## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2022**
**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
(A COMPANY LIE*llTED BY CUARANTEE
## **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 2021 **END OF FINANCIAL YEAR** 28th February 2022 **DIRECTORS AT 28TH FEBRUARY 2021** Bradley Moore Cyrilyn Moore Damian Broughton Helen Broughton Jez Currin Sarah Dickin
Bradley Moore **COMPANY SECRETARY** Memorandum and Articles of Association incorporated 5th February **GOVERNING DOCUMENT** 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** 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 2022**
**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 Damian Broughton Helen Broughton Jez Currin Sarah Dickin
## **Staff**
Bradley Moore - Managing Director Cyrilyn Moore – Communications Director Caitlin Sayce - Operations Manager David Hearn – UK Operations Director Heather Sharp - Administrative Assistant Matthew Simpson – FMN & WNWN Driver & Operator Aaron Sedgwick – FMN &WNWN Operator Kelly Raubenheimer – WNWN Administrator Daniel Silburn – FMN Caseworker
## **Intern**
Emma Archer
## **Note from Managing Director**
As things have settled down and begun opening up again, we are so encouraged that we’ve maintained all our projects as well as developing new initiatives, including a wholly owned trading subsidiary. This is down to our loyal support base and a dedicated and hardworking team of carers across the world. I could not be more proud of everyone who has stepped up and ensured the care structure of the children remained, and continues to remain, strong and present.
Waste Nott Want Nott Ltd is an exciting venture that has great potential in providing a sustainable income stream to the charity. Securing the long-term care of the children is critical and this business resonates with so many people, especially as environmental issues are of great importance. All signs indicate a bright future for the company.
It has not been easy for our teams around the world to navigate such a fluid and unpredictable season, especially those who care for children living in the communities. The Ugandan team had to navigate a really difficult situation, but have truly emerged strong with the children safe, well, and now back in school.
The children have been absolute heroes, as they have felt the full force of the pandemic, especially with the loss of time at school and a world of uncertainty. For many of our children living in the community, the infrastructure to maintain online learning was a step too far and so our teams had to develop ways to help the children keep taking small steps forward in their learning. A lot of work is now being done to ensure the children catch up and stabilise.
I cannot thank all of our supporters enough for continuing to support the children through these uncertain times and for responding so generously when faced with sudden emergencies. Together we have made a real difference.
Thank you.
Brad
4
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **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 2022**
## **Staff, Trustees and Volunteers**
Operation Orphan has held three Trustees' meetings dated 09/07/2021, 15/10/2021 and 15/01/2022 and were in regular operational contact throughout the year.
The charity welcomed their first international intern from Texas, Emma Archer, who joined in October and has been an absolute star as we have navigated many changes throughout the year.
Kelly left to return to university in July but remains as a part time administrator for Waste Nott Want Nott.
John and Reuben both moved on and we are delighted to have Matt and Aaron join the team. Unfortunately, Daniel, who joined as the FMN Caseworker had to leave due to health reasons. Matt and Aaron have now taken this role on, in addition to the domestic WNWN runs.
## **Fundraising and Corporate Engagement**
## **Danbro**
Danbro continues to support the charity by underwriting the core administration costs, and for this we are incredibly grateful. 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.
## **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.
## **Ikano Bank**
Ikano Bank have been an incredible supporter of Operation Orphan this year, with funding grants coming from the UK and European funds. They have agreed to cover the costs of the WNWN van as part of their CSR contribution to the children and the environment. We continue to work together.
## **Other companies and networks that support Operation Orphan in various ways include:**
Smellie Savage, Home Outlet, Silver X Logistics, Russell Scanlon, Harper Recruitment and TTK Confectionary.
## **Waste Nott Want Nott (WNWN)**
WNWN completed its first year of trading and we are delighted to report a profit. A new wholly owned trading subsidiary was established with Jez Currin, Brad Moore, and Nick Cawthorne installed as directors. The company now has 5 commercial clients, including IKEA Nottingham, and a thriving domestic collection service. The addition of fridge/freezers has been warmly received with the items being processed by Environcom in Grantham.
The mattresses and sofas have been recycled by 4YourWaste however this business unfortunately stopped at the end of January. Recycling is now being done through a combination of recyclers across the Midlands.
Matt and Aaron do a fantastic job and we are looking to recruit another driver in the near future.
Plans for a recycling plant in Worksop are still in the pipeline. The business is established and turning a small profit.
6
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Project Updates**
## **Sierra Leone**
The children did incredibly well in the end of year exams and we now have a number of the children away at secondary boarding school. Most seem to be settling in well, but this is a huge adjustment for them.
It is with sadness that we announce the death of our beloved - Hamid Kamara. Hamid was a fighter and has been with us since 2016 after he was abandoned in hospital. Hamid was loved by all, especially Hannah who took it upon herself to shower him with extra love. Hamid died of complications linked to multiple dystrophy. May his gentle soul rest in peace. We were blessed that he graced our lives and he will be remembered always as a little trooper.
Special thanks and appreciation goes to Mr Kallon, Mr Koroma, Amadu, and Aunties for rallying around today to ensure we give him a dignified burial, and for being there to comfort the other children.
