| Page | |||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 4 |
| Report ofthe Independent Auditors |
5 | to | 8 |
| Statement ofFinancial Activities | |||
| Balance Sheet | 10 to | 11 | |
| Cash Flow Statement | 12 | ||
| Notes to the Cash Flow Statement | 13 | ||
| Notes to the Financial Statements | 14 | to | 22 |
| for the | year end | ed 31 Decemb | er 2021 | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| fund | funds | funds | funds | ||||
| Notes | f. | P | E | ||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Donations and legacies |
203,011 | 203,011 | 215,329 | ||||
| Charitable activities |
|||||||
| Trusts 8 Foundations | 900 | 91,781 | 92,681 | 89,924 | |||
| Other trading activities |
177 | ||||||
| Investment income |
7 | 7 | 160 | ||||
| Other income | 20,671 | 20,671 | 86,437 | ||||
| Total | 224,589 | 91,781 | 316,370 | 392,027 | |||
| EXPENDITURE ON | |||||||
| Raising funds | 39,249 | 39,249 | 138,717 | ||||
| Charitable activities |
|||||||
| Charitable activities |
101,732 | 105,360 | 207,092 | 289,194 | |||
| Other | 769 | 769 | 936 | ||||
| Total | 141,750 | 105,360 | 247,110 | 428,847 | |||
| NET INCOME/(EXPENDITURE) | 82,839 | (13,579) | 69,260 | (36,820) | |||
| RECONCILIATION OF FUNDS |
|||||||
| Total funds brought | forward | 93,158 | 45,697 | 138,855 | 175,675 | ||
| TOTAL FUNDS CARRIED FORWARD | 175,997 | 32,118 | 208,115 | 138,855 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | E | E | F | P | |
| FIXEDASSETS | |||||
| Tangible assets | 13 | 32 | 32 | 182 | |
| Investments | 14 | 1 | 1 | 1 | |
| 33 | 33 | 183 | |||
| CURRENT ASSETS | |||||
| Debtors | 15 | 39,466 | 39,466 | 76,867 | |
| Cash at bank and in hand | 212,294 | 32,118 | 244,412 | 178,792 | |
| 251,760 | 32,118 | 283,878 | 255,659 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
16 | (34,974) | (34,974) | (72,820) | |
| NET CURRENT ASSETS | 216,786 | 32,118 | 248,904 | 182,839 | |
| TOTAL ASSETS LESSCURRENT | |||||
| LIABILITIES | 216,819 | 32,118 | 248,937 | 183,022 | |
| CREDITORS | |||||
| Amounts falling due after more than one year |
17 | (40,822) | (40,822) | (44,167) | |
| NET ASSETS | 175,997 | 32,118 | 208,115 | 138,855 | |
| FUNDS | 19 | ||||
| Unrestricted funds |
175,997 | 93,158 | |||
| Restricted funds | 32,118 | 45,697 | |||
| TOTAL FUNDS | 208,115 | 138,855 |
| CHILD | .ORG INTERNATIONAL LI |
MITED | ||||
|---|---|---|---|---|---|---|
| Cash Flow Statement | ||||||
| for the year ended 31 December | 2021 | |||||
| 2021 | 2020 | |||||
| Notes | F | F | ||||
| Cash flows from | operating | activities | ||||
| Cash generated from operations |
69,242 | 5,100 | ||||
| Net cash provided | by operating | activities | 69,242 | 5,100 | ||
| Cash flows from | financing | activities | ||||
| New loans in year | 50,000 | |||||
| Loan repayments | in year | (3,622) | ||||
| Net cash (used in)/provided | by financing | activities | (3,622) | 50,000 | ||
| Change in cash |
and cash | equivalents | ||||
| in the reporting | period | 65,620 | 55,100 | |||
| Cash and cash equivalents | at | the | ||||
| beginning ofthe |
reporting | period | 178,792 | 123,692 | ||
| Cash and cash equivalents | at | the end | ||||
| ofthe reporting | period | 244,412 | 178,792 |
| RECONCILIATION OF NET INCOME/(EXPE ACTIVITIES |
NDITURE) TO NET CAS |
H FLOW FROM O |
PERATING |
|---|---|---|---|
| 2021f | 2020 F |
||
| Net income/(expenditure) for the reporting |
period (as per the | ||
| Statement ofFinancial Activities) | 69,260 | (36,820) | |
| Adjustments for: |
|||
| Depreciation charges |
150 | 125 | |
| Decrease/(increase) in debtors |
37,401 | (5,723) | |
| (Decrease)/increase in creditors |
(37,569) | 47,518 | |
| Net cash provided by operations |
69,242 | 5,100 |
| ANALYSIS OF CHANG | ES IN NET FUNDS |
|||
|---|---|---|---|---|
| At 1.1.21 | Cash flow | At31.12.21 | ||
| E | F | F | ||
| Net cash | ||||
| Cash at bank and in hand | 178,792 | 65,620 | 244,412 | |
