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2021-06-30-accounts

Company Registration Number - 06608585

The Charity Registration Number is :- 1128218

East Africa Welfare and Development Association

Report and Accounts

30 June 2021

East Africa Welfare and Development Association

Report and accounts for the year ended 30 June 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 6
Independent Accountant's Report 8
Funds Statements:-
Statement of Financial Activities 10
Statement of Financial Activities - Prior Year statement 11
Movements in funds 13
Income and Expenditure account 14
Balance sheet 15
Notes to the accounts 16

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

The Trustees present their Report and Accounts for the year ended 30 June 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- East Africa Welfare and Development Association

The charity is also known by its operating name, East Africa Welfare and Development Association

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1128218

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

72 Ansell House Mile End Road, Mile End London, E1 4UX

Telephone: (0)2077917491 Email Address: ewadalondon@hotmail.co.uk Web address: http://www.ewada.org.uk

1

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

The Trustees in office on the date the report was approved were:-

Mr Adam Hassan SAED, Ms Zahra Mohamed ALI, and Mr Faisal ADAM.

The following persons served as Trustees during the year ended 30 June 2021 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The principal activity of the charity is:

1)To provide or assist in the provision of facilities for their advancement of education and in the interests of social welfare for recreation or other leisure time activities of (principally) young people who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

2)To relieve poverty, sickness and distress and to advance education for the benefit of people in Somaliland

(No activities taken in Somalia during the year) and the somali community in the UK.

The main activities undertaken in relation to those purposes during the year.

East Africa Welfare and Development Association (EWADA) has delivered various activities for the people of East Africa. EWADA has carrying out variety of different mini and major projects including an ongoing project of a school, sponsoring orphans, Qurbani meat distribution, emergency food.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

6-School project

2

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

The main achievements and performance of the charity during the year.

Following are the projects conducted during the year:-

Teaching at orphans' School:

As usual, Hufaz (students) were supported towards their studies during the year.

Qurbanl Project:

This year EWADA also runs Qurbani project (through the help of its charity partners) to distribute fresh meat to the poorest people who hardly get any chance to eat meat. Some of them so poor that they wait whole year for this event and finally they get meat donated. Like other years, this year EWADA also distributed meat to poor families living in different parts of Somaliland again.

Water Project:

Almost every year Somaliland suffers from severe drought and many people dies due to lack of water. Right from the beginning, EWADA strongly focuses on supplying drinking water to the neediest people in Somaliland. To make sure people have access to clean drinking water, EWADA has been digging water boreholes. Water borehole is a very deep dig water pump. The charity also maintains the boreholes already dig in the past and utilises them to ensure the access to drinking water for poor people.

EWADA has its own fleet of water supplying trucks. With these Water trucks everyday EWADA distributes free water to the people live in remote areas. Schools, hospitals and Masjids are also beneficiaries of this distribution. In some areas where water level is not too deep EWADA digs water well and tube well.

Food Project:

EWADA runs food project (for orphans studying in school & general public) throughout the year and particularly in the holy month of Ramadan. The beneficiaries of this projects are general public and orphaned students studying at boarding schools.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Due to harsh weather and poor economic conditions caused by continuous drought (as in these conditions most of people's livestock died), people could not do farming and earn their livelihood. This environment causing Internal Displaced People (IDPs). These harsh conditions made a lot of people to be malnourished and dead. During the year we (EWADA) provided such families food and water.

At large, a lot of people have been supported as usual by us during the year. This support varies from providing them food, meat, water and clothing all around year around and in particular in the holy month of Ramadan and Haj (Qurbani time).

Our ongoing project, for orphans to educate them for secular as well as religious education, is still ongoing and helping the young generation in Somaliland.

3

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

The degree to which the achievements and performance during the year have benefited wider society.