Otherwise all the children are safe and reintegrating back into normal life as Covid restrictions slowly ease.
## **Ghana**
The Kings Village has now established a UK charity. As part of the transition, the funds Operation Orphan previously received from Ann and Terry for the nutrition centre, water and sanitation programme and the overseas project are now being received by the UK charity. Operation Orphan has committed to funding 5 school places for orphans attending the Kings school. It has been an honour and privilege to represent the Kings Village in the UK for the last 10 years and the development of the new charity is essential in maintaining a more sustainable and focused support base.
## **Moldova**
In the autumn we sent a shipment of winter clothing to Social Services for Foster Children in Cahul.
The clothing for 48 foster children was taken across to Rochdale for transport via courier to Moldova.
The winter clothes arrived at Cahul social services and have been distributed.
Due to the crippling cost of energy Operation Orphan offered a heating subsidy for foster parents. This was distributed in the presence of our partner Vasile and the head of child protection Maria. Each recipient had to show proof of fuel purchase and sign for the money. Feedback is that this gift was extremely well received. We will continue with this programme through the autumn and winter months.
7
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Democratic Republic of Congo**
Over the last year the children have been stable and safe. They have been back at school and funds were sent for the fees and to ensure they have school uniforms and stationery. We also had two new children join the family. These children are siblings who lost both parents. The father was shot and their mother's death is not well known. They were living with their grandpa in the village who wasn't able to look after them and a request was made to find a place for them to stay.
Harvest from the farm was really good and a decision was made to invest in expanding the amount of land to be used to plant crops on the farm from 2 to 10 acres. Funds were sent to hire a tractor to plough the land and to cover the input costs of fertilzers and weed killer. Seeds were provided by a local farming programme designed to stimulate more farming in the region.
Regular feedback is received from the team and the occassional Face Time with the children has been fun.The home now has chickens and ducks and a healthy-looking veg patch.
8
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Uganda**
The home for the 6 new children is complete, bar some painting which had to be stopped because Mercy fell ill with Covid. Hospital fees are obscene and there was a lot of concern about her wellbeing. The health workers came and tested all the children and cleaned the school and home. No one else fell ill. To comply with Ugandan Covid response requirements it cost over £800. Funds were also sent to cover the emergency relocation costs of 4 abandoned children, whose parents/guardians are in hospital with Covid. We continue to monitor their safety.
The 6 children in our care are all doing well and an extension has been granted so we can complete the building work.
9
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
The following are reports and permissions from social services regarding the 6 children in care.
10
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
11
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
Phil is doing amazingly well at his school in Kenya but had to stay over the break in Kenya so funds were sent for his subsistence over the holidays.
The installation of the barbed wire on the wall was completed as well as the purchasing of items for the kitchen
We were asked for funding for secondary school places. Two of the looked after children are entering high school. We have decided to sponsor 4 children this year from Pencott for secondary school so that the orphans in the community benefit from the support as well as the looked after children. Money has been sent out to register the four children.
12
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
A young orphan from the community broke his leg whilst collecting firewood for his grandmother. We sent over the funds to cover his medical expenses
One of the girls had cerebral malaria but is now recovering and well.
The new school sign – getting things in place for recruiting
Other pictures of children, new furniture in the house, school dates.
13
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **CHILD RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
_**We received the following on Wed 12 Jan 2022 from Joy – Project Director**_
The girl you see in the picture is 16 year old. Were it not for Covid interruptions she would be in her Senior 4
She was a pupil of Pencott for all her primary school, sponsored. We lost touch with the mother when she remarried and moved out of the slum
Two weeks ago, the mother came sobbing saying that she has sent her off to her father and the father had married her off to an old man in the village of Bulambuli. It took us a while but we were finally able to trace her and rescue her. She is now in the home.
We have done all medicals and she is ok health wise. We are doing our best to rehabilitate her.
She has expressed interest in tailoring. She says she can’t face the stigma of returning to school and even here, she refuses to leave the house. There's a vocational school for girls in Kampala run by nuns, from our view, we believe it would be suitable for her to be removed from the Mbale environment all together for a while.
I have personally visited the school and would highly recommend her joining it. Their tailoring program runs for 2 years. With three terms a year meaning a total of 6 terms.
School fees and hostel, feeding, uniform totals to 1.5m a term.
We know that you have already done so much for the children, we simply do not know how to turn this one away.
_**Brad’s response:**_
Hi Joy
Well done for rescuing her. We will put out an appeal to see if we can raise the funds for this. No promises, but we will try.
- Please could you answer the following questions.
- Can I ask about her mothers situation and why she was sent away?
- Also could you explain how she would be cared for and monitored whilst at the vocational school.
- `o` Finally - Are social services aware of this? Please remember that it is a fine line between rescuing a child and kidnapping. I have a team that can advise on this to make sure you are covered and not in breach of any laws.
Bless her. I am glad she is in a safe space. Let’s keep talking
## _**Joys response**_
Hi Brad, the mother is in a second marriage, her husband does not want the child at his residence. It's very common practice here for some men to reject their step children.
