**Trustees' Annual Report for the period** ||Period start date|Period start date|||Period end date|Period end date|| |---|---|---|---|---|---|---|---| ||1st|April|2021||31st|March|2022| |**From**||||**To**|||| ## Section A Reference and administration details **Charity name** Support and Love via Education International **Other names charity is known by** S.A.L.V.E. International **Registered charity number (if any)** 1126793 **Charity's principal address** 69 Thornbridge Crescent Chesterfield Derbyshire **Postcode** S40 2JH **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**|**Name of person (or body)**
**entitled to appoint**
**trustee(if any)**| |---|---|---|---|---| ||Helen Huthwaite
(nee Bolton)|||Whole Trustee Board| ||Hannah Bird (nee
Graham)|Chairperson||Whole Trustee Board| ||Lis Silver|Vice Chairperson||Whole Trustee Board| ||Euan Graham|Secretary||Whole Trustee Board| ||Claire Lister|Treasurer||Whole Trustee Board| ||Ruth Till|||Whole Trustee Board| ||Hafizah Begum||December 2021|Whole Trustee Board| ||Leah Slater-
Radway||December 2021|Whole Trustee Board| ## **Names and addresses of advisers (Optional information)** |**Type of adviser Name**
**Address**|**Type of adviser Name**
**Address**|**Type of adviser Name**
**Address**| |---|---|---| |Legal|Kirkland & Ellis
International LLP|30 St Mary Axe, London EC3A 8AF, United Kingdom| ## **Name of chief executive or names of senior staff members (Optional information)** Nicola Sansom: CEO Alfred Ochaya: Ugandan Director **TAR** 1 ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** ## **Type of governing document :** Trust Deed ## **How the charity is constituted:** Charitable Trust ## **Trustee selection methods:** Unanimous vote by trustee board after consulting all of the team. ## **Additional governance issues (Optional information)** ## **Induction and training of new trustees:** New trustees will be inducted and trained by existing trustees and the CEO. Materials from the Charity Commission such as “The Essential Trustee” and Bates Wells Braithwaite’s “Duties of a Charity Trustee” and the “Charity Good Governance Code” will be referenced as part of this induction to give them a wider base of knowledge about the roles and responsibilities of becoming a trustee. ## **Organisational structure:** S.A.L.V.E. International in the UK, is working to raise funds and increase learning, development, partnerships and advocacy to further our programme of work in Uganda and to champion the rights of street connected children all over the world. S.A.L.V.E. International in Uganda is focussed on delivering our direct programme work in Uganda. S.A.L.V.E. International is governed by both a UK and a Ugandan board, recruited for their specific skills and expertise, to ensure S.A.L.V.E. is delivering the best quality work possible. The UK and Ugandan boards work together to set the number of staff needed to run the programmes in both Uganda and the UK, based on project plans and budgets available. This is further supported by volunteers in Uganda and the UK, who enrich our team capacity and skill base so we can have greater impact. ## **Wider network and partnerships:** S.A.L.V.E. is dedicated to working with others to continuously improve our programmes so that we are offering the best programmes and support possible to the children and adults we exist to benefit. S.A.L.V.E. is a member of the Consortium for Street Children - a global network which raises street children’s voices, promotes their rights and improves their lives. S.A.L.V.E. is also a member of the Crane Network and the Small International Development Charities Network – to share good practice and learn from other organisations. ## **Major risks, safeguarding and risk management:** The policies and systems to mitigate risk and ensure safeguarding of adult and child service users are laid out in our organisational policy documents and risk registers which are reviewed and updated at board meetings as needed, and on an annual basis as a minimum. Staff and volunteers are given training in these key policies in their induction and then on an annual basis as a minimum. We also actively look for additional training to help to further develop our knowledge in these key areas and keep developing our safeguarding policy and practice. Extra-ordinary board meetings can be called in the rare occasion that it is needed, to manage high level risks or any safeguarding cases. ## **Section C Objectives and activities** ## **Support and Love Via Education International:** S.A.L.V.E. International has been working since 2008, to meet the needs of children living and working on the streets of Jinja, Uganda. S.A.L.V.E. is providing opportunities so that no child should have to call the streets their home in Jinja, Uganda. Specifically as set out in our governing document by; i) The advancement of education for children living rough on the streets of Uganda (who in this document will be **TAR** 2 referred to as the “children”). ii) The