2022-12-31-accounts

		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
	Notes		6	8
Donations and legacies	3	1,614,519	6,706	1,621,225	863,041
Other trading activities	4	185,129		185,129	331,530
Other income	5	95,080		95,080	89,433
Total income		1,894,728	6,706	1,901,434	1,284,004
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Raising funds	6	134,744		134,744	138,593
Charitable activities	7	1,236,246	6,706	1,242,952	1,108,573
Support &governance	9	265,081	-	265,081	371,912
Total resources expended		1,636,071	6,706	1,642,777	1,619,078
Net income for the year/
Net movement in funds		258,657		258,657	(335,074)
Fund balances at 1 January 2022		814,810	50	814,860	1,149,934
Fund balances at 31December 2022		1,073,467	50	1,073,517	814,860

					2022		2021
				Notes	6		f
Fixed assets
Tangible assets				12		338,024		365,298
Investment	properties			13		563,210		423,750
						901,234		789,048
Cunent assets
Stocks				14	31,346		108,256
Debtors				16	20,405		30,660
Cash at bank and		in	hand		244,068		26,100
					295,819		165,016
Creditors:	amounts		falling due within	17
one year					(123,536)		(139,204)
Net current	assets					172,283		25,812
Total assets less		current liabilities				1,073,517		814,860
Income funds
Restricted	funds			18		50		50
Unrestricted	funds					1,073,467		814,810
						1,073,517		814,860

				2022		2021
			Notes			f
Cash flows from operating		activities
Cash generated from/(absorbed by) operations					357,428		(235,628)
Investing	activities
Purchase	oftangible fixed assets					(2,258)
Purchase	ofinvestment property			(139,460)
Net cash	used in investing	activities			(139,460)		(2,258)
Net cash	used in financing	activities
Net increasei(decrease) in		cash and cash
equivalents					217,968		(237,886)
Cash and	cash equivalents	at beginning	ofyear		26,100		263,986
Cash and	cash equivalents	at end ofyear			244,068		26,100

Donations	and legacies
		Unrestricted	Restricted	Total	Total
		funds	funds
		2022 6	2022f	2022f	2021 E
Donations	and giRs	1,614,519	6,706	1,621,225	863,041
For the year ended 31 December 2021		859,546	3,495		863,041

		2022	2021
Revenue	from sales	21,163	23,847
Elephant	bike sales	90,737	177,320
Cycle of	goods sales	73,229	130,363
		185,129	331,530

		2022	2021
		6	6
Other income		95080	84313
Coronavirus	Job Retention Scheme Income		5,120
		95,080	89,433

Raising funds
	2022	2021
Fun r isin an
Advertising	5,576	12,907
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Elephant bike costs	18,681	44,242
Cycle ofgoods costs	90,543	50,904
Postage	19,944	30,540
	134,744	138,593

				Malawi	Seibo	Nigeria	KenyaSlerra	Leone		Total	Total
										2022	2021
				2022	2022	2022	2022	2022
				6	6	6	g	6
Staff costs				62,235						62,235	39,004
Charitable		expenditure		78,489						78,489	254,347
Shipping Volunteer	- exports expenses			42,045 7,630						42,045 7,630	45,828 29,799
				190,399						190,399	368,978
Grant funding			ofactivities (see note 8)	954,580	85,008	10,000	2,965		1,052,553		739,595
				1,144,979	85,008	10,000	2,965		1	242 952	1 108573
Analysis by Unrestricted			fund funds	1,138,273	85,008	10,000	2,965		1,236,246		1,100,659
Restricted		funds		6,706						6,706	7,914
				1,144,979	85,008	10,000	2,965		1,242,952		1,108,573
For the year Unrestricted			ended 31December 2021 funds	963,244	133,745			3,670			1,100,659
Restricted		funds		5,734	2,180						7,914
				968,978	135,925			3,670			1,108,573

