## **OPERATION ORPHAN** **(A COMPANY LIMITED BY GUARANTEE)** # **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED** **28TH FEBRUARY 2021** **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** **CHARITY REGISTRATION No: 1136170** **COMPANY REGISTRATION No: 07148510** ## **OPERATION ORPHAN** **(A COMPANY LIMITED BY GUARANTEE)** ||**CONTENTS**| |---|---| |Page 3|Legal & Administrative Information| |Pages 4 to 16|Directors' Annual Report| |Page 17|Statement of Financial Activities| |Page 18|Balance Sheet| |Pages 19 to 28|Notes to the Financial Statements| |Page 16|Independent Examiner's Report to the Trustees| OPERATION ORPHAN IA COlfP,INY LIF4llTED B Y GLARANTEEI ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1136170 **COMPANY REGISTRATION NUMBER** 07148510 **DATE OF INCORPORATION** 5th February 2010 **START OF FINANCIAL YEAR** 1st March 2020 **END OF FINANCIAL YEAR** 28th February 2021 **DIRECTORS AT 29TH FEBRUARY 2020** Bradley Moore Cyrilyn Moore Damian Broughton Helen Broughton Dave Bignall Lyn Bignall Jez Currin Sarah Dickin **COMPANY SECRETARY** Bradley Moore **GOVERNING DOCUMENT** Memorandum and Articles of Association incorporated 5th February 2010. ## **OBJECTS** **(a)** The relief of poverty and hardship among orphans and vulnerable young children in such parts of the world through the provision of shelter, food, heath, education and other such charitable services as the Trustees from time to time may think fit. **(b)** To promote sustainable development for the benefit of the public by: **i)** The relief of poverty and the improvement of the condition of life in socially and disadvantaged communities, **ii)** The promotion of sustainable means of achieving economic growth and regeneration. Sustainable development means development, which meets the needs of the present without compromising the ability of the future generations to meet their own needs. **(c)** The objects are carried out in accordance with Christian principles without the distinction of race, sex, political, religious or other opinions as the Trustees from time to time may think fit. ## **REGISTERED ADDRESS** **REGISTERED ADDRESS** 143 Attenborough Lane Attenborough Nottingham NG9 6AA **BANKERS** Barclays Bank Plc. Leicester LE87 2BB **ACCOUNTANTS** Nebula Accountants 31 Crown Way Chellaston Derby DE73 5NU 3 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS FOR THE YEAR ENDED 28TH FEBRUARY 2021** **Charity Name** Operation Orphan ## **Charity Registration Number** 1136170 ## **Company Registration Number** 7148510 ## **Registered Company Address** 143 Attenborough Lane, Attenborough, Nottingham NG9 6AA ## **Directors/Trustees** Bradley Moore Cyrilyn Moore Dave Bignall Lyn Bignall Damian Broughton Helen Broughton Jez Currin Sarah Dickin ## **Staff** Bradley Moore - Managing Director Cyrilyn Moore - Director Caitlin Sayce - Operations Manager Heather Sharp - Administrative Assistant John Portwood – Forget–Me–Notts and Warehouse Coordinator Reuben Crew – Warehouse Coordinator ## **NTU Placement Students** Chloe Skeavington Kelly Raubenheimer ## **Note from Managing Director** What a year it has been. I am so proud of all our teams for their commitment to helping the children and going above and beyond in many cases. The thing that has impacted the children the most this year is lockdown. We have had zero Covid cases or situations directly linked to the virus itself, unlike in Sierra Leone with Ebola, but an overwhelming number of issues created by the lockdown. In countries where we have residential care, the children have all been safe and taken care of, but in countries where children live in the community we have seen children raped, abandoned, fall so far behind in education due to lack of connectivity to the internet and primary school girls becoming pregnant, to name a few of the issues. Thankfully our teams have been in place to respond and care for these children. On a positive note, we started a new sustainable business called Waste Nott Want Nott, which is now generating good money to help support the children. The lack of community fundraising due to the lockdowns resulted in a significant decrease in our income. I could not be more proud of the team who have used limited resources to maintain support through all the lockdowns. In the UK we were one of a very few number of charities that still operated in the community, delivering practical support into the homes of the children identified by social services. Our Forget-Me-Notts team, with support from our Crisis Response Team, helped over 500 children and installed over 230 beds including many other household items and consumables that made a positive impact on the children’s home environment. We also expanded our operation into Lancashire, supporting families across the Fylde and Wyre. I see the economic impact and the social impact of domestic violence and abuse being with us for many years and we are committed to standing in the gap for the children affected by these life altering challenges. I want to personally thank everyone who stood with us this year and made it possible for us to continue supporting the childr en across all our projects. We have proven we are relevant and can deliver in the most challenging of environments and this encourages me and gives me confidence for our future. Thank you. Brad 4 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **The Vision** The vision of the charity is to improve the quality of life for orphans and vulnerable children in a holistic, culturally relevant and sustainable way. ## **The Goal** The goal is to invest in the nurturing, development and overall well-being of orphans, whilst proactively engaging with vulnerable children to improve their standard of living and to prevent them from becoming orphans. ## **The Aim** The aim is to develop a substantial resource of finance, products and professional skill in the following five streams: - i) Sustainable Development - helping partner projects, communities, families or individuals become as selfsufficient as possible. - ii) Education - ensuring children have access to quality education. iii) Health Care - ensuring children have access to quality health care. - iv) Poverty Relief - providing basic services for communities, families or individuals who are in crisis, ensuring