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2022-03-31-accounts

ZIMKIDS (A Company Limited by Guarantee) Financial Statements Year Ended 31 March 2022 •ABI?Z5G8* 1911212022 COMPANIES H¢JJSE Als

44

Chanty regi5trauors nurn￿. 1127069 Company registration nurrthr. 06510122

ZIPIIKIDS Financial Statements Year Ended 31 March 2022 Contents Page Charily Reference and Administr*tNe Detaits Trustees, Annual Report {Inektding Diredots. Report) Independent Examinerfs RekK•rt Statement of Financial Activitses <ln¢luding Income and Eypenditure A￿unt) Balance Sheet 10 Notes to the Finan￿81 Statements 11-18

ZIMKIDS Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2022 Charity règistrntion number 1127069 Company registration nmber (￿510122 Truslees Mrs Tanya Ralzer Mr Peter Leech Mrs Kelly Griffin mi￿ Nadia Johnstone {appointed 18 October 2021) Miss Mi¢tielle Gillan (appointed 29 November 2021) Contact Person and Secretary to the 8oard Mr Peter Leech Registered •>ffice & Principal office Morden Baptist Church cr￿ Lane Morden Surrey SM4 SBL Independent Examiner Mr Andrew Paul ACA 1 S Patsons Clo Church Crookham Fleet 4amoshi GU52 6HL

ZIMKIDS Tntstees, Annual Report (Including Directors Report) Year Ended 31 March 2022 The TnL4tees present t￿1r rewrt and the audited fina￿la1 statenEnts of the charity for the year ended 31 March 2022. The tr￿lee5 have a￿pted trt provisiors of th2 Statement of Recommended PractTce ISORPI -Accourting aTrJ Re￿rtIng by Charities" in preparing anThJal rekX)rt and finar(ial statements of the charity. financial Statett￿nts have been prepared in KcordarKe with the accountlng Wjllcies set out in tes to the accounts and comply vrith charrty's governing thcument, the CharTties Act 2011 and Accounting and Rew)rtTng by Charitie5: StatenEnt of Rec0Mn￿nded Practke applicable to charities preparing their accounts in aCCordar￿e wlth the Fina￿ ial Rep)rting Standard applicable fn the UK and Republic of Ireland publithd in Ortoèer 2019. srRUCTURE. GOVERNANCE AND I•ANAGEhENT UK Board of Zimkids. are tru5tee5 for the wrposes of charity law and threctors for t purposes of company law. al￿ wlY> served thring the year, were: Mrs Kelly Grlffin Mr Peter Leech . Secretary Mrs Tarya Ratzer - Treasurer Miss Nadia John5tOT Miss Mittelle Gillan Slmbara5he Trust, Zlmbabwe To provide local SWI￿rt for the team In Zfr•)abN ha￿ establls1￿d 'Simbarashe Tr￿t. with .the following trurtees: Pastor John Chinwwa - Chair John Pybus- Trust Acccwtant Lloyd Mautsa Laura ￿aUtsa Zi￿7d$ team {Zimbabwe) Blessing Rusike - Field Director Kudzanayi Makoni . Self.sufficierKy projects manager Ropafadzo Fombe - Life-skills manager Leeroy Jawala - Social Y￿r￿ officer Pamela lkntamtmj - Ed￿ation lead rwtor Etina Washaya - Rerrtdial class teacher and n￿ntor trair Violet Zhuwawu- Farming training Clara Paradzal - Tovfflshlp mentor Elizabeth Mubazangi - Township Tr￿n[Or Evelyn m￿arganIse . Student Zirtids UK Fundratsing Coordinator Lauren Powell Contin￿ in part-t7￿￿ salaried p)St based in Lon(k>n. Zimkid5 UK Support- Nicola Tr4owie thais with daY.t￿daY fin￿￿e mattets.