1- Continuous food & water support,

2- Sustained chartiable projects, and

3- Providing means to make affectees/people being self-sufficient.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

(1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

Bankers Al Rayan Bank Accountants Birchtree Sullivan Chareterd Certified Accountants

Financial review

The charity's financial position at the end of the year ended 30 June 2021

The financial position of the charity at 30 June 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Net income/(expenditure)
Unrestricted Revenue Funds available for the
general purposes of the charity		 2021
£
41,658
17,613
37,618
55,231		 2020
£
(10,478)
13,159
414
13,573

4

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

Financial review of the position at the reporting date, 30 June 2021 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Policies on reserves.

East Africa Welfare and Development Association (EWADA) has a policy to maintain an appropriate level of capital reserves designed to secure the long term sustainability of the organisation and enable it to meet its financial obligations as and when they fall due without prejudicing the ability of EWADA to raise funding and commit expenditure to its objectives.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Employment of disabled persons

N/A

Third party indemnity provisions

N/A

Details of The Independent Examiner

Imran Asif FCCA

Member of Chartered Certified Accountants

Office 6

58 Marsh Wall Canary Wharf London E14 9TP

5

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

to presume that the charity will continue in business;

departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

6

East Africa Welfare and Development Association

Company Registration Number - 06608585

Trustees' Annual Report for the year ended 30 June 2021

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 10 to 24.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 10 March 2021.

Adam Hassan Saed (Mar 10, 2022, 2:42pm)

Mr Adam Hassan Saed Director and Trustee

7

East Africa Welfare and Development Association

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 June 2021

I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 24 for the year ended 30 June 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 16.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

8

East Africa Welfare and Development Association

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

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 financial statements to be reached.

Signed:-

Imran Asif FCCA - Independent Examiner

Chartered Certified Accountants

Office 6 58 Marsh Wall Canary Wharf London E14 9TP

This report was signed on 10 March 2021

9

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 June 2021, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2021
£
Income & Endowments from:
Donations & Legacies
A1
81,620
Other
A5
780
Total income
A
82,400
Expenditure on:
Raising funds
B1
40,914
Charitable activities
B2
16,071
Other
B3
-
Total expenditure
B
56,985
Net income/(expenditure) for the year
25,415
Transfers between funds
C
(20,961)
Net income after transfers
A-B-C
4,454
4,454
Reconciliation of funds:-
E
Total funds brought forward
13,159
Total funds carried forward
17,613
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2021
£
150,904
-
150,904
-
113,700
-
113,700
37,204
-
37,204
37,204
414
37,618		 Current year
Total Funds
2021
£
232,524
780
233,304
40,914
129,771
-
170,685
62,619
(20,961)
41,658
41,658
13,573
55,231		 Prior Year
Total Funds
2020
£
206,143
15
206,158
19,800
196,836
-
216,636
(10,478)
-
(10,478)
(10,478)
24,051
13,573

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations

The notes attached on pages 16 to 24 form an integral part of these accounts.

10

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2021

East Africa Welfare and Development Association - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income from:
Donations & Legacies
A1
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Total expenditure
B
Net expenditure for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2020
£
31,133
15
31,148
19,800
16,272
5,554
41,626
(10,478)
(10,478)
(10,478)
23,637
13,159

 Prior Year
Restricted
Funds
2020
£
175,010
-
175,010
-
175,010
-
175,010
-
-
-
414
414		 Prior Year
Total Funds
2020
£
206,143
15
206,158
19,800
196,836
-
216,636
(10,478)
(10,478)
(10,478)
24,051
13,573

All activities derive from continuing operations

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement

The notes attached on pages 16 to 24 form an integral part of these accounts.

11

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2021

Statement of Total Recognised Gains and Losses for the year ended 30 June 2021

----- Start of picture text -----
2021 2020
£ £
Surplus/(deficit) for the year :-
Net excess of income over expenditure from operations before tax 62,619 (10,478)
Realised net Gains Foreign Exchange Difference - 15
Income from operations before tax in the Statement of Financial Activites 62,619 (10,463)
Net Movement in funds before taxation 62,619 (10,463)
Funds generated in the year as shown on Statement of Financial Activities 62,619 (10,463)
The notes attached on pages 16 to 24 form an integral part of these accounts.
----- End of picture text -----

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities
East Africa Welfare and Development Association - Resources
ended 30 June 2021 towards fixed assets for Charity use:-		 2021
2020
£
£
41,658
(10,478)
41,658
(10,478)
applied in the year

The notes attached on pages 16 to 24 form an integral part of these accounts.