they have access to clean water, quality nutrition and appropriate sanitation provision. - v) Spiritual and Psychosocial - working with churches and support groups to deliver a quality response to the multitude of unseen human needs both through direct care and training. ## **The Strategy** The goal is delivered primarily by working closely with key partner organisations. Where gaps in the care structure become apparent, the charity implements new and relevant initiatives. In areas where orphans are naturally absorbed into extended families the strategy is to view the community as the orphanage and strengthen this existing care structure. In cultures and communities where families cannot or do not look after orphans the charity will support and if necessary, develop quality orphanages that provide a high standard of care. The charity will raise awareness, advocate for and release the appropriate skills and resources into situations where vulnerable children are found, this includes orphans and those living in extreme poverty. Where children are orphaned through a sudden disaster, natural or manmade, the charity will do everything possible to ensure these children are identified, supported and connected to a safe and loving care structure. ## **The Fundraising Strategy** New donors to the charity mostly come through relationships and word of mouth. This has led to increased individual, school and corporate donors. The charity’s fundamental fundraising strategy is to earn the trust of new donors by showing them what we have done to address the various needs of the children in the numerous contexts we operate. Stories of success naturally inspire people and as a result giving organically grows. We use social media, website, blogs and printed materials to share these stories. Donors can give to specific projects or simply to Operation Orphan for the charity to distribute across all projects. However, in order to communicate effectively to donors about how they can support the children, the charity has also developed the Keep a Child Sponsorship Scheme. This is not a way of sponsoring individual children, but instead a way of giving into the care structure around the children. This is covered under the four different areas of Keep a Child Warm, Healthy, Learning and Safe. Building relationships with corporates and schools is a strategic fundraising strategy, aligning CSR policies with the charity’s objectives. Each year the number of companies and schools that partner with Operation Orphan increases. The charity is registered with the ICO and works within the legal framework outlined by the commission. The charity has reviewed its data protection and updated policies and procedures in accordance with GDPR. 5 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Staff, Trustees and Volunteers** Operation Orphan has held two Trustees' meetings dated 10/12/20 and 4/02/2021 but were in regular operational contact throughout the year. The charity welcomed their third intern from Trent University psychology department. Kelly Raubenheimer joined in July and has been an absolute star as we have navigated many changes throughout the year. Chloe Skevington left to return to university in July but remains as a volunteer member of our Forget-Me-Notts project. There have been no staff changes throughout the year but Heather transitioned from Keep a Child Warm Coordinator to Forget-Me-Notts Central Team Coordinator. Dave and Lyn Bignall stepped off the board at the end of February. We are incredibly grateful for their time and amazing input on the board and will miss them. ## **Fundraising and Corporate Engagement** ## **Danbro** Danbro continues to support the charity by underwriting the core administration costs. This makes it possible for the charity to maintain the excellent promise that 100% of financial donations received will be used to help children through the projects. This USP means the charity can ensure donor confidence remains high. Helen Broughton, Danbro MD and Operation Orphan MD, Brad Moore and Jo-Anna Russon, have completed writing a paper for the Development Studies Association (DSA) outlining the relationship between Danbro and Operation Orphan. This has been peer reviewed and approved for publishing. ## **Media Collective** Jez and his amazing team continue to cover the costs of the website, provide a free design service for the website, print and online material and contribute in many ways to the visual and virtual presence of the charity. ## **Deloitte** Brad had the privilege of working with John, Tom and Maria from Deloitte on a pro-bono piece of consulting. The focus was looking at ways we could ensure our foundation was strong enough to grow. This resulted in a great piece of work looking at our Purpose Statement and narrative and then cascading this into a strategic roadmap. ## **Ikano Bank** Ikano have been an incredible supporter of Operation Orphan this year, with funding grants coming from the UK and European funds. We continue to work together. ## **TexTek** We are using TexTek to recycle mattresses, sofas and bed bases collected through Waste Nott Want Nott. This is resulting in the generation of cash to support the projects. New mattresses were collected from TexTek and distributed for most of the year but this stopped, due to external reasons in February. ## **Other companies and networks that support Operation Orphan in various ways include:** Smellie Savage, Home Outlet, Silver X Logistics, Russell Scanlon, Harper Recruitment, Engie, Halifax, OPG and CP Walker. ## **Waste Nott Want Nott** In October, Brad had a conversation with the owner of TexTek. It seemed there was a good business opportunity where we would start collecting bulk waste in Nottingham and take it to get shredded and recycled at TexTek. By charging for this service, the venture could potentially generate unrestricted funds for the charity. The first thing to secure was space to temporarily store the items. We are incredibly grateful to EweMove Beeston for allowing us to use their back yard. With the basic infrastructure in place, we started off with one collection a week, using the shop facility on the website to process orders. With some good advertising on local forums the orders started coming in. The charity registered for their waste carriers licence and began operating in November. 