The school is a boarding, they provide meals, accommodation and medical within that fee. Of course we shall have to provide her with some necessities during her stay. They allow visitation once a week, we shall try to visit and check on her progress.
Yes, she was rescued by social services, underage marriage is illegal here though it continues to happen, there's a police case opened against the father and the man, though we left that for her mother to handle, we offered her moral support and advise if she needed any.
Please, any advice is much appreciated. She is in the home with the consent of the mother and also because she has no place else to go.
She is a product of teenage pregnancy, the mother had her when she was about 14 years old and dropped out of school.
**The girl is now enrolled in the tailoring school in Kampala and has settled in extremely well. Joy regularly visits and ensures she is ok.**
14
## **Zimbabwe**
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Amatelaz Homework Centre**
The team have adapted so well over the last 18 months and kicked back into action when lockdown eased a few months ago. Unfortunately, the country has entered lockdown again. Our children are seriously disadvantaged as they have no access to online learning. Some have access to mobile devices. In these cases, we do provide data bundles to help stay connected and do some online learning but this is not enough to keep their learning at a high level.
Below are the results of those that managed to write exams during the pandemic.
O Level Results
1) Tadi: Passed 8 - 1 A, 3Bs, 4Cs,
2) Mona: Passed 7 subjects, 4Bs and 3Cs
3) Karen: Passed 6-- 1A, 3Bs, 2Cs.
A Level Results.
1) Taf: PASSED--10 points.
Oni and Wendy continued to offer pastoral support to all the children and made regular contact throughout the pandemic. When the students were able to return to the centre, the couple ran sessions that focused on many different well-being issues.
In addition to this Wendy runs a sewing club on a Saturday. Unfortunately, due to students having to attend catch up classes on Saturdays at school, the number attending the sessions were low. Those that did make it learned patchwork and embroidery stitches and learned how to make eco-friendly sanitary pads. The main reason this was a focus was because of the expense of disposable pads
It has been a challenge keeping connected to the children through the strict lockdowns and to provide learning materials in a community where IT is scarce and costs of data prohibitive. The team have created simple content and found ways to use guardians’ phones to get support to them.
Over Christmas and throughout the pandemic we were able to provide food and other practical items to help the children and their guardians survive through a very challenging time.
15
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **University Scholarship**
Natasha completed her practical semester and as she had to live at home due to Covid restrictions we began sending living expenses directly to her.
We had to upgrade her computer as the Uni brought in a piece of exam software, because of Covid, that couldn’t work on her OS. She now has the technology that she needs to complete her course. I have introduced her to a Dr I know who works for the CDC in Zimbabwe to try and get her a placement for her upcoming placement year.
Natasha is now on placement at a laboratory in Harare. We helped move her and get a place to stay. We continue to contribute to her tuition and living expenses. The Lab should be paying her but, as in most cases in Zimbabwe, the salaries are either late, nonexistent or less than the stated amount. year. Otherwise she is thriving and enjoying her time in industry.
## **Children of Hope**
Unfortunately, due to the extended lockdown the children were not at school. This meant that no school fees were paid. The local team kept in touch with the children and provided relief as and when necessary.
## **Nzeve**
The impact of Covid was only felt by the absence of support and education in the lives and the children and their families. Funds were sent to ensure the centre was able to reopen when things eased. After 21 years at the helm, Libby is handing over the reins to Selina, who will be responsible for the overall running and direction of the school. We will continue to provide the support we have been giving and be a part of the transition. Below is a testimony we received from the school.
## **TESTIMONY**
## _**AN EARLY START**_
_Sindie’s parents had a wonderful white wedding. Both the families were involved, and they did all they could to make the wedding a success – the traditional dancing down the aisle, metres of satin material decorating the large hall, huge crowds of guests to feed and a big fanfare as the gifts were announced! The Deaf community from all over Zimbabwe attended – it was an exciting event._
_Sindie was born a year later. She is now only 2 but she already attends Nzeve preschool twice a week. Both her parents are deaf, and she was noticed to be deaf whilst very young. She is visually aware and watches everything around her. Sindie is learning to communicate through sign language but she gets frustrated at times and has tantrums- just like any other 2-year-old!_
_Nzeve programmes help her parents to learn appropriate ways of disciplining and teaching her. Deaf parents do not get the same amount of support from the media, friends, relatives or even their own parents, as most hearing couples do. Their relationships with their own parents (who were often hearing) were sometimes strained and lacked good communication, unless their parents had good sign language skills._
_98% deaf children in Zimbabwe have hearing parents. The few, like Sindie, who have deaf parents have an advantage for communication because they have access to signed communication from the beginning but bringing up a deaf child in Zimbabwe is not easy. Services are few and the stresses and concerns of parents of children with special needs are many- inadequate access to information and services, financial barriers, lack of community and family inclusion._
_Sindie has already started to learn in a medium accessible to her- using sign language and visual methods. Many other young deaf children in Zimbabwe are ignored till they reach school age and then are refused school places because they cannot speak. Nzeve seeks to identify and help young deaf children and their parents. In order to empower deaf people, we have seen the need to provide interventions from an early age, which includes programmes for parents to help them accept their children and communicate with them._
16
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Hope for Life**
Hope For Life was established in 2008, with a small group 8 children who were all living with HIV/Aids. Before establishment, this group was under a part a research programme with Dr Ross Parsons who wanted to see what intervention might be done to help these children.
