## **Trustees’ Annual Report for the period** ## **From 01/05/2021 To 30/04/2022** ## **Charity name: ETHNIC HEALTH FORUM (EHF)** ## **Charity registration number: 1123223** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The main aim of the charity are:

To provide services in the health and
social care sector for the BAME
communities in Manchester and the
UK.

To support and work in the field of
research around BAME communities
in the UK| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|The main activities of EHF are:

Welfare and advice support

Covid Chat Public Health Program

Volunteering

Community Health Online

English Language Conversation Club

Digital Skills Enhancement

Digital Inclusion Activities

Kickstart Placements

Research Participation-Egality| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Trustees confirm that the charity has
followed the guidance about public benefit in
all their services and activities, as required
and guided by the Charity Commission.| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference **Not Applicable** Para 1.38 Policy on grant making 1 of 21 |||| |---|---|---| |Policy on social investment
including program related
investment|Para 1.38|**Not Applicable**| |Contribution made by
volunteers|Para 1.38|**Not Applicable**| |Other||Safeguarding and Risk Assessment in line
with government guidelines due to Covid-19
pandemic circumstances.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|EHF emerged as a key minority ethnic
communities organisation working to deliver
the welfare rights advice and other key
activities during this post-covid-19 period.
EHF was successful in developing various
key projects impacting the long term
strategic direction of the charity.
The key services EHF continued to deliver
during this post covid-19 period were:
1.
Pathway to Prosperity – P2P Welfare
Rights Advice
We were able to scale up the
capacity of our community funded
project of Pathway to Prosperity in its
third year, which was successfully
completed in Feb, 2022. The
statistics of this three year program
are attached herewith in Appendix A.
2.
Welfare Rights Advice service
delivery using mobile App. The
project was funded by Community
Fund emergency grant during Covid-
19 enabling the charity to develop
and pilot a mobile App to facilitate the
remotely accessed service delivery.
3.
Community Health Online: EHF was
successful in securing this short
grant to encourage and inform its| 2 of 21 ||cleints mainly from BAME| |---|---| ||communities to access NHS online| ||services. The part of the awareness| ||program was to help clients in| ||downloading and installing NHS| ||mobile App on their mobile phones| ||and encourage them to start using it| ||by either booking their vaccine| ||appointments, accessing clinical| ||records and contacting GP practices.| |4.|Covid-Chat Program funded by| ||CHEM, public health Manchester to| ||carry out specific and targeted| ||engagement with the Pakistani and| ||Arabic speaking communities in the| ||central wards of Manchester. EHF| ||supported the program by conducting| ||door to door outreach campaign to| ||raise awareness about the benefits of| ||Covid-19 vaccination and helped its| ||clients in booking appointments for| ||their vaccination.| |5.|Mental Health Support – using| ||LLTTF – Living Life To The Full is a| ||CBT based behaviour change tool| ||promoted at Greater Manchester| ||level. EHF sent two of its volunteers| ||to get training in delivering this| ||course at GMCVO. After getting| ||trained, these volunteers delivered| ||two LLTTF courses to group of| ||clients.| |6.|Research Participation; EHF is a key| ||member of Egality – a London based| ||national organisation whose remit is| ||to engage VCSE sector and enhance| ||their chances of getting involved in| ||research actitivies. Therefore, EHF| ||was able to actively participate in an| ||academic research led by the| ||University of Aberdeen.| |7.|Volunteering: EHF supported 6 MMU| ||Psychology students to complete| ||their online placement of 7 days| ||stretched over 7 weeks.| ||EHF continued to provide support in| ||volunteering to local minority ethnic| ||communities. EHF had 3 active| ||volunteers during this year. They| ||were awarded the certificate of| ||Appreciation.