6 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** Thanks to the ongoing generosity of Media Collective, we were able to start using a scheduling app on the website, which made things so much easier to manage. Duncan and Jon began volunteering their time as drivers and soon we were up to 2 collection nights a week. In addition to this we secured our first commercial contract with Total Reclaims and processed over 100 mattresses and 40 sofas. This, coupled with two local commercial contracts with Vale Clearances and Derby Bed Centre, has meant that up to the end of Feb the project had generated just under £2000 of profit over the few short months before the end of our financial year. The strapline “Helping You – Helping the Environment – Helping Children” has resonated with the public. The main reason for people ordering is the confidence that their item will not end up in landfill. Plans for the future are: to set WNWN up as a wholly owned trading subsidiary of OO, expand collections to Derby; to increase the number of collections each week; to increase the number of commercial contracts; to hire a driver; and where possible, to provide this service for vulnerable families, ## **Pop-Up Shop** In partnership with CP Walker we were able to open a pop-up shop at a vacant property in Beeston. Though short-lived, Caitlin and Kelly were able to get everything in place to safely collect emergency relief items as well as being able to sell items when restrictions were lifted. The pop-up shop will open again when a new property is identified by the estate agent. 7 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Project Updates** ## **Sierra Leone** Heaven Homes (HH) and Heaven Homes Children’s Centre (HHCC) has 19 paid staff and two volunteers – 11 teachers, 4 aunties, 3 security guards and 1 administrator. The Learning Centre currently has 120 children enrolled and 40 children living in the care of HHCC in four purpose-built homes. Operation Orphan contributes £310 per month towards the running costs of the homes and to cover the salary of the social worker. This contribution has continued throughout the year and the children are all well and safe due to their location. No Covid-19 cases or safeguarding issues were reported. ## **Democratic Republic of Congo** Operation Orphan sends $800 - $1000 per month to Hebron Homes to cover the living, educational and medical costs of the 24 children in care. The farm has produced good crops this year and these are used to supplement the children’s diet. Some of the crops are sold for cash. Lockdown has meant the children have not gone to school for much of the year. Funds have continued to be sent in order to maintain care for the children. Schools have returned at the end of Feb and funds were sent to buy uniforms and stationery as well as cover school fees. The farm continued to be productive and funds were sent to purchase seeds. All the children are safe and well. No Covid-19 cases or safeguarding issues were reported. 8 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Uganda** Uganda has been one of the most challenging environments during lockdown. Two critical factors have been the cause of this. Firstly, when one of the students was raped, it resulted in the team being called to assist the police and social services leading to us taking 10 children into emergency care. Temporary custody was given and we had to purchase all the beds and clothing for the children in order to meet the government guidelines. Renovation work needed to take place in the home so that the boys and the girls could sleep in separate areas. A matron was hired to look after the children and funds were sent to ensure that medical and legal costs were covered for the girl who was raped. To date, 4 of the children have been reunified, however 6 have not been able to be placed safely with any extended family. A decision was made to take these children into long term care and funds were sent to build their living space in the family home. Bunk beds have also been built for the children. Secondly, due to the demands of the government in relation to opening up the school, we needed to complete the main classroom block and ensure there is place for children to self-isolate as well as quarantine in the event of infection. Thanks to a timely and sizable donation (if we didn’t have this the whole school would have had to shut), we completed the new classroom building work and ensured all Covid measures were in place. We decided to only put 5 of the 20 beds in place, adding more should there be an increase in infections. The school reopened to p7 students who wrote exams. In addition to the above, food parcels and mosquito nets were distributed to the children of Pencott. No Covid-19 cases were reported. 9 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Ghana** The nutrition centre continues to rescue severely malnourished children and throughout this year have safely provided this service. The centre has also undergone a full maintenance program and is ready to continue service. Funds were also sent to help prepare the nutrition centre and medical centre for Covid patients at the beginning of the pandemic. No Covid-19 cases or safeguarding issues were reported. ## **Zimbabwe** Unfortunately, schools were shut in Zimbabwe for the whole of the academic year, only returning in Feb 2021. Exam classes still had to sit their exams, but no child was able to go to school. Only those with access to the internet could continue online learning. The truth is that the majority of the children we support could not afford to do this. In fact, most of the children had no access to a smart phone, let alone a computer. ## **Amatelaz Homework Centre** Between 35 and 45 orphans access the services of the Homework Centre every school day during school term. The team consists of a centre manager, coordinator, two tutors, two pastoral carers and some volunteers. The mission of the Centre is to help the children understand and complete their homework, ensuring they keep up with the demands of school. A lot of work is done to broaden their understanding of life and develop the skills to interact effectively in society. All of the children have English as their second language so a lot of work is done to improve their English language skills. Our team continued to provide support to the children throughout the year long lock down. Relief food parcels were distributed and the centre re opened temporarily before Christmas before being closed again. Data bundles were provided for those who had access to a smart phone and revision lessons were sent out to help exam classes prepare for their exams. The focus was to ensure we maintained contact with the team and addressed any crisis that emerged. The impact of lockdown will be felt for many years to come. No Covid-19 cases or safeguarding issues were reported. 