ZIMKIDS Trustees. Annual Report (Including Directors Report) Year Ended 31 March 2022 ACHIEVEAIEKf5 AND PERFORMANCE In the year to 31 htsrch 2022 Zimkid5 ha5: 120 familTes currently Lxbing SUW￿rted. 3 major sltes are teir¥ visited arKI supported: Athtolro, Ephprth and Hopiey. Thi5 finarKial year has tnly been a gaffe of tvrti halves. We tryan in April 2021 feeling rather defeated. Tr continued lockthwn restrKt•)rG hin(kred ￿ from n￿eting our families and the vaccination programme was difficult for our families to access and therefore we were forbidden to rvEet for mary mntFLS. khwis being closed ffeant our children were falling behind. despite our est efforts to deliver some fomi of rermte iearnirv4. Some scknls reoper*d in September 2021 but followlng a hit in ¢th)nat￿ns, w￿ weren't able to pay school fees for ail. During the l(Kkdown Feriod we COThJ￿ a critical thinkTng and deci5ion.making skills work5￿P for the maTrage￿nt and symsion team. The aim of ￿ v+DrkS￿P was to help the team be able to find solutiOfE to the challenges and Prot￿erns that are fxed in m7ntstry work especially In thls current Covid season. As a result of this worksFA)p. ￿ team rnanagrd to come up with a plan of aCt￿n which they have sirte Lten able to Implemert. We are proud to say that. in spite of these challengEs the team have v&)rked very hard and were aNe to add 80 new families to t1￿ prograrnme at ￿g1Th￿T￿ of 2022. As a result, we have seen fruit and growth in each department as you will read below. God has indeed been faithful to ￿ fn spite of the diffKdties have f￿ed and we gfve Him all the glory for taking LS thi5 far. PROGRESS WITh OUR OBJECTIVES We have three objects which have teen defI[￿d for the PurF￿se of the UK Company and Charity. Each object is linked with ￿ United Nat￿n.5 &stainabie Deve1ow￿nt Goals, a5 Pictured below. RELIEVING POVERTY POVER On ￿ wlw)ie we keep food hand￿Uts to as short a period as possible to prevent a culture of dependency. HovRver, since the e[r￿rgence of Covid-19 in Zimbabwe. we had to step in and assist with food packs and hygiene packs for all. trKk(bwrts ￿pant our families were unable to run their busirtsses fully and t￿refOTe food were a T￿eSSity and so well received. Desplte It ￿ng s￿h a dlffkuit start to year, ty the start of 2022 we were able to Kyowde lots of op￿)rt￿ltieS for tr￿lId1n4 frlend5hips and havlng Ilght.relfjef. The children enjoyed a v￿rMIerfuL Chiistmas party, WI￿re many of t￿M were reunited for the first time after the latest I￿k(￿7Wn. it was truly special. HIGHLIGHT: Thanks to some Y￿nI￿rfUl i(Kal thrnrs. ¥￿ b%Ere atAe to give frygEne packs to every famlly we support. Trse irKludtd itents far out of their re￿h ordinarily s￿h as wash cloths, tc￿thPaSte, deodorant. sanitary wear and even [ErfuTh￿l We gave Some out during a youth camp and the teen5 were aosolutely delighted to receT4e a bTt of luxury.