provision of housing, food and clothing for the children. iii) The advancement and improvement of Ugandan education facilities. The trustees have had to regard the guidance set out by the Charity Commission on public benefit. The Charity is working for the public’s benefit by reducing homelessness, increasing access to education and reducing poverty in Uganda. ## **S.A.L.V.E. does this specifically through:** - **Street Outreach services** to build trusting relationships with the children; including street walks, sports sessions and Drop in Centre services (separate centres are available for boys and girls). - Having two **Halfway Homes** (one for boys and one for girls) that provide counselling, shelter, food, clothing and education to children as they transition away from the streets. - A **Drug Rehabilitation Centre** that provides addiction rehabilitation services, counselling, shelter, food, clothing and education to children as they transition away from the streets. - **Family Resettlement** and reintegration services, to help children successfully settle back to their extended family or within foster families. - **Family parenting skills** and **Business Empowerment training** to help family members of children, and older youth who were living on the streets to cope better with challenging situations in their lives, develop their skill base and financially sustain themselves. - **Educational Support** for children who whose families could not otherwise have afforded to take them back to school or enrol them in vocational courses. - **Educational Training** in permaculture sustainable farming techniques, how to run a social enterprises such as making environmentally friendly cooking briquettes or rearing goats, and life skills. - **Research** to expand our relevant knowledge and expertise so that we can further increase our impact, for example research into the differences of street life between girls and boys, and also research into which other organisations are operating in our area and how we could refer people to them if they are in need of support but don’t fall within our remit and expertise. - **Community Education** and **building partnerships** to ensure that we are working as effectively as possible to reduce the number of children coming to the streets and reducing the barriers to children leaving the streets. - **Advocating** and raising awareness of the rights of children living on the streets and the realities of their lives. ## **Additional details of objectives and activities** ## **Grant making:** We are a programme delivery organisation and as such do not offer grants to other organisations. ## **Volunteers:** S.A.L.V.E. is able to make such an impact due to the dedication and hard work of our incredible volunteers in the UK and Uganda. S.A.L.V.E.’s volunteers allow us to increase our knowledge and skills in a variety of areas such as communications, fundraising, design, law, HR, video making, finance, business skills and entrepreneurship, social work, teaching, environmental building, permaculture etc. S.A.L.V.E. offers learning and development opportunities to all volunteers and many of them have gone on to work in the charity sector to further share their skills. **TAR** 3 Section D Achievements and performance **TAR** 4 £TfFET camEAC Ilm. ¥¥hrit1hty*J*rt4lb￿ 520 127 ous 403BOY', VICHILDREN wefe refer¥ed to our Ha￿ Il#mÈ5 dlrectly off ihe 51roets. '. 17131R13' 4 40 CHILDREN were chlldFen we had yewiousty 5•iied home bur needed e￿1• cia)6 fEWI@ILITAT IIE fE£FrrLFfIF￿T thtdMwEQ rpsetiled htym to rhrir lamille5 (pr• ru¥tEr ftsrnHyl ai part olaur Faffli￿ RÉ5etilwnent p*tydramm*. 61 boyswwt Port ofouf Ilbrthat￿ Dru8 le￿￿lIrt41•M SYf8Tamme ￿%1 y•ar. 92 rh+swwmme currentl¥￿1¥nMl lor boy5 bui we to expand rtto 85A5, who are *0 at n5k al rJar4eroui div8 and alrohol add￿￿￿￿$. ot the thiklren viho com*ted the￿r drts8 rehab prtydtrmff*. ** had a 709LsLKce55 rate of them staylNd h￿e and dru8 free. tErn11 yNror MI￿) aft¢r btini Wé*¢ pro￿1 lo ha* Kh*veé IN Thlslsa fml by thefy4id.19 and the rfJln&tost children an tho strBets and •it pleèstd io bo abto prowde thls lifeline a8aln5t pohYfrY4t Ih)melty mar TAR 6£ AOUATF£ ¥ouwp•O• ha￿1r￿E•d tNs ar. Con8T•tulatlon5 to 411 of 128 Sarah's" story Wo fir#m¢t$•rnh￿ the*Er•iii wkn she *a5 13 yt4rs ar plck*¥ Ilre**￿ta *H. Sh¢hJd AI ￿vI.