10 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **University Scholarship** Naomi successfully passed her first year at university, studying laboratory science. When lockdown came into force, she had to move out of halls of residence and back into her grandmother’s single room accommodation. Funds were sent to cover internet and electricity costs as well as living expenses. In Dec 2020 she was able to move back into residence and has been in lockdown She was awarded the Deans commendation for her incredible work in her first year. No Covid-19 cases or safeguarding issues were reported. ## **Children of Hope** As schools were closed the team remained in contact with the children, ensuring they were safe and had their basic needs met. Relief parcels were regularly distributed and all the children have remained safe and secure throughout the lock down. No Covid-19 cases or safeguarding issues were reported. ## **Nzeve** Like the other projects, the welfare of the children was monitored and support given where needed. No Covid-19 cases or safeguarding issues were reported. ## **Hope for Life** Support groups had to stop due to the lockdown. We are regrouping now as things are beginning to ease. No safeguarding issues were reported. ## **Cyclone Idai** Everything was in place for the children to return to school in February. The impact of the lockdown is yet to be understood as these children had no access to learning for the whole year. No safeguarding issues were reported. ## **Moldova** Due to Brexit and the pandemic, the Keep a Child Warm distribution was cancelled. Our priority is to ensure Social Services are equipped to help the children. Having spoken to the team it was agreed that regular boxes of nappies and sanitary products be sent by courier to Cahul. Cost analyses shows that there is a similar cost between sending and purchasing the items locally, but due to the potential mismanagement of funds, it has been decided to send the items. The large clothing distribution will be reviewed as global conditions become clearer. ## **Keep a Child Warm** This year we have had to pivot and adapt quickly. The main distribution to Moldova was canceled but the need for winter clothing remains. We decided to experiment and link a UK school with a children’s home, seeing if enough clothes could be collected to send overseas. The other reason to do this was to see exactly how much it would cost to ship enough clothes for 40-50 children now that the UK has left the EU. The result was that only one school, Trent College, was able to deliver this due to their unique situation. Other schools found it too much and could not complete the task. This was mainly due to the lockdown. Companies that also tried to complete the task could not, as most of their employees worked from home as a result of the lockdown. As a result, only 1 shipment was made to a children’s home in Romania. 45 Children received a winter pack. It cost £700 to ship 1 pallet of clothing and it took over 3 weeks to arrive. We fundamentally believe in the importance of the project and will continue to find ways to operate as things hopefully improve. 11 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **Forget – Me – Notts** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** As the pandemic hit, we made a decision to do everything we could to maintain services and support the vulnerable children referred to us from social services. With the assistance of the Crisis Response team in the first lockdown and the FMN team in the second, we achieved this goal. We received 299 referrals (10 unfulfilled, 23 cancelled by Social worker, 29 outstanding) and completed 237 of them. The team helped 520 children and installed 230 beds. Other items like white goods, drawers, wardrobes, stairgates, kitchen items, microwaves, hobs, food parcels, toiletries, toys, baby baskets, hand knitted blankets, new bedding sets and other supplies were also given. We were incredibly grateful for a number of significant donations from a private foundation, Ikano bank, and individuals, that empowered us to keep operating. During the first lockdown we worked closely with Erewash and Amber Valley Social Services, and their senior managers triaged all the referrals to ensure we only deployed to the families that most urgently needed help. This worked incredibly well and really helped everyone be confident that the risks we were taking were justified. Towards the end of the year we were delighted to open the new Lancashire Hub in partnership with Hope Church Lytham. The team of volunteers were trained and equipped from the Nottingham office and have successfully fulfilled referrals across Fylde and Wyre and into Blackpool city. Chilwell Sixth Form ran a campaign to collect and prepare boxes of nonperishable food and toiletries for families. The FMN team would then give these gifts to the families when completing a referral. These gifts were always gratefully received. Donations through Amazon and the online shop kept coming through, and as things eased later in the year, the team were able to resume receiving donations from the local community. 