| 178,792 | 65,620 | 244,412 | ||
| Debt | ||||
| Debts falling due within | 1 year | (5,833) | 277 | (5,556) |
| Debts falling due after 1 year | (44,167) | 3,345 | (40,822) | |
| (50,000) | 3,622 | (46,378) | ||
| Total | 128,792 | 69,242 | 198,034 |
| DONATI | ONS AND LEGACIES |
||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| Funds | Funds | Total Funds | Total Funds | ||
| 31.12.21 | 31.12.21 | 31.12.21 | 31.12.20 | ||
| E | E | E | E | ||
| General | Fundraising | 62,604 | 62,604 | 55,546 | |
| Partners | 41,830 | 41,830 | 100,335 | ||
| Donation | from subsidiary | ||||
| Charity Fast-Track | 36,425 | ||||
| Harvest | Festival | 518 | |||
| Charity Concierge | 32,047 | 32,047 | |||
| Sporting | Events (Ride Africa) | 48,050 | 48,050 | 13,302 | |
| Team Mum | 18,480 | 18,480 | 9,203 | ||
| 203,011 | 203,011 | 215,329 |
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total Funds | Total Funds | ||
| 31.12.21 | 31.12.21 | 31.12.21 | 31.12.20 | ||
| E | |||||
| Other | Trading | 177 | |||
| 177 |
| INVESTMENT INCOME | ||
|---|---|---|
| 2021 | 2020 | |
| E | ||
| Interest received | 160 | |
| INCOME FROM CHARITABLE ACTIVITIES | ||
| 2021 | 2020 | |
| F | E | |
| Trusts &Foundations | 92,681 | 89,924 |
| 92,681 | 89,924 | |
| RAISING FUNDS | ||
| Year Ended | Year Ended | |
| 2021 | 2020 | |
| F | ||
| Running costs |
26,049 | 131,796 |
| General Fundraising |
287 | 911 |
| Partners | 269 | |
| Harvest Festival | 4 | |
| Charity Concierge | 7,913 | 170 |
| Sporting Events (Ride Africa) | 588 | |
| Team Mum | 5,000 | 2,411 |
| Other Trading | 1,668 | |
| Charity Fast-Track | 900 | |
| 39,249 | 138,717 |
| Activities | Grant | Year Ended | Year Ended | ||||
|---|---|---|---|---|---|---|---|
| undertaken | funding | Support | 31.12.21 | 31.12.20 | |||
| directly | of activities | costs | Total | Total | |||
| F | F | ||||||
| General programme | work | 35,856 | 156,870 | 11,075 | 203,801 | 258,016 | |
| Utopy Meru Women's |
Garden Project | 29,000 98 |
|||||
| MCH Kenya (Baby | Boxes) | 3,291 | 3,291 | 2,080 | |||
| 39,147 | 156,870 | 11,075 | 207,092 | 289,194 |
| Year End | Year End |
|---|---|
| 31.12.21 | 31.12.20 |
| Nos | Nos |
| TANGIBLE FIXEDASSETS | |
|---|---|
| Computer | |
| equipment | |
| COST | |
| At 1 January 2021 and | |
| 31 December 2021 | 10,483 |
| DEPRECIATION | |
| At 1 January 2021 | 10,301 |
| Charge for year | 150 |
| At 31 December 2021 | 10,451 |
| NET BOOK VALUE | |
| At 31 December 2021 | 32 |
| At 31 December 2020 | 182 |
| Nature ofbusiness: Trading o | perations to raise funds |
|---|---|
| Class ofshare | holding |
| Ordinary | 100 |
| DEBTORS:AMOUNT | S |
FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|---|
| 2021 | 2020 | |||
| E | ||||
| Trade debtors | 836 | 1,000 | ||
| Amounts owed by group undertakings |
35,903 | 26,847 | ||
| Other debtors | 2,727 | 50 | ||
| Prepayments | 48,970 | |||
| 39,466 | 76,867 | |||
| CREDITORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| F | F | |||
| Bank loans and overdrafts | (see note 18) | 5,556 | 5,833 | |
| Social security and other | taxes | 1,332 | ||
| VAT | 860 | 10,081 | ||
| Other creditors | 1,315 | 2,513 | ||
| Accruals and deferred | income | 25,911 | 54,393 | |
| 34,974 | 72,820 |
| 17. | CREDIT | O | RS: AMOUNTS | FA | LLING DUE AFTER MORE THAN | ONE YEAR | |
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| F | E | ||||||
| Bank loans | (see note 18) | 40,822 | 44,167 | ||||
| 1&. | LOANS | ||||||
| An analysis | ofthe maturity | of | loans is given below: | ||||
| 2021 | 2020 | ||||||
| E | |||||||
| Amounts | falling due within | one year on demand: | |||||
| Bank loans | 5,556 | 5,833 | |||||
| Amounts | falling due between | two and five years: | |||||
| Bank loans | —2-5years | 40,822 | 44,167 |
| MOVEMENT | IN FU | ND | S | |||
|---|---|---|---|---|---|---|
| Net | ||||||
| movement | At | |||||
