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← Dignity (Worldwide)

2024-06-30-accounts

Dignity (Worldwide)

Registered Charity Number: 1122656 Registered Company Number: 06394480

Annual Report and Financial Statements for the Year Ended 30 June 2024

DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

CONTENTS

COMPANY INFORMATION ................................................................................................ 3 REPORT OF THE DIRECTORS .............................................................................................. 4 RELATED PARTIES ..................................................................................................................... 9 FINANCIAL REVIEW .................................................................................................................. 9 RESERVES POLICY ..................................................................................................................... 9 GOVERNANCE .......................................................................................................................... 9 RISK STATEMENT ...................................................................................................................... 9 DIRECTORS’ RESPONSIBILITIES ................................................................................................ 10 INDEPENDENT EXAMINER’S REPORT ............................................................................... 11 STATEMENT OF FINANCIAL ACTIVIES ............................................................................... 12 BALANCE SHEET .............................................................................................................. 13 NOTES TO THE ACCOUNTS .............................................................................................. 14

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

COMPANY INFORMATION

Directors / Trustees F Hesketh
K Nelson
J Witt
K Allsup
M Rae
Company Secretary K Nelson
Governing Document Memorandum and Articles of Association 9 October 2007,
amended January 2008.
Company Registration Number 06394480
Charity Registration Number 1122656
Registered Office 6 Barlow Moor Road,
Manchester,
M20 6TR
Independent Examiners JA Fell & Company
40 Hoghton Street,
Southport,
PR9 0PQ
Bankers The Co-Operative Bank
PO Box 250
Skelmersdale
LANCS
WN8 6WT

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

REPORT OF THE DIRECTORS

The Directors have pleasure in submitting the Report and Accounts for the twelve months ending 30[th] June 2024.

Objects of the charity

The objects of the charity are:

  1. The promotion of the Christian faith through the enabling of Christian discipleship and evangelism; and

  2. The practical and effective relief of poverty and suffering, particularly but not exclusively in Africa.

Review of Activities

Dignity exists to bring people to Jesus through local community and by doing so to target effective relief from poverty in all its forms. This includes poverty of spirit, health, community, economy and environment and we refer to this as ‘overcoming disadvantage’.

Our DNA

Which means...

Our work is focused on sharing and promoting the good news of Jesus through local community and by doing so, targeting the effective relief of poverty in all its forms, predominantly in rural communities in sub-Saharan Africa. Through this we are seeing people and communities working together to bring relief from poverty of mind, spirit, health, community and economy.

We do this predominantly through the formation of Life Groups: communities of mission together. Life Groups bring people to Jesus and overcome disadvantage. Typically, they are weekly gatherings of 5-30 people from different backgrounds, different churches, or no church. Anyone and everyone are welcome to join to learn how to pray, read the Bible, love others, share the message of Jesus, love the poor and work together for the benefit of whole communities. Life Groups build unity and

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

transform communities holistically, bringing life in all its fullness. They allow everyday people to become beacons of hope in their community.

Life Groups have rebuilt homes, cared for the elderly, assisted those in dire need, helped establish unity in communities, healed rifts in families, and brought many people to Jesus.

Over recent years, our work and vision have become much wider whilst retaining our core message and methodology.

July 2023 to June 2024

In the last 12 months we have built on and begun to consolidate our learning around the idea of developing missions.

This year we have worked with people in 11[1] nations across 3 continents and around 1,050 communities. We continue to receive many stories of people coming to Jesus and disadvantage being overcome.

We have continuously sought out new places and people to encourage, helping them to explore what God is asking them to do and equipping them with simple tools to take steps of faith.

We have also maintained contact with people, visiting in person where possible, and keeping in touch through numerous regular calls and messages with people. We have encouraged peer to peer relationships, connecting people with each other and working through group calls to create points of introduction. We have provided materials and resources, translating our resources into people’s first languages and subsidising printing costs in some places. We have directed people towards our online library of materials where possible and have seen people pick these up for themselves and share them with others. We have encouraged people to raise up others to join them in the work they believe God is asking them to do.