12 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Christmas and Easter** Chloe, our placement student from Nottingham Trent University did a fantastic job with our Easter collection despite the first lockdown coming into force. She was able to collect and safely distribute 800 gifts to vulnerable children through social services. Kelly, our next placement student from Nottingham Trent University, also did an outstanding job delivering 2000 Christmas gifts for vulnerable children in the most challenging of circumstances. Coordinating the Covid-safe collection, wrapping, and delivery of the gifts was a major undertaking and she completed it successfully. During this she made a connection with a local confectionary company called TTK Confectionary, who donated extra gifts and offered to explore the potential of them creating a bespoke Easter gift for 2021. **----- Start of picture text -----**
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13 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **Hope Alive Tour** Unfortunately, we had to postpone the April tour due to Covid restrictions. Everything was in place for the tour to take place. The shirts were printed and all the runners had paid their registration fee. Michael and Neil have done a fantastic job recruiting runners. The plan is for the tour to take place in October 2021. ## **Crisis Response Team** The team were amazing in their response to maintaining Forget-Me-Notts response during the first lockdown. Because the virus was still relatively unknown, all precautions were taken to ensure the safety of the families and the team. The deployment helped refine our HAZMAT capabilities and experience and now the team is fully kitted out to handle a major situation whilst overseas on deployment. ## **Global Expeditions** Unfortunately we had to cancel all planned trips due to Covid restrictions ## **ThirdSEC** As global travel virtually came to a standstill, ThirdSEC services were not needed. 14 OPERATION ORPHAN IA COMPANY UMITED BY GUARANTEE) NOTES YO THE FINANCIAL STATEMÉNTS Icontlnued> FOR THE YEAR ENDED28TH FEBRUARY 2021 8tatemènt of Dlrectors. Responslblllties: The Ch8rities Acl and the Companies Act require the Board of Trust886 lo preparefinancial statemerrt6 for each financial year. wh￿h 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 8urplLk or deficit ol the charity. In preparing those financial statemenls the Board is required to'.- 6e1￿¢su1tats}8 accour*ing poI￿leS andthen applythem consi8tently', makejudgements and estimates that are reasonable and prudent.. prepare th8financial statements ¢)n th¢going ¢on¢ern ba$1$ unless ft 1$ Inapproprlat6 to prgsum&thatthe ¢hartty will¢ortinue in bu$ines$ and.. state whether appli¢able a¢¢ounting standards and statements of recommend￿ practice have been fdlowed, su4'8Ct lo any Material departure5 disclosed and explained in Ihefinancial staternenls. The Trustees are abo respon$ible for mairtaining adequate aocounting reoords which dk8cIc68 with re880r¢able accuracy at any time the financial position ol the ehaiity and which are sufficient to show ané explain the ch8rity's tran8action8 and enable them to en$ure that the ffnan¢lal 6ta¢gment$ ¢omp1y with the Companies Act 2006 and comply with regulatiorB made under the Charities A¢t. They are responslble for safeguarding the assets of the charity and herKe fort8kiny reasonable steps for the prevention and deteotion of fraud and other irregularrties. The Trusteets are also respon8ible for the contents of the trustee8' report, and the resportsibility of the Independent exarniner iri relation to the trLbtees' report is limrted to examining the report and e￿urIng th8t on tha face of the report, ther* are no inGorntsteKges with the fi9ures disclctsed in th& financial 8tatem&Tht& These ￿ount8 Iwve been prepared n ¥xtyd8￿e wrth the prowsiorts aPpI￿able to companie& SUbi￿t lo the small componie5 regime. l approve the attached staternent of financial aGtivities and balance sheet for the yèar ended 28th Fabru¥y 2￿21, and confirm that I have tnade available 811 information n&essary for its preparation. Approved by the dir&tors on the.................... on th￿r behalf by DIr￿tOr '. Prirt name". ÉoaDLI= q 15 INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Independent Examlneffs R8port to Tru5tO85 of Operation 0￿han Ltd I report to the charty tr￿188# on my examinat￿Sn ol the ￿r￿Unts of ts companyfc¢ the yaar ended 28. FebnJary 20214thth aro set out on pages 18 to 29. Re¥pvnsitrflitles and basls ot r•port AS the ¢hanty Irust88s of the cunpany land also its th'r*tors for the wrpos8s of company lawl you ar8 responsible for Ihè preparation of the accounts in acwrdance the requirements th the Companies Act 20C* llhe 2006 Act'i. Having satisfied Myse￿that the accounts of company are Tequir&* to ￿ 8udited under Part 16 of the 2006 Ad and ar8 81igible lor Independent examination. I report In respect ol my exarnination ol your e(mpanls accounts BS ramed out und section 145 of Ihe Charities Aa 2011 I'ihe 2011 ACVI. In carrwng (yjt my 8YAminab.(￿ I have fL4lowed the Directson5 given by th8 Chanty Commission uTrJer sectr)n 14515Kbl of Ihe 2011 ACL Independenl examinorfs stsiement I have ¢ompbted my *x8mination. I confm Ihat rKs matt¥s have COMB to my attention in wth the examinatlon 9￿ing rne cause to believe that in any materiat ￿$P￿t. a¢¢ounting records ￿re not kept in respect ofthe Cfmwary as reqU￿ed by 386 of the 2006 Act.. or th8 ar£ounts do not accord wth those records,. th8 a¢counts do not CoM￿Y vhth Ihe acwjnting requirements of 58cknn 396 01 the 20(￿ Act olher than any requifym8nt that the accounts give a'lnJ8 and fair we¥K which a mattw c￿sider8d as part of an Inde￿ndent examinats"on.' or the ar£ounts have not been prepared in accLYdance ￿th Ihe methods and pnnciF4es of the Statement of Recommended Pract￿£ for acwJnting and rerKJrtiw by Charibes laP￿￿8￿e to chJrits"85 weparirvJ th&r ac￿nts in accordance wrth the FinarKb81 Reportino Slandafd apF4uble in the UK and Republ￿ of I￿￿nd (FRS 10211. 1 tt8v8 no cc￿e￿n$ and have come xross Th) olher matter5 in c¥theCtiC￿ wih th8 8XaM￿atr.0n to lthfjch att8nlion should bo drawn in this r8POrt in ¢Yderto a Fwr U￿181$13ndITrJ ofth8 ￿)Un[S to be r8ach8d. Christian Cbh8rty FCCAICTA CTA 31 Crown way. c￿lIa$t0￿. Derby, DE73 5NU Dat8.' 28 July 2021 16 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **(Incorporating Income & Expenditure Account)** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Legacies & Similar Income
**3a**
Activities for Generating Funds
**3b**
Investments Income
**3c**
Charitable Activities
**3d**
Other Incoming Resources
**3e**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING/ (OUTGOING) RESOURCES**
Total Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**||Unrestricted
Restricted
Funds
Funds
£
£
160,307
78,404
3,420

