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2023-03-31-accounts

Charity Number: 1133208

Tilinanu Education

Trustees’ report and financial statements

For the year ended 31 March 2023

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Tilinanu Education Reference and administration information

Charity number

1133208

Registered office and operational address

37 Anstey Lane, Thurcaston, Leicester, LE7 7JB

Trustees

The trustees who served during the year and up to the date of this report were as follows:

Alice Pulford Chair Yvonne Pulford Treasurer Nina Roots Secretary Gayle Berry Jade Perry 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

The 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

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Tilinanu Education Trustees’ annual report for the year ended 31 March 2023

The trustees present their report and the unaudited financial statements for the year ended 31 March 2023. 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 activities carried out towards these objectives were raising funds in the UK in order to donate them to the girls previously homed at Tilinanu Orphanage (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 Malawi (AVM) who are supporting the same girls that stayed at Tilinanu Orphanage through an orphanage and vulnerable children's program. AVM is a separate legal entity and a registered NGO in the UK Malawi.

Grants paid by the charity, include:

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 remain 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.

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Tilinanu Education Trustees’ annual report for the year ended 31 March 2023

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 girls previously of Tilinanu Orphanage (Malawi), through their education at boarding schools with AVM. All charitable activities are undertaken to further the charity’s charitable purposes for the public benefit.

During the year, the charity donated £30,731 to African Vision Malawi for the Tilinanu girls. The latter’s main activities during the year were:

The main achievements for 2023 are:

● The eldest girl who graduated from university in 2022 is in full �me employment in the health service and is now helping to run a co-oprative to help support the rest of the girls from Tilinanu.

● Our partnership with Africa Vision Malawi to facilitate the educa�on scholarships moves from strength to strength:

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Tilinanu Education Trustees’ annual report for the year ended 31 March 2023

Beneficiaries of our services

The beneficiaries of our services in the year were:

Financial review

The charity raised a total of £36,113 donations and fundraising activities and donated £30,731 to African Vision Malawi .

In addition to this partner charity LOVE SUPPORT UNITE FOUNDATION donated to £934 African Vision Malawi for the Tilinanu girls education. The total costs for education and welfare of the Tilinanu girls £31,665

Support and governance costs of the charity were £4,603, ensuring the girls reintegration was completed effectively. This is 12% of the total costs.

During the year unrestricted income for the charity was £36,113 (2022: £22,674) and unrestricted expenditure was £38,238 (2022: £21, 912) leaving a deficit of £2,125 (2022: surplus of £762). Restricted income for the year was £0 (2022: £0) and restricted expenditure was £ (2022: £0) leaving a surplus of £X (2022: deficit of £0).

At the end of the year the total funds of the charity were £41,267 (2022: £43,392) consisting of £41,267 (2022: £43,392) unrestricted funds and £0 (2022: £0) 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 and donors have maintained support. We have received support from Love Support Unite through a fundraising walk they aim to make annual. Love Support Unite also do all administration for the charity free of charge.

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Tilinanu Education

Trustees’ annual report for the year ended 31 March 2023

Plans for the future

To continue to support the girls granted education scholarships via African Vision Malawi.

From the government guidelines we aim to work with the ministry for the building and infrastructure of Tilinanu Orphanage old building.

The impact of Covid-19 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 2023 is to maintain the donors that we have, and reach out to more monthly donors. We aim to apply for funding through the means of grants to benefit girls in Malawi.

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 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.

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Tilinanu Education

Trustees’ annual report for the year ended 31 March 2023

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:

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.

08 / 01 / 2024

The trustees’ annual report has been approved by the trustees on …………………………….. and signed on their behalf by

…………………………………………………… ………………………………………………. Alice Pulford, Chair Nina Roots, Vice Chair

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Independent examiner’s report to the trustees of Tilinanu Education

I report on the accounts of the charity for the year ended 31 March 2023 set out on pages 8 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:

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.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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Tilinanu Education

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

----- Start of picture text -----
Unrestricted Total funds Unrestricted Total funds
funds 2023 funds 2022
Note £ £ £ £
Income from:
Donations and legacies 3 30,113 30,113 22,615 22,615
Other trading activities 4 6,000 6,000 59 59
Total income 36,113 36,113 22,674 22,674
Expenditure on:
Raising funds 5 360 360 468 468
Charitable activities 6 37,878 37,878 21,444 21,444
Total expenditure 38,238 38,238 21,912 21,912
Net income/(expenditure) for the year 7 (2,125) (2,125) 762 762
Transfer between funds - - - -
Net movement in funds for the year (2,125) (2,125) 762 762
Reconciliation of funds
Total funds brought forward 43,392 43,392 42,630 42,630
Total funds carried forward 41,267 41,267 43,392 43,392
----- 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.

