Endowments | from: | |||||
| Donations and legacies |
291,664 | 1,031,052 | 1,322,716 | |||
| Other trading activities |
27,093 | 27,093 | ||||
| Investment income |
1,768 | 1,768 | ||||
| Total income | 320,525 | 1,031,052 | 1,351,577 | |||
| Expenditure on: |
||||||
| Raising funds | (157,934) | (4,024) | (161,958) | |||
| Charitable activities |
(244,308) | (1,212,614) | (1,456,922) | |||
| Total expenditure | (402,242) | (1,216,638) | (1,618,880) | |||
| Net expenditure | (81,717) | (185,586) | (267,303) | |||
| Transfers between |
funds | (10,657) | 10,657 | |||
| Net movement in funds |
(92,374) | (174,929) | (267,303) | |||
| Reconciliation of |
funds | |||||
| Total funds brought |
forward | 791,130 | 3,063,877 | 3,855,007 | ||
| Total funds carried | forward | 20 | 698,756 | 2,888,948 | 3,587,704 |
| (Including Co |
nsolida | ted Inco |
me and E | xpenditure A |
ccount) | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | 2021 | ||||
| Note | US $ | US $ | US $ | |||
| Income and Endowments | from: | |||||
| Donations and legacies |
273,678 | 970,512 | 1,244,190 | |||
| Other trading activities |
12,657 | 12,657 | ||||
| Investment income |
495 | 495 | ||||
| Total income | 286,830 | 970,512 | 1,257,342 | |||
| Expenditure on: |
||||||
| Raising funds | (132,190) | (13,535) | (145,725) | |||
| Charitable activities |
(205,786) | (958,736) | (1,164,522) | |||
| Total expenditure | (337,976) | (972,271) | (1,310,247) | |||
| Net expenditure | (51,146) | (1,759) | (52,905) | |||
| Transfers between |
funds | (19,023) | 19,023 | |||
| Net movement in funds |
(70,169) | 17,264 | (52,905) | |||
| Reconciliation of |
funds | |||||
| Total funds brought |
forward | 861,299 | 3,046,613 | 3,907,912 | ||
| Total funds carried | forward | 20 | 791,130 | 3,063,877 | 3,855,007 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | US $ | US $ | ||||
| Fixed assets | ||||||
| Tangible assets | 13 | 1,876,695 | 1,938,536 | |||
| Current assets | ||||||
| Debtors | 15 | 2,750 | 2,445 | |||
| Cash at bank | and | in | hand | 16 | 1,790,670 | 2,033,461 |
| 1,793,420 | 2,035,906 | |||||
| Creditors: Amounts | falling due within one year | 17 | (82,411) | (119,435) | ||
| Net current assets | 1,711,009 | 1,916,471 | ||||
| Net assets | 3,587,704 | 3,855,007 | ||||
| Funds ofthe | group: | |||||
| Restricted | 2,888,948 | 3,063,877 | ||||
| Unrestricted | funds | |||||
| Unrestricted | 698,756 | 791,130 | ||||
| Total funds | 20 | 3,587,704 | 3,855,007 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | US $ | US $ | ||||
| Fixed assets | ||||||
| Tangible assets | 13 | 1,023,473 | 1,106,148 | |||
| Investments | 490 | 490 | ||||
| 1,023,963 | 1,106,638 | |||||
| Current assets | ||||||
| Debtors | 15 | 855,667 | 863,013 | |||
| Cash at bank | and | in hand | 16 | 1,771,844 | 2,015,106 | |
| 2,627,511 | 2,878,119 | |||||
| Creditors: Amounts | falling due within one year | 17 | (82,361) | (121,549) | ||
| Net current assets | 2,545,150 | 2,756,570 | ||||
| Net assets | 3,569,113 | 3,863,208 | ||||
| Funds ofthe | charity: | |||||
| Restricted | 2,888,948 | 3,064,377 | ||||
| Unrestricted | funds | |||||
| Unrestricted | 680,165 | 798,831 | ||||
| Total funds | 20 | 3,569,113 | 3,863,208 |
| Year Ended 31 Dece | mber 2022 | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Note | US $ | US $ | ||||
