|||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|
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|||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|
##
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|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|
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|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|
##
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|||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|
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|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|
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|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|
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|Nature ofbusiness: Trading o|perations
to raise funds|
|---|---|
|Class ofshare|holding|
|Ordinary|100|
##
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|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|
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|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|
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