In everything we have done, our aim has been consistent: to enable an individual or group of people, whoever they may be, to take on God’s mission for themselves, to plant Life Groups that disciple and love their neighbours as themselves and in due course, to become part of a wider mission to their area.

The number of Life Groups that we have been able to record has increased slightly from last year with roughly just over one thousand groups meeting. That said, anecdotal evidence suggests that there are substantially more groups than those we have been able to formally record. In favour of this are:

Whilst the overall number of groups has increased slightly, we know some groups have stopped and there have been bursts of new groups starting. Typically, new growth has been where people have

1 The DRC, India, Kenya, Liberia, Malawi, Mozambique, Namibia, Tanzania, Uganda, Wales and Zambia

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

grasped the principles of Dignity for themselves, pioneering in and around their places. In these places, work has been planted by those within an area for the most part independently funded, structured and directed. Village Journey has been a key tool in this as people have been able to access and share the key principles of Life Groups. In the 12 months covered by this report, 157 people have accessed Village Journey , 33 via digital downloads and 124 received paper copies.

We believe that the overall trend is one of growth and that in places where Life Groups are currently resurging or starting for the first time they are doing so in a much more autonomous way, with local leadership and vision, and ultimately in a much more scalable and sustainable manner.

Our work can be broken down into 3 broad streams:

Stories from Life Groups

Rebuilding after a storm as told by Royd in Zambia

Last year, a few Life Groups in the Luapula area studied Love Your Village, Dignity’s ten-week programme, which is designed to help groups put their faith into action by loving the poor in their communities.

Shortly after that, a great storm damaged several houses in the area, destroying one of them. Inspired by what they had learnt, the Life Groups decided to work together to help rebuild this family’s home. To achieve this, they gave their own time, resources, and skills.

As a translator, I was so encouraged to see the direct link between the Life Groups’ social action and their study of Love Your Village. It was inspiring to know that the work I’d been a part of had impacted the lives of people in these communities.

Making a difference as told by Bertin in the Democratic Republic of Congo

The difference Life Groups are making is huge. They are sustained by themselves. They are the feet and the hands of Jesus in the communities. They pray and help. They are coming alongside people in their needs – for example farming a common farm, building a house or looking for medicine for a member who is sick. They are trying to be self-sustaining, and it is making a huge difference as the assistance is not coming from outside. If the Life Group wasn’t there, they wouldn’t have been able to address the needs. Life Groups are a group of people prompted by the Lord to care for those in need.

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

Without them those in need would be abandoned to stand on their own. They cannot achieve everything but they are trying to do what they can.

Hope rising as told by Samson in Liberia

Samson has helped two Life Groups start and is working with people in three other areas. People are finding the Dignity materials very helpful and are understanding things about the Bible that they never grasped before. People are thinking about others, rather than just themselves, and some who do not know Jesus have started coming to the groups. Group members have been visiting homes sharing about Jesus and caring for those in need. They have visited the sick, supported a lady whose home burned down and another whose house was blown down, and they have helped a young lady harvest her rice after husband was accidentally killed by a hunter in the bush. Group members have been sharing their own resources to meet the needs of others around them.

Five churches in the area are in the habit of meeting together once a month for shared fellowship. The Life Groups has added something important to the community – it has given these churches a way in which to work together to reach outwards to those who are not part of any church. They are helping the problems in the town and sharing the love of Jesus with those in need. Samson thinks this is a sign of God moving and is greatly encouraged by it.

Taking a holistic approach as told by Joseph in Malawi

There are a handful of Life Groups in the area where Joseph lives. They are focused on discipleship and responding to the community’s practical needs. Joseph has encouraged these groups to think about what they can do to support those in need. They are experimenting with growing cassava and groundnuts. In two years, Joseph wants to see Life Groups visiting one another, sharing the good news, seeing people in the hospitals, sharing what they have benefitted from, and working out how they can solve their own problems.