ZIMKIDS Trustees, Annual Report (Including Directors Report) Year Ended 31 Mar¢h 2022 PROMOTING SELF-SUFFICIENCY ZERO HUMGER We've been really bw5y ￿ this departThEnt thls year. It's been absol￿elY vital in helping our families to surv7ve this season. We carrled out Hygiene workshop5 in toth communities to raise awareness on InfectiOU5 diseases. Our communTiie5 are prore to diseases such as cholera. typtrK)id and malar5a. It is to the txx)r drainage Wem, ￿ of open water sources for th)mestK pur[￿￿ and I￿k of refuse collection. We er￿uraged our famllies to maintaln hygie￿ ￿￿t￿e5 of managing waste. covering pits and cuttiro tall grass around their ￿MeStead5. We atso taught t￿rn imtM)rtarKe of Fersonal hygiene distributed soap, tLKJthbrushes and tixithpaste to each family. aim 15 for our families to live in healthier communities. Famllles were taught FKJW to have a ￿althY eatlng Ilfestyie. They recefved knwledge on the Im￿rtanCe of maintaining a balarted diet. Our team ra?sed awareness of ￿￿dicIna1 herbs as re￿￿dieS for cOm￿n diseases s￿h as colds. flu and trEadac￿5. This year we started a (kFrv)r6trat70n garden at base. We desire to teach farming Met￿d5 that are ￿able In Fwr communities with limlted space water. We LElieve these method5 can klp tandless ￿uSe￿i(ts to ensure tt￿1r food nutrition security. We deslre to Use sxnple, cheap and affordable materiats that wfill te practKabLe to our families. We al¥J Installed a new water system for ￿rtICultUre gardening. Plantfng of herbs. lettuce5, spKes, carrots, ctr￿rry tofflat￿ and straw￿￿T￿eS for sale to local markets were very successful and proflts were sown b￿k into our xln)I fees projert. HIGHLIGHT.. The famllles from Hopley who famiing maize at the base managed to harvest nwe maize than ever thls year. They harvested 13 sacl¢s of sok￿ str￿ed maize. Trir haThest this farming season almost doubled their Previo￿ harvest in 2020. Thi5 was as a result of their commftnwrt and hard work In implen￿ntIng 'Farming Way. principle5. ENHANCING UFE & EDUCATION GOODIFEAiIH AHDWEiL.BEI This year we had a medKal e￿￿rKY with 13 year old "M", in thko. M had a persistent cough went to I￿rtok0 to get her sorrp R￿dICal attent￿n. While we were waitirE to take her for rwlical tests her condition deteFfjorated as she started coughing blood. Thankfully we were able to get tEr to a specialist Ithxtor wttre after variou5 tests she was diagnosed wlth tuberculosis. She was put on TB treatn￿nt soon after reco￿re￿. We thank God for we had ThEanlng ¥￿ were able to act qufchly. QUI￿y We resumed our community classr￿M ses5iors again as soon as restrictions allowed in Septemter 2021. Attenda￿e in the cLas5es was high as a lot of children were not going to scr￿1 5irKe the g)vemment te¥hers were on strike. This year had 5 stu(knts Wt￿ graduated from our basic literacy ctasse5. The students have gra$[￿d basic vlriting reading and arTthmetic skills which are vital In t￿)r progressbn at all leveb. Tlw have a strong foUndat￿n which will enable them to grasp mre complex concepts in their ed￿at￿)nal Iffe. We also lknioped a syllabu5 that will erKompa55 everythlng that 15 covered in our literacy cla5se5. Havfng a set Syllab￿ wiu make our program mre organised as it wlll be easSer to track the progre55 the students are making. Our further education students have thf partictharly well this year. agalrtst tP o¢Ms. Patonia w Is at Bindura ￿￿e￿ity oil hls mod￿e$ with an average of 2.2. Partner at Harare

ZIMKIDS Tr￿tee$. Amual Report Ilncluding Directors Report) Year Ended 31 Ma￿h 2022 Inst5tute of teChr¥)1￿ is excelling as he otrtained dtstlrttKJrs in ThDst of hts nK)duies. Nyasha vtho ts at M?dlands State University al￿ passed all his nN)dules with a B average. HIGHUGHTS.. Debrah managed to graduate her Finartial E￿neerfrry @ree with Special I￿nD￿r5 and VRS anxtng the best students in her class at Tr Harare Institute of Techmlogl. itcomes the first female studert under the schjol fee5 program to graduate with a th thnN)nrtrate tM)w Zlmkid5' w•)rk iEneffts vthrable children and fam51Tes in Zimbabwe to ￿ve them a Iwe for future. This 15 rnade p)55ible by the Cor￿lstent stream of supwrt and thnatio￿ made by individuats and organisations b)th in Zimbabwe and V•DrlthYtde. Dlrectors have consi<knd thts rewrt and Co￿lU¢￿. O That the alws of tr* organisation cortirAp to te charitable; / That the airrs arml the w)rk (k)ne give identifial)ie bwEfits to charitaile sector and both indirertly and directly to indivtduaLs in ￿. 4 That the benefits are for the public, are ￿t unreasonably re5trkted Tn any way arKI certainly r￿t ty ability to pay" aThl / That there is no detriment or ham arISY￿ frorn thelr afms or attwit￿s. FINANCIAL REVIEW Since the ￿rfod ended 31 IAarch 2020, ZimkTts ￿COUnts stb)W jUSt tFE fundraising activfties taking plate in tTr￿ UK the a￿CIated grant to Simbara5he Tr￿ in Zimbabwe. actmtles directly related to ￿lpIr￿4 achieve the Objects set for Zlmkfds. In the perlod efthj 31 hlarch 2022, ZwnhSds rafsed a totsl of £￿,041 through donatlons in the UK. PLANS FOR TrIE FlmlRE We are delighted that by end of t1￿ FInar￿la1 Year 2021-22 VR vme finally in a F#)Sition to g ahead with our exparsion plans. enrolling 80 new familTe5. Our future plons for Morch 2022 to Alorch 2023 are as follows". Self-Sufftdency-To Irnpro￿ vulnerable families. lives by f￿llItating self-sufficierq principles that will enable them to generate Ir￿on￿ and te able to feed thelr famllTes. Objectlves: 11 To train 75 vw1r￿ra￿e famllie5 in crJ)king a￿1 bakirg Skil￿.

