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2022-08-31-accounts

Notes Unrestrlct
fund~
Designated
funds
Restricts
fund
Total
2022
Tota
2021
Income from:
Generated funds
Voluntary
Income
9,805 9,805 8,406
Charitable activities
Education - training course fess 19,585 19,585 28,518
ROLE UK Programme 1,052,104 1,052,104 766,044
income
Pro bono Rwanda 455,621 455,621
Legal Partners'
annual
contributions 299,177 299,177 252,840
invesimenl income
Bank interest 250
otal
328,566 455,621 1,836,291 1,056,058
Expenditure
on:
Raising funds
Costs of raising funds 6,171 6,171 7,127
Charitable activities
Learning
and Development
27,609 27,609 35,291
Policy and Thought Leadership 185,160 185,160 119,016
BHR Programme
in
East Africa and India 29,204 29,204 27,777
ROLE UK Programme 987,383 987,383 639,615
Pro Bono Rwanda 204,219 204,219 3,371
Pro Bono Legal Services 100,104 100,104 96,032
Ukraine 323 323
Governance
costs
7,356 7,356 10,921
otal Charitable
Expenditure
349,433 1,191,925 1,541,358 932,023
Total Expenditure 355604 1 191925 1 547529 939 150
Net incomei sx endlture 27,038 315,800 288 762 116,908
Transfer
between
funds
(14,513) P9,701) (94,214)
Net movement
in funds
13 (41,551 (79,701) (410,014) (288,762) (116,908)
Fund Balance as on 31 August 2021 223,366 375,00 677,536 560,268
Fund Balance as on 31 August 2022 13 181,185 295,299 489,184 966,298 677,536

Unrestricted Designated Restricted At 31August
2022
At 31August
2021
Note
Current assets
Debtors 10 19,035 2,758 21,793 239,248
Cash at bank 184,752 295,299 539,407 1,019,458 532,067
203,787 295,299 542,165 1,041,251 771,315
Creditors: Amounts falling due
within one year (21,972) (52,981 (74,953 (93,779
Net current assets 181,815 295,299 489,184 966,298 677,536
Total assets less current 181,815 295,299 489,184 966,298 677,536
liabilities
Income Funds
13
Unrestricted
funds
181,815 181,815 223,366
Designated funds 295,299 295,299 375,000
Restricted funds
ROLE UK
251,40 251,40 79,170
Rwanda
237,782 237,782
Total funds 181,815 295,299 489,184 966,298 677,536
2022 2021
Cash flow from operating activities:
Net Income/(expenditure) 288,762 116,908
djustments
for.
(Increase)/Decrease
in Debtors
217,455 84,544
Interest Received (250)
increase/(Decrease)
in Creditors
(18,826) 23,138
Net cash generated
from operating
activities 198,629 107,432
Cash flows from Investing activities:
Purchase
oftangible
fixed assets
250
Net cash used in investing activities 250
Net increase/(decrease)
in
cash and cash equivalents 487,391 224,59
Cash and cash equivalents at the beginning ofyear 532,067 307,47
Cash and cash equivalents at the end of year 1,019,458 532,06
Analysis ofchanges
in net debt:
Cash and Cash equivalents
Cash at bank and in hand 1,019,458 532,06

0/
Generation of Funds 10
Charitable Activities 80
Governance . 10
Learning
& Development
20
Policy & Management 20
Pro Bono Legal Services 60

6. TOTAL EXPENDITU RE
Cost of raising Charitabl Govemanc Tota Total
fund Activitie Cost 202 2021
taff Costs 1,08 760,39 1,08 762,561 644,75
Governance (13) (13)
Lecturers' fees and expenses 983 9,83 3,72
Collection ofmembers' dues 81 818 1,00
Communications 20,23 20,23 4,90
ROLE UK: in country costs 239,12 239,12 49,101
ROLE UK: professional fees 150,02 150,02 83,85
Pro Bono Rwanda 204,19 204,19 3,32
BHR Programme 29,20 29,02 27,77
Ukraine 32 323
Pro bono legal services 5 50 77
otal 1,901 1,413,39 1,07 1,416,36 819,22
Support Costs
udit fees 2,01 2,01 4,80
Programme
audit fee
3,02 3,02 (500)
Oflice accommodation &services 3,13 72,15 266 75,55 72,03
Insurances 15 7,19 155 7,50 4,73
Other support costs 97 38,23 3,84 '43,05 38,58
otal 4,27 120,60 6,28 131,16 119,92
otal Expenditure 6,171 1,534,00 7,35 1,547,529 939,150

2022 2021
Number Numbe
Executive, Pro ramme, and Office 20 13
Employment Costs
2022 2021
ages and Salaries 622,244 517,518
ocial Security Costs 64,131 50,861
Other Pension Costs 33,174 29,477
Other Staff Costs 719,549 597,856
Recruitment 11,916 3,981
olunteer Expenses 2,026 842
Consultancy 16,995 31,950
raining 3,348 74
Child care vouchers, health and well-being 7,884 10,055
otal 761,718 644,758

10.DEBTORS
2022 2021
rade Debtors 17,150 22,14
Other Debtors 47 50
Prepayments 4,596 4,59
ccrued Income 212,45
otal 21,793 239,24
11.CREDITORS, AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
ax and Social Security 20,084 15,
Pension Contributions 5,447 3,00
rade Creditors 42,909 45,42
undry Creditors 13 13
Deferred Income 15,00
ccruals 6,500 14,79
otal 74,953 93,77

Forthe 12months ende d 31August 2022.
Unrestricte Designate Restricte Tota Total
fund fund fund 202 2021
Income and endowment from:
Donations
and Legacies
8,40 8,40 8,44
Charitable
Activities:
81 818 1,00
Education-
Training Courses
28,51 28,51 35,18
ROLE UK Programme
Income
766,0 766,0 973,011
Legal Partners
Contribution
252,84 252,84 225,30
Investments 25 250 700
otal Income and Endowments 290,01 766,0 1,056,05 1,242,65
Ex endlture
On:
Raising Funds 7,12 7,12 13,84
Charitable
Activities
Learning
and Development
35,291 35,291 44,31
Policy and Thought
Leadership
119,01 119,01 24,581
BHR Programme
in East Africa and
27,77 27,77 25,16
India
ROLE UK Programme 639,61 639,61 819,21
Pro Bono Rwanda 3,371 3,371
Pro Bono Legal Services 96,03 96,03 128,93
Governance
Costs
10,921 10,921 15,311
otal Charitable
Expenditure
289,03 642, 98 932,023 1,057,52
otal Expenditure 296,1 642,98 939,15 1,071,37
ransfer Between Funds (9,693 200,00 (190,307)
Net movement
in funds
(15,844 200,00 (67,248) 560,62 389,34
Fund balances as on 31 August 2020 239,21 175,00 146,41 560,62 389,34
Fund balances as on 31August 2021 223,36 375,00 79,17 677,53 560,62