Reigniting faith and reaching places where there is no church as told by Deus in Uganda

Kellen cares for her husband who has been paralysed for 8 years. Living 25km outside of Jinja, Uganda, she grows produce to sell at the local market, earning the money they need. Her Christian faith had lain dormant for many years.

One day, I met her when I stopped to buy from her. I ended up sharing the idea of Life Groups with her, and invited her to find out more.

Today, having studied Village Journey, Kellen has helped start four Life Groups in her community, a place where there is no church. With her faith rekindled, Kellen and the groups are inviting people of different faiths, or no faith, to come and explore the Bible together. They are also working to help those in need. They care for those who are widowed or divorced. They have helped one lady access cancer treatment at the hospital. 90 people are attending the groups she has helped start.

I had been praying for the village where Kellen lives but thought it would be impossible to reach. Now, through Kellen and her friends, God is doing the seemingly impossible!

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DIGNITY (WORLDWIDE) Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

A life of crime replaced with hope as told by Moses in Namibia

Philip was a notorious criminal. He reputation was such that nobody was surprised when he lost his arm in a fight. He recently came to faith in Jesus through a Life Group, turning away from his life of crime. Since then he has brought friends to faith as well. He started attending a local church, received practical help from the Life Group and church and is finding ways to serve God. His story convicted those around him that Life Groups can reach people that the established church cannot and that Life Groups and the church can work together.

Project Grants

In the 12-months covered by this report, we made grants of £14,262 (£23,734 12 months to 30 June 2023) to Dignity Zambia Ltd and to individuals in other nations to support the project work managed by them.

In addition, we continue to fund significant amounts of project work directly from the UK including the costs of project leadership in Zambia, and a focused investment in growing the work in Uganda.

In order to ensure that the funds are appropriately applied to achieve the objects of Dignity (Worldwide), we:

PUBLIC BENEFIT

Based upon the activities mentioned above, the Directors confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers or duties.

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

RELATED PARTIES

Transactions with related parties are set out in note 5 to the accounts.

FINANCIAL REVIEW

During the 12-month period ended 30 June 2024, income totaled £120,447 (£124,781 – 12 months to 30 June 2023) from a combination of gifts, donations and fundraising activities. Expenditure in the period, which is detailed in the Statement of Financial Activities totaled £125,767 (£130,567 – 12 months to 30 June 2023).

RESERVES POLICY

Dignity is a charitable company established in response to a calling from God and as such the board believes that God will be faithful in providing the resources required to fulfill that calling.

The board of Directors review Dignity’s reserves policy annually. The purpose of the reserves policy is to smooth out any short-term variations in funding and expenditure to ensure that the charity is able to fulfil its objectives without interruption.

The work of Dignity is project driven with peaks of expenditure corresponding with overseas mission activity. As such the board recognises that the level of general reserves will vary as Dignity builds the funds to undertake this work.

Under normal circumstances the board considers it appropriate to hold reserves of between 2 to 5 months of typical monthly expenditure. Reserves held were within policy levels throughout the period reported on.

GOVERNANCE

A board of Directors who are also the trustees of the Charity governs the Company. Appointment of new directors/trustees is a matter for the whole board. The board would give due consideration to the induction required for any new directors or trustees.

The board meets formally at least four times per year.