￿e é¢iuca￿ ￿ k*yto ¢h￿r￿. C•Ktwtwer••bleto rt5¢tt1•1 4SWt# •s peop* th•optkn 10 5uppM £hiklre thyouth Fthd, Any monty4fv•nTo ih* Edu¢#uon Fur￿ tsys¢d ts$upPyt￿ sclKx41wal sponioi to rebjrnto J¢l¥Jol. S*r*4 @tEl￿e£S EfrftQdEQ4EIIT PFeffjACULTUPF MasaiiDe Aw•rd In ?IJ2Z ftsraur wlth ¢onntctsd 56 new bIJ51￿SseS were creaied as pan of our Buslnes5 Ernpowerment pre8rAmme. These +ASsinew inchjded %peci•1I5edsw￿rt i tbes¢:hree aw5: 26 10 20 Uillan busir*ss Illon at our 5J4.LV.E. learn1￿¢ farm to help TAR ## **Section E Financial review** ## **[Charities reserve policy:]** The reserves policy of S.A.L.V.E. International is set by the Trustees as part of the budget setting process for each financial year. We have taken into account Government and the Charity Commission’s guidance on setting a reserves policy, in particular Annex 1 of the Government’s guidance. Whilst many recommendations suggest reserves of between 3 and 9 months operating costs, we have to balance this against the fact that we are a small charity with a lot of different programme needs to balance, and thus we believe that 3 months of reserves is appropriate. The 2022-23 financial year has so far proved to be successful in terms of raising funds, however, one thing we have learned from the “new post pandemic world”, is the increased uncertainty around income flows, as well as potentially life threatening impacts of the lockdowns on our service users, who we would seek to potentially provide emergency support to where we are able. There is a global cost of living crisis that is affecting both our ability to raise funds in the UK and increasing costs of key staple items like food and transport in Uganda. The UK pound has also become particularly weak in recent months, which further affects our ability to support children living on the streets. Whilst we have always reviewed our reserves policy annually previously, the “new post pandemic world” has meant that the Trustees have considered our policy more regularly, and continue to do so. One thing worth noting is that our previous three months plus redundancies reserves policy held us in good stead when the pandemic hit, particularly when a funder withdrew a large grant with little notice. Our reserves policy is currently set to keep unrestricted reserves of at least three months running (operational) costs. This would enable core activities to continue for three months should the charity need to wind up **TAR** 7 operations completely, or should an unforeseen, significant or temporary shortfall in income and/or cash flow occur. We believe that three months would be enough time for us to do an emergency fundraising campaign to be able to raise the funds needed to continue operating (and the response to our emergency appeal for the sudden loss of a large grant during the pandemic was outstanding). Additionally, any redundancy costs that the charity might incur, whilst winding down operations, is also included in the financial reserve on top of the three months of running costs. This is to ensure that the charity could meet all of its legal obligations in case of closure. In the 2021- 2022 financial year, our target was to have reserves of three months running costs, calculated at £65,680 (based on a budgeted expenditure of £262,720), plus £7,751, which we estimate would cover redundancy costs should the charity have to close. So our aim was to have unrestricted reserves of £73,431 in total for the financial year April 2021 – March 2022. Our unrestricted reserves at the end of March 2022 were in fact £75,361. Our reserves target has been increased for the April 2022 – March 2023 financial year due to the increased need for our services and increased costs of key items such as food, transport and soap. In this financial year, the reserves target has been set at £69,661, which would cover three months running costs, and £12,158 of redundancy costs that would legally be owed in case of closure. ## **[Details of any funds materially in deficit: ]** N/A ## **Further financial review details (Optional information)** ## **Fundraising:** S.A.L.V.E. has a mixed approach to fundraising to reduce risk so we are not overly reliant on one source of income. This includes; grants from Trusts, Foundations and Corporates, specific project or salary funding, regular and one off giving (including child educational support), community fundraising events (sponsored challenges and community events), running a small charity Lottery and claiming gift aid. We are also growing and developing a goat and a briquette (environmentally friendly cooking fuel) social enterprise income generating programme within Uganda, as well as selling second-hand items and Ugandan crafts within the UK. S.A.L.V.E. complies with the fundraising code of practice; we do our own fundraising through our staff and volunteers and we do not hire professional third party fundraisers to fundraise on our behalf. Most of our fundraisers are volunteers being supported by our small staff team. We offer training to anyone fundraising for us on how to safeguard vulnerable people both in terms of the way the service users and the work of the charity is portrayed, and how requests for donations are made. The charity received no complaints about its fundraising practice in the last year. ## **Expenditure in relation to charity’s core aims:** S.A.L.V.E. is continuing to invest in its assets in Uganda, developing our five acre site by building upon it. This will help to improve the organisation’s self-sustainability by reducing monthly outgoings such as rent and food, and increase the number of services that we can offer. This financial year, thanks