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
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*lilli
##
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##
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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 $|
|Cash flows from operating|activities||||||
|Net expenditure|||||(267,303)|(52,905)|
|Adjustments
to cash flows|from non-cash||items||||
|Depreciation||||8, 13|103,159|98,005|
|Investment
income||||4|(1,768)|(495)|
||||||(165,912)|44,605|
|Working
capital adjustments|||||||
|(Increase)/decrease
in debtors||||15|(305)|27,016|
|Decrease
in creditors||||17|(2,815)|(6,304)|
|Decrease
in deferred
income|||||(34,209)|(21,756)|
|Net cash flows from operating||activities|||(203,241)|43,561|
|Cash flows from investing|activities||||||
|Interest receivable
and similar||income||4|1,768|495|
|Purchase
oftangible
fixed assets||||13|(41,318)|(4,924)|
|Net cash flows from investing||activities|||(39,550)|(4,429)|
|Net (decrease)/increase
in cash and cash equivalents|||||(242,791)|39,132|
|Cash and cash equivalents
at||1 January|||2,033,461|1,994,329|
|Cash and cash equivalents
at||31 December|||1,790,670|2,033,461|
##
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##
##
##
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##
##
##
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##
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##
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##
##
##
|estimated
|residual
value,
|over their expected
useful eco|nomic
life as follows:||
|---|---|---|---|---|
|Asset cl|ass||Depreciation
method|and rate|
|Land|||Not depreciated||
|Buildings|||2% straight
line||
|Astroturf|pitch (presented|in land and buildings)|10%straight
line||
|Furniture|and equipment||25% reducing
balance||
|Motor vehicles|||25% reducing
balance||
|Computer|equipment||25% reducing
balance||
|Leasehold|improvements||Over life oflease||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|2
Incom|e from donations
and legac|ies|||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General|funds|funds|
|||US$|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|
##
##
##
##
##
YJs319
If
SFCAMBODIA.ORG. 023 424 236
Phnom Penh, Cambodia