| Cash flows from operating | activities | |||||
| Net expenditure | (267,303) | (52,905) | ||||
| Adjustments to cash flows |
from non-cash | items | ||||
| Depreciation | 8, 13 | 103,159 | 98,005 | |||
| Investment income |
4 | (1,768) | (495) | |||
| (165,912) | 44,605 | |||||
| Working capital adjustments |
||||||
| (Increase)/decrease in debtors |
15 | (305) | 27,016 | |||
| Decrease in creditors |
17 | (2,815) | (6,304) | |||
| Decrease in deferred income |
(34,209) | (21,756) | ||||
| Net cash flows from operating | activities | (203,241) | 43,561 | |||
| Cash flows from investing | activities | |||||
| Interest receivable and similar |
income | 4 | 1,768 | 495 | ||
| Purchase oftangible fixed assets |
13 | (41,318) | (4,924) | |||
| Net cash flows from investing | activities | (39,550) | (4,429) | |||
| Net (decrease)/increase in cash and cash equivalents |
(242,791) | 39,132 | ||||
| Cash and cash equivalents at |
1 January | 2,033,461 | 1,994,329 | |||
| Cash and cash equivalents at |
31 December | 1,790,670 | 2,033,461 |
| estimated |
residual value, |
over their expected useful eco |
nomic life as follows: |
|
|---|---|---|---|---|
| Asset cl | ass | Depreciation method |
and rate | |
| Land | Not depreciated | |||
| Buildings | 2% straight line |
|||
| Astroturf | pitch (presented | in land and buildings) | 10%straight line |
|
| Furniture | and equipment | 25% reducing balance |
||
| Motor vehicles | 25% reducing balance |
|||
| Computer | equipment | 25% reducing balance |
||
| Leasehold | improvements | Over life oflease |
| 2 Incom |
e from donations and legac |
ies | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General | funds | funds | ||
| US$ | US$ | US$ | ||
| Donations | and legacies; | |||
| Donations | 291,664 | 1,031,052 | 1,322,716 | |
| Total for | 2022 | 291,664 | 1,031,052 | 1,322,716 |
| Total for | 2021 | 273,678 | 970,512 | 1,244,190 |
| 3 Incom |
e fro | m other trading activities | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total | |||
| General | funds | |||
| US$ | US$ | |||
| Property | rental | income | 27,093 | 27,093 |
| Total for | 2022 | 27,093 | 27,093 | |
| Total for | 2021 | 12,657 | 12,657 | |
| 4 Investment |
income |
| Unrestricted | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| funds | Total | ||||||||
| General | funds | ||||||||
| Us $ | US $ | ||||||||
| Interest receivable | and similar income; | ||||||||
| Interest | receivable | on bank deposits | 1,768 | 1,768 | |||||
| Total for 2022 | 1,768 | 1,768 | |||||||
| Total for 2021 | 495 | 495 | |||||||
| 5 | Expenditure | on | raising funds | ||||||
| Unrestricted | |||||||||
| Total | Total | ||||||||
| General | Restricted | 2022 | 2021 | ||||||
| Note | US$ | US$ | US$ | US$ | |||||
| Fundraising | costs | 157,934 | 4,024 | 161,958 | 145,725 |
| Unrestricted funds |
Restricted funds |
Total 2022 | Total 2021 | |||
|---|---|---|---|---|---|---|
| US $ | US $ | US $ | US $ | |||
| Education | Direct staff wages | 30,914 | 369,668 | 400,582 | 371,911 | |
| Other staff costs | 641 | 68,576 | 69,217 | 13,296 | ||
| Books, materials | and equipment | 2,667 | 31,948 | 34,614 | 54,075 | |
| Premises and maintenance |
150 | 86,517 | 86,667 | 76,704 | ||