ZIMKIDS Trustees. Annual Report (Including Directors Report) Year Ended 31 March 2022 21 To run 'small b￿sineSS trainlng. cour5e5 for 75 families and help them start their small bu5irE5ses to generate for thefffjewe". 31 To build a 'tralnfng centre. at our Harare base. Enhantins tsfe-To disciple aThJ ed￿ate families in the Word of G)d, lrfe skills and attitude so that thty ca) lfve wrw)ieg)￿￿. God lives. Objectfves- 11 Identlfy ar￿ recruit ladies to lead cory¥rrtmity bilAe studies. 21 cOnd￿t 38 bible studR5 With identified families. 31 Run discipleship ¥wrI¢S￿p5 and camps for children and teers. Education - To improve ￿ literacy rate aThJ faci17tate learning 0pm￿ttle5 in di&ithantaged communities. Objertives." I I Impact 80 chtldren t￿￿OUth our edwatton progr￿. 21 Impact 30 out of the 80 chlldren through our school fees program. 31 IntrOd￿e Computer Learning in w cowfftJnitTes, to W0n￿te computer literacy rate in . vulnerable comrnunitk5. 41 Bring two rnre classes irkn operation in our cenvnunities. RESERVES POLICY As a charity. which relies solely on thyklt￿nS to help indivi(knls idertified by Zhnklds. t￿re is Th) operation need. 0￿ than to cover 0[trat￿n•1 costs. and for the from investments to meet needs of a predlcted amual 15 there a requlred mlnSmum YKome that ha5 to be achleved. RISK Ni4NAGEI Tr￿teeS have considered maitir rtsks to Zimkrd5 rnay be expsed and are satisfied that SyStenk% are in place to mitigate exFosure to t￿se risks. THANKS The trLth would like to thank all of ￿ sup￿rt￿5 for ￿1r On￿Ing regular dDnatiorts and support. CHURCHES HlghLands Presbyterian Church. Harare. Zimbatrh 4)rden Baptist Church. Surrey. England Evangelical Baptist Church of Geneva. SwitzeriarxS West Street Evangelkal Chwch, Carshalton, &Jrrey, Engla￿1 INDIVIDUALS We are very grateful to ail ow Ir￿1vi￿1 (brK)rs hkne gNen their tfme talents to support our VI￿r￿ There are tco trony to ltst here. We are also very thankful for the commttted prayer 5UPPQrt of so many.

ZIMKIDS Trustees, Annual Report (Including Directors Report) Year Ended 31 March 2022 Name." Position." Doted.. Alrs Tonyv Rotzer rreosurer to*￿ Ikcember 2022 Nome." Position." Doted.. Atr Peter Leecr, Secrerory. /M