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Tilinanu Education Charity number 1133208

Balance sheet as at 31 March 2023

----- Start of picture text -----
Note 2023 2022
£ £ £ £
Current assets
Cash at bank and in hand 42,367 45,186
Total current assets 42,367 45,186
Liabilities
Creditors: amounts falling
due in less than one year 11 (1,100) (1,794)
Net current assets 41,267 43,392
Total assets less current liabilities 41,267 43,392
Net assets 41,267 43,392
The funds of the charity:
Unrestricted income funds 12 41,267 43,392
Total charity funds 41,267 43,392
----- 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 10 to 14 form part of these accounts.

08 / 01 / 2024

Approved by the trustees on ................................................ and signed on their behalf by:

Alice Pulford (Chair/Trustee)

Nina Roots, Vice Chair

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Tilinanu Education

Notes to the accounts for the year ended 31 March 2023

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 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.

c 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.

d 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.

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Tilinanu Education

Notes to the accounts for the year ended 31 March 2023 (continued)

e 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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

f 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.

g Tangible fixed assets

The charity has no fixed assets.

h 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.

i 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.

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Tilinanu Education

Notes to the accounts for the year ended 31 March 2023 (continued)

----- Start of picture text -----
3 Income from donations and legacies
2023 2022
£ £
Donations - unrestricted 30,113 22,615
4 Income from other trading activities
2023 2022
£ £
Fundraising from events - unrestricted 6,000 59
5 Cost of raising funds
2023 2022
£ £
Fundraising event expenses - unrestricted 360 468
6 Analysis of expenditure on charitable activities
2023 2022
£ £
Charitable grants paid 33,275 17,134
Overseas expenses - 500
Office and administration 3,503 3,030
Governance 1,100 780
Total - all unrestricted 37,878 21,444
----- End of picture text -----

The charity raises funds and makes grant payments for just one institutional recipient, Love Support Unite Africa Foundation. The charity donated £30,731 to Love Support Unite Foundation which was then passed on by Love Support Unite Foundation to African Vision Malawi. The charity also donated £ 2544 to or for individuals

r
a
n
t
s
p
a
i
d
ove Support Unite Africa Foundation
ayments made to or for individuals
tudent fees
ther donations to individuals		 2023
£
30,731
1,444
1,100
33,275

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Tilinanu Education

Notes to the accounts for the year ended 31 March 2023 (continued)

7 Net income for the year

This is stated after charging/(crediting): 2023 2022
£ £
Independent examiner's fee 1,100 780

8 Staff costs

The charity employed no staff during the year (2022: no staff employed).

The key management personnel of the charity comprise the trustees.

There was no Trustees remuneration or reimbursed expenses paid during the year (2022:£500).

Donations from related parties were £0 (2022: £0). There were no related party transactions that require disclosure.

Alice Pulford and Nina Roots are trustees of the charity and are also key management personnel of Love Support Unite African Foundation (LSUAF). During the year, the charity gave £30,731 (2022: £17,124) to LSUAF.

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.

er creditors and accruals 2023
£
1,100
1,100		 2022
£
1,794
1,794

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Tilinanu Education

Notes to the accounts for the year ended 31 March 2023 (continued)

12 Analysis of movement in unrestricted funds

----- Start of picture text -----
Balance at 1 As at 31
April 2022 Income Expenditure Transfers March 2023
£ £ £ £ £
General fund 43,392 36,113 (38,238) - 41,267
43,392 36,113 (38,238) - 41,267
Comparative period
Balance at As at 31
1 April 2021 Income Expenditure Transfers March 2022
£ £ £ £ £
General fund 42,630 22,674 (21,912) - 43,392
42,630 22,674 (21,912) - 43,392
----- End of picture text -----

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds

t current assets/(liabilities)
tal
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
t current assets/(liabilities)
tal		 General
fund
£
41,267
41,267
General
fund
£
43,392
43,392		 Designated
funds
£
-
-
Designated
funds
£
-
-		 Restricted
funds
£
-
-
Restricted
funds
£
-
-		 Total 2023
£
41,267
41,267
Total 2022
£
43,392
43,392

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