| Vaccination and medical costs |
11,378 | 11,378 | 4,187 | |||
| Local projects | 14,784 | 14,784 | 6,065 | |||
| Motor, travel and | subsistence | 137 | 53,906 | 54,043 | 17,323 | |
| Family rations | 34,335 | 34,335 | 98,285 | |||
| Depreciation | 10,373 | 29,596 | 39,969 | 38,724 | ||
| Other costs | 2,113 | 55,087 | 57,200 | 48,254 | ||
| Share ofsupport | costs | 121,563 | 12,352 | 146,277 | 137,602 | |
| Football | Direct staff wages | 132,181 | 132,181 | 99,739 | ||
| Other staff costs | 16,962 | 16,962 | 7,718 | |||
| Equipment and uniforms |
80,193 | 80,193 | 15,919 | |||
| Premises and maintenance |
6,336 | 12,471 | 18,807 | 10,339 | ||
| Student training |
121 | 38,781 | 38,902 | 5,575 | ||
| Motor, travel and | subsistence | 46,514 | 46,514 | 9,101 | ||
| Depreciation | 3,410 | 59,354 | 62,764 | 58,620 | ||
| Other costs | 19,554 | 19,554 | 13,408 | |||
| Share ofsupport | costs | 59,847 | 6,081 | 55,626 | 45,238 | |
| Community | Direct staff wages | 7,123 | 7,123 | 9,389 | ||
| Other staff costs | 551 | 551 | 100 | |||
| Materials and equipment |
5,650 | 5,650 | 5,521 | |||
| Motor, travel and | subsistence | 2,070 | 2,070 | 105 | ||
| Depreciation | 426 | 426 | 661 | |||
| Other costs | 16,412 | 16,412 | 11,008 | |||
| Share ofsupport | costs | 5,611 | 570 | 4,120 | 5,655 | |
| 244,308 | 1,212,614 | 1,456,922 | 1,164,522 |
| Activity | Activity | ||||
|---|---|---|---|---|---|
| undertaken | support | Total | Total | ||
| directly | costs | 2022 | 2021 | ||
| US$ | US $ | Us $ | US $ | ||
| Educational | project | 768,147 | 168,557 | 936,704 | 866,426 |
| Football project | 412,092 | 69,714 | 481,806 | 265,656 | |
| Community | project | 32,375 | 6,037 | 38,412 | 32,440 |
| 1,212,614 | 244,308 | 1,456,922 | 1,164,522 |
| Total | Total | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| US$ | US$ | |||
| Operating | leases - other assets | 34,300 | 34,857 | |
| Audit fees | 5,635 | 9,895 | ||
| Depreciation | offixed assets | 103,159 | 98,005 | |
| Foreign currency gains | (2,582) |
| 10Staff costs The aggregate payroll costs were as follows: |
||
|---|---|---|
| Total | Total | |
| 2022 | 2021 | |
| Us $ | US $ | |
| Staffcosts during the year were: | ||
| Wages and salaries | 745,866 | 644,036 |
| Social security costs | 38,237 | 35,150 |
| Pension costs | 1,404 | |
| 785,507 | 679,186 |
during the year expressed as headcount was |
as follows: |
|
|---|---|---|
| 2022 | 2021 | |
| No | No | |
| Management | 9 | 10 |
| Education | 56 | 54 |
| Football | 22 | 20 |
| Development | 5 | 4 |
| 92 | 88 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Us $ | US $ | ||||
| Audit | ofthe | financial | statements | 5,635 | 9,895 |
| Group | |||||
|---|---|---|---|---|---|
| Leasehold | |||||
| Land and | Motor | Computer | Improve- | ||
| buildings | vehicles | equipment | ments | Total | |
| US$ | US $ | US $ | US $ | US $ | |
| Cost | |||||
| At 1 January | |||||
| 2022 | 2,302,161 | 96,173 | 74,391 | 34,273 | 2,506,998 |
| Additions | 24,987 | 16,331 | 41,318 | ||
| At 31 December | |||||
| 2022 | 2,327,148 | 96,173 | 90,722 | 34,273 | 2,548,316 |
| Depreciation | |||||
| At 1 January | |||||
| 2022 | 456,209 | 52,695 | 47,570 | 11,988 | 568,462 |
| Charge for the | |||||
| year | 71,239 | 14,497 | 7,612 | 9,811 | 103,159 |
| At 31 December | |||||