to a very generous donation, we invested in the building of a larger girls Halfway Home (the Anam Cara Halfway Home of Healing) and a security fence. This will enable us to help more girls to leave the streets and have a brighter future by getting the support services they need. ## **Investment:** S.A.L.V.E. trustees review higher interest, risk free, ethical investment opportunities for the charities reserves at board meetings and make decisions accordingly. The Co-operative Bank has been chosen to be our main UK Bank Account as we felt their ethical investment policy was in keeping with our values and vision and it also offers the practical advantages of a high street bank. We also have a Barclays bank **TAR** 8 account that we continue to operate as a backup option, but we hold very little money within it. ## **Currency exchange:** S.A.L.V.E. is proactive in following the currency exchange between Ugandan shillings and British pounds. We aim to have a minimum of 3 financial brokerage services that fit our ethical investment policies who we invite to bid for our currency exchange transactions. The CEO works with our Finance Committee to make sure that we get the best deal possible in the market for our currency. In this financial year we invested in forward contracts to help us to budget and plan more effectively with a fixed exchange rate guaranteed for part of our expenditure. This means we are affected less by the exchange value of the pound when it fluctuates. ## **Section F Other optional information** ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **----- Start of picture text -----**
Signature(s)
Full name(s) Hannah Bird Helen Huthwaite
Position (eg Secretary, Chair, etc.) Chairperson Trustee
04/01/2022
Date
**----- End of picture text -----**
**TAR** 9 ||**Charity Name: Support and Love Via Education**
**International (S.A.L.V.E.)**|**Charity Name: Support and Love Via Education**
**International (S.A.L.V.E.)**|**Charity Name: Support and Love Via Education**
**International (S.A.L.V.E.)**|**Charity No**|1126793|| |---|---|---|---|---|---|---| ||Annual accounts for the period|||||| ||Period start date|**1st April 2021**|**To**|Period end date|**31st March 2022**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Categories by activity**
**Note**
**Incoming resources**
3
**Income and endowments from:**
Donations and legacies
Charitable activities
**Resources expended**
**Expenditure on:**
Raising funds
4
Charitable activities
5
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**
Gains and losses on revaluation of fixed assets for the charity’s own
use
**_Net movement in funds_**
**_Total_**
**_Total_**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds 2022**
**FY**
**Total funds 2021 FY**
**£**
**£**
**£**
**£**
53,956
58,095
112,051
118,516
4,831
201,683
206,514
100,611
58,787
259,778
318,565
219,127
29,280
-
29,280
19,645
30,486
227,530
258,017
159,441
59,766
227,530
287,297
179,086
979
-
32,248
31,269
40,041
-
-
-
-
-
72,861
72,861
-
-
72,861
72,861
-
76,340
24,950
101,290
61,249
75,361
57,198
132,559
101,290||||| |||76,340|24,950|101,290|61,249|| |||75,361|57,198|132,559|101,290|| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing operations. The notes form part of these accounts. |**Fixed assets**
**Tangible assets**
**_Total fixed assets_**
**Current assets**
**Debtors**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year**
**_Net current assets/(liabilities)_**
**_Total assets less current_**
**_liabilities_**
**Creditors: amounts falling due**
**after one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Restricted income funds**
**Unrestricted funds**
**_Total funds_**
Signed by one or two trustees on
behalf of all the trustees|**Note**
7
8
10

9


11|**Unrestricted**
**Restricted**
**Total 2022 FY**
**Total 2021 FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290|**Unrestricted**
**Restricted**
**Total 2022 FY**
**Total 2021 FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290|**Unrestricted**
**Restricted**
**Total 2022 FY**
**Total 2021 FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290| |---|---|---|---|---| |||Signature|Print Name|Date of
approval
dd/mm/yyyy| ||CL Lister||CL LISTER|23/11/22| ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in - accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. ## **Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support The trustees have assessed and have considered possible events the conclusion that the charity is a going or conditions that might cast significant doubt on the ability of the concern; charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial account statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. ## **Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1. |Yes*|P|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| |No*|||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||We are moving from preparing receipts and payments
accounts to preparing the more detailed accrual accounts.
