2022-12-31-accounts - Build IT International

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Legal and Administrative Information
Trustees Report
Introduction and Highlights
Charitable Operations
Review ofActivities and Performance	against Strategic Objectives
Raising Funds
Structure, Governance and Management
Review of Financial Position		10
Statutory Policies
Statement ofTrustees' Responsibilities		13
Auditor's Report		14
Consolidated Statement of Financial Activities		17
Consolidated Balance Sheets		18
Consolidated Statement ofCash Flows		19
Notes to the Financial Statements		20

Company	number	05495358
Charity number		1115989
Governing	document	Memorandum	and Articles ofAssociation
Trustees		Ronnie Fleming	- Chair
		Florence Bearman - Deputy Chair
		Graham Wickenden -Treasurer
		Chris James
		Sharon Jackson	until 9th March 2022
		Lucie Kasanga
		Neil MacDougall	from 9'" March 2022
		Nasir Ali from 1u March 2023
		Toyosi Odiakosa	from 15th September 2023
Secretary		Andrew Jowett Judith Fox from	OBE until 1"January 2022 1"January 2022 until 22nd September 2023
		Alison McKittrick from 25'" September 2023
Chief Executive		Andrew Jowett	OBE until	4th September 2023
		Tum Kazunga from 4th September 2023
Registered	office	Windsor House
		Windsor Place
		Shrewsbury
		Shropshire
		SY12BY
Auditors		Dyke Yaxley Ltd
		1Brassey Road
		Old Potts Way
		Shrewsbury
		Shropshire
		SY37FA
Bankers		Barclays Bank pic.
		Business Banking
		P.O. Box89
		Shrewsbury
		Shropshire
		SY12WQ
Website		www. builditinternational.		org

project				Estimated	new Direct	Estimated
We assume projects provide		benefit over 25-30years.		&Indirect	Life-Time	Beneficiary
				Beneficiaries
Libuyu Health Centre Phase 1- Completion of Libuyu Clinic Maternity			Annex	10,000		646 per beneficiary (615in 2021)
Phase 2 —Major re-ordering	and refurbishment		of
existing clinic
Zambezi Sawmills School, Livingstone —Four classroom				16,070		66 per lifetime
block and pupil toilet block						beneficiary
(also trained 25 local builders)
Centre for Excellence				n/a		n/a
Completion ofstudent toilets		(50%)
Completion ofoffice building		(25%)
Design ofLearning Plaza 5
Site works; boundary wall, paths and landscaping

					Unrwerlcted	Restricted			Unrestricted	Restricted
					funds	funds	Total	2022	funds	funds	Total	2021
				Notes	6	6		1	6	6		6
									Restated	Restated		Restlrbsd
INCOME FROM:
Donations and legacies					645,007	329,395		974,402	667,228	546,162	1,213,390
Other trading activities					23,571			23,571	8,550			8,550
Investments					4,112			4,112	3,360			3,360
Prolit on sale ofamets						5,456		5,456	9,816			9,816
Other income						1,314		1,314	7,932			7,932
Total					672,690	336,165	1	008 855	696,886	546 162	2,243/Jeg
EXPENDITURE ON:
Raising funds					232,364	547	232,911		211,884	6,891		218,775
Charitable activities
Grant making					6,236	25,082		31,318	3,973	26,379		30,352
Other charitable activities -Zambia		Program	Defivery		227 114	762340	989/)54		179931	664926		844857
Total					465.714	787969	253683		395.788	698196	1,093,984
NET INCOME/( EXPENDITURE)					206,976	(451,804)	(244,828)		301,098	i152,034)		149,064
Exchange gain orloss					(24)	(5,585)		(5,609)
Transfers between	funds			19	(205,081)	205,081			(244,686)	244,686
NET MOVEMENT IN FUNDS					1,871	(252.308)	(250437)		56&)12	92,652		149,064
RECONCIUATION OF FUNDS:
Total funds brought	forwanl at 1January 2022				615700	779,680	1,394780		559288	686428	1245,716
Total funds cerned	forward at31December		2022	21	617471	526,772	1,144,343		615,700	779080	1,394,780