| At 1.1.21 | in funds | 31.12.21 | ||||
| E | F | |||||
| Unrestricted | funds | |||||
| General fund | 93,158 | 82,839 | 175,997 | |||
| Restricted funds | ||||||
| Soroptomists | (Meru) | 16,565 | 16,565 | |||
| Adolescent | Pregnancy | Support Groups | 10,000 | (7,034) | 2,966 | |
| Pregnant Women's |
Groups | 121 | 121 | |||
| Soroptomists | (Team | Mum) | 9,132 | 9,132 | ||
| Baby box Nairobi | 5,000 | (5,000) | ||||
| Mama Tips | 5,000 | (5,000) | ||||
| Hovic | 3,334 | 3,334 | ||||
| 45,697 | (13,579) | 32,118 | ||||
| TOTAL FUNDS | 138,855 | 69,260 | 208,115 |
| Net movement in fu |
nds | , included in the above are |
as follows: | ||
|---|---|---|---|---|---|
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| E | |||||
| Unrestricted funds |
|||||
| General fund | 224,589 | (141,750) | 82,839 | ||
| Restricted funds | |||||
| Adolescent Pregnancy |
Support Groups | (7,034) | (7,034) | ||
| Pregnant Women's | Groups | 88,447 | (88,326} | 121 | |
| Baby box Nairobi | (5,000) | (5,000) | |||
| Mama Tips | (5,000) | (5,000) | |||
| Hovic | 3,334 | 3,334 | |||
| 91,781 | (105,360) | (13,579) | |||
| TOTAL FUNDS | 316,370 | (247,110) | 69,260 |
| Comparatives | for | mo | vement in funds |
|||
|---|---|---|---|---|---|---|
| Net | ||||||
| movement | At | |||||
| At 1.1.20 | in funds | 31.12.20 | ||||
| E | E | |||||
| Unrestricted | funds | |||||
| General fund | 129,779 | (36,621) | 93,158 | |||
| Restricted funds | ||||||
| Soroptomists | (Meru) | 16,956 | (391) | 16,565 | ||
| Adolescent Pregnancy |
Support Groups | 15,000 | (5,000) | 10,000 | ||
| Pregnant Women's |
Groups | 5,408 | (5,408) | |||
| Soroptomists | (Team | Mum) | 8,532 | 600 | 9,132 | |
| Baby box Nairobi | 5,000 | 5,000 | ||||
| Mama Tips | 5,000 | 5,000 | ||||
| 45,896 | (199) | 45,697 | ||||
| TOTAL FUNDS | 175,675 | (36,820) | 138,855 |
| Comparative | net mo | ve | ment in funds, included in t |
he above are as follows | : | |
|---|---|---|---|---|---|---|
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| E | ||||||
| Unrestricted | funds | |||||
| General fund | 298,041 | (334,662) | (36,621) | |||
| Restricted funds | ||||||
| Soroptomists | (Meru) | (391) | (391) | |||
| Adolescent | Pregnancy | Support Groups | (5,000) | (5,000) | ||
| Pregnant Women's |
Groups | 78,386 | (83,794) | (5,408) | ||
| Soroptomists | (Team | Mum) | 600 | 600 | ||
| Baby box Nairobi | 5,000 | 5,000 | ||||
| Mama Tips | 10,000 | (5,000) | 5,000 | |||
| 93,986 | (94,185) | (199) | ||||
| TOTAL FUNDS | 392,027 | (428,847) | (36,820) |
| A current | ye | a | r 12 m | ont | hs and prior year 12 months |
combined position is a |
s follows: | |
|---|---|---|---|---|---|---|---|---|
| Net | ||||||||
| movement | At | |||||||
| At 1.1.20 | in funds | 31.12.21 | ||||||
| E | E | |||||||
| Unrestricted | funds | |||||||
| General | fund | 129,779 | 46,218 | 175,997 | ||||
| Restricted funds | ||||||||
| Soroptomists | (Meru) | 16,956 | (391) | 16,565 | ||||
| Adolescent | Pregnancy | Support Groups | 15,000 | (12,034) | 2,966 | |||
| Pregnant | Women's | Groups | 5,408 | (5,287) | 121 | |||
| Soroptomists | (Team | Mum) | 8,532 | 600 | 9,132 | |||
| Hovic | 3,334 | 3,334 | ||||||
| 45,896 | (13,778) | 32,118 | ||||||
| TOTAL | FUNDS | 175,675 | 32,440 | 208,115 |
| Incoming | Resources | Movement | ||||
|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||
| E | ||||||
| Unrestricted | funds | |||||
| General fund | 522,630 | (476,412) | 46,218 | |||
| Restricted funds | ||||||
| Soroptomists | (Meru) | (391) | (391) | |||
| Adolescent | Pregnancy | Support Groups | (12,034) | (12,034) | ||
| Pregnant Women's |
Groups | 166,833 | (172,120) | (5,287) | ||
| Soroptomists | (Team | Mum) | 600 | 600 | ||
| Baby box Nairobi | 5,000 | (5,000) | ||||
| Mama Tips | 10,000 | (10,000) | ||||
| Hovic | 3,334 | 3,334 | ||||
| 185,767 | (199,545) | (13,778) | ||||
| TOTAL FUNDS | 708,397 | (675,957) | 32,440 |