ZIMKIDS Statement of Financial Activities Ilncluding Income and Expenditure Account) Year Ended 31 March 2022 I re[￿ to the chanty trusiees on my examinatth of the accounts of the charity for the year ended 31 'March 2022 which are set out on p4es 9 to 18. ResponslbHllles and b35i$ of feport As the charity trustees of the company (and also its directoTr for the pu￿ of company law) you are responsible for the prepaTaion of the accounts in accordance wrth the requirements of the Companies Act 2006 ('the 2006 ACVI Having satisfied myself Ihat the accounts of the company are not required lo be audited under Part 16 of the 2006 Act arkd are eligible for independent examinatron. I repyt in respect of my examination of your company's accounts as camed out under section 145 of the chariti.es Act 2011 {'the 2011 Act.). In carrying out my examinalion I have followed the Directbons given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent examinerf$ statem I have completed my examination. I confim that no matters have o)rne lo my attention in connection with the examination gNing me cause to bel¢eve that in any matertal respect. accountr'ng fecords vRre not kept in ￿Spect ofthe ¢Thnpany as requ￿ed by Sect￿ 386 of the 2006 Act,. or the accounts do not accord with those reeords" or the accounts do not compty wilh the accounting requirements of section 396 of the 2006 Act other than any requirement that Ihe accounts gNe a Irue and fair whth 1$ not a matter considered as part of an independent exarninats"on,' or the accounts have not been prep*ed in accordance with the methots and prinuples of the Statement of Recommended Practice for accounting and reporting by chariti'es appluble lo charities preparing their ae¢ounts in accordance wtth the Financial Reporb"ng Stsndard ap￿ICable in the UK and RepubliG of Ireland (FRS 102). I have no ¢oncems and have aixoss no ¢)ther matters in connectj.on with the examinats.on to which attent￿n should be drawn in thi8 report in ¢yder to enab￿ a proper understanding of the accounts to be reached. Signed.. Andrew Paul ACA 15 Pawns Close Church Crookham Fleet Hampshire GU52 6HL Io December 2022

ZIMKIDS Statement of Financial Activities (Including Income and Expenditure Accountl Year Ended 31 IAarch 2022 2022 2021 Tiital Total Incorn8 and end¢)wments from: Oonations and legacies Invesiments 8.928 71.008 105 79.936 105 77,379 245 Total income and endovanents 8.928 71.113 80.041 77.624 Expenditure on: Ra￿4n0 funds Chantable actiwties 719 67.368 719 77.150 1.023 82,920 9.782 Totsl expendilufe 9.782 68,087 77.869 83.943 Net in¢ome I (expenditure) (854) 3.026 2.172 {6.319) Transfers betwfftn funds (2.305) 2.305 Net movement in funds (3.159) 5.331 2.172 (6,319) Reconciliation of funds: Total funds brouoht forward 1t 29.293 34.237 40.556 Totsl funds caNied fonvard 11 1.785 34.624 36.409 34.237 All In￿Me and expenditure deri4e from continuwKJ aeli￿t￿s. I he statemenl of financial activities indudes all gain5 and losses recognised during the year

ZIMKIDS Balance Sheet Year Ended 31 March 2022 2022 2021 Currert assets Debtors Cash at bank and in hand 10 970 35,439 1.106 33.131 36,409 34,237 Creditors: aMO￿ts lalling due wilhin ¢)ne year Net current assets 36.409 34.237 Net assets 36.409 34.237 Charity Funds Unreslricted fvnds Restri¢Xed fvnds 34.624 1.785 29,293 Total chaiity fvnds 36.409 34.237 For Ihe year ending 31 March 2022 the cornpany was entilkd to exemrAion from audii under section 477 of the Compantes Act 20(K relating to small compans. Directors. resw)nsiknlilies'. The members have not required the company to obtain an aLk1il of its aw)unts for the year in question in accofflance with Sert￿n 476: The directors acknowledge their resrK)nsibilrties for compPyiTrJ with the reqU1￿mentS of the Act with respe(1 to accounting fecorts and Ihe p￿paratIOn of ar￿ounts. These financial stalements have been wepared in aC￿r￿ance wfth Ihe provisions a￿lcable to companies subiect to the smau companies. regime The financial stgtenknts were approNd and authortsed for issue by the Boord on 20 December 2022. Stgned on behaw of the board oftrustees Mts Tanya Ralzer. Truslee l oti-ttcernber 2022 The notes on p4es 11 to 18 fom part ofthese financ4al sLitements. Mr Peter Leeth. Truslee Date: Date". l O *L December 2022 Company registration number. 06510122 10