The main aim of Hope For Life support groups is to help children living with HIV/Aids to cope up with devastating physical, emotional, psychological, social and spiritual impacts of the disease.
From 8 children, Hope For Life has reached over 300 children In Mutare District and the majority of them are now grown up.
Support group meetings help children deal with the following issues:
1. Adherence to medication.
2.How to cope up on Stigma and discrimination
- 3.Sexual and Reproduction Education especially to adolescence group
4 .Child Abuse
In 2021, Never Femayia (Founder) handed over the day to day running of the project to a former member, Letwin.
During Covid, volunteers visited families to see how children were coping. The lockdown impacted most families as many of them are self-employed and could not work due to the curfews and lockdowns. The other issue was an increased viral load in some of the children due to a lack of interaction and accountability and now things are opening up, the plan is to restart the support groups and engage directly with the young people. Hopefully this will see things stabilise.
## **Testimony**
_My name is Tariro Matope and I am married. I am a member of hope for life. Hope for life has given me life whilst I had thought that my life has ended. I gain confidence and not to look down upon myself. It makes me to believe whom I am who am I going to be in the future. I was a shy guy I didn't want to mingle with others because of my status but all vanished when the day I become a member of hope for life._
_It has built up my future now I am happily married, which was one of my biggest challenge in life all because of Hope for Life I am what I am today thumbs up to Hope for Life_
## **Cyclone Idai**
Our aim in responding to disasters is to ensure we maintain the support and care of the orphans we identify. Oni and Wendy head up our pastoral team in Zimbabwe and regularly visit the children in Chimanimani, ensuring they are well and that their school fees are paid. Oni sent the following reports after visiting the children.
## **Report 1**
I first met with Pastor Sithole who is on the ground now and then went to the Ministry of education to fetch Kuda. Our first stop was Chimanimani High School (Ngangu). I was first introduced to the Headmaster Mr Hove and he was very pleased with the help that the learners are getting from OO. He arranged that I meet the learners and the teachers, so I did.
**Graham: Form 3** - I first spoke to him before meeting with the teacher. According to him everything is ok and he is so grateful with the support that he is getting from OO and promised to work very hard.
I asked him about home and he said everything is alright. This time I did not manage to visit where he stays.
17
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
**Michelle: Form** 4 - She is doing good at school, I also met her first and then the class teacher Mrs Uranda. She also commented on her good behaviour as well. She said I am not ashamed to say anything about her because she is a disciplined child. I asked Michelle if everything is ok and she said yes but I don't have a satchel bag to carry my books to school. At home she said everything is fine.
**Barbara: Form** 3 - She is doing ok at school. Working very hard According to her and that was also supported by her class teacher Mrs Mhlanga after meeting her. The teacher said this is one of the children we are confident and looking forward to do well and come up with good results.
The teacher was also impressed with her behaviour. Also could not visit her home this time.
**Abi: Form 2** - According to Pastor Sithole, when he came for school fees invoices at the school, he was told that we cannot add Duncan on the list because we don't know his results yet since O level results were not yet out. They decided to replace him with the other affected girl Abi. Abi is doing ok at school, I met with her and she is well behaved, even according to the teacher. I will get more info about her on my next trip since I was unable to visit her home and guardians.
The headmaster and the teachers were so helpful and very open.
We then left for Ngangu Primary . I was introduced to the Headmistress Mrs Govo.
We had a chat also thanking OO for the good work they are doing. She was also very thankful on behalf of the school staff and the learners for the security fence that was erected around the school.
This time I first met with the teachers before meeting with the learners. The teachers were so happy with all the learners but also commented on Victor and Ralph. They said Victor needs lots of help for he lacks creative. He needs lots of motivation and Ralph is more active and creative. One teacher was also lamenting the lack of internal and external counselling for these children. For example he said they are still carrying the burden(trauma) of what happened to their families. For example he said if you start to teach about ozone layer or anything to do with cyclone some of them starts to cry. So he was asking us as well to try and help the other side while they are also playing their part. The other thing about resources, was lack of text books. But otherwise, they were so happy with the work OO is doing.
**Rachael: Grade 7** - Very disciplined girl and she said I also go to Church. She also brought up the issue of a satchel bag. She said home is fine.
**Victor: Grade 7** - He is doing well in all other subjects but can't write a story with more than two paragraphs. But he said I am working hard and getting help from friends as well. He said everything is fine at home.
**Ralph: Grade 7** - Doing well, very happy and enjoying school. He said home is fine with a smile looking down.
**Fungi:** - No longer at the school, I heard from Never that she transferred to Harare or somewhere. The school doesn't know where she is, but I asked Pastor Sithole to do a follow up. This happened last year. So she was replaced by one Anesu.
**Zelma: ECD B** - I met her as well. She is doing fine at school.
After that we went around the school checking the fence and taking photos.