| 3 of 21 8. Work Placements: The GM Growth Company allocated three young people on the Kickstart scheme, providing on job support and skills enhancement for individuals recruited from local DWP job centres. Two of the kickstartrs have gained full time eomployment by the end of the six months period, while one has moved to further postgraduate course of study to complete Masters. 9. EHF played an active role in referring its clients to access Food Parcel scheme. BME Network also requested EHF to assist them in their efforts of delivering food to the most in need among our clientele. 10. EHF outsourced its HR functions to an independent professional consultancy – Worknest. It has reduced the workload its key management personnel were spending on issues concerning human resource management. The move to outsource also helped the organisation to review its long standing policies and procedures. As a result of this consultancy, EHF has developed a handbook of policies and procedures in line of exisiting rules and regulations applicable in England. **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against the
objectives set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| 4 of 21 ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity was successful in maintaining its
growth and development during this 2022.
EHF continued to attract funds mainly in
health and social care sector to fulfil its
objectives in furthering the aims of the
charity.| |---|---|---| |A statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Very few grants cover some of our ongoing
invisible but actual costs like business rates
and rent. Therefore raising reserves will
allow us leverage to pay off such essential
costs.| |Amount of reserves held|Para 1.22|**£43,674**| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** Description of charity’s trusts: 5 of 21 |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |---|---|---| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|We are a registered as CIO with Charity
Commission, England and Wales.| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Every trustee must be appointed for a term
of four years by a resolution passed at a
properly convened meeting of the charity
trustees.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** Charity name ETHNIC HEALTH FORUM Other name the charity uses Registered charity number 112332 Charity’s principal address City View House, 5 Union Street, Manchester. M12 4JD 6 of 21 ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body)**
**entitled to appoint**
**trustee (ifany)**| |---|---|---|---|---| ||Waqar Abbasi|||| ||Usman Akram|||| ||Hamid Zafar|||| ||Zainab Yusuf|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Not Applicable Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year **|| |---|---|---| |Not Applicable||| |||| |||| |||| |||| |||| 7 of 21 ## **Funds held as custodian trustees on behalf of others** Description of the assets Not Applicable held in this capacity Name and objects of the Not Applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not Applicable safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details Not Applicable ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** 8 of 21 **----- Start of picture text -----**
Signature(s)
Hamid Zafar
Full name(s) Usman Akram
Secretary Treasurer
Chair, etc)
**----- End of picture text -----**
**Full name(s)** Usman Akram **Position (eg Secretary,** Secretary **Chair, etc)** **Date** 27/02/2023 9 of 21 Appendix A ## **Pathway to Prosperity 2019 – 2021** ## **Number of Clients & their Visits** **----- Start of picture text -----**
1400
1200
1238 1175 1205
1000
800
600
575
400
373
200 290
0
Pre-Covid (2019- Covid -Year I Covid-Year II
20) (2020-21) (2021-22)
Clients Visits
**----- End of picture text -----**
10 of 21 Trends in accessing service Covld Year11= 2021-22 hools holiday5time Covid Year1- 202Tr21 Pre-CovSd= 201>20 2021-22 1% 17% African 11 Arab British IIEU 68% Kurdish 11 South Asian 11 of21 **Independent examiner's report on the accounts** |**Section A**
**Independent Examiner’s Report**|**Section A**
**Independent Examiner’s Report**| |---|---| |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent**
**examiner's statement**|ETHNIC HEALTH FORUM
30/04/2022
**Charity no**
**(if any)**
1123223
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 30/04/2022.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
