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2022-12-31-accounts

Pages
Trustees'
annual
report (incorporating		 the director's report) 1to 12
Independent
examiner's
report to the		 trustees 13
Statement offinancial
activities		 (including income and
expenditure
account)		 14
Statement offinancial
position		 15
Statement
ofcash flows		 16
Notes to the financial statements 17to 29

Year ended 31Decemb er 2022
2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note E
Income and endowments
Donations
and legacies		 5 581,808 323,629 905,437 412,035
Other trading
activities		 6 748 748 3,437
Investment
income		 7 1,309 1,309 929
Total income 583,865 323,629 907,494 416,401
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 8 1,584 1,584 1,466
Costs ofother trading activities 9 2,090 2,090 78
Expenditure
on charitable		 activities 10,11 75,417 277,462 352,879 326,454
Total expenditure 79,091 277,462 356,553 327,998
Net income 504,774 46,167 550,941 88,403
Transfers
between		 funds (34,763) 34,763
Net movement
in		 funds 470,011 80,930 550,941 88,403
Reconciliation
of		 funds
Total funds brought forward 308,471 78,661 387,132 298,729
Total funds carried forward 778,482 159,591 938,073 387,132

2022 2021
Note
Fixed assets
Tangible fixed assets 20 765 1,569
Investments 21 100 100
865 1,669
Current assets
Stocks 23 2,090
Debtors 24 34,597 19,524
Cash at bank and in hand 908,197 369,751
942,794 391,365
Creditors: amounts falling due within one year 25 5,586 5,902
Net current assets 937,208 385,463
Total assets less current liabilities 938,073 387,132
Net assets 938,073 387,132
Funds ofthe charity
Restricted
funds		 159,591 78,661
Unrestricted
funds		 778,482 308,471
Totalcharity
funds		 26 938,073 387,132

2022 2021
R
Cash flows from operating activities
Net income 550,941 88,403
Adjustments
for:
Depreciation
oftangible
fixed		 assets 804 1,048
Other interest receivable and similar income (1,309) (929)
Accrued (income)/expenses (316) 1,466
Changes in:
Stocks 2,090 78
Trade and other debtors (15,073) 12,524
Cash generated from operations 537,137 102,590
Interest received 1,309 929
Net cash from operating
activities		 538,446 103,519
Cash flows from investing activities
Purchase oftangible assets (1,255)
Net cash used
in		 investing
activities		 (1,255)
Net increase
in		 cash and cash equivalents 538,446 102,264
Cash and cash equivalents at beginning ofyear 369,751 267,487
Cash and cash equivalents at end ofyear 908,197 369,751

Donations
and l		 ega cies
Unrestricted Restricted Total Funds
Funds Funds 2022
f
Donations
General donations 114,161 114,161
KIRA Farm Development 46,500 46,500
Bees 500 500
Strength/Inspire 1,579 1,579
Gifts
Gift aid recoverable 11,169 23,759 34,928
Legacies
Legacies 453,978 5000 458978
Grants
Grants receivable 2,500 70,840 73,340
Sponsorship
Child sponsorship 46,628 46,628
Kira Teacher/Student sponsorship 29,396 29,396
KiRU 6,773 6,773
Child gifts 8,402 8,402
Boreholes/water projects 39,785 39,785
Community
Sponsorship		 44,467 44,467
581,808 323,629 905,437

Year ended 31 Decem Year ended 31 Decem Year ended 31 Decem Year ended 31 Decem Year ended 31 Decem ber 2022
5. Donations and legacies (continued)
Unrestricted Restricted Total Funds
Funds Funds 2021
F
Donations
General donations 111,119 111,119
MHM 52 52
Gifts
Gift aid recoverable 12,386 26,568 38,954
Legacies
Legacies 25,000 25,000
Grants
Grants receivable 19,000 68,067 87,067
MHM 52 52
Sponsorship
Child sponsorship 52,004 52,004
Kira Teacher/Student sponsorship 32,247 32,247
KiRU 1,545 1,545
Child gifts 10,848 10,848
Boreholes/water projects 14,870 14,870
Community Sponsorship 38,329 38,329
167,505 244,530 412,035
6. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022
f		 Funds 2021
E
Miscellaneous
income		 748 748 3,437 3,437
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
F
Bank interest receivable 1,309 1,309 929 929
8. Costs ofraising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
K
Fundraising events 1,584 1,584 1,466 1,466

Costs ofothe r trading
acti		 vities
Unrestricted Total Funds Unrestricted Total Funds
Funds
F		 2022
f		 Funds
f		 2021
f
Shop costs 2,090 2,090 78 78
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
f		 Funds
F		 2022
f
Grants 25,124 217,962 243,086
project costs 59,500 59,500
Support costs 50,293 50,293
75,417 277,462 352,879
Unrestricted Restricted Total Funds
Funds Funds 2021
F
Grants 22,209 201,724 223,933
project costs 55,423 55,423
Support costs 47,098 47,098
69,307 257,147 326,454

Activities
undertaken Grant funding Total funds Total fund
directly of activities Support costs 2022
f		 2021
f
Grants 243,086 243,086 223,933
projects costs 59,500 59,500 55,423
Support costs 50,293 50,293 47,098
59,500 243,086 50,293 352,879 326,454