| 2022 | 527,448 | 67,192 | 55,182 | 21,799 | 671,621 |
| Net book value | |||||
| At 31 December | |||||
| 2022 | 1,799,700 | 28,981 | 35,540 | 12,474 | 1,876,695 |
| At 31 December | |||||
| 2021 | 1,845,952 | 43,478 | 26,821 | 22,285 | 1,938,536 |
| Charity | |||||
|---|---|---|---|---|---|
| Leasehold | |||||
| Land and | Motor | Computer | Improve- | ||
| buildings | vehicles | equipment | ments | Total | |
| US $ | US $ | Us $ | US$ | US$ | |
| Cost | |||||
| At 1 January | |||||
| 2022 | 1,469,773 | 96,173 | 74,391 | 34,273 | 1,674,610 |
| Additions | 4,153 | 16,331 | 20,484 | ||
| At 31 December | |||||
| 2022 | 1,473,926 | 96,173 | 90,722 | 34,273 | 1,695,094 |
| Depreciation | |||||
| At 1 January | |||||
| 2022 | 456,209 | 52,695 | 47,570 | 11,988 | 568,462 |
| Charge for the | |||||
| year | 71,239 | 14,497 | 7,612 | 9,811 | 103,159 |
| At 31 December | |||||
| 2022 | 527,448 | 67,192 | 55,182 | 21,799 | 671,621 |
| Net book value | |||||
| At 31 December | |||||
| 2022 | 946,478 | 28,981 | 35,540 | 12,474 | 1,023,473 |
| At 31 December | |||||
| 2021 | 1,013,564 | 43,478 | 26,821 | 22,285 | 1,106,148 |
| Shares in group undertakings and participatin |
g interests |
|
|---|---|---|
| Subsidiary | ||
| undertakings | Total | |
| US $ | US $ | |
| Cost | ||
| At 1 January 2022 | 490 | 490 |
| At 31 December 2022 | 490 | 490 |
| Net book value | ||
| At 31 December 2022 | 490 | 490 |
| At 31 December 2021 | 490 | 490 |
| Total | Total | ||||
|---|---|---|---|---|---|
| 31 December | 31 December | ||||
| 2022 | 2021 | ||||
| US $ | Us $ | ||||
| Interest | in | land | 853,222 | 832,388 | |
| Other debtors | 254 | 2,625 | |||
| Cash at | bank and | in hand | 18,826 | 18,355 | |
| Amounts | due to parent charity | (853,222) | (860,568) | ||
| Share capital | (1,000) | (1,000) | |||
| Reserves | (18,080) | 8,200 |
| 15Debtors | ||||
|---|---|---|---|---|
| Group | Charity | |||
| 2022 | 2021 | 2022 | 2021 | |
| US$ | US $ | Us $ | US $ | |
| Due from group undertakings | 853,222 | 860,568 | ||
| Prepayments | 305 | |||
| Other debtors | 2,445 | 2,445 | 2,445 | 2,445 |
| 2,750 | 2,445 | 855,667 | 863,013 |
| Group | Charity | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | 2022 | 2021 | ||||||
| US$ | US$ | US$ | US$ | ||||||
| Cash at bank | 1,790,670 | 2,033,461 | 1,771,844 | 2,015,106 | |||||
| 17Creditors: amounts | falling due within | one year | |||||||
| Group | Charity | ||||||||
| 2022 | 2021 | 2022 | 2021 | ||||||
| US$ | US $ | Us $ | US $ | ||||||
| VAT grant repayable | 129 | 129 | 129 | 129 | |||||
| Other creditors | 6,796 | 5,773 | 6,746 | 5,773 | |||||
| Accruals | 9,099 | 12,937 | 9,099 | 15,051 | |||||
| Deferred | income | 66,387 | 100,596 | 66,387 | 100,596 | ||||
| 82,411 | 119,435 | 82,361 | 121,549 | ||||||
| Deferred | income | ||||||||
| 2022 | |||||||||
| US $ | |||||||||
| Deferred | income at | 1 January 2022 | (100,596) | ||||||
| Resources deferred | in | the period | (66,387) | ||||||
| Amounts | released | from | previous | periods | 100,596 | ||||
| Deferred | income at | 31 | December | 2022 | (66,387) |
| Operating | lease com | mitments | ||||
|---|---|---|---|---|---|---|
| Total future | minimum | lease payments | under non-cancellable | operating | leases are as follows: | |
