Charity Number: 1133208 ## Tilinanu Education Trustees’ report and financial statements For the year ended 31 March 2025 Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 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 ## **Accountant** Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 ## Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2025 The trustees present their report and the unaudited financial statements for the year ended 31 March 2025. 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 preven�on 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 par�cipate 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 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: - 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 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. Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2025 ## Achievements and performance Main achievements during the year included: Our partnership with Africa Vision Malawi continued to strengthen, enabling the ongoing delivery of education scholarships. Educational support was provided to: - 4 girls attending a private primary boarding school 16 girls attending private secondary schools 8 students at university 2 students in college - 4 privately funded students supported through their education The charity contributed to famine relief efforts within the wider community through donations of food and blankets. The Tilinanu cooperative continued to play a key role in supporting the welfare and wellbeing of the girls ## Financial review The charity raised a total of £34,920 in donations and fundraising and donated £23,645 to Tilinanu Orphanage (Malawi). Support and governance costs were just £1,611 which is less than 7% of the total costs. During the year unrestricted income for the charity was £34,920 (2024: £13,266) and unrestricted expenditure was £25,549 (2024: £30,283) leaving a surplus of £9,371 (2024: deficit of £17,017). At the end of the year the total funds of the charity were £33,621 (2024: £24,250) consisting wholly of unrestricted funds. 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. ## Reserves Policy The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board reviewed the reserves policy and agreed that the current level of reserves was appropriate. Free reserves were £33,621 at year end. ## Plans for the future To continue to support the girls granted education scholarships via African Vision Malawi. To continue to support the girls to reach their full potential Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 ## Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2025 ## Structure, governance and management We are governed by a trustee board. 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. ## 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 Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 ## Tilinanu Orphanage Trustees’ annual report for the year ended 31 March 2025 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. 27 / 01 / 2026 The trustees’ annual report has been approved by the trustees on ……………………….. and signed on their behalf by …………………………………………………… ………………………………………………. Alice Pulford, Chair Nina Roots, Vice Chair Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education Independent examiner’s report to the trustees for the year ended 31 March 2025 I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 7 to 13. ## **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. ## **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: - 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. ## P Worrello Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 ## Tilinanu Education ## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025 |Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
34,920
Total income
34,920
Expenditure on:
Raising funds
4
293
Charitable activities
5
25,256
Total expenditure
25,549
6
9,371
Transfer between funds
-
Net movement in funds for the year
9,371
Reconciliation of funds
Total funds brought forward
24,250
Total funds carried forward
33,621
Net income/(expenditure) for the year|Total funds
2025
£
34,920
34,920
293
25,256
25,549
9,371
-
9,371
24,250
33,621|_Unrestricted_
_funds_
_£_
_13,266_
_13,266_
_703_
_29,580_
_30,283_
_(17,017)_
-
_(17,017)_
_41,267_
_24,250_|_Total funds_
_2024_
_£_
_13,266_
_13,266_
_703_
_29,580_
_30,283_
_(17,017)_
-
_(17,017)_
_41,267_
_24,250_| |---|---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 ## Tilinanu Education Charity number 1133208 ## Balance sheet as at 31 March 2025 ||Note||2025|||_2024_|| |---|---|---|---|---|---|---|---| |||£||£|_£_||_£_| |Current assets|||||||| |Debtors|10|5|||_108_||| |Cash at bank and in hand||35,032|||_25,283_||| |Total current assets||35,037|||_25,391_||| |Liabilities|||||||| |Creditors: amounts falling|||||||| |due in less than one year|11|(1,416)|||_(1,141)_||| |Net current assets||||33,621|||_24,250_| |Total assets less current liabilities||||33,621|||_24,250_| |Net assets||||33,621|||_24,250_| |The funds of the charity:|||||||| |Unrestricted income funds|12|||33,621|||_24,250_| |Total charity funds||||33,621|||_24,250_| 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 13 form part of these accounts. 27 / 01 / 2026 Approved by the trustees on ................................................ and signed on their behalf by: Alice Pulford (Chair/Trustee) Nina Roots, Vice Chair Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education 1 Accounting policies ## Notes to the accounts for the year ended 31 March 2025 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. Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education ## Notes to the accounts for the year ended 31 March 2025 (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: - 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. - 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. Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education ## Notes to the accounts for the year ended 31 March 2025 (continued) - 3 Income from donations and legacies |Donations - unrestricted
4
Cost of raising funds
Fundraising event expenses - unrestricted
Donation processing fees
Fundraising event expenses - unrestricted
5
Analysis of expenditure on charitable activities
Charitable grants paid
Total - all unrestricted
Office and administration
Governance|2025
£
34,920
2025
£
-
293
293
2025
£
23,645
195
1,416
25,256|_2024_
_£_
13,266
_2024_
_£_
388
315
703
_2024_
_£_
27,676
764
1,140
_29,580_| |---|---|---| The charity raises funds and makes grant payments for just one institutional recipient, Love Support Unite Africa Foundation. The charity donated £23,645 to Love Support Unite Foundation which was then passed on by Love Support Unite Foundation to African Vision Malawi. |Grants paid
Love Support Unite Africa Foundation|2025
£
23,645
23,645| |---|---| Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education Notes to the accounts for the year ended 31 March 2025 (continued) ## 6 Net income for the year **----- Start of picture text -----**
|||| |---|---|---| |This is stated after charging/(crediting):|2025|2024| |£|£| |Accountant's fee (Independent Examiner in 2025)|1,416|1,100| **----- End of picture text -----**
## 7 Staff costs The charity employed no staff during the year (2024: no staff employed). The key management personnel of the charity comprise the trustees. - 8 Trustee remuneration and expenses, and related party transactions There was no Trustees remuneration or reimbursed expenses paid during the year (2024:£Nil). No trustee/member of the management committee received travel and subsistence expenses during the year (2024: £0). Donations from related parties were £0 (2024: £0). There were no related party transactions that require disclosure. There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 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 £23,645 (2024: £26,717) to LSUAF. ## 9 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. ## 10 Debtors **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Trade debtors|5|108| **----- End of picture text -----**
Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0 Tilinanu Education ## Notes to the accounts for the year ended 31 March 2025 (continued) - 11 Creditors: amounts falling due within one year |2025
_2024_
£
_£_
Other creditors and accruals
1,416
_1,141_
1,416
1,141
12
Analysis of movement in unrestricted funds
Balance at 1
Income
Expenditure
Transfers
£
£
£
£
24,250
34,920
(25,549)
-
_Comparative period_
_Balance at_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_41,267_
_13,266_
_(30,283)_
_-_
Description, nature and purposes of the fund
General fund
The free reserves after allowing for all designated funds
_General fund_
Name of
General fund|As at 31
£
33,621
_As at 31_
_£_
_24,250_| |---|---| - 13 Analysis of net assets between funds |Net current assets/(liabilities)
Total
_Comparative period_
_Net current assets/(liabilities)_
_Total_|General
fund
£
33,621
33,621
_General_
_fund_
_£_
_24,250_
_24,250_|Designated
funds
£
-
-
_Designated_
_funds_
_£_
_-_
_-_|Restricted
funds
£
-
-
_Restricted_
_funds_
_£_
_-_
_-_|Total 2025
£
33,621
33,621
_Total 2024_
_£_
_24,250_
_24,250_| |---|---|---|---|---| Doc ID: e1a71feac0d06055b6fe51934f7f03351879ddd0