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2022-02-28-accounts

Contents
Report ofthe Trustees 3
Reference and administration details 3
Names ofthe charity trustees who manage the charity .. 3
Names and addresses
ofadvisers. .		 3
Structure, governance
and management.		 . 3
Description ofthe charity's trusts 3
Objectives and activities. 4
Achievements
and performance.		 . . . ..........
Financial
review		 5
Review &Progress, 5
Reserves Policy. .. 5
Declaration. 5
Independent
Examiner's
Report.		 6
Respective responsibilities
of		 trustees and examiner. 6
Basis ofindependent
examiner's		 statement . 6
Independent
examiner's
statement.		 ..6
Statement ofFinancial Activities ,7
Balance Sheet.. ..8
Notes to the Financial Statements. 9

Names ofthe charity trustees
who manage the charity		 trustees
who manage the charity
Trustee name Off!c(ifany) Dates anted if not for whole
year		 Name ofperson (or
body) entitled to appoint
trustee
ifan
Revd Roger Chairman
Ndosimau
Rose Kalunga
iNyota		 Vice Chairman
Rachael
Kifinamene		 Secretary
Lemvoka
Basali Etondo Treasurer
Francisco Bwela Trustee
Esperance
Bonina		 Trustee
Type ofadviser Address
Berlins Limited— Dharrnendrasinh Chavda 1sFloor, 31AGrove Lane, Birmingham, B219ES
Accountants
Robby Ghana 1"Floor, 31AGrove Lane, Birmingham, B219ES

0escription ofthe charity's trusts
Type ofgoverning
document		 Constitution
How the charity is constituted Association-Member ofthe Board ofTrustees
Trustee selection methods The trustees are elected by the members.

2022 2021
Restricted
Unrestricted income Endowment Prior year
Recommended
categories		 by activity funds funds funds Total funds funds
E E E E E
Incoming
resources (Note		 3)
Income and endowments from:
Donations
and legacies		 60,652 5,500 66,152 41,440
Charitable
activities
Other trading
actiuties
Investments 2 51
Separate material
item ofincome
Other
Total 60,654 5, 5DD 66,154 41,491
Resources expended
(Note 4)
Expenditure
on:
Raising funds
Chantable
actiuties		 5T,195 57,195 34,455
Separate material
item ofexpense
Other
Total 57,195 57,195 34,455
investment
gainsl(losses)		 3,459 5,500 8,959 7.036
Net gains/(losses)
on investments
Net incomel(expenditure) 3,459 5,500 8,959 7,036
Extraordinary
items
Transfers between
funds
Other recognised
gainsl(losses):
for the charity's
own use
Other gains/(losses)
Net movementin
funds		 3,459 5,500 8,959 7,036
Reconciliation
offunds:
Total funds
brought
forward		 38,810 12,311 51,121 30,556
Total funds carried forward 42,269 17,811 60,080 37,592

As st 28 February 2022
2022 2021
unrestricted Restricted Endowment
funds mcome funds funds Total this year Total lastyeer
Fixed assets
Intangible assets
Tangible assets (Note 6) 24,019 24.019 20,571
Investments
Tote I fixed assets 24,019 24,019 20,571
Current assets
Stocks
Debtors (Note 10) 1,153
Investments
Cash at bank and ln hend (Note 8) 30853 7 398 38 251 31,586
Total current assets 30,853 7,398 38,251 32,739
Creditorm amounts fsaing due within one
year 2,190 2,190
Net current assets/(liabilities) 28,663 T,398 36,061 30,549
Tota Iassets less current liabilities 52,662 7,398 60,080 51,121
Creditors: amounts falling due alter one
year
(Note		 7)
Provisions for Nabgities
Total net assets or gablgtles 52,682 T,398 oo,oeo 51,121
Funds ofthe Charity
Restricted income funds (Note 9) 17,811 17,811 12,311
unrestricted funds 42 209 42,269 36,510
Total funds 42,269 if.et 1 60.080 51,121

