##
##
##
##
||||||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|
##
##