12

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2021

Movements in revenue and capital funds for the year ended 30 June 2021

Revenue accumulated funds

Unrestricted
Restricted
Funds
Funds
2021
2021
£
£
Accumulated funds brought forward
13,159
414
25,415
37,204
38,574
37,618
Prior Year Adjustment
(20,961)
-
Closing revenue funds
17,613
37,618
Summary of funds
Unrestricted
Restricted
and
Funds
Designated funds
2021
2021
£
£
Revenue accumulated funds
17,613
37,618
Recognised gains and losses before transfers		 Total
Funds
2021
£
13,573
62,619
76,192
(20,961)
55,231
Total
Funds
2021
£
55,231		 Last year
Total Funds
2020
£
24,051
(10,478)
13,573
-
13,573
Last Year
Total Funds
2020
£
13,573

The notes attached on pages 16 to 24 form an integral part of these accounts.

13

East Africa Welfare and Development Association - Statement of Financial Activities for the year ended 30 June 2021

East Africa Welfare and Development Association Income and Expenditure Account for the year ended 30 June 2021 as required by the Companies Act 2006

2021
£
Income
Income from operations
232,524
Gross income in the year before exceptional items
232,524
Exceptional items:
Foreign Exchange Difference
780
Gross income in the year including exceptional items
233,304
Expenditure
Charitable expenditure, excluding depreciation and amortisation
129,051
Fundraising costs
40,914
Governance costs
720
Other expenditure
-
Realised losses on disposals of social investments which are programme related
-
Total expenditure in the year
170,685
62,619
Tax on surplus on ordinary activities
-
62,619
Retained surplus for the financial year
62,619
All activities derive from continuing operations
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2020
£
206,143
206,143
15
206,158
196,116
19,800
720
-
-
216,636
(10,478)
-
(10,478)
(10,478)

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 16 to 24 form an integral part of these accounts.

14

East Africa Welfare and Development Association - Balance Sheet as at 30 June 2021

Note
SORP
Ref
Current assets
B
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
10
C1
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
14
D2
Unrestricted Funds
Unrestricted Revenue Funds
14
D3
Designated Funds
Total charity funds
The total net assets of the charity are funded by the
2021
2020
£
£
129,678
81,970
(74,447)
(68,397)
55,231
13,573
55,231
13,573
37,618
414
17,613
13,159
55,231
13,573
funds of the charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Adam Hassan Saed (Mar 10, 2022, 2:42pm)

Mr Adam Hassan Saed Trustee Approved by the board of trustees on 10 March 2021

The notes attached on pages 16 to 24 form an integral part of these accounts.

15

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Creditors and provisions

These are the amounts owing by the charity to creditors which are due to be paid within one year from the balance sheet date.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

5 Defined benefit pension scheme N/A

6 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

16

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2021

7 Heritage assets not included in the accounts

N/A

8 Investment pooling schemes and arrangements

N/A

9 This charity as a subsidiary of another organisation

N/A

10
Creditors: amounts falling due within one year
Trade creditors
Accruals
11 Income and Expenditure account summary
At 1 July 2020
Prior year adjustments
At 1 July 2020
Surplus/(loss) after tax for the year
At 30 June 2021		 2021
£
70,127
4,320
74,447
2021
£
13,573
(20,961)
(7,388)
62,619
55,231		 2020
£
64,077
4,320
68,397
2020
£
24,051
-
24,051
(10,478)
13,573

12 No related party transactions

There were no transactions with related parties in the year.

