Charity Number: 1133208 ## Tilinanu Education Trustees’ report and financial statements For the year ended 31 March 2021 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Reference and administration information Charity number 1133208 Registered office and operational address 37 Anstey Lane, Thurcaston, Leicester, LE7 7JB Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Alice Pulford Chair Yvonne Pulford Treasurer Megan Scotney Secretary resigned 19 September 2020 Gayle Berry Nina Roots Linda Upton No trustees held title to property belonging to the charity during the reporting period or at the date of approval. Key management personnel trustees Bankers National Westminster Bank plc 7 Hinckley Road Leicester LE3 0TQ Independent Examiner Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS. Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2021 The trustees present their report and the unaudited financial statements for the year ended 31 March 2021. Included within the trustees report is the directors report as required by company law. Reference and administrative information set out on the previous page forms part of this report. The financial statements comply with current statutory requirements, the charity’s constitution and the Statement of Recommended Practice ­ Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## **Objectives and activities** The objects of the charity are: ● the prevention or relief of poverty in Malawi, East Africa, by providing grants, items and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty. ● to relieve the poverty of young people by the provision of grants, to enable them to participate in healthy recreational activities that they could not otherwise afford. The activities carried out towards these objectives were raising funds in the UK in order to donate them to Tilinanu Orphanage (Malawi), which is a separate legal entity and a registered NGO in Malawi. Tilinanu Orphanage (Malawi) safeguarded, educated and supported 37 girls at Tilinanu Orphanage in Malawi until 01.01.2021. From 01.01.2021 Tilinanu Education grants funds to Africa Vision who are supporting the same girls that stayed at Tilinanu Orphanage through an orphanage and vulnerable children's program. Grants paid by the charity, include: - Paying for school fees, boarding fees, food alliances, travel allowance, medical bills, examination fees, school uniforms, relief budgets during the famine, schools books and learning resources. - Building sustainability through food security on a farm - Attending Safeguarding training, and putting in place vulnerable child protection policies - Providing buildings, facilities, and open space - Providing advocacy, advice, and information - Acting as an umbrella or resource body - Supporting the Social Welfare advice in Malawi to reintegrate the girls back into village communities The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. 1 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2021 ## **Achievements and performance** The charity's main activities and who it tries to help are described below. All its charitable activities focus on supporting the operation of Tilinanu Orphanage (Malawi) until is closure and are undertaken to further the charity’s charitable purposes for the public benefit. During the year, the charity donated £54,321 to Tilinanu Orphanage (Malawi). The latter’s main activities during the year were: - 37 girls are being housed, educated and cared for on a consistent basis - education is provided for all of them - food for all of them full time - health care - love and support - a nurturing and safe environment - Reintegration has been completed and all the girls have safely been transitioned from living at the orphanage to being enrolled within boarding school or reintegrated with family and relatives. - Solar Power has been removed and stored in a secure place ready for another charitable purpose. - Tilinanu Orphanage changed its name to Tilinanu Education with the charity commission to align with its new aims and roles and responsibilities. We now support the same orphan and vulnerable girls through boarding school scholarships. The main achievements for the year are: - supported and kept the 37 girls safe at Tilinanu Orphanage until 1.01.2021 - Complete reintegration 01.01.2021 - The eldest girl graduated from her university - We have partnered with Africa Vision Malawi as they facilitate the education scholarships: - 14 girls are attending a private primary boarding school - 10 girls are attending private primary school - 4 form four girls are resitting examinations - 3 college students ● 10 girls are being supported through Sustainable family farms grants facilitated via Love Support Unite foundation. - 1 university place has been granted - supported famine relief with donations of blankets and food in the wider community 2 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2021 ## **Beneficiaries of our services** The beneficiaries of our services in the year were: - 37 girls supported - Working with the ministry for reintegration - employees of the orphanage - famine relief beneficiaries - local community food sellers from the purchases ## **Financial review** The charity raised a total of £35,748 in donations and fundraising and donated £54,321 to Tilinanu Orphanage (Malawi). Support and governance costs were just £1,755, which is less than 4% of the total costs. During the year unrestricted income for the charity was £35,374 (2020: £86,300) and unrestricted expenditure was £58,706 (2020: £92,775) leaving a deficit of £23,332 (2020: deficit of £6,475). Restricted income for the year was £804 (2020: £2,922) and restricted expenditure was £2,834 (2020: £863) leaving a surplus of £1,829 (2020: deficit of £2,059). This deficit was transferred to the unrestricted fund. At the end of the year the total funds of the charity were £42,629 (2020: £67,991) consisting of £42,629 (2020: £64,132) unrestricted funds and £0 (2020: £3,859) restricted funds. Fundraising has been difficult this year as we have not been able to host our annual fundraising event that normally raises enough money to sustain the orphanage for a year. We have been fortunate that our monthly direct debit donors have maintained support. With the Malawian guidelines to reintegrate the children back into communities we have notified the Malawian trustees that funding will be limited and withdrawn in 2021 when the girls have been reintegrated. ## **Plans for the future** To continue to support the girls granted education scholarships via Africa Vision. From the government guidelines we aim to work with the ministry for the building and infrastructure of Tilinanu Orphanage old building. The impact of Covid­19 has halted all fundraising events in the UK, it has restricted visits from trustees and volunteers to Malawi, it has increased the demand on the board and our strategy for 2021 is to maintain the donors that we have. Donors in the UK were notified and updated on the situation in Malawi with reintegration and the impact of covid­ 19. 3 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 ## Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2021 ## **Structure, governance and management** We are governed by a trustee board. Before covid 19 at least two trustees visit Tilinanu Malawi every year for a minimum of two months. This year only Alice Pulford visited. All standard policies are in place. The organisation is a charitable incorporated organisation (CIO), registered with the Charity Commission on 9 December 2009. The charity was established under a constitution which established the objects and powers of the charity, and which governs the charity. All trustees give their time voluntarily and receive no remuneration nor benefits from the charity. The charity paid no trustee expenses during the year. ## **Related parties and relationships with other organisations** Love Support Unite Africa Foundation provides all the UK administration for the charity and manages sponsorship, the introduction of donors e.g. for Solar power and land provision for Tilinanu Malawi to support and develop sustainability. Love Support Unite Africa Foundation also employs two of the trustees of Tilinanu Orphanage to ensure proper support can be given to the charity. ## **Remuneration policy for key management personnel** The charity does not employ any personnel and so there is no remuneration policy for the time being. ## **Risk management** Child protection policies were in place when the orphanage was open. The Ministry of social welfare in Malawi is now responsible for child protection. Africa Vision has safeguarding, accounting, and reporting procedures to ensure grants are used for the right children. This year we are supporting the Malawi Trustee Board with the legal fees for ongoing fraudulent activity with the Malawi investment of a house in Malawi that is ongoing from 2019­2020 4 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 ## Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2021 ## **Statement of responsibilities of the trustees** The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 11 / 01 / 2022 The trustees’ annual report has been approved by the trustees on ……………………….. and signed on their behalf by **----- Start of picture text -----**
…………………………………………………… ……………………………………………….
Alice Pulford, Chair Nina Roots, Vice Chair
**----- End of picture text -----**
5 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 ## Independent examiner’s report ## to the trustees of Tilinanu Orphanage I report on the accounts of the charity for the period ended 31 March 2021 set out on pages 7 to 16. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** The charity raises funds in the UK and made grant payments to an NGO in Malawi called Tilinanu Malawi. Tilinanu Malawi ran an orphanage. The orphanage has now been sold and the charity has changed its name to Tilinanu Education. The charity will continue to fundraise but will pass on all raised funds to a charity called Love Support Unite Africa. In connection with my examination, no other matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Patrick Morrello Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester, M60 0AS 12 / 01 / 2022 Date: ……………………………………. 6 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 ## Tilinanu Education ## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021 **----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2021 funds funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 34,944 805 35,749 30,081 2,922 33,003
Other trading activities 4 430 ­ 430 56,219 ­ 56,219
Total income 35,374 805 36,179 86,300 2,922 89,222
Expenditure on:
Raising funds 5 4,743 ­ 4,743 15,721 ­ 15,721
Charitable activities 6 52,134 4,664 56,798 77,054 863 77,917
Total expenditure 56,877 4,664 61,541 92,775 863 93,638
Net income/(expenditure) for the year 7 (21,503) (3,859) (25,362) (6,475) 2,059 (4,416)
Transfer between funds ­ ­ ­ ­ ­ ­
Net movement in funds for the year (21,503) (3,859) (25,362) (6,475) 2,059 (4,416)
Reconciliation of funds
Total funds brought forward 64,132 3,859 67,991 70,607 1,800 72,407
Total funds carried forward 42,629 ­ 42,629 64,132 3,859 67,991
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 7 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Charity number 1133208 ## Balance sheet as at 31 March 2021 **----- Start of picture text -----**
Note 2021 2020
£ £ £ £
Current assets
Debtors 11 335 335
Cash at bank and in hand 43,255 68,376
Total current assets 43,590 68,711
Liabilities
Creditors: amounts falling
due in less than one year 12 (960) (720)
Net current assets 42,630 67,991
Total assets less current liabilities 42,630 67,991
Net assets 42,630 67,991
The funds of the charity:
Restricted income funds 13 ­ 3,859
Unrestricted income funds 14 42,630 64,132
Total charity funds 42,630 67,991
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011. The notes on pages 9 to 18 form part of these accounts. 11 / 01 / 2022 Approved by the trustees on ................................................ and signed on their behalf by: Alice Pulford (Chair/Trustee) 8 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 ## 1 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 ­ (Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Tilinanu Education meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling. ## b Judgments and estimates The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. ## c Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## d Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. ## e Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. 9 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) ## f Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - ­ Costs of raising funds comprise the costs of fundraising events and their associated support costs. - ­ Expenditure on charitable activities includes the costs of providing grants for projects undertaken to further the purposes of the charity and their associated support costs. - ­ Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## g Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administration and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7. ## h Tangible fixed assets The charity has no fixed assets. ## i Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## j Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## 2 Legal status of the charity The charity is registered with the Charity Commission in the UK. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1. 10 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) |3
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Independent examination|_Unrestricted_
_£_
_30,081_
_­_
_30,081_
2021
£
430
­
430
2021
£
4,144
72
527
4,743

v
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2021
£
54,322
­
720
796
960
56,798|_Restricted_
_£_
_2,922_
_­_
_2,922_
_2020_
_£_
_55,460_
_759_
56,219
_2020_
_£_
_14,715_
_216_
_790_
_15,721_
_2020_
_£_
_76,906_
_115_
_372_
_144_
_720_
_78,257_|_Total 2020_
_£_
_33,003_
_­_| |---|---|---|---| ||||_33,003_| ||||| 11 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) |Restricted expenditure
Unrestricted expenditure|4,664
52,134
56,798|_863_
_77,054_| |---|---|---| |||_77,917_| The charity raises funds and makes grant payments for just one instititional recipient, Love Support Unite Africa Foundation. 12 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) ## 7 Net income/(expenditure) for the year |This is stated after charging/(crediting):|2021|_2020_| |---|---|---| ||£|_£_| |Independent examiner's fee|960|_720_| ## 8 Staff costs The charity employed no staff during the year (2020: no staff employed). The key management personnel of the charity comprise the trustees. ## 9 Trustee remuneration and expenses, and related party transactions Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil). Donations from related parties were £0 (2020: £0). There were no related party transactions that require disclosure. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil). ## 10 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. ## 11 Debtors |b
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s||| |---|---|---| |er debtors|2021
£
335
335|_2020_
_£_
_335_| |||_335_| 13 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) 12 Creditors: amounts falling due within one year |d
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£
960
960|_2020_
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April 202
£
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Income
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_Income_
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_2,922_
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£
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(4,664)
_Expenditure_
_£_
_(863)_
_(863)_|Transfers
£
­
­
_Transfers_
_£_
_­_
_­_|Balance at
31 March
2021
£
­| |---|---|---|---|---|---| ||3,85||||­| ||_Balance at_
_1 April 201_
_£_
_1,80_||||_Balance at_
_31 March_
_2020_
_£_
_3,859_| ||_1,80_||||_3,859_| Name of restricted fund Description, nature and purposes of the fund Education Fund Donations to fund school and university fees 14 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) ## 14 Analysis of movement in unrestricted funds |_mp_
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April 2020
£
64,132
64,132
_Balance at_
_1 April 2019_
_£_
_70,607_
_70,607_
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The free reserve|Income
Expenditure
Transfers
£
£
£
35,374
(56,876)
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35,374
(56,876)
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_Income_
_Expenditure_
_Transfers_
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_86,300_
_(92,775)_
_­_
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March 2021
£
42,630| |---|---|---|---| ||||42,630| ||||_As at 31_
_March 2020_
_£_
_64,132_| ||||_64,132_| ||||| 15 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7 Tilinanu Education Notes to the accounts for the year ended 31 March 2021 (continued) ## 15 Analysis of net assets between funds |t current assets/(liabilities)
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£
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42,630
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_64,132_|Designated
funds
£
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_Designated_
_funds_
_£_
_­_
_­_|Restricted
funds
£
­
­
_Restricted_
_funds_
_£_
_3,859_
_3,859_|Total 2021
£
42,630| |---|---|---|---|---| |||||42,630| |||||_Total 2020_
_£_
_67,991_| |||||_67,991_| 16 Doc ID: 23e016bf9fbc470af8fe1f100d65bc3512db5cf7