	Note	2022
		E
NET CASH ROWS FROM OPERATING ACTIVITIES
Opemting cash flows
Operating surplus			(244,828)	149,064
Adjustmants for Items not affectlng cash fimxoi
Exchange gains(lass) on fixed assets			(11,273)
Foreign exchange gains (loss)			(5,610)
Depreciation on fixed assets	15a		39,602	42,733
(Gain)/Loss on sale ofassets			4719	(9,816)
Net operating cash flows before reinvestment
In working capital			(226,8271	181,981
(Increase)/Reduction in accounts receivables	16		42,231	(54,930)
Increase/(Reduction) in accounts payables	17		40,879	(44,773)
Adjustments for:
Investment income recognised In SOFA			(4,112)	(3,360)
Net cash Rows from operating activities			147829)	78918
NET CASH FLOWS FROM INVESTING ACTIVmgg
Purchase ofLand!I Buildings			(36,574)	(72,456)
Purchase ofMotor Vehides			(11,079)	(41,911)
Purchase ofEquipment			(194	(1,410)
Purchase of Land, Sugdlngs &Equipment			(47,847)	(115,777)
Proceeds from sale ofassets			5,456	13,255
Investment income received			4,112	3,360
Increase/(Reduction) cash and cash equivalents			(186,108)	(20,244)
Cash and cash equivalents atthe beginning ofthe year			960,808	981,052
Cash and cash equivalents atthe end ofthe year			774700	960808

			Unrestricted	RestrlCted		Unrestricted	Restricted
3.	INCOME FROM	DONAIIONS	funds	funds	Total	funds	funds	Total
			2022	2022	2022	2021	2021	2021
			f	6	f	f	f.	6
Individuals			109,275	121,442	230,717	109,358	95,168	204,526
Grants from foundations		and trusts and other oraanisations	535.732	207.953	743.665	547.870	450.994	998.864
Legacies						10,000		10,000
			645,007	329,395	974402	667,228	546,162	1,213,390

		Uhrastkcted funds	Restricted funds		Uhresthcted funds	Restricted funds	Total
		2D22	2022	2022	2021	2021	2021
Fundraising	events	23,571		23,571	8,550		8.550
		23,571		23,571	8,550		8,550

		Unrestricted	Restricted		Uhhatrfcted	Restricted
		funds	fund»	Total	funds	funds	Total
		2022 E	2022 f	2022 f	2021 6	2D21f	2021
Investment	income	4 112		112
		4,112		4,112	3,360		3,360
6. OlllER INCOME
		Unrestricted	Restricted		Unrestncted	Restricted
		funds	funds	Total	funds	funds	Total
		2022 6	2022 6	2022 f	2D21 f	2021 6	2021 6
Trainee ReNstration			1,290	1.290
Other Income			24		7932		7931
7. RAISING FUNDS
		Unrestricted funds	Resthcted funds	Total	Unrestricted funds	Restricted funds	Total
		2022	2022	2022	2021	2021	2021
Staffcosts		163,841		163,841	158,177	6,321	164,498
Ooerationalsuooort		26.953		26.953	25,637		25,637
Governance	mats	8.235	547	8,782	4,037		4,607
Support costs		3			24033		24033
						1	7

IL CHARrrgg	LE ACTtumES
			Charitable		Grant	Chantable
		Grant making	activities	Total	making	asUvhies	Total
			2022		2021	2021
Staffcosts			328,003	328,003		322,644	322,644
Direct programme	activities	25,000	493,301	518,301	26,379	411,609	437,988
Operational support			6,000	6,000
Governance costs		1,318	33,810	35,128	639	17,792	18,431
Support costs		5 000	128 40	1	3334	92812	96146
			4 4	2 772
Analvse bv fund
Unrestricted funds		6,236	227,114	233,350	3,973	179.931	183,904
Restricted funds		25 082	7	787 22	26,379	664,926	691,305
		31 1	4	1 2 2
9. SUPPORT	COSTS
		Support costs	Governance costs	2022	Support costs	Governance costs
Staff costs		73,291		73,291	47,130	7,983	55,113
Do aretine costs - non staff		93,384		93384	73,049		73,049
Audit fees			28,800	28,800		13,800	13,800
Accounts fee			8,188	8,188
Legal costs			1.653	1,653
Trustee meetings			5269	5 269		1255	1255
		166,675	43,910	210,585	120,179	23,038	143,217
Analvsad betvvean
Cost ofgenerating	funds	33,335	8,782	42,117	24,033	4,607	28,640
Charitable Activities		133,340	35,128	168/I68	96,146	18,431	114,577
		166,675	43,910	210,585	120,179	23,038	143,217

10. MOVE	MENT IN FUNDS
			2D22	2021
Net movement	in funds Isstated	after charging:
Depreciation of	tangible assets		39,602	42,733
UK Auditors remuneration			28.800	13,800
UK Acmuntants	remuneration		8,188
Operating tease	rentals - land and	buildings	11,901	5,131
Recoenised exchanee differences		(Gain)/Cost


ll. STAFFCOSIS (UK RZAMBIA)
		2022	2021
Wages encl Salaries		516,677	490,780
Social Secudity	Casts	23,104	29,334
Other Pension	mats	25,354	22,142
Direct employees (i.e.excluding mntract workers)		As at SZH December 2022			Asat 31stDecember 2021
		Part-time	FuE-time	Total	Part-time	Fuff-time	Total
UK-based staff
Zambia-based	staff		21	21		30	30
			26	30	4	35	39

The ma)ority ofexpenditure Is ln zambia through	our subsidiary,	80 Zambia	Limited (a mmpany	Limited (a mmpany	limited
			2022		2021
Cash transfers from UKto Zambia			660,027	450,000
Non-cash transfers from UKto Zambia			58,022		59,700
Non-cash transfers from Zambia to UK			(3,541)		(164
Total net Transfers to Zambia			714,508	509,536
Total net Transfers to Zambia are 6714,508, ZMW	14.0M (2021i	6509,536,ZMW 14.2M).