| Group | Charity | |||||
| 2021 | 2022 | 2021 | ||||
| US$ | US$ | US$ | ||||
| Land and | buildings | |||||
| Within one | year | 42,000 | 42,000 | 42,000 | 42,000 | |
| Between one and five | years | 108,500 | 150,500 | 108,500 | 150,500 | |
| 150,500 | 192,500 | 150,500 | 192,500 |
| Group | ||||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at | 31 | |||||
| 1 January | Incoming | Resources | December | |||
| 2022 | resources | expended | Transfers | 2022 | ||
| US $ | US $ | US $ | US $ | US $ | ||
| Unrestricted | funds | |||||
| General | ||||||
| Unrestricted | 791,130 | 320,525 | (402,242) | (10,657) | 698,756 | |
| Restricted funds | ||||||
| Education | -capital | 1,064,156 | (23,284) | 1,040,872 | ||
| Education | -operating | 793,669 | 588,074 | (754,027) | 627,716 | |
| Football - capital | 840,524 | (51,588) | 788,936 | |||
| Football - operating | 365,528 | 426,972 | (361,076) | 431,424 | ||
| Community | -operating | 16,006 | (26,663) | 10,657 | ||
| Total restricted funds |
3,063,877 | 1,031,052 | (1,216,638) | 10,657 | 2,888,948 | |
| Total funds | 3,855,007 | 1,351,577 | (1,618,880) | 3,587,704 | ||
| Balance at | ||||||
| Balance at | 31 | |||||
| 1 January | Incoming | Resources | December | |||
| 2021 | resources | expended | Transfers | 2021 | ||
| US $ | US $ | US $ | US $ | US $ | ||
| Unrestricted | funds | |||||
| General | ||||||
| Unrestricted | 861,299 | 286,830 | (337,975) | (19,024) | 791,130 | |
| Restricted funds | ||||||
| Education | -capital | 1,081,871 | (22,640) | 4,925 | 1,064,156 | |
| Education | -operating | 855,628 | 642,551 | (699,585) | (4,925) | 793,669 |
| Football - capital | 893,856 | (53,332) | 840,524 | |||
| Football - operating | 225,466 | 309,717 | (169,655) | 365,528 | ||
| Community | -operating | (10,208) | 18,244 | (27,060) | 19,024 | |
| Total restricted funds |
3,046,613 | 970,512 | (972,272) | 19,024 | 3,063,877 | |
| Total funds | 3,907,912 | 1,257,342 | (1,310,247) | 3,855,007 |
| Group | ||||
|---|---|---|---|---|
| Total funds | ||||
| at 31 | ||||
| Unrestricted | December | |||
| funds | Restricted | 2022 | ||
| US $ | Us $ | US $ | ||
| Tangible | fixed assets | 46,887 | 1,829,808 | 1,876,695 |
| Current | assets | 667,893 | 1,125,527 | 1,793,420 |
| Current | liabilities | (16,024) | (66,387) | (82,411) |
| Total net assets | 698,756 | 2,888,948 | 3,587,704 | |
| Total funds | ||||
| at 31 | ||||
| Unrestricted | December | |||
| funds | Restricted | 2021 | ||
| US $ | Us $ | US $ | ||
| Tangible | fixed assets | 33,856 | 1,904,680 | 1,938,536 |
| Current | assets | 795,137 | 1,240,769 | 2,035,906 |
| Current | liabilities | (18,839) | (100,596) | (119,435) |
| Total net assets | 810,154 | 3,044,853 | 3,855,007 |
| 22 Analysis ofne | t funds | |||
|---|---|---|---|---|
| At 31 | ||||
| At 1 January | Financing | December | ||
| 2022 | cash flows | 2022 | ||
| US$ | US$ | US$ | ||
| Cash at bank and | in hand | 2,033,461 | (242,791) | 1,790,670 |
| Net debt | 2,033,461 | (242,791) | 1,790,670 | |
| At 31 | ||||
| At 1 January | Financing | December | ||
| 2021 | cash flows | 2021 | ||
| US $ | Us $ | US $ | ||
| Cash at bank and | in hand | 1,994,329 | 39,132 | 2,033,461 |
| Net debt | 1,994,329 | 39,132 | 2,033,461 |
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