ZIMKIDS Notss to the Finan¢ial Staternents Year Ended 31 March 2022 S￿Mary of signbficant accounting polics (a> General infonnalion and basis of preparation ZIMKIDS is a chanty and company limited by guarantee in Enoland. In the event of the charrty being wound up. the li8bility In respect of the guarantee ts limited to £1 per member of the charity. The address of the registered office i8 gNen in the chafity infom)alion on page 3 of these financial statements. The nature of the charrty's Operat￿n5 and principal activitres are noted in the trustees report in detail and include Sup￿rting the seff-sufficiency. education and rel(ef of poverty in communrties tn Zimbabwe. The ch8nty constilules a wblic benefft entity as defined by FRS 102. The financial slatemenls have been prepared in accordance wilh A¢¢ountiThJ and Reporting by Charilies.. Statement of Recommended Pradice 8Oicatsle to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland issued in Ociober 2019. the Finanaal Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). Ihe Charilies act 2011. the Companies Act 2006 artd UK Generally Accepted Accounting Practice. The financial statements are prepared on a going cortem basis under the ljtslorical cost convention. The financial slaiements are presented in sterfing which is the fun¢Xional (JJSTency of the charity and founded to the nearest £. The swJnificant accounting polioes awsied in the preparation of these financial statements a￿ set out below. These pOI￿je$ have been ¢on5tstently ap￿(ed to aH years p￿Sented unkss Othewise staled. IbTr Funds Unrestricted fvnds a￿ availabte for use at the discTrtpJn of the trustees in furtherance of the general ot4'ectNes ofthe charrty and wh￿h have ftot been designaied for other p￿￿Ose$. Rencted funds are funds whKh are to be used in accordanc£ wrth specific restricions inposed by donors orwhich have been raised by the chaiily for partKular purFM)5es. (c) Income recognition All incoming resoufces are induded Mi the Stalement of Financial Adm1￿5 (SOFA) when the chariiy is legally entitled to the income aller any ￿rfOr(￿anCe condrtions have been mel. the amount can be measured reliatrAy and it is ￿0babIe that the income wil be receNed. For donations to be re￿¥jn1sed the charty will ha¥E been notrfied of the afflounls and the seluemenl date in writing. If there are condthns attache(I to the donation and this requires a level of performance before entitlement can be oblained then incoffE is deferred until Ih05e condrtions are fully met or the fulfilment of those condrtions is within the control of the charrty and rt is probable that they will be fuffilkd. No amount ￿ induded in the finanual statements for wxunteer tiffo in line with the SORP (FRS 102). Further detail is given in the Trustees. Annual Rewt Inveslnnt incorne i% eamed through h(*lirvJ of cash wi bank accounts. This is incl¥Jded upon receipl into the relevant account. 11

ZIMKIDS Notes to the Financial Statements Year Ended 31 March 2022 Idl Expendithre recognilion All expendrture is accounted for on an accruats basis and has been dassified uThJer headings that aggregate all costs related to the category. Expen￿rtU￿ is ￿e{￿jniSed where there is a legal or constructive oblKJation to make payments to third part￿. il is rADbabJe.that the settlement will be required and the amount oflhe owab'on can be measured relialxy. Irrecoverdble VAT is charged as an expense against the actp*ity forwhi¢h expenditure arose. Grants payabte to third parties are wiihin the charitable obieclives. uncondbtional granls are offered, this is accrued as soon as the recipient is noiifted of the grant. as thi5 gives rise to a asonable expectation that the re¢ipient will receive the grants. V4here gra￿$ a￿ condrtional relating lo perfom)ance then the grant is onky accnjed when any un￿lfilled conditions a￿ outside of the control of the charity. le) Support costs allocation Fund-raising costs a￿ those incurred in 5eekir¥J voluntary contributions and do not indude the ¢05ts of disseminating infonnat￿n in supp)rt of the charitable a(liviiies. The analysis of these costs is inC￿ded in note fj. V) DelAots and creditors Keceivalme I payable within one year Debt0￿ and creditors Wbttt no slated Inle￿51 rate and receivable or payable wtthin one year are recorded at transaction pfice. Any losses ansing from impalm￿N a￿ ￿cOgnised in eXpen¢rtu￿. {gl Empk)yee beneffts When employees have rendered service to the charity. 5hort-lerni employee benefits lo which the ernployees a￿ entrtled are recognised at the undiscounted amount expecled lo be paid in exchange forthat seThice. The charity operates a defined contritvjtion plan for the tenefft of its employees. Contributions are expensed as they. become payable. Ihl Tax The charity is an exemm charity wilhin the meaning of schedule 3.of the Chaiities Act 2011 and is considered to pass the tests srt out in Paragraph 1 Schedule 6 Finance Acl 2010 and therefore it ets the definitson of a charitatde company for UK Co￿>ratIon tax puryx)ses. (i) Going concem The financial statements have l)een prepared on a going concem basis as the Injslees ￿lIeVe that no material uncertaintie5 exist. The tntslees have consKlered the level of fvnds held and Ihe expecled level of income and expendrture for 12 months from aulhorising these financial statements. The budgeted income and expendrture is sufficient wih the kvel of reserves ts tlk charty to be 8t4e to onlinue as a going cLsncem. ts") Financial instwumenls The charty onty ha5 financial assets and liabilrties of a kind that qualfy as basic financTral instruments. 8asic financial instruments are initially recognised at transadion value and subsequently measured at their settlement value. 12