This standard
'No" or "Nla".		 This standard
'No" or "Nla".		 list ofaccounting
policies has been applied by the charity except for those ticked
Where a different or additional
policy /ias been adopted then this is detailed
in the		 list ofaccounting
policies has been applied by the charity except for those ticked
Where a different or additional
policy /ias been adopted then this is detailed
in the		 list ofaccounting
policies has been applied by the charity except for those ticked
Where a different or additional
policy /ias been adopted then this is detailed
in the		 list ofaccounting
policies has been applied by the charity except for those ticked
Where a different or additional
policy /ias been adopted then this is detailed
in the
box below.
Recognition ofincome 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		 No N/a
~
the monetary
value can be measured
with sufficient		 reliability.
There has been no offsetting
ofassets and liabilities, or income
expenses,
unless
required
or permitted
by the FRS 102SORP		 and
or FRS		 Yes No N/a
Offsetting 102.
Grants and donations
are only included
in the SoFA when		 Yes No N/a
the general
income recognition
criteria are met (5.10to
Grants and donations 5.12FRS102SORP).
In the case of performance
related grants, income must
only be recognised
to the extent that the charity has		 Yes No N/a
provided the specified goods or services as entitlement
to
the grant only occurs when the performance
related
conditions
are met (5.16FRS102SORP).
Legacies Legacies are included
in the SOFA when receipt is
probable,
that is, when there has been grant ofprobate, the		 Yes No N/a
executors
have established
that there are sufficient assets
in the estate and any conditions
attached
to the legacy are
either within
the control ofthe charity or have been met.
Government grants The charity has received government
grants
in the
reporting
period		 Yes No N/a
GiR Aid receivable
is included
in income when there is a
valid declaration
from the donor.
Any GiR Aid amount		 Yes No N/a
Tax reclaims on recovered on a donation
is considered
to be part of that giR
donations and gifts 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.
Contractual
income
and performance
related grants		 This is only included
in the SoFA once the charity has
provided
the related goods or services or met the
performance
related conditions.		 Yes No N/a
Donated goods are measured
at fair value (the amount for		 Yes No N/a
Donated goods which the asset could be exchanged)
unless
impractical
to
do so.
The cost of any stock ofgoods donated
for distribution
to
beneficiaries
is deemed
to be the fair value ofthose gifts at		 Yes No N/a
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
ofthe 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		 Yes No N/a

2022 2021
llnrestnctsd Restricted Endowment
funds income funds funds Total funds Prior year
Analysis
Oonations and Dorntiorn and gifts 51,674 5,500 57,174 49 497
legacies: Gift Aid
General graras provided by
governmentinther charities 8 975 6,975 9,625
Memberslip subscriptionsard
spo neo rstips whch are in
sub sterne durations
Onrnled goods, Facilities ard
salvlces
Total 60649 66, 'F49
Charitable
activities:
Total
Other trading
activities:
Total
Income from Interest iimome
investments Dwiderd mcome
~enlal and leasing income
Separate
material item of
income:
Total
Other: Cnm ersinn of endo wmsm finds
iillo irnonn
Gainondisposal
ofatangible
fixed asset held for charity'sown
Total
TOTAL IN CON E 60,651 5,500 66,151

Note 4 Analysis ofex penditure
2022 2021
Analysis Unrestricted
funds		 Restricted
income
funds		 E d
n owment
f
d
unds		 Total funds Prior year
F 8
Expenditure Travel 8 Subsistence
on expenses 430 430 2,953
charitable Rent 15,140 15,140 8,471
activities Repairs & Maintenance 1,272 1,272 4,604
Insurance
Printing, postage &
Stationery 600 600 45
Training
Seminars		 &
Workshops 11,854 11,854 4,073
Telephone
Accountancy
Fee (Note
5) 1,500 1,500 1,500
Sundry Expenses 18,382 18,382 17,108
Depreciation 8,005 8,005 6,857
Bank Charges 12 12
Total expenditure
on
charitable
activities		 67,196 57,185 45,611
Note 5 Details ofcertain items of expenditure
5.1 Feesfor examination ofthe accounts
2022 2021
Independent
examiners		 fees 750 750
Assurance
services other		 than audit or independent examination
Tax advisoiy fees
Other fees (for example: financial advice, consultancy, accountancy servces) 750 750
1,500 1,500

Freehold Other land & Plant, Plant, Fixtures, Total
land 8 buildings machinery fittings and
buildings and motor equipment
vehicles
f E
At the beginning ofthe year 13,757 19,381 33,138
Additions 7,095 4,360 11,455
Revaluations
Disposals
*
Transfers
At end ofthe year 20,852 23,741 44,593
6.2 Depreciation and impairments
25% RB 25% RB
At beginning ofthe year 7,723 4,845 12,568
Disposals
Depreciation 3,282 4,723 8,005
Impairment
Transfers*
At end ofthe year 11,005 9,568 20,573
6.3 Net book value
Net book value at the beginning 6,034 14,536 20,570
ofthe year
Net book value at the end ofthe 14,172 24,019
year
7.1 Analysis
ofcred		 ito rs
Amounts falling due w ithin Amounts falling due after
one year mare than one year
2022 2021 2022 2021
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments
received		 on account for contracts or
performance-related grants
Accruals and deferred Income 2,190 2,190
Taxation and social security
Other creditors
Total 2,190 2,190
Note 6
Cash at		 bank and in hand
2022 2021
R
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand 3$,251 31,566
Other
Total 36,251 31,586
r End ed 28 Fe brua ry 2022 C harity
No 11		 2695
Note 10 Oebtors and prepayments
10.1 Analysis of debtors 2022
f		 2021
f
Trade debtors
Prepayments and accrued income
Other debtors 1,153
Total 1,153