This will give a more detailed picture of our finances for
analysis and thus is providing more relevant and reliable
data.| ## **Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*|P|* -Tick as appropriate| |---|---|---| |No*||| ## **Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*|P|| |---|---|---| |No*||| CC17a (Excel) 28/01/2023 2 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
**Support costs**
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and facilities are included in the SOFA when received at the value
of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Contractual income and**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is
the expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||||P| ||Yes
No
N/a||| ||||P| ||Yes
No
N/a||| ||||P| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||||P| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| ||Yes
No
N/a||| ||P||| |**ASSETS**
£10,000
**Intangible fixed assets**
**Heritage assets**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service or output.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.
**EXPENDITURE AND LIABILITIES**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Stocks and work in**
**progress**
**Debtors**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**
**Investments**||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| ||£10,000|||| |||P||| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||||P| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |||Yes
No
N/a||| |||P||| |The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Current asset investments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||P| ||Yes
No
N/a||| ||||P| |**Section C**|**Notes to the accounts (cont)**| |---|---| |**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Prior year**
**£**
**£**
Donations
and gifts
7,808 14,50922,31823,473
Gift Aid
3,506
-3,50621,350
Legacies and
in memory
- - - 2,031
General
grants
provided by
31,477
- 26,88620,117
Membership
subscriptions
and
sponsorships
which are in
substance
donations
11,165 43,586 54,751 51,544
**Total** 53,956 58,095 107,461 118,516
Restricted
grants
provided by
other charities -67,447 72,038 76,570
Restricted
donations
provided by
- 132,201 132,201 17,579
Lottery for
Change
- 2,0352,0351,986
Social
Enterprise
3,399
-3,399 4,097
Gala
Fundraising
1,432
- 1,432380
**Total** 4,831 201,683211,105100,611
58,787 259,778 318,565 219,127
**Donations in kind comprise of the following:**
**Goods donated for:**
**2022 FY**
**2021 FY**
Use by
S.A.L.V.E.
team to
support our
service users
2,680 965
Goods for re-
sale
1,405 1,090
Professional
services
provided for
free
2,600 2,600
6,685 4,655
**Donated goods for use or re-sale comprise of:**
**Note 3 Analysis of income**
**Analysis**
**Donations and**
**legacies:**
**Charitable activities:**
**TOTAL INCOME**
Electronics such as computers, smart phones and tablets
Clothes and shoes
Books
Toys and games|| Art and craft materials Food ## **Professional services provided in kind comprise of:** Independent evaluation of accounts Computer repair Website services Printing ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted funds**
**Restricted income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---| |UK costs to fundraise income for the charity|29,280|-|29,280|19,645|-|19,645| |Social Enterprise in Uganda(Briquettes)|1,736||1,736|627|1,641|2,268| |**Total expenditure on raising funds**|31,016|-|31,016|20,272|1,641|21,913| |**Expenditure on charitable activities:**||||||| |Advocacyand CommunityCampaigning|9,382|-|9,382|4,833|2,000|6,833| |Capital and BuildingExpenditure|-|72,861|72,861|-|-|-| |COVID Emergency|438|5,694|6,132|4,995|23,583|28,579| |Dropin Centre and Street Outreach|-|23,045|23,045|1,038|14,500|15,538| |DrugRehabilitation Programme|18,930|6,868|25,798|11,569|6,000|17,569| |Educational Sponsorship|-|49,802|49,802|-|39,479|39,479| |FamilyCounsellingand Business Support|-|18,282|18,282|-|10,684|10,684| |HalfwayHomes Programme|-|21,668|21,668|4,824|11,764|16,588| |Home Resettlement and Follow up|-|15,738|15,738|14,277|-|14,277| |Permaculture Programme|-|13,573|13,573|2,325|5,300|7,625| |**Total expenditure on charitable**
**activities**|28,750|227,530|256,281|43,862|113,311|157,173| |**TOTAL EXPENDITURE**||||||| ||59,766|227,530|287,297|64,134|114,952|179,086| ## **Donations in kind expensed in year** |**Goods donated for:**||**2022 FY**|**2021 FY**| |---|---|---|---| ||Use by
S.A.L.V.E.