ZIMKIDS Notes to the Financial Statements Year Ended 31 March 2022 (k) Judgements aml key swrces of estimation MKertainty The trustees a￿ reqU￿¢d lo make judgements (apart from those invoMng eslimales) In the process of applying ltte above accounting policies that have had the most S￿n￿caTrt effe(a on amounts recognised in the financial staiefftnts: Key assumptions concem the fvlure and other key sources of estimation uncertainly at the reporting date that have a sign&fJcant risk of causing a malerial adjustmenl to Ihe carrying amounts of 055ets and liabllrt￿S within the next financial year. The trustees do not ¢onsJer there to t¢ any such jiJgemerts and assuffotiorts. Income from donations and legacies 2022 2021 Gifts- Unrestri¢aed Gifts- Unrestricled- Liveliho￿1 Sponsorship GNls- Unrestride(l- Prmary Edu&8tN)n Sp)nsorship Gtfts- Unrestricled- Secondary Education Sponsorship Grfts- Restiicted - School bag appeal Gifts- Restricted- Crowdfvnder (Covid 19) Grfts- Restricled- HJYJiene pack5 Gifts- Resth"cted- Nvasha's camera Gths- Restricted- Entnjst Gift5- Resinded- PvJnateTh' Grant 67,384 658 591 2.375 54.552 578 16.100 338 265 5,546 6.428 2.SOO Income from investments 2022 2021 Inte￿51 105 245 l interest reeerrfed in 2tr22 and 2021 was unrestrKted. Raising funds 2022 2021 Fur#Jrntsing e￿ents 719 1.023 Al ftsndrar&irrfJ costs in 2022 and 2021 ￿￿ted to fundraiyng ¢vents and was unr¢*ndeo. 13

ZIMKIDS Notes to the FIna￿la1 Statements Year Ended 31 March 2022 Analy$is of expenditurn on chathable aclivilies Charitable ath"vfties 2022 Total 2022 2022 Supp)rting aMba￿ve projects 15.744 17.402 Grants to The SimbaTa5he Trust 46.387 46.387 Crowdfvnder (Cov?J 19) 1.120 1.120 Entrust 6.428 6,428 "velihoott Sponsorship Primary Educaknn SponsoTrhip Secondary EducatKJn Sp)nsorship 2,5( 2.506 Ptyjnatemi Grant 2.234 1,658 59.748 1S.744 77.150 Chaiitabte athities 2021 Total 2021 2021 2021 2021 Supportirvj Zimbatywe projects Grants to The Simbarashe Trust School bag projeL* grani 1.108 15.172 16,280 47.766 47.766 Crowdfuftder 12,763 12.763 Hygiene packs 300 Nyasha's Camera 265 265 Entrust 5.546 1.108 15.172 82,920 charitab￿ expenditure in 2022 (2021) was from b(Xh unre5tri(Xed funds £67.368 (£64,046) and restricted funds £9,782 (£18,874). 14

ZIMKIDS Notes to the Financial Statements Year Ended 31 March 2022 Allocation of support costs Support cost 2022 Total 2022 2022 2022 2022 staffing costs 15.744 15.744 Totsl 15,744 15.744 Support cost 2021 Total 2021 2021 2021 2021 staffing cosls 15,172 15.172 Totsl 15.172 Independent examiners Temu￿ration . The independeni examiners rernuneration axmunts to an independent examrnaiion fee of £0 (2021- £0) Trustees. and key fflanag￿nt personnel remuneration and expenses The tmstees neither received ftor waived any remunef8tion dumg the year {2021: £Nit). The truslees dKI not have any expenses reNthrse(I during the year (2021- £Nif). Staff costs and employee benefits The a*rage monthty number of empknyees durirvJ the year was as follows". 2022 Number 2021 Nurnbtsr