17

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2021

13 Particulars of how particular funds are represented by assets and liabilities

At 30 June 2021
Current Assets
Current Liabilities
At 1 July 2020
Current Assets
Current Liabilities		 Unrestricted
funds
£
92,060
(74,447)
17,613
Unrestricted
funds
£
81,556
(68,397)
13,159		 Designated
funds
£
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
37,618
-
37,618
Restricted
funds
£
414
-
414		 Total
Funds
£
129,678
(74,447)
55,231
Total
Funds
£
81,970
(68,397)
13,573

14 Change in total funds over the year as shown in Note 13 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Restriced Revenue Funds
Total restricted funds
Total charity funds		 £
13,159
13,159
414
414
13,573
Funds brought
forward from
2020		 See Note 15
£
25,415
25,415
37,204
37,204
62,619
Movement in
funds in 2021		 See Note 16
£
(20,961)
(20,961)
-
-
(20,961)
Transfers
between
funds in 2021		 £
17,613
17,613
37,618
55,231
55,231
Funds carried
forward to
2022

18

East Africa Welfare and Development Association

Notes to the Accounts for the year ended 30 June 2021

15 Analysis of movements in funds over the year as shown in Note 14

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Restriced Revenue Funds		 Income
2021
£
82,400
150,904
233,304		 Expenditure
2021
£
(56,985)
(113,700)
(170,685)		 Other
Gains &
Losses
2021
£
-
-
-		 Movement
in funds
2021
£
25,415
37,204
62,619

16 Details of transfers between funds in the year as shown in Note 14

Net transfers
The transfers shown in note 14 above are:-
Prior Year Adjustment		 2021
£
(20,961)
(20,961)

17 The purposes for which the funds as detailed in note 14 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve Designated Revenue Funds Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

N/A

N/A

Restricted funds:-

Restricted Fixed Asset Funds Restricted Revaluation Reserve

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.

18 Ultimate controlling party

The charity is under the control of its legal members.

19

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

19 Donations and Legacies

Current year
Unrestricted
Funds
2021
£
Donations and gifts from individuals
81,620
-
-
-
-
-
-
-
-
-
-
81,620
Revenue grants from government and public bodies
-
-
Revenue grants and donations from non public bodies
-
-
-
-
-
Total Donations and Legacies
A1
81,620
20 Other income and gains
Current year
Unrestricted
Funds
2021
£
Summary of Realised Gains
780
Total other income
A5
780
Small donations individually less than £1000
Total donations and gifts from individuals
Hamdi Farah
Muslim Help
S Begum
S N Begum
Younis Mohamed
LK Kambi
Amina Mohamoud
NR Khandaker
Human Aid
A Ali
NA Safa
Total public sector revenue grants
Muslim Charity
Total private sector revenue grants
Unique School
Gift Aid
GAT
Foreign Exchange Difference		 Current year
Restricted
Funds
2021
£
79,444
-
2,308
6,000
2,500
-
-
1,000
3,000
28,045
1,500
123,797
-
-
24,687
2,420
-
-
27,107
150,904
Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
161,064
-
2,308
6,000
2,500
-
-
1,000
3,000
28,045
1,500
205,417
-
-
24,687
2,420
-
-
27,107
232,524
Current year
Total Funds
2021
£
780
780		 Prior Year
Total Funds
2020
£
170,815
3,712
-
3,000
-
4,000
3,350
-
-
-
-
184,877
3,498
3,498
14,928
840
-
2,000
17,768
206,143
Prior Year
Total Funds
2020
£
15
15

20

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2021 as required by the SORP 2015

21 Expenditure on charitable activities - Direct spending

Current year
Current year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
-
10,789
-
-
-
43,649
12,383
30,338
-
20,964
-
7,960
-
-
Total direct spending
B2a
12,383
113,700
22
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
Volunteer costs
-
-
Premises Expenses
-
-
Administrative overheads
861
-
Professional fees paid to advisors other than the auditor or examiner
1,440
-
Financial costs
667
-
Support costs before reallocation
2,968
-
Less support costs reallocated to specific activities
To non charitable costs
-
-
Total support costs
2,968
-
The basis of allocation of costs between activities is described under accounting policies
Room Hire
Bank charges
Sundry expenses
Food
Water Supplies
Water Borehole Project
Teaching & Boarding at orphans School
Qurbani Project
Quran Distribution
Masjid Project
Support costs for charitable activities
Travel and subsistence - volunteers
Accountancy fees other than examination or
audit fees		 Current year
Total Funds
2021
£
10,789
-
43,649
42,721
20,964
7,960
-
126,083
Current year
Total Funds
2021
£
-
-
861
1,440
667
2,968
-
2,968		 Prior Year
Total Funds
2020
£
9,090
22,578
12,784
45,921
65,799
32,365
2,025
190,562
Prior Year
Total Funds
2020
£
1,480
450
188
1,440
1,996
5,554
-
5,554