The charity’s gross income exceeded £25, 000 and I am qualified to
undertake the examination by being a qualified member of Institute of
Financial Accountants (IFA)_._
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:| - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. - I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Date:**|| |---|---|---| |||26/02/2023| |||| ||Iftikhar Mian, AFA|| |||| ||Membership No. 244768
Institute of Financial Accountants,|| |||| ||1C Selworthy Road, Manchester M16 7UG|| 12 of 21 |**Section B**
**Disclosure**|**Section B**
**Disclosure**| |---|---| |**Give here brief details of**
**any items that the**
**examiner wishes to**
**disclose**.|Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts: directions and
guidance for examiners).| ||Nil| 13 of 21 ## **Ethnic Health Forum (Charitable Incorporated Organisation)** ## **Statement of Financial Activities** ## **Year Ended 30 April 2022** |**Notes**
**INCOME FROM:**
Charitable Activities
(4)
TOTAL
**EXPENDITURE ON:**
Charitable Expenses (5)
TOTAL
**Net Movement in Funds**
**Reconciliation of Funds**
Funds brought forward (3)
**Funds carried forward (3)**|**2022**
**2021**
**Restricted**
**Unrestricted**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
95,452
50,498
145,950
95,452
50,498
145,950
181,058
95,250
40,421
135,671
95,250
40,421
135,671
109,534
**202**
**10,077**
**10,279**
**71,524**
66,560
6,643
73,203
1,679
**66,762**
**16,720**
**83,482**
**73,203**| |---|---| All income and expenditure derive from continuing activities. The statement of financial activities includes all gains and losses recognised during the year. The notes on pages 17 to 21 form part of these financial statements. 14 of 21 ## **ETHNIC HEALTH FORUM** ## **BALANCE SHEET AS AT 30 APRIL 2022** ## **CHARITY NO. 1123223** |**2022**
**Notes**
**£**
**£**
**FIXED ASSETS**
**(8)**
Tangible Fixed Assets
2,426
**CURRENT**
**ASSETS**
Debtors
**(9)**
0
Cash Deposits
0
Cash at Bank and in Hand
132,247
**132,247**
**CREDITORS**
Amounts falling due
**(10)**
within one year
48,192
**NET CURRENT ASSETS**
**84,056**
**TOTAL NET ASSETS**
**86,482**
**THE FUNDS OF THE CHARITY**
Unrestricted
**(3)**
16,720
Restricted
**(3)**
66,762
**Total Charity Funds**
**83,482**|**£**|**2021**
**£**
3,033
0.00
0.00
113,844
**113,844**
43,674
**70,170**
**73,203**
6,643
66,560
**73,203**| |---|---|---| |||| The notes on pages 17 to 21 form part of these financial statements. 15 of 21 **ETHNIC HEALTH FORUM STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 30 APRIL 2022** ## **RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES** ||**Current**|**Prior**| |---|---|---| ||**Year**|**Year**| |Net movement in funds|10,279|105,828| |Add back depreciation|607|758| |Deduct investment income|0|0| |Decrease/(increase) in debtors|0|0| |lncrease/(decrease) in creditors|-4,518|5,579| |**Net cash used in operating**||| |**activities**|**6,368**|**112,165**| |**Cash flows from investment**||| |**activities:**||| |Interest|0|**0**| |Purchase of fixed assets|0|**0**| |**Net cash provided by investing**||| |**activities**|**0**|**0**| |lncrease/(decrease) in cash and cash||| |equivalents during the year|6,368|112,165| |Cash and cash equivalents||| |brought forward|113,844|1,679| |**Cash and cash equivalents carried**||| |**forward**|**132,247**|**113,844**| The notes on pages 17 to 21 form part of these financial statements. 16 of 21 ## **Ethnic Health Forum (Charitable Incorporated Organisation) Notes to the Financial Statements Year Ended 30 April 2022** ## 1. **Summary of significant accounting policies** ## **(a) General information and basis of preparation** Ethnic Health Forum is a Charitable Incorporated Organisation registered in England and Wales. The address of the registered office is given in the charity information on page X of these financial statements. The nature of the charity’s operations and principal activities are included on page X. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## **(b) Funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **(c) Income recognition** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP. 17 of 21 Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred. ## **(d) Expenditure recognition** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: ## Expenditure on charitable activities Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Expenditure on raising funds Comprises costs which are directly attributable to the charity’s fund-raising activities for its charitable purposes and includes costs of all fundraising events and non-charitable trading. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. ## **(e) Tangible fixed assets** Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Computer equipment 33% straight line ## **(f) Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **(g) Foreign currency** Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate. ## **(h) Employee benefits** When employees have rendered service to the charity, short-term employee benefits to which the 18 of 21 ## **Ethnic Health Forum (Charitable Incorporated Organisation) Notes to the Financial Statements Year Ended 30 April 2022** ## 1. **Summary of significant accounting policies** employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. ## **(i) Tax** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore, it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **(j) Going concern** The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. ## **2 INCOME** This represents grants, contracts, service level agreements and sundry income receivable for the provision of care and social welfare services. ## **3 FUNDS OF THE CHARITY FOR THE YEAR 2022** |Unrestricted|16,720|6,643| |---|---|---| |Restricted|66,762|66,560| |**Total Charity Funds**|**83,482**|**73,203**| - **4 INCOME FROM CHARITABLE ACTIVITIES FOR THE YEAR 2022** |Grants-Community Fund|27,733|27,733| |---|---|---| |Grants-GMCVO|900|900| |Grants-Good Things||| |Foundation|2,300|2,300| |Grants-MACC|500|500| |Grants-MCC|48,344|48,344| |Grants-OM Funds|6,543|6,543| |Grants-The Work Company|22,694|22,694| |Grants-WEA|14,925|14,925| |Income_Lingua GM CIC|720|720| |Income-Big Life Partnership|12,500|12,500| |Income-BME Network|750|750| 19 of 21 ## **Ethnic Health Forum (Charitable Incorporated Organisation) Notes to the Financial Statements Year Ended 30 April 2022** |Income-Egality|100|100| |---|---|---| |Income-GMCVO|3,400|3,400| |Income-Lancs BME||| |Network|100|100| |Income-MCC|125|125| |Income-Mcr Urban|60|60| |Income-Refund|1,500|1,500| |Income-Uni of Aberdeen|2,757|2,757| |**Grand Total**|**145,950**|**145,950**| ## **5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES** |**EXPENSES**|**TOTAL**|**TOTAL**| |---|---|---| ||**FUNDS**|**LAST YEAR**| |Business Rates|754|| |Other Expense|3,779|| |PAYE|4,555|| |Professional Services|9,209|| |Rent Expenses|12,443|| |Repair &||| |Maintenance|170|| |Salary|103,651|| |Travel Expenses|1,109|| |**Grand Total**|**135,671**|**109,534.00**| ## **6. STAFF COSTS** The average monthly number of employees and full time equivalent (FTE) during the year was as follows: ||**2022**|**2021**| |---|---|---| |Support staff|5|4| |The total staff costs and employee benefits were as follows:||| |Wages, salaries|103,651|| |PAYE contributions|4,555|| No employee received total employee benefit of more than £60,000 (2021: none). ## **7. TRUSTEES’ PERSONAL REMUNERATION AND EXPENSES** The Trustees neither received nor waived any remuneration during the year (2021: £Nil). The Trustees did not have any expenses reimbursed during the year (2021: £Nil). 20 of 21 **Ethnic Health Forum (Charitable Incorporated Organisation)** ## **Notes to the Financial Statements Year Ended 30 April 2022** ## **8. TANGIBLE FIXED ASSETS** ||**Office**|**Furniture &**|| |---|---|---|---| ||**Equipment**|**Fixtures**|**TOTAL**| |Cost-OB|6942|1571|8513| |Additions|0|0|0| |Removals|0|0|0| |Cost-CB|6942|1571|8513| |Accumulated Depreciation-OB|4239|1241|5480| |Depreciation for the year|541|66|607| |Accumulated Depreciation-CB|4780|1307|6087| |Net Assets-OB|2703|330|3033| |Net Assets-CB|2163|264|2426| ## **9. DEBTORS** There is no debtor during the year 2022. ## **10. CREDITORS:AMOUNTS FALLING DUE WITHIN ONE YEAR** The charity has received funds in advance to carry out its charitable activities in the next year. The following statement explains the restricted funds against the services. |**Restricted**|**Unrestricted**| |---|---| |48,192|43,674| The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. ## **11. TAXATION** The charity is a registered charity and is therefore exempt from taxation. 21 of 21