We then left for home visits.
The first stop was at the Kanetas. I met with the guardian( Auntie) and asked her how is she and the children. She said the children are ok and more disciplined now. She was so thankful to OO for the help the children are getting. They are nine altogether and she said most of the time the children only have one meal a day in the morning when going to school and maybe something when going to sleep if there is any. I just jot that down, I did not say anything.
Duncan was at home. He secured a place at school but he hasn't paid fees and he doesn't have uniforms. The form 5s opened already on the 10th of May. His fees for this term is $1930.00zwl and next term will be $5500.00zwl. He also doesn't have uniforms. The form 5 uniform is different from the form ones to four uniform. He also doesn't have exercise books (stationery). I did not promise anything. So that’s the situation with Darlington who was replaced by Abi.
The Headmaster said we have secured his place as soon as he is ready he can come to school.
18
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
Then we had to look for Vinashe, she was also not at school. After a couple of phone calls we found out where she stays. We went and I met with her. She lives with her mother and other two sisters. The mother asked for money from friends and borrowed from people so that she can pay and fees and secure her a place at school. She paid the $1930.00 for this term and next term will be $5560 .00 for her. She also doesn't have uniforms and exercise books, that is why she is not going to school. The mother said she is crying everyday wanting to go to school. I spoke to her and she really loves school.
I checked with all the schools about invoices for fees, they were given to Pastor Sithole and he said he sent them to Lighthouse already. I saw the copies as well. No arrears at all schools.
## **Report 2**
Wendy and myself (Oni) went to Chimanimani to visit all the children and their guardians. We met with Pastor Sithole in Chimani and he took us to the children's homes.
We first visited Nhikiti's homestead. Graham is now in form 4.He had gone to a neighbouring village to visit a sick relative. We had a privilege of talking to her guardian. She was so praiseworthy of Gift because of his good behaviour. We enjoyed talking to her and learning more about Graham.
19
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
Graham’s guardian.
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
After that we walked to Anesu home. She is doing grade one. Anesu is a very shy young girl. We thought maybe she is scared of us but we learnt that even her guardian find it difficult to talk to her. So we spent some time with her encouraging her to be a good girl. We also encouraged the guardian not to continue reminding her of what happened to her parents during cyclone Idai.
Anesu sitting between me and Wendy and her Aunt (guardian) sitting far left.
From there we walked to Abi house and also met with her guardians (Grandfather and Aunt).
Abi is doing form two. Her ambition is to be a nurse. So we took some time giving her career guidance since what she wants to do and her subjects combination that she is doing at school are incompatible. That showed us that they were also lacking career guidance. We also encouraged her to focus and look forward and don’t let the disaster that happened pull her down. The grandfather is a lovely person infact the whole family.
20
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
They stay with their two Aunties. The guardians are taking good care of them. Their only problem or we can say what they are lacking according to them is that they are failing to pack food for the children to take to school for eating at breaktime. Otherwise the children are doing fine and are happy. Duncan wants to be a lawyer and he is working very hard at school to achieve his goal. Michelle wants to be a nurse, she is doing the right subjects though. We had good conversations with the other children as well especially grade sevens and form fours for they are starting their exams this month.
While we were talking to all the children from the start, something came up again about their uniforms. They are worn out. According to their understanding, when these uniforms were first bought, they were told that this will be done every after two years. They were asking if that was correct. Otherwise they were not complaining but so so grateful to Operation Orphan for including them in a wider family and paying their school fees.
I once reported that Rufaro one of OO beneficiaries has now moved/transferred to Harare. Pastor Sithole told me that she is now staying with another family member and yes, Social Services were informed and we saw her grandfather. Which means we are now left with four children at the senior school and five at the junior school to make them nine.
On another note, we had a privilege of taking maize seed to give to each child. This was given to Lighthouse Church (Memory) by Miracle Missions to give to each child/guardian.
**As a result of these visits the children all have new school uniforms and Victor is in school. Anesu is responding well after her chats with Oni and Wendy and the children are all stable. We are looking at the infrastructure of their homes, to ensure they are safe, especially in relation to the pit latrines and Duncan’s fees have now been paid.**
21
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Kenya**
**We have recently become the UK/USA presence for Kids League Kenya. Our UK contact Ann and her husband Trever worked for decades in Uganda and were responsible in establishing Kids League Uganda. They have retired and are back in the UK and want to use their time to raise support over here. We were introduced by mutual friends and it was apparent from the start that this will be a great partnership that could potentially add value to many of our other projects.**
Kids League Kenya provides education scholarships and sports holiday camps to orphans and the most vulnerable children in Kongowea, a disadvantaged area in the suburbs of Mombasa Kenya.
In 2021, it was agreed that Operation Orphan would represent the Kenyan based charity ‘Kids League Kenya’ in the UK and USA, enabling the Operation Orphan family and new donors in these countries to support the children in Kenya.
The project presently provides educational boarding scholarships to 96 secondary students, 56 university students and 5 college students.
To complement this and ensure the safety of the secondary school students when out of boarding school and back in their home communities, the charity coordinates holiday sports clubs.