(5,850)

5,590
|**TOTAL**
**TOTAL**
**2020/21**
**2019/20**
238,711
290,868
3,420
9,524
(5,850)
27,200
5,590
500|**TOTAL**
**TOTAL**
**2020/21**
**2019/20**
238,711
290,868
3,420
9,524
(5,850)
27,200
5,590
500| |---|---|---|---|---| |||**169,317 72,554**|**241,871**
|**328,092**
342,098
17,021| |||116,239
115,461
14,181
0
|231,700
14,181|| |||**130,420115,461**
**38,897(42,907)**
(11,517)
63,896|**245,881**
**(4,010)**
52,379|**359,119**
**(31,027)**
83,405| |||**27,380 20,989**|**48,369**|**52,379**| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 19 to 27 form part of these financial statements. 17 OPERATION ORPHAN IA COMPANY LIMrrED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 28TH FEBRUARY2021 BALANCE 8HEET A8 AT 28TH FEBRUARY 202q LhwestrKted Restrthd 2020121 Funds Funds Total 2019120 Tot41 Flxed A559t5 Tarvjbi le Assets 18,760 18,760 24,099 Total Rxed T4￿1b1¢ Agsets 18,760 18.780 24.099 Current Assets D8btCfS & Prèpayment$ Cash at Bank and in Hand 27,807 25,071 52.465 Total Current Ass8ts 33.200 04271 Credttorg: Amount8 falliNJ due in one year 8.191 8,191 Total assets less Currert Ilabllkl•s 26,009 26.071 10,080 ,524 Credlt(Ys: knounts falling due ater year 20.471 20,471 NET ASSETS ,298 .071 48.369 S2.379 Funds of th• Charlty General Funds Restricted Funds 23,298 25,071 749 51,630 25,071 Total Funds 23,29 25,071 48,309 52,379 Dlrectgrs. RespOnsI￿￿tIes- The directDf$ are Satisfied that for the year ended on 28th February ￿)21 the Gharitable company was entitled lo exemption from the requirement to obtain an audit (S￿er section 477 of Ihe Cornpanies Act 2006 and that no mernber ar mèmbers have required the company to obtain an aUd￿t of its accounts for the year in qu95tion in awordan¢8 wrth section 476 of the Act. However. in acCOrda￿e with section 145 of th? Charities Act 2011, the accounts have been ex8min6d by an Independent Examiner whose report appears on page 16. Th8 directors acknowledg• their re$ponsilNlhy frx Complyiro with th• requirern•nts of Ihtr Companlèts Act with resped to accounting records and the prepwation of xcount8. The accounts have been prepared in accordance with the provi%ions in Part 15 of the Companie5 Act 2006 applicable lo companie5 subjeBt to the small companies r￿Irne and in accord￿¢* with the Firtancial Reporting Standard for Smaller Entities leffectNe Apri13JO81. The directors acknowledge their resportsibility for ensuring that the ¢omp8ny keeps PToper accountlng records wh￿h comply with section 386 of tho A¢t and for prep*ing ￿na￿l01 Statements which give a true and fair view of the stale of affairs of the oompany a5 at the end of the financial year aNI rf rts profrt and Ic*s for the financial year in accOrdar￿e with th8 r8quir8ment5 of soction5 394 and 395 and wtrNGh ¥therwr*e ¢omply with the requirements ofthe Companies Act 2CMJ6 rdattng to accounts, 80faras applicatAe to theco any. Approved by the Diroctors on the . Signed on their behalf by Dlrect PrSnt Name.. &LA O L/£y rfla3Tr1= 18 ## **OPERATION ORPHAN** **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation** The financial statements have been prepared in accordance with all applicable accounting standards, as modified by the SORP. The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Acts, and include the results of the charity's operations which are descr ibed in the Trustees’ Report, all of which are continuing. Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP. The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement. The particular accounting policies adopted are set out below. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources; - the Directors are virtually certain they will receive the resources; and - the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## **Tax** _**Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services has been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. 19 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **1. ACCOUNTING POLICIES (Continued)** ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Support Costs**_ Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at Directors' best estimate of market value. ## _**Fixed Tangible Assets**_ It is the policy of the charitable company to write off the cost of small fixed ass et investments in the period of acquisition costing less than £500. ## _**Depreciation Expenses**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows: Equipment / motor vehicles 25% - Reducing Balance Basis ## _**Changes in Accounting policies and previous accounts**_ There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. 20 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **2. TANGIBLE FIXED ASSETS** |Cost
01-Mar-20
Additions
Cost at
28-Feb-21
Depreciation
01-Mar-20
Charge
Depreciation at
28-Feb-21
Net Book Value
28-Feb-21
Net Book Value
29-Feb-20|
|General
Restricted
**2020/21**
Equipment
£
36,731
Equipment
£
**Total**
£
36,731
920
920| |---|---|---| |||37,651
37,651
12,666
12,666
6,225 6,225
18,891
18,891
**18,760**
**18,760**
**24,098 24,098**| ||

