|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.||
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|||||||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|
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|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|
##
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||||||||||||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|