RISK STATEMENT

The Directors have reviewed the risks to which the charity is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

DIRECTORS’ RESPONSIBILITIES

The Directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the income and expenditure for that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approval

This report was approved by the Directors on 20 March 2025 and signed on their behalf by:

……………………………………

Keith Nelson

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DIGNITY (WORLDWIDE)

Annual Report & Financial Statements for the 12 Months Ended 30 June 2024

INDEPENDENT EXAMINER’S REPORT

Independent Examiner’s Report to the Trustees of DIGNITY (WORLDWIDE) for the year ended 30 June 2024

I report on the accounts of the charity for the period ended 30 June 2024 which are set out on pages 12 to 17.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination no matter has come to my attention;

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 130 of the 2011 Act, and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met, nor

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

O J Grills Esq FCA J A Fell & Co Chartered Accountants 40 Hoghton Street Southport PR9 0PQ

Date: 20 March 2025

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DIGNITY (WORLDWIDE)

Statement of Financial Activities

FOR THE 12 MONTHS ENDED 30 June 2024

Summary of Income and Expenditure Account

Note
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
2
Total incoming resources
RESOURCES EXPENDED
Raising Funds
Charitable activities
3
Governance costs
4
Total resources expended
NET MOVEMENT IN FUNDS
Opening fund balances
9
Transfers in the year
Closing fund balances		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
109,447
11,000
120,447
109,447
11,000
120,447
2,389
-
2,389
106,918
15,027
121,944
1,434
-
1,434
110,741
15,027
125,767
(1,294)
(4,027)
(5,320)
39,107
4,908
44,015
-
-
-
37,814
882
38,695		 Total
Funds
2023
£
124,781
124,781
2,629
126,529
1,409
130,567
(5,786)
49,801
-
44,015

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 14-17 form part of these accounts.

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DIGNITY (WORLDWIDE)

BALANCE SHEET

As at 30 June 2024

Note
Tangible assets
CURRENT ASSETS
Debtors
6
Cash at bank
7
CURRENT LIABILITIES
Liabilities falling due within one year
8
Net Current Assets
NET ASSETS
FUND BALANCES
Unrestricted funds
General Funds
Restricted Funds
9		 Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
-
-
-
2,947
-
2,947
36,225
882
37,107
39,172
882
40,054
1,359
-
1,359
37,814
882
38,695
37,814
882
38,695
37,814
-
37,814
-
882
882
37,814
882
38,695		 Total
Jun-23
£
-
5,794
40,150
45,944
1,928
44,015
44,015
39,107
4,908
44,015

For the financial year ended 30 June 2024 the company was entitled to exemption from audit under Section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

The Directors acknowledge their responsibility for:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard for Small Entities (effective April 2008).

Approved by the directors and signed on their behalf on 20 March 2025 by:

Keith Nelson

Company Registration Number 06394480

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS

FOR THE 12 MONTHS ENDED 30 June 2024

1 Accounting Policies

The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards and follow the Statement of Recommended Practice: Accounting by Charities 2005. The following are the accounting policies which have been applied in dealing with material items:-

a) Donated and grant income:

Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.

b) Other income and expenditure:

Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. Grants for the support of overseas missionaries are accounted for on the basis of support that relates to the financial year.

c) Funds:

Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the directors. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.

d) Fixed assets and depreciation:

Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £1,000 when they are written off on purchase.

Depreciation periods are as follows:

Equipment Between 3 and 7 years Vehicles Between 2 and 4 years

e) Taxation

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.

f) Cash flow statement

The company has taken advantage of the exemption provided by the Financial Reporting Standard 1 and has not prepared a Cash Flow Statement for the year.

2 Voluntary income

Voluntary income
Current Year
General donations
Prior Year
General donations		 Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
109,447
11,000
120,447
109,447
11,000
120,447
Unrestricted
Restricted
Total
Funds
Funds
Jun-23
£
£
£
111,971
12,810
124,781
111,971
12,810
124,781		 Total
Jun-23
£
124,781
124,781

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DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2024