8	Grants payable
			Malawi	Seibo	Nigeria	Kenya	Total		Total
			2022	2022	2022	2022		2022	2021
			6	8	6			8	E
	Grants to institutions		(25grants):
	Construction and
	provision of services		954,580				954,580		600,000
	School meals			85,008			85,008		135,925
	Stations ofthe cross					2,965	2,965
	Action for rural
	community
	transformation								3,670
	Agricultural project				10,000		10,000
			954,580	85,008	10,000	2,965	1,052,553		739,595
9	Supportcosts
			Support costs Governance			2022	2021	Basis of
					costs			allocation
				6	8
	Staffcosts			169,328		169,328	246,365	Staff time
	Depreciation			27,274		27,274	59,230	Actual
	Business rates			2,181		2,181	3,872	Actual
	General insurance			9,798		9,798	7,418	Actual
	Utilities			10,688		10,688	23,379	Actual
	Motor running costs			3,725		3,725	3,322	Actual
	Telecommunications			2,311		2,311	1,236	Estimated
	Printing, postage	&stationery		3,863		3,863	4,653	Actual
	Sundry expenses			7,127		7,127	8,575	Actual
	Repairs &maintenance			12,901		12,901	6,124	Actual
	Legal 8 professional		fees	2,136		2,136	1,640	Actual
	Advertising &promotion			1,250		1,250		Actual
	Travel expenses			7,321		7,321	2,046	Actual
	Bank charges			378		378	452	Actual
	Audit fees				4,800	4,800	3,600	Governance
				260,281	4,800	265,081	371,912

		2022	2021
		Number	Number
Administration			13
Drivers			1
		10	14
Employment	costs	2022	2021
		E	E
Wages and salaries		209,822	259,768
Social security	costs	16,872	20,224
Other pension	costs	4,869	5,377
		231,563	285,369

Tangible fixe	d assets
			Land and	Fixtures, Motor vehicles		Total
			buildings	Rttlngs d
			improvements	equipment
			E	E
Cost
At 1 January	2022		582,833	32,343	12,720	627,896
At 31 December 2022			582,833	32,343	12,720	627,896
Depreciation	and impairment
At 1 January	2022		223,889	25,989	12,720	262,598
Depreciation	charged	in the year	22,972	4,302		27,274
At 31 December 2022			246,861	30,291	12,720	289,872
Carrying amount
At 31 December 2022			335,972	2,052		338,024
At 31 December 2021			358,944	6,354		365,298

Investment property
	2022
	E
Fair value
At 1 January 2022	423,750
Additions	139,460
At 31 December 2022	563,210

14	Stocks
						2022	2021
						E	E
	Finished	goods and goods for		resale		31,346	108,256
15	Financial	instruments				2022	2021
						E	E
	Carrying	amount offinancial		assets
	Debt instruments measured		at amortised		cost	11,754	24,115
	Carrying	amount offinancial		liabilities
	Measured	at amortised cost				115,349	133,409
16	Debtors
						2022	2021
	Amounts	falling due within	one year:			E	F
	Trade debtors					5,386	19,939
	Other debtors					6,368	4,176
	Prepayments and accrued income					8,651	6,545
						20,405	30,660

Credltom: amounts f	alling due within one year
		2022	2021
		6	6
Other taxation and social security		8,187	5,795
Trade creditors		28,173	29,428
Amounts owed to Krizevac Malawi		65,714	83,739
Other creditors		2,859	1,090
Accruals and deferred	income	18,603	19,152
		123,536	139,204

			Movement	in funds
		Balance at 1	Incoming	Resources	Balance at 31
		January	resources	expended	December
		2022f	6	6	2022 6
Unrestricted	funds:	814,810	1,894,728	(1,636,071)	1,073,467
Restricted funds:
Give a Child	a Chance Campaign	50	1,600	(1,600)	50
Flood Appeal			4,956	(4,956)
Seibo Maze			150	(150)
		814,860	1,901,434	(1,642,777)	1,073,517

Analysis of net assets between funds
		Unrestricted	Restricted	Total
		6	6	6
Fund balances at 31 December 2022 are represented	by:
Tangible assets		338,024		338,024
Investment properties		563,210		563,210
Current assets		172,233	50	172,283
		1,073,467	50	1,073,517

At the reporting	end date the Charity	had contracted	with tenants	to receive the following	minimum	lease
payments:
				2022		2021
				E		E
Within one year				53,981		76,520
Between two and	five years			278,811		245,067
				332,792		321,587

		2022	2021
		E	E
Aggregate	compensation	40,576	29,100