These clubs provide a point of pastoral contact with the children, they can also allow the students to interact with other children from the city in a positive and equal environment. These events also allow the team to engage with local primary school children, who are potential recipients of future scholarships.
The combination of education and sport is a powerful tool in helping prepare children for adulthood. Social skills, soft skills, team work, academic and vocational qualifications, pastoral care and networking opportunities, all developed within a safe structure, are key ingredients in producing well rounded individuals, prepared for adult life in Kenya.
Kids League Kenya has a recycling shop and organises house clearance sales in Mombasa to support its own administration costs thereby allowing 100% of donated funds to be dedicated to scholarships. International funding and donors complement the local fundraising efforts within Kenya.
**Our commitment is that 100% of every pound/dollar donated through Operation Orphan to Kids League Kenya will be allocated as follows: 1/3 for sporting events and 2/3 for scholarships and this is paid forward in full by Kids League to the programmes it provides.**
A pilot sports event was organised and took place in July. The sports event was an absolute success and the children thoroughly enjoyed their day. A special mention to Banner UK for sponsoring the kit.
The event was held at the local sports stadium and had a number of special guests including professional footballers and the local chief. The children and community were so blessed by the event and it has been a highlight of the year in the community.
Due to lockdowns and lost learning time, children are all at school trying to complete 2 years of education in 1. They only have 1 week of holiday so there is no chance of running another major event until this season is over.
22
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Nepal**
## **Education Program for Underprivileged and Marginalized People, Thapathali Project**
Operation Orphan provides the National Mission Commission of Nepal with regular support for their Education program for underprivileged and marginalized children of Thapathali slum area. Located on the bank of the Bagmati River, the slum accommodates 220 temporary sheds with no proper drainage, water supply or electricity.
Currently 35 students from the local slum community are studying there regularly. Two teachers, Sagar Maharjan and Sushmita Majhi are teaching the children there. Sushmita Majhi belongs to the slum community and she is looking after the primary level students. Likewise, Sagar Maharjan is looking after the students from grade 7 to 10.
Many people work for the whole day only to eat at the evening. Most of the people are uneducated and very poor, living in unhygienic environment. People struggle to fulfill their daily needs and many people were infected with Covid, but unfortunately did not have money to go for covid-test. Some of the people died, some were hospitlaised and some stayed in their homes.
When schools were closed lessons were delivered through Zoom and YouTube. All the students in the slum started to joining zoom classes, so the team distributed copies, pencil and other stationaries items to 35 children. They were so happy to receive all these things and very thankful.
Scholarships were awarded to 25 children who belong to very poor family and struggling to pay the admission fees. Most of them are labor worker and some they do not have any income sources.
Funds ($2500) for the next year have been sent. These are used for the running costs of the early learning centres and covering the school fees for earthquake orphans
23
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **UK**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
**----- Start of picture text -----**
Forget-Me-Notts
FMN continues to deliver quality service both in the East Midlands and in Lancashire. The
Lancashire team have adjusted their delivery schedule to reflect the volunteer capacity. The
East Midland team deliver on Wednesdays and Thursdays. Heather has taken on the role of
coordinator and this has brought a great stability and organization to the project.
Over the period 524 children were helped and 291 beds were installed. This does not include
the many other practical items the team delivered whilst fulfilling the referrals.
700
600
500
400
300
200
100
0
2016-2018 2019 2020 2021
Children helped Beds Provided Families Helped
**----- End of picture text -----**
The newest development has been the inclusion in the Amber Valley Better Care Funding delivery. The purpose of this fund is to improve child safety at home in order to reduce the number of children that visit hospital. In addition to the standard FMN provision, the following services have been added in collaboration with our corporate partners:
- **Emergency Stock**
- **Bespoke Waste Management Service** **Carpeting** **Decorating**
- **White Goods**
## **Feedback from a social worker**
“The family were very grateful for the bedroom furniture that was provided for their daughter. Child A had been sleeping on a mattress on the floor due to her bed breaking and storing her clothes in cardboard boxes. Mother had recently separated from her partner and was financially unable to buy these much needed items.
Child A is now sleeping better and has friends over to visit, spending time in her bedroom listening to music and classes this has her safe space.”
24
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Easter and Christmas**
Kelly did a fantastic job coordinating the Easter gifts distribution and helped develop a new corporate relationship. We were delighted to work with TTK, a local confectionary company, who designed and produced the gifts and with a combination of fundraising and online purchasing. 1478 gifts were distributed to vulnerable children across the East Midlands.
We are so proud of Emma who coordinated the Christmas Selection box response. She delivered 2600 gifts across Nottinghamshire and Derbyshire. 90% of the gifts were donated by the local companies and individuals and wrapped by them as well. Lots of cash donations came in as well. These funds were used to cover the cost of wrapping paper, cards and other consumables. The cheerleaders and our core volunteers wrapped hundreds as well. The response was overwhelmingly positive and the was **cost neutral** – a first. A tremendous success.