team to
support our
service users|2,680|965| ||Goods for re-
sale|1,405|1,090| ||Professional
services
provided for
free|2,600|2,600| |||6,685|4,655| **Section C Notes to the accounts (cont)** **Note 5 Details of certain items of expenditure** **Fees for examination of the accounts** **----- Start of picture text -----**
This year Last year
£ £
0 0
Donation Donation
in kind in kind
**----- End of picture text -----**
**Independent examiner’s fees** **Section C Notes to the accounts (cont)** ## **Note 6 Paid employees** The average monthly number of employees during the past two years was 22 across the UK and Ugandan teams, with the majority of employment being within Uganda where our charitable activities are taking place. No trustees received employment benefits in either the current or preceding year. |**Staff Costs**|||| |---|---|---|---| ||**This year**|**Last year**|| ||**£**|**£**|| |**Salaries and wages**|89,930|77,438|| |**Employer pension costs**|7,050|4,601|| |**Total staff costs**|96,980|82,039|| ||||| |**No employees received employee benefits (excluding**|P||| |**employer pension costs) for the reporting period of more**|||| |**than £60,000**|||| ||||| ||**This year**|**Last year**|| ||**£**|**£**|| |**Please provide the total amount paid to key management**|24,397|20,692|| |**personnel (includes trustees and senior management) for**|||| |**their services to the charity.**|||| |**Redundancy payments**|||| |We have not made any redundancy payments either the current orpreceding year.|||| ||**Thisyear**|**Lastyear**|| ||**£**|**£**|| |**Total amount of payment**|-|-|| ||||| |**Please state the accounting policy for any redundancy or**|We will follow the law in both of the countries that we operate in (the UK and||| |**termination payments**|Uganda) around what statutory redundancy payments would be. This is||| ||calculated on an annual basis as part of our|reserves policy so that we would|| ||have the money needed to pay our legal required redundancy costs in case the||| ||charitywere to cease operations.||| ## **Section C Notes to the accounts (cont)** ## **Note 7 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ **Cost or valuation** |**Cost or valuation**||||| |---|---|---|---|---| |**Buildings**
**Land**
**Plant, machinery and motor vehicles**
**Total**
**£**
**£**
**£**
At the beginning of the
year
49,980 17,399 - 67,379
Additions
72,861 - - 72,861
At end of the year
122,841 17,399 - 140,240
**Basis** Straight Line
Straight Line
Straight Line
**Rate**
2%
0%
20%
Depreciation
- 1,000 - - - 1,000
Net book value at the
beginning of the year
49,980 17,399 - 67,379
Net book value at the
end of the year
121,841 17,399 - 139,240
**Depreciation and impairments**
**Net book value**|**Buildings**
**£**|**Land**|**Plant, machinery and motor vehicles**
**£**|**Total**
**£**| ||49,980|17,399|-|67,379| ||72,861|-|-|72,861| ||122,841|17,399|-|140,240| ||Straight Line|Straight Line|Straight Line|| ||
2%|0%|20%|| |||||| ||- 1,000|-|-|- 1,000| |||||| ||49,980|17,399|-|67,379| ||121,841|17,399|-|139,240| The charity does have 1 motorbike asset, but it was bought in 2013 so has depreciated to no longer hold monetary value in the accounts, though it is still working and in use. **Section C Notes to the accounts (cont)** ## **Note 8 Debtors and prepayments** |**Analysis of debtors**
**Briquette debtors**
**Staff debtors**
**Prepayments renting**
**Drop in Centres**
**Accrued income**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||55|81| ||413|3,170| ||617|412| ||-|-| ||1,084|3,663| **Section C Notes to the accounts (cont)** ## **Note 9** ## **Analysis of creditors** |**Analysis of creditors**||||| |---|---|---|---|---| |**Accruals and deferred**
**income**
Grant for vocational
education to be fully spent
in new financial year
Outstanding payment for
PAYE and National
Insurance
Ugandan Accounts audit
costs
**Total**|**Amounts falling due within one**
**year**||**Amounts falling due after more than one year**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |||-|-|-| ||3,000|||| ||1,816|||| ||422|248||| ||5,238|248|-|-| ## **Section C Notes to the accounts (cont)** ## **Note 10** |
**Total**
**Cash at bank and on hand**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||132,559|101,290| ||132,559|101,290| **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds** ## **Details of material funds held and movements during the CURRENT reporting period** _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_U - unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and**
**Restrictions**|**Fund balances brought forward**
**£**|**Income**
**£**|**Expenditu **
**£**|**Transfer**
**£**|**Gains**
**£**|**Fund**
**£**| |Advocacy and
Community
Campaigning|R|To advocate for the
rights of street
connected children
and try to ensure they
get justice in case
their rights are
abused.|-|-|-9,382|9,382|-|0| |Capital and Building
Expenditure|R|To build and maintain
structures on our plot
of land in Namulesa
Uganda to help to
further our charitable
aims.|-|83,829|-72,861|-|-|10,968| |COVID Emergency|R|To provide
emergency support
i.e. food, soap and
medical care for
street connected
children and their
families during the
strict COVID
lockdowns.|-|5,694|-6,132|438|-|0| |Drop in Centres and
Street Outreach|R|To run 2 Drop in
Centres (one for girls
and one for boys)
which offer food,
showering, clothes
washing, medical
care and counselling
facilities. Also to be a
base for street walks
and street sports to
build trusting
relationships with
children on the
streets.|-|28,598|- 23,045|-|-|5,553| |Drug Rehabilitation
Programme|R|To run a residential
drug rehabilitation
service for street
connected children to
help them to
overcomme their
addictions.|-|6,868|- 25,798|18,930|-|-0| |EducationalSupport|R|To provide
educational support
to street connected
children whose family
is unable to afford
theirschoolcosts.|8,081|63,524|- 49,802|-|-|21,803| |Family Counselling and
Business Support|R|To support the
families of street
connected children
with business
training, mentoring
and start up costs.