3
Charitable activities
Current Year
a
Direct charitable costs
Project costs
Project leading
b
Support & administration
Office and administration
c
Grants
Project grants
Total Charitable Activities
Prior Year
a
Direct charitable costs
Project costs
Project leading
b
Support & administration
Office and administration
c
Grants
Project grants
Total Charitable Activities		 Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
38,249
10,375
48,624
11,545
185
11,730
49,794
10,560
60,354
Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
46,477
-
46,477
46,477
-
46,477
Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
10,646
4,466
15,113
10,646
4,466
15,113
106,918
15,027
121,944
Unrestricted
Restricted
Total
Funds
Funds
Jun-23
£
£
£
31,181
10,489
41,671
15,669
-
15,669
46,850
10,489
57,339
Unrestricted
Restricted
Total
Funds
Funds
Jun-23
£
£
£
49,247
-
49,247
49,247
-
49,247
Unrestricted
Restricted
Total
Funds
Funds
Jun-23
£
£
£
19,943
-
19,943
19,943
-
19,943
116,040
10,489
126,529		 Total
Jun-23
£
41,671
15,669
57,339
Total
Jun-23
£
49,247
49,247
Total
Jun-23
£
19,943
19,943
126,529

15

DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2024

4 Governance costs

Current Year
Accounts, examination and filing
Insurance & Other Governance
Prior Year
Accounts, examination and filing
Insurance & Other Governance		 Unrestricted
Restricted
Total
Funds
Funds
Jun-24
£
£
£
540
-
540
894
-
894
1,434
-
1,434
Unrestricted
Restricted
Total
Funds
Funds
Jun-23
£
£
£
510
-
510
899
-
899
1,409
-
1,409		 Total
Jun-23
£
510
899
1,409

5 Staff & Trustees

The charity had four staff in the year ended 30 June 2024 (four in year ended 30 June 2023). Additional activities are also carried out by volunteers.

With effect from 1 April 2021, following approval from all Members of the Charity and from the Charity Commission, the charity has employed J Witt, a director and trustee, who had previously provided services to the charity under a service contract.

During the year J Witt received £31,145 in remuneration (£30,385 - 2024). This employment is for his work as a Mission Pioneer and not for his role as a trustee.

J Witt, along with his family, spent time in Zambia promoting the objectives of the Charity. In the year ended 30 June 2023, J Witt was reimbursed £11,730 expenses (£15,705 for the year ended 30 June 2023).

No remuneration was paid to any other trustee during the year nor to any person connected to them.

6 Debtors and prepayments

6
Debtors and prepayments
Tax recoverable
Other Debtors
7
Cash at bank and in hand
Bank operating accounts and Cash in Hand		 Jun-24
£
1,993
954
2,947
Jun-24
£
37,107
37,107		 Jun-23
£
4,532
1,262
5,794
Jun-23
£
40,150
40,150

16

DIGNITY (WORLDWIDE)

NOTES TO THE ACCOUNTS (Cont'd)

FOR THE 12 MONTHS ENDED 30 June 2024

8 Creditors: liabilities falling due within one year

Creditors: liabilities falling due within one year
Creditors
Accruals		 Jun-24
£
819
540
1,359		 Jun-23
£
902
1,026
1,928

9 Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Literatute
UK Mission		 Opening
Incoming
Outgoing
Transfers
balance
resources
resources
in the year
£
£
£
4,908
8,500
(12,527)
-
-
2,500
(2,500)
-
4,908
11,000
(15,027)
-		 Closing
balance
£
882
-
882

The specific purposes for which funds were on hand, received and applied were (1) Development, production and deployment of Foundations (2) Contribution to costs of Christian literature and Love Yoour Children (3) Contribution to Growing Core and Impact Teams (4) Contribution to devlopment of Zambian base camp (5) Dedicated support for

The assets and liabilities represented by the various funds are as follows:

Restricted funds
Unrestricted funds		 Fixed
Bank & cash
Other net
Total
assets
balances
assets
Jun-24
£
£
£
£
-
882
-
882
-
36,225
1,588
37,814
-
37,107
1,588
38,695		 Total
Jun-23
£
4,908
39,107
44,015

10 Events since the year end

There have been no significant events since the year end.

11 Members

Each member of the company commits to contribute, if the charity is wound up, an amount of £10.

17