## **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 April 2022.
## **Crisis Response Team**
The team remained on standby and were spinning up to deploy to Moldova to respond the Ukraine Crisis. Selection course has been planned for July
## **Global Expeditions**
Unfortunately, we had to cancel all planned trips due to Covid restrictions. These will be re-instated as soon as restrictions are lifted.
## **ThirdSEC**
As global travel virtually came to a standstill, ThirdSEC services were not needed.
25
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **Statement of Directors' Responsibilities:**
The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business and;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
I approve the attached statement of financial activities and balance sheet for the year ended 28th February 2022, and confirm that I have made available all information necessary for its preparation.
Approved by the directors on the 19/08/2022
Signed on their behalf by Director……………………………………………………………………………………………….
Print name: Bradley Moore
26
## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS**
## **Independent Examiner's Report to the Trustees of Operation Orphan Ltd**
I report to the charity trustees on my examination of the accounts of the company for the year ended 28[th ] February 2022 which are set out on pages 28 to 39.
## **Responsibilities and basis of report**
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Christian Cloherty FCCA/CTA CTA 31 Crown way, Chellaston, Derby, DE73 SNU Date: 19 August 2022
27
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **(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
£
£
177,926
102,000
914
(438)
40,652|**TOTAL**
**TOTAL**
**2021/22**
**2020/21**
279,926
238,711
914
3,420
(438)
(5,850)
40,652
5,590|**TOTAL**
**TOTAL**
**2021/22**
**2020/21**
279,926
238,711
914
3,420
(438)
(5,850)
40,652
5,590|
|---|---|---|---|---|
|||**219,492**
**101,517**|**321,009**
|**241,871**
231,700
14,181|
|||120,740
175,833
14,449
0|296,573
14,449||
|||**135,188175,833**
**84,304(74,316)**
27,380
20,989|**311,021**
**9,988**
48,369|**245,881**
**(4,010)**
52,379|
|||**111,684 (53,327)**|**58,357**|**48,369**|
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 8 to 18 form part of these financial statements.
28
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **BALANCE SHEET AS AT 28TH FEBRUARY 2022**
|**Note**
**Fixed Assets**
Tangible Assets
**2**
**Total Fixed Tangible Assets**
**Current Assets**
Debtors&Prepayments
**7**
Cash at Bank and in Hand
**6**
**Total Current Assets**
**Creditors:**Amounts falling due in one year
**8**
**Total assets less current liabilities**
**Creditors:**Amounts falling due after one year
**9**
**NET ASSETS**
**Funds of the Charity**
General Funds
Restricted Funds
**5**
**Total Funds**||Unrestricted
Funds
Restricted
Funds
**2021/22**
**Total**
£
£
£
32,323
32,323|**2020/21**
**Total**
£
18,760|
|---|---|---|---|
|||**32,323**
**32,323**|**18,760**|
|||5,753
5,753
59,692
31,546
91,238|5,393
52,878|
|||**65,445 31,54696,991**|**58,271**|
|||35,740
35,740|8,191|
|||**28,117**
**31,545**
**61,251**|**50,080**|
|||**35,217**
**35,217**|**20,471**|
|||**26,811**
**31,546 58,357**|**48,369**|
|||26,811
26,811
31,546
31,546|23,298
25,071|
|||**26,811**
**31,546**
**58,357 **|**48,369**|
## **Directors' Responsibilities:**
The directors are satisfied that for the year ended on 28th February 2022 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 17.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and if its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
Approved by the Directors on the 19/08/2022
Signed on their behalf by Director ……………………………………………………………………………………………
Print Name: Bradley Moore
29
## **OPERATION ORPHAN**
**(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **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 described 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.
30
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **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 asset 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.