Additionally to
provide family
counselling and
training that enables
families to become
self sufficient.|621|19,543|-18,282|-|-|1,881| |Fundraising and
Administrationsupport|UR|To ensure the charity
is able to operate
legally under the laws
of both the UK and
Uganda through good
adminstration. To
raise the funds
needed to ensure the
charity can operate
according toits aims.|

-|-|- 29,280|29,280|-|-| |---|---|---|---|---|---|---|---|---| |General Unrestricted
funds|UR|This money is
unrestricted to be
used wherever the
charity needs it most
at the time to achieve
ourcharity aims.|
76,340|58,787|0|-59,766|-|75,361| |Halfway Homes
Programme|R|To run 2 residential
homes (1 for boys
and 1 for girls) that
provide temporary
shelter, care and
counselling to
children as they
transition from the
streets and to
prepare them to
return to a safe family
home.|
-|27,139|- 21,668|-|-|5,471| |Home Resettlement and
Followup|R|To find and assess
the children's family
homes (or foster
homes) so that they
can be resettled in a
safe and loving
environment. To
provide follow up
family counselling
and support to ensure
the child settled home
well.|

16,248|2,000|- 15,738|-|-|2,510| |Social Enterprise|R|To pay the costs of
buying materials and
buying and
maintaining the
equipment to run our
social enterprises.
The purpose of our
social enterprises are
to raise funds to
support our
programmes of work.|-||- 1,736|1,736|-|-0| |Permaculture
Programme|R|To provide
sustainable farming
training to street
connected children
and their families. To
support families to
start a permaculture
farming business with
training, mentoring
and start up costs. To
provide a learning
farm at the main
S.A.L.V.E.site.|

-|22,583|- 13,573|-|-|9,010| |**Total Funds**|||101,290|318,565|- 287,297|-|-|**132,559**| **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds (cont)** ## **Details of material funds held and movements during the PREVIOUS reporting period** ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_U - unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and**
**Restrictions**|**Fund balances brought forward**
**£**|**Income**
**£**|**Expenditu **
**£**|**Transfer**
**£**|**Gains**
**£**|**Fund**
**£**| |Advocacy and
Community
Campaigning|R|To advocate for the
rights of street
connected children
and try to ensure they
get justice in case
their rights are
abused.|
2,000|-|-6,833|4,833|-|-0| |Capital and Building
Expenditure|R|To build and maintain
structures on our plot
of land in Namulesa
Uganda to help to
further our charitable
aims.|
-|-|-|-|-|-| |COVID Emergency|R|To provide
emergency support
i.e. food, soap and
medical care for
street connected
children and their
families during the
strict COVID
lockdowns.|1,014|22,569|- 28,578|4,995|-|-0| |Drop in Centres and
Street Outreach|R|To run 2 Drop in
Centres (one for girls
and one for boys)
which offer food,
showering, clothes
washing, medical
care and counselling
facilities. Also to be a
base for street walks
and street sports to
build trusting
relationships with
children on the
streets.|-|14,500|- 15,538|1,038|-|-0| |Drug Rehabilitation
Programme|R|To run a residential
drug rehabilitation
service for street
connected children to
help them to
overcomme their
addictions.|-|6,000|- 17,569|11,569|-|-0| |EducationalSupport|R|To provide
educational support
to street connected
children whose family
is unable to afford
theirschoolcosts.|3,350|44,210|-39,479|-|-|8,081| |Family Counselling and
Business Support|R|To support the
families of street
connected children
with business
training, mentoring
and start up costs.