21

East Africa Welfare and Development Association

Detailed analysis of income and expenditure for the year ended 30 June 2021 as required by the SORP 2015

23 Other Expenditure - Governance costs

Current year
Unrestricted
Funds
2021
£
Independent Examiner's fees
720
Total Governance costs
720
24 Total Charitable expenditure
Current year
Unrestricted
Funds
2021
£
Total direct spending
B2a
12,383
Total support costs
B2d
2,968
Total Governance costs
B2e
720
Total charitable expenditure
B2
16,071		 Current year
Restricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2021
£
113,700
-
-
113,700		 Current year
Total Funds
2021
£
720
720
Current year
Total Funds
2021
£
126,083
2,968
720
129,771		 Prior Year
Total Funds
2020
£
720
720
Prior Year
Total Funds
2020
£
190,562
5,554
720
196,836

25 Expenditure on raising funds and costs of investment management

Cost of fundraising activities
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2021
£
40,914
40,914		 Current year
Restricted
Funds
2021
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
40,914
19,800
40,914
19,800

26 Other trading expenditure unrelated to fundraising or charitable activities

Current year
Unrestricted
Funds
2021
£
Reallocated from support costs
-
Non charity expenditure
B3b
-
Total of other expenditure
Current year
Unrestricted
Funds
2021
£
Non charity expenditure
-
Total other expenditure
B3
-		 Current year
Restricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
-
-
Current year
Total Funds
2021
£
-
-		 Prior Year
Total Funds
2020
£
-
-
Prior Year
Total Funds
2020
£
-
-

27 Total of other expenditure

22

East Africa Welfare and Development Association

Activity analysis of Income and expenditure for the for the year ended 30 June 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

28 Analysis of income by activity
SOFA ref
Summary of Total Income, including the items above
Donations & Legacies
A1
Other income
A5
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions
29 Analysis of charitable expenditure by activity
Direct
costs
Support
costs
2021
2021
£
£
-
720
126,083
B2. Volunteer costs
1,480
B3. Premises Expenses
450
B4. Administrative overheads
188
1,440
B6. Financial costs
1,996
126,083
6,274
Activity
Activity
Total Governance costs as detailed in
Note 23
A1. Expenditure on charitable
activities directly attributable to
activities
Summary of charitable costs by
activity
B5. Professional Fees
Total charitable expenditure		 Grant
funding of
activities
2021
£
-
-		 2021
£
232,524
780
233,304
233,304
Total
2021
£
720
126,083
-
-
861
1,440
667
129,771		 2020
-
206,143
15
206,158
206,158
Total
2020
£
720
190,562
2,310
662
4,265
1,995
200,514

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 24

23

East Africa Welfare and Development Association

Activity analysis of Income and expenditure for the for the year ended 30 June 2021 Analysis of support and governance costs by charitable activities

Governance Finance Human Other Total
Activity Resources Overheads
Governance cost 720 - - - 720

30 Analysis of non charitable expenditure by activity

Activity
Fundraising activities
Direct fundraising costs
Governance costs
Other Expenditure - Governance costs as detailed in Note 23
Total non charitable expenditure
Total costs of Fundraising activities
Total non charitable expenditure		 Fundraising
activities
2021
£
40,914
Governance
costs
2021
£
720
2021
£
40,914
40,914		 Fundraising
activities
2020
£
19,800
Governance
costs
2020
£
720
2020
£
19,800
19,800

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 27

24