|| ||
|| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 28th February 2021 : None 29th February 2020 : None 21 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **3. INCOMING RESOURCES** |**Note**
**a) Donations, Legacies**&**Similar Income**
Gifts&Donations
Gift Aid Tax Recoverable
Grants Received
Donations in Kind
**b)Activities for Generating Funds**
Fundraising Income
**c) Investment Income**
Bank Interest
**d)Charitable Activities**
Global Expeditions
**e) Other Incoming**
HMRC JRS
Sundry income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
46,248
71,757
118,005
160,275
11,059
6,647
17,706
13,153
103,000
0
103,000
113,128

4,312
**160,307**
**78,404**
**238,711**
**290,868**
3,420
3,420
9,524| |---|---| ||**3,420**
**3,420**
**9,524**
-
-
-
-| ||| ||(5,850)
(5,850)
27,200| ||**(5,850)**
**(5,850)**
**27,200**| ||


5,590
-
5,590
500| ||**5,590**
**- 5,590 500**| 22 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **4. RESOURCES EXPENDED** |**Note**
**a) Charitable Activities**
Administrative Expenses
Advertising & Publicity

Books&Literature

Depreciation Expense
Fund raising costs

Global Expeditions

Grants Payable

Praxis Costs

Printing, Postage&Stationery
Project Costs

Rent&Rates
Staff Costs
Computer costs
Sundry Expenses
Telephone Costs
Travel&Subsistence
Utility Costs

**b) Governance Costs**
Bank&Interest Charges
Insurance Costs
Accountancy Fees
Legal&Professional Fees

|










|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
0
0
4,640
5,249
13
0
13
2,508
0
0
0
0
6,259
0
6,259
8,206
0
0
0
27
0
(1,520)
(1,520)
13,800
0
88,075
88,075
122,059
0
0
0
131
190 0
190
2,097
0
28,907
28,097
80,050
6,04306,043
8,557
91,578
091,578
93,007
4,640
4,640
0
1,017
0
1,017
767
3,233
0
3,233
2,136
2,228
02,228
3,216
798
0
798
738| |---|---|---| |||**116,239**
**115,461**
**231,699**
**342,098**| |||