Additionally to
provide family
counselling and
training that enables
families to become
selfsufficient.|6,000|5,305|- 10,684|-|-|621| |Fundraising and
Administrationsupport|UR|To ensure the charity
is able to operate
legally under the laws
of both the UK and
Uganda through good
adminstration. To
raise the funds
needed to ensure the
charity can operate
according toits aims.|

-|-|- 19,645|19,645|-|-| |---|---|---|---|---|---|---|---|---| |General Unrestricted
funds|UR|This money is
unrestricted to be
used wherever the
charity needs it most
at the time to achieve
our charity aims.|
46,385|79,812|-|-49,856|-|76,342| |Halfway Homes
Programme|R|To run 2 residential
homes (1 for boys
and 1 for girls) that
provide temporary
shelter, care and
counselling to
children as they
transition from the
streets and to
prepare them to
return to a safe family
home.|
-|11,764|- 16,588|4,824|-|-0| |Home Resettlement and
Follow up|R|To find and assess
the children's family
homes (or foster
homes) so that they
can be resettled in a
safe and loving
environment. To
provide follow up
family counselling
and support to ensure
the child settled home
well.|

-|30,525|-14,277|-|-|16,248| |Social Enterprise|R|To pay the costs of
buying materials and
buying and
maintaining the
equipment to run our
social enterprises.
The purpose of our
social enterprises are
to raise funds to
support our
programmes of work.|-|1,641|- 2,268|627|-|-0| |Permaculture
Programme|R|To provide
sustainable farming
training to street
connected children
and their families. To
support families to
start a permaculture
farming business with
training, mentoring
and start up costs. To
provide a learning
farm at the main
S.A.L.V.E.site.|

2,500|2,800|- 7,625|2,325|-|0| |**Total Funds**|||61,249|219,127|- 179,086|-|-|**101,290**| **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds (cont)** ## **Transfers between funds This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer**|**Amount**| |Between unrestricted
and restricted funds|Unrestricted funds were used to support the following funds as we were unable to secure enough
restricted funds to cover the planned programmes: Advocacy and Community Campaigning,
COVID Emergency, Drug Rehabiliation, Fundraising and Administrative support and Social
Enterprise.|59,766| |**Lastyear**||| ||**Reason for transfer**|**Amount**| |Between unrestricted
and restricted funds|Unrestricted funds were used to support the following funds as we were unable to secure enough
restricted funds to cover the planned programmes: Advocacy and Community Campaigning,
COVID Emergency, Drop in Centres and Street Outreach, Drug Rehabiliation, Fundraising and
Administrative support, Halfway Homes, Social Enterprise and Permaculture Programme.|49,856| **Section C Notes to the accounts (cont)** ## **Note 12 Transactions with trustees and related parties** ## **Trustee remuneration and benefits This year** |**This year**
**Trustee remuneration and benefits**|| |---|---| |None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity
or a related entity.|**TRUE**| |**Lastyear**|| |None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity
or a related entity.|**TRUE**| |**Trustees' expenses**
**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there_**
**_are no transactions to report,please enter “True” in the box below. If there are transactions to report,please enter "False"._**|| |No trustee expenses have been incurred|**TRUE**| ## **Transaction(s) with related parties** ## **This year** The charity received donations totalling £5,160 (in 2020 it was £9,064) from related parties (which includes trustees, any other members of key management and anyone closely connected to them) Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year. ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Support and Love Via Education International (S.A.L.V.E.)|Support and Love Via Education International (S.A.L.V.E.)|Support and Love Via Education International (S.A.L.V.E.)| |---|---|---|---| ||||| ||31st March 2022|**Charity no**
**(if any)**|1126793| ||||| ||1-2||| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/03/2022** . **Responsibilities and basis** As the charity's trustees, you are responsible for the preparation of the **of report** 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. **Independent examiner's** The charity’s gross income exceeded £250,000 and I am qualified to **statement** undertake the examination by being a qualified member of Chartered Institute of Management Accountants. 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:** **Date:** 19/12/2022 1 **IER** ## **Name:** Elizabeth Ambekar **Relevant professional qualification(s) or body (if** Chartered Institute of Management Accountants **any):** **Address:** 12 Hillcrest Gardens Esher, Surrey KT10 0BS ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern. **Give here brief details of any items that the examiner wishes to disclose** . N/A 2 **IER**