15a). FIXEDASSEIS-GROUP
		Group	Grntip	Group	Groiip
		Land &	Oflice	Molar	Total
		Buildmgs	equipment	Vehicles
		6	8	6
Opening Cost at1January 2022		427,322	11,136	90401	528,959
Additions		36,574	194	11,079	47,847
Disposals		(737)		[14,085)	(14JOZ)
Foreign exchange		11271	162	2,387	13820
Closing Cost at31December 2022		474,430	11,492	89,882	575.804
Opening Accumulated Depreciation	at1January 2022	41,340	8,80D	49A38	99,579
Depreciation charge for the year		17,214	1,689	20,699	39,602
Disposals in the year ForeiENi exchange		1,091	153	(14,085) 1,304	(14,085) 2~
Closing Accumulated Depreciation	at31December 2022	59,644	10,642	57 356	127,643
Net book value at31December 2022		414,785	850	32,526	448.161
Net book value at31December 2021		385,982	2,336	41,063	429380

	OfRca
	Equipment
	E
Costs at 1Jan 2022	4,955
Additions
Disoosals
Costs at31December 2022	4,955
Depreciation at 1Jan 2022	3,007
Depreciation charge for year	1,243
Disposals
Depreciation at 31December 2022	4,250
Net book value at31December 2022	705
Net book value at31December 2021	1,948
16. DEBTORS	Gmup	88 UK	Group	BR UK
	2022	2022	2021	1021
Gift Aid	7,809	7,809	21,029	21,D29
Accrued Income	24,206	14,874	10,000	10,000
Sundry Debtors and Prepayments	22,618	6605	65835	6355
	54,633	29,288	96,864	37,384

19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	19. ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)	Balance 1.1.2021	Fx loss on Zambia	Incemlrrg resources	Expenditure	Transfem from Restricmd	Transfers from	Balance 31.12.21
										Rtlsorvo			Funds	Unrestricted
															Restated
											E	6	6	E	1
Training Into Work		Including Centre				for Excegence			616,413		272,362	(286,270)		144,500	747,005
Communl Bugdin				with	Trainin	0Su	rt	ivi es
Mukuyu Community			School (2019)						8,423			(1,002)			7,421
Naluyanda Community				School (2019)					40,722		(22,937)	lI6,326)			11,459
Ught ofHope Community					School (2020)				19,263			(27,876)	8,613
Ubuyu Maternity	Unit			(2020/2022)					48,910		127,000	(134,547)			41,363
Other Community		Projects			(Zambia)				28,872		129,510	(43,373)	(8,613)		106,396
jjjhhrP
Advocacy									50,958			(29,534)			21,424
Safe Hands Programme									38,193		40,227	(69,079)			9,341
Other Projects
Programme Support			8	Development		Costs						(100,186)		100,186
Foreign excharGe	difference on consolidation								165,329						1653291
Tata l									686,425	0	546162	(698,193)		244,686	779080
20. ANALYSIS OF			RESTRICTED FUNDS-PARENT					COMPANY	Balance	Incoming	Expenditure	Tlansfv rs	Balance
										E	8	6	6
Restricted Funds									263,160	320,061	745,330	205,081	42,972
Unrestricted Funds									615700	672690	465738	(205081	617571
Total Funds									878 860	992 751	1211068		660543
									Balance	Irnoming	Expenditure	Transfers	Balance
									1.1.2021	resources		fram	31.12.21
												Unrestricted
Restricted Funds									323,927	296,737	602,190	244,686	263,160
Unrestrircted									559,288	696886	395788	244 686	615700
Total Funds									883,215	993,623	997,978		878,860

21.ANALYSIS OF FUNDS	21.ANALYSIS OF FUNDS
		Unrestricted	Restricted	2022
		Funds	Funds	Total Funds
GROUP		E		6
Fliied Assets		33,376	414,785	448,161
Current	Assets	649,608	179,725	829,333
Current	Uabilities	(65,413)	(67,738)	(133,151)
Total		617,571	526,772	1,144,343
		Unrestricted	Restricted	2021
		Funds	Funds	TolalFunds
GROUP		6	E	6
Fixed Assets		43,399	385,981	429,380
Current	Assets	598,779	458,893	1,057,672
Current	Uabilities	(26A78)	(65.794)	(92,272)
Total		615700	779.080	1,394,780