1,800
0
1,800
967
3,696
0
3,696
7,035
7,411
0
7,411
8,231
1,274
0
1,274
788| |||**14,181**
**0**
**14,181**
**17,021**| 23 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **5. RESTRICTED FUNDS** ||01/03/2020|Income|Expenditure|Transfers|28/02/2021| |---|---|---|---|---|---| |Congo|0|166|7,200|7,034|0| |CRT: COVID-19|0|11,171|6,934|-4,237|0| |CRT: Development|0|6|0||6| |CRT: One-off costs|0|0|466|466|0| |Forget Me Notts|34,177|23,013|51,785||5,405| |Ghana General|8,006|3,836|2,000|-3,645|6,197| |Ghana: Kings School|1,037|465|855||647| |Ghana: Nutrition Centre|354|501|4,500|3,645|0| |Ghana: Overseas Projects|854|0|0||854| |Hope Alive Tour|3,314|685|277||3,722| |Iraq|1,190|0|800||390| |KAC: Learning|0|60|0||60| |KAC: Warm|0|30|2716|2686|0| |Memorial – Helen Griffith|668|0|0||668| |Moldova Fund|0|1,200|0||1,200| |Nepal|0|139|3,752|3,613|0| |Rubbish Science|1,426|0|0||1,426| |Russia: I believe in a miracle|0|3,513|100||3,413| |Sierra Leon - Heaven Home|0|554|3,720|3,166|0| |Uganda: General|-5|786|747|-19|15| |Uganda: Joy|40|0|240|200|0| |Uganda: Nangoli’s family|0|500|420||80| |Uganda: Pencott Primary School|394|19,146|41,002|21,780|318| |Zimbabwe: Amatelaz|2|3,178|9,012|5,965|134| |Zimbabwe: Idai Orphans|0|476|0||476| |Zimbabwe: Nzeve|173|2,330|4,822|2,379|60| |Zimbabwe Scholarship fund|0|0|3,100|3,100|0| |**Total**|**51,630**|**71,757**|**144,449**|46,134|**25,071**| The restricted funds are wholly represented by the cash reserves of the charity and are to be expended as specified above. The restricted funds in deficit are classed as continued operations and funds will be replenished in the coming financial period. 24 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021** ## **6. CASH AT BANK AND IN HAND** |Cash at Bank and in Hand
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2020/21**
**2019/20**
£
£
£
£
27,807
25,071
52,878
52,465| |---|---| ||**27,807**
**25,071**
**52,878**
**52,465**| ## **7. DEBTORS & PREPAYMENTS** |Debtors & Prepayments
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2020/21**
**2019/20**
£
£
£
£
5,393
0
5,393
3,093| |---|---| ||**5,393**
**0**
**5,393**
**3,848**| ## **8. CREDITORS & ACCRUALS** |Sundry Creditors
Accountancy fees
Tax & NI
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2020/21**
**2019/20**
£
£
£
£
1,865
1,865
1,012
1,000
5,326
1,000
5,326
1,000
1,022
**8,191**
**8,191**
**3,034**| |---|---| ## **9. CREDITORS: LONG TERM LIABILTIES** |HP Liability||Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2020/21**
**2019/20**
£
£
£
£
20,471
20,471
24,243
**20,471**
**20,471 24,243**| |---|---|---| 25 ## **OPERATION ORPHAN** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **10. STAFF COSTS AND NUMBERS** |**2020/21**
£
Gross Wages and Salaries
83,996
Employer's National Insurance Costs
4,794
Pension Contributions
1,410
**90,200**
Employees who were engaged in each of the following activities:
**2020/21**
TOTAL
Activities in furtherance of organisation's objects
5
**5**|**2019/20**
£
90,099
4,493
2,908| |---|---| ||**97,500**| ||
**2019/20**
TOTAL
5| ||**5**| The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of over £60,000. (2019/20: £60,000) ## **11. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES** The Company is Limited by Guarantee (07148510) and is a Charity registered with the Charity Commission (1136170) and does not have a Share capital and has no income subject to Corporation Tax. |**Note**
Profit/ Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 29th February 2020
|**2020/21**
£
(4,010)
**(4,010)**|**2020/21**
£
(4,010)
**(4,010)**||**2019/20**
£
(31,026)| |---|---|---|---|---| |||||**(31,026)**
83,405
**52,379**| |||52,379
**48,369**||| 26 ## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2021** ## **12. DIRECTORS AND OTHER RELATED PARTIES** During the financial period Director Mr. Bradley Moore received £31,600 (2019/20: £25,953) in salary related payments in managing and administering the Charity in furtherance of the Charity's objects. During the financial period Director Mrs. Cyrilyn Moore received £4,992 (2019/20: £11,094) in salary related payments in her capacity as executive Directors of Operation Orphan in furtherance of the Charity's objects. No other payments were made to Directors or any persons connected with them during this financial period. No other material transaction took place between the organisation and a Director or any person connected with them. ## **13. RISK ASSESSMENT** The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **14. RESERVES POLICY** The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavor not to set aside funds unnecessarily. ## **15. PUBLIC BENEFIT** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 27