31
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **2. TANGIBLE FIXED ASSETS**
|Cost
01-Mar-21
Additions
Cost at
28-Feb-22
Depreciation
01-Mar-21
Charge
Depreciation at
28-Feb-22
Net Book Value
28-Feb-22
Net Book Value
29-Feb-21|
|General
Restricted
**2021/22**
Equipment
£
18,760
Equipment
£
**Total**
£
18,760
24,474
24,474|
|---|---|---|
|||62,125
62,125
18,891
18,891
10,921 10,921
29,812
29,812
**32,323**
**32,323**
**18,760 18,760**|
||
||
||
||
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 28th February 2022 : None
28th February 2021 : None
32
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **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
**2021/22**
**2020/21**
£
£
£
£
156,800
0
156,800
118,005
12,126
0
12,126
17,706
9,000
102,000
111,000
103,000
**177,926**
**102,000**
**279,926**
**238,711**
914
914
3,420
**914**
**914**
**3,420**
-
-
-
-
(483)
(483)
(5,850)
**(483)**
**(483)**
**(5,850)**|
|---|---|
||
280
-
280 5,590
40,372
40,372
**40,652**
**- 40,652 5,590**|
33
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **4. RESOURCES EXPENDED**
|**Note**
**a) Charitable Activities**
Administrative Expenses
Advertising & Publicity
Bad debts
Depreciation Expense
HP Service plan
Global Expeditions
Grants Payable
Equipment hire
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
**2021/22**
**2020/21**
£
£
£
£
0
0
1,343
0
1,343
13
690
0
690
0
10,912
0
10,912
6,259
1,057
0
1,057
0
0
0
0
(1,520)
0
101,551
101,551
88,075
-500
0
-500
0
408 0
408
190
0
74,282
74,282
28,097
4,5600
4,560
6,043
86,228
086,228
91,578
3,261
3,261
4,640
242
0
242
1,017
3,723
0
3,723
3,233
7,962
07,962
2,228
855
0
855
798|
|---|---|---|
|||**120,740**
**175,833**
**296,573**
**231,699**|
|||
2,361
0
2,361
1,800
2,848
0
2,848
3,696
8,833
0
8,833
7,411
406
0
406
1,274|
|||**14,449**
**0**
**14,449**
**14,181**|
34
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **5. RESTRICTED FUNDS**
||01/03/2021|Income|Expenditure|Transfers|28/02/2022|
|---|---|---|---|---|---|
|Congo|0|331|10,140|9,810|0|
|CRT: COVID-19|0|957|210||747|
|CRT: Deployment|6|220|0||226|
|CRT: One-off costs|0|5|15|10|0|
|CRT: Ukraine|0|1,000|0||1,000|
|FMN BCF: Amber Valley|0|6,000|5,630||370|
|Forget Me Notts|5,405|57,204|40,909||21,699|
|Ghana General|6,197|0|6,197||0|
|Ghana: Kings School|647|419|450||617|
|Ghana: Overseas Projects|854|0|854||0|
|Hope Alive Tour|3,722|0|675||3,047|
|Iraq|390|0|0||390|
|KAC: Healthy|0|15|0||15|
|KAC: Learning|60|135|0|-195|0|
|KAC: Safe|0|30|0||30|
|KAC: Warm|0|189|3,299|3,224|113|
|Kid’s League: Kenya|0|227|1,500|1,273|0|
|Memorial – Helen Griffith|668|0|0||668|
|Moldova Fund|1,200|1,219|1,765||654|
|Nepal|0|146|3,454|3,332|24|
|Rubbish Science|1,426|260|0||1,686|
|Russia: I believe in a miracle|3,413|0|3,467|54|0|
|Sierra Leon - Heaven Home|0|0|3,720|3,720|0|
|Uganda: General|15|940|1,957|1,009|7|
|Uganda: Joy|0|0|240|240|0|
|Uganda: Nangoli’s family|80|100|420|240|0|
|Uganda: Pencott Primary School|318|29,199|42,706|13,188|0|
|Zimbabwe: Amatelaz|134|790|12,848|11,924|0|
|Zimbabwe: Idai Orphans|476|284|689||70|
|Zimbabwe: Nzeve|60|1,136|5,227|4,212|181|
|Zimbabwe Scholarship fund|0|0|3,898|3,898|0|
|**Total**|25,071|**105,409**|**155,487**|56,552|**31,546**|
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.
35
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2022**
## **6. CASH AT BANK AND IN HAND**
|Cash at Bank and in Hand
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2021/22**
**2020/21**
£
£
£
£
59,692
31,546
91,238
52,878|
|---|---|
||**59,692**
**31,546**
**91,238**
**52,878**|
## **7. DEBTORS & PREPAYMENTS**
|Debtors & Prepayments
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2021/22**
**2020/21**
£
£
£
£
5,753
0
5,753
5,393|
|---|---|
||**5,753**
**0**
**5,753**
**5,393**|
## **8. CREDITORS & ACCRUALS**
|Sundry Creditors
Accountancy fees
Tax & NI
|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2021/22**
**2020/21**
£
£
£
£
30,677
30,677
1,865
1,000
4,063
1,000
4,063
1,000
5,326
**35,740 35,740**
**8,191**|
|---|---|
## **9. CREDITORS: LONG TERM LIABILTIES**
|HP Liability||Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**2021/22**
**2020/21**
£
£
£
£
35,217
35,217
20,471
**35,217**
**35,217 20,471**|
|---|---|---|
36
## **OPERATION ORPHAN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **10. STAFF COSTS AND NUMBERS**
|**2021/22**
£
Gross Wages and Salaries
83,986
Employer's National Insurance Costs
592
Pension Contributions
1,649
**86,228**
Employees who were engaged in each of the following activities:
**2021/22**
TOTAL
Activities in furtherance of organisation's objects
5
**5**|**2020/21**
£
83,996
4,794
1,410|
|---|---|
||**90,200 **|
||
**2020/21**
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. (2020/21: £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 28th February 2022
|**2021/22**
£
9,988
**9,988**|**2021/22**
£
9,988
**9,988**||**2020/21**
£
(4,010)|
|---|---|---|---|---|
|||||**(4,010)**
52,379
**48,369**|
|||48,369
**58,357**|||
37
## **OPERATION ORPHAN (A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[TH] FEBRUARY 2022**
## **12. DIRECTORS AND OTHER RELATED PARTIES**
During the financial period Director Mr. Bradley Moore received £32,300 (2020/21: £31,600) 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 £5,400 (2020/21: £4,992) in salary related payments in her capacity as executive Director 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.
38