ZIMKIDS Notes to the Fina￿la1 SLments Year Ended 31 Mar¢h 2022 The total staff costs and employee benefits were as fokn: 2022 2021 Wages and salaries Defined contritmjtion pension cosls 14.852 892 14.325 15.744 15,172 No employees reeei4d total empbyee benefts (exduding enwoyer pension costs) of more than £60.000. 10 Debtors 2022 2021 Prepayments and ac(¥ued iftcome 970 1,1( 970 1.106 11 Fund reconciliation Unrestricted funds Balance at 2021 Gains 1 (losses) Balance at 2022 Income Expenditure Transfers Unreslrrcled 29.293 71.113 (68.087) 2.305 34,624 Balance at 2020 Gains l Balance at Oosses) 2021 IrKorne Expenditure Transfers Unrestricted 39.565 54.797 (65,069) 29.293 18

ZIMKIDS Notes to the Financial Statements Year Enthd 31 March 2022 Restricted funds Balance at 2021 Gains I (losses) Balance at 2022 lncX>ff￿ Ex￿￿thre Transfers School Bag Appeal 1.519 1.519 Crowdfvnder (CO￿ 19) 3.337 (1,120) 12,21n Hygiene packs {88) Entrust 6.428 (6.428) Pignatellt Grant 234) Balance at 2020 Gains 1 (losse5) 8alance at 2021 Income Expendilu Transfer5 School Bag Appeal 941 578 1519 Cr(y4dfunder 16.100 12.763 3,337 r4ygiene Packs 300 88 Nyasha's camera Entrust Fund de$tription$ Unrestrided funds The unrestricted fvnds arE given uncondAionally and used for the ongoing a¢tiwties of the ¢harily. In the year, money from unrestncted funds was used for swnsorship of livelihood and ￿lMary and secondary edu¢ion schemes. While the incorne has been Klentified Separate￿ for these rtems in noie 2. these furKJs We￿ not subJ"eL to any resbiitm in use. Restricted funds School Bag Appe Christmas 2019 Appeal for School bags raised £3.280 ift Deceffthr 2019 & January 2020. which was sent to Zimbafpwe on 21-Jarp2020. Laler donats.ons have been retained until needed. cMw￿under An appeal "Hope8eyondco7￿jl9. that in4?ted donations lo fund dFffeTent needs such a5 PPE and medICat￿rI. 17

ZIMKIDS Notss to the Financial Statements Year Ended 31 Mar¢h 2022 Hygiene pad(s In the luht of Covi&19. the team ran workshops on hy￿ene. and funds were used to provhtie soap, sanrttser. bleach etc. Nyasha s Cary￿ra Nyasha ￿ a young man we supwrted for underyraduate stwjy in Media. He rteeded a good quality deo Caff￿ra whith we were aile lo fvndrai5e for aThl provKIe. Entrust Erilrust Foundaiion is a ¢haiitabk O￿aniSat￿m based in Australia who serrt a grarrt for seff-5uifKiency projects. Pioatelli grant Thts was a specific grdnt to fund focrfl packs forlhe project. As can te seen 8boTrR. during the yearlhere were transfers from reslncled funds to unreslricted funds in relat￿rt to the Crowdfunder and hy9￿fte packs funds. The Irusiees feEI thal as the immediate need for PPE etc had waned bul there were other funding needs 8rising from dealing with the impact ofthe pandemic. these fvnds coukl be put to better use fundirKJ the overau orMJoing a¢tivitses of the chaiity as the projeL# and communities emerged K)ckdowns. HeTrcE the transfer of fvnds to be used for general unrestiicted purFrf)ses. Key stakehoklers We￿ consumed m thLS decision. Defined contrthution pension P￿n5 The tharity i)perates a defined contritthn pension plan frjr Is employees. The amount Tecognised as an eynse in the period was £892 (2021- £84n. 13 Relaled partytransactions Ttte￿ a￿ rekited party tran$att￿n$ duriNJ the period P021: £ nrf). 18