12. Analysis of s upp ort co s ts
Support costs Total 2022 Total 2021
F F
Staff costs 29,096 29,096 26,514
Premises 3,750 3,750 3,750
Communications and IT 7,054 7,054 7,313
Depreciation 804 804 1,048
Finance costs 1,733 1,733 1,965
Insurance 1,023 1,023 1,018
Accountancy fees 1,185 1,185 1,140
Independent examiner's fees 1,185 1,185 1,140
Office costs 3,306 3,306 2,308
UK travel costs 194 194 234
Staff training 878 878 633
Legal and professional 85 85 35
50,293 50,293 47,098
13. Analysis of grants
2022 2021
K F
Grants to institutions
Amigos Uganda 243,086 223,933
Total grants 243,086 219,948
14. Net income
Net income is stated after charging/(crediting):
2022 2021
Depreciation oftangible fixed assets 804 1,048
15. Independent examination fees
2022
f		 2021
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,185 1,140
Other financial services 1,185 1,140
2,370 2,280

2022 2021
Wages and salaries 73,700 71,569
Social security costs 1,482 274
Employers contributions to pension plan 3,475 3,391
78,657 75,234
2022 2021
No. No.
Management and administration - UK 3 3

Corporation
Taxes Act 1988.Accordingly,
there is no taxat
Tangible fixed assets		 ion charge
in these accounts		 .
Fixtures,
fittings and
equipment
f		 Total
K
Cost
At 1January
2022 and 31 December 2022		 15,185 15,185
Depreciation
At 1 January 2022 13,616 13,616
Charge for the year 804 804
At 31December 2022 14,420 14,420
Carrying
amount
At 31 December 2022 765 765
At 31 December 2021 1,569 1,569

Investments
Shares in
group
undertakings
Cost or valuation
At 1 January
2022 and 31 December 2022		 100
Impairment
At 1 January
2022 and 31 December 2022
Carrying
amount
At 31 December 2022 100
At 31 December 2021 100

23. f100).The pr
Stocks		 ofit/(loss)
for the period ending 31 Decemb		 er 2022 was f4,684 (2021:fN il).
2022 2021
Finished goods and goods for resale 2,090
24. Debtors
2022 2021
K
Prepayments and accrued income 20,589 19,524
Other debtors 14,008
34,597 19,524

At
At 1 January 31 December
2022 Income Expenditure Transfers
f		 2022
General Fund 131,902 583,865 (67,041) (71,009) 577,717
Running costs 150,000 150,000
Project development 25,000 (11,246) 36,246 50,000
Fixed assets 1,569 (804) 765
308,471 583,865 (79,091) (34,763) 778,482
At 31
At 1 January December
2021 Income Expenditure Transfers 2021
E
General Fund 40,450 171,871 (69,803) (10,616) 131,902
Running costs 141,000 9,000 150,000
Project development 25,000 25,000
Fixed assets 1,362 (1,048) 1,255 1,569
207,812 171,871 (70,851) (361) 308,471

At
At 1 January 31 December
2022 Income Expenditure Transfers 2022
F
Child sponsorship and
gifts 13,828 69,210 (62,796) 20,242
Community sponsorship 60,042 (50,862) (9,180)
Kira Student and
Teacher sponsorship 18,630 42,161 (61,022) 20,532 20,301
KiRU 36,272 (50,818) 23,411 8,865
Boreholes 29,470 59,356 (45,872) 42,954
Bees 163 2,500 (1,737) 926
Bikes 2,894 2,894
Solar 10,291 10,291
Menstrual Health
Management 3,385 6,000 (3,385) 6,000
Strength / Inspire 1,588 (970) 618
Kira Farm Development 46,500 46,500
78,661 323,629 (277,462) 34,763 159,591
At 31
At 1 January December
2021 Income Expenditure Transfers 2021
F P
Child sponsorship and
gifts 21,118 74,436 (96,890) 15,164 13,828
Community sponsorship 53,067 (29,542) (23,525)
Kira Student and
Teacher sponsorship 12,500 46,686 (40,556) 18,630
KiRU 27,391 (36,113) 8,722
Boreholes 32,047 38,881 (41,458) 29,470
Bees 173 (10) 163
Bikes 2,894 2,894
Solar 10,282 10,291
Menstrual Health
Management 11,903 75 (8,593) 3,385
Other small, restricted
funds 3,985 (3,985)
90,917 244,530 (257,147) 361 78,661

Analysis of n et a sse ts b etween funds
Unrestricted Resti.icted TotalFunds
Funds Funds 2022
K
Tangible fixed assets 765 765
Investments 100 100
Current assets 783,203 159,591 942,794
Creditors less than 1 year (5,586) (5,586)
Net assets 778,482 159,591 938,073
Unrestricted Restricted Total Funds
Funds Funds 2021
F
Tangible fixed assets 1,569 1,569
Investments 100 100
Current assets 312,704 78,661 391,365
Creditors less than 1 year (5,902) (5,902)
Net assets 308,471 78,661 387,132
Analysis ofchanges in net debt
At
At1 Jan 2022 Cash flows 31 Oec 2022
E
Cash at bank and in hand 369,751 538,446 908,197
Operating
lease commitments
The total future minimum lease payments under non-cancellable
operating		 leases are as follows:
2022
f		 2021
Later than
1 year and		 not later than 5years 14,063 17,813