2021-06-30-accounts - The Big Give Trust

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			Page
Report ofthe Trustees		1	to	5
Statement ofTrustees'	Responsibilities
Report ofthe Independent Auditors		7	to	9
Statement ofFinancial	Activities		10
Statement ofFinancial	Position
Statement ofCash Flows			12
Notes to the Statement	of Cash Flows		13
Notes to the Financial	Statements	14	to	21
Detailed Statement of	Financial Activities		22

				The Bi Give Trust Ltd	The Bi Give Trust Ltd	The Bi Give Trust Ltd	The Bi Give Trust Ltd
				Statement of Financial Activities
			Incor	oratln	an Income and Ex enditure			Account
				For	The Year Ended 30June		2021
									30.6.21	30.6.20
						Unrestricted	Restricted		Total	Total
						fund		fund	funds	funds
					Notes	6		6	6	6
INCOME AND ENDOWMENTS				FROM
Donations	and legacies				2	554,633	3,433,433		3,988,066	2,598,744
Investment	income				3	66			66	821
Total						554,699	3,433,433		3,988,132	2,599,565
EXPENDITURE ON
Raising funds					4	98,216			98,216	195,938
Charitable	activities
Charitable	activities					355,747	3,397,478		3,753,225	2,398,089
Total						453,963	3,397,478		3,851,441	2,594,027
NET INCOME						100,736		35,955	136,691	5,538
RECONCILIATION		OF FUNDS
Total funds brought			forward			73,406		66,484	139,890	134,352
TOTAL FUNDS CARRIED FORWARD						174,142	102,439		276,581	139,890

	30J	une 2021
				30.6.21	30.6.20
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
	Notes	6		f
FIXEDASSETS
Tangible assets	11	2,960		2,960	2,901
CURRENT ASSETS
Debtors	12	46,464		46,464	30,170
Cash at bank		258,135	102,439	360,574	141,928
		304,599	102,439	407,038	172,098
CREDITORS
Amounts falling due within one year	13	(133,417)		(133,417)	(35,109)
NET CURRENT ASSETS		171,182	102,439	273,621	136,989
TOTAL ASSETS LESSCURRENT
LIABILITIES		174,142	102,439	276,581	139,890
NET ASSETS		174,142	102,439	276,581	139,890
FUNDS	15
Unrestricted funds				174,142	73,406
Restricted funds				102,439	66,484
TOTAL FUNDS				276,581	139,890

		For	The Year Ended	30June 2021
				30.6.21	30.6.20
			Notes	E	f
Cash flows from	operating	activities
Cash generated from operations			1	119,700	7,898
Net cash provided	by operating activities			119,700	7,898
Cash flows from	Investing	activities
Purchase oftangible fixed assets				(1,120)
Interest received				66		821
Net cash (used in)/provided		by investing	activities	~1,054)		821
Cash flows from	financing	activities
New loans in year				100,000
Net cash provided	by financing activities			100,000
Change in cash	and cash	equivalents
in the reporting	period			218,646	8,719
Cash and cash equivalents		at the
beginning ofthe	reporting	period		141,928	133,209
Cash and cash equivalents		at the end
ofthe reporting	period			360,574	141,928

RECONCILIATION	OF	NE	T IN	COME TO NET CASH FLOW	FROM OP	ERATING ACT	IVITIES
						30.6.21 f	30.6.20 f
Net Income for the Financial Activities) Adjustments for:	reporting			period (as per the Statement	of	136,691	5,538
Depreciation charges Interest received Increase in debtors (Decrease)fincrease in		creditors				1,060 (66) (16,294) ~1,691)	1,429 (821) (1,501) 3,253
Net cash provided	by	operations				119,700	7,898
ANALYSIS OF CHANGES			IN NET FUNDS
				At 1.7.20		Cash flow f	At 30.6.21
Net cash
Cash at bank					141,928	218,646	360,574
					141,928	218,646	360,574
Debt
Debts falling due within		1 year				(100,000)	(100,000)
						(100,000)	(100,000)
Total					141,928	118,646	260,574

DONATIONS AND	LEGACI	ES
					30.6.21 f	30.6.20 6
Donations					3,988,066	2,598,744
Donation income comprises		amounts	received	in respect ofthe following:-
					30.06.21 f	30.06.20 6
Christmas Challenge Covid 19 Get1 Give 1					2,238,124 28,150 78,500	1,459,784 624,850
Global covid					121,425
India covid					154,100
Green match funding					713,033
Mailforce					100,100
Sundry unrestricted	donations				554,634	514,110
					3,988,066	2,598,744
INVESTMENT INCOME
					30.6.21	30.6.20
Deposit account interest					66	821
RAISING FUNDS
Raising donations	and legacies
					30.6.21	30.6.20
						f
Marketing &PR Website maintenance Website development					14,533 32,369 51,314	36,459 21,066 138,413
					98,216	195,938

CHARITABLE ACTIVIT	IE	S COSTS
					Direct
					Costs
Charitable activities					3,253225
Charitable activity costs	include the following:-
				30.06.21	30.06.20
					f
Direct costs: Christmas	Challenge			2,277,897	1,431,078
Direct costs: Philanthropy		in Schools			5
Direct costs: Covid 19				31,023	621,929
Direct costs: Global covid				121,425
Direct costs: Green match		fund		713,033
Direct costs: India covid				154,100
Direct costs; Mailforce				100,000
Administrative support costs				355,747	345,078
				3,753,225	2,398,090
Support costs are incurred		for the purpose	ofthe single activity offacilitating	charitable	giving.
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
				30.6.21	30.6.20
				f	f
Depreciation - owned assets				1,061	1,428

							30.6.21		30.06.20
									f
Wages and salaries Social security costs Other pension costs Other staff costs							214,099 18,867 3,602 4 705		203,784 18,998 3,375 15,049
							241,273		241,206
The average monthly	number of	employees		during the	year was as follows:
							30.6.21		30.6.20
Support staff							5		5
The number of employees whose f60,000was:			employee	benefits	(excluding employer		pension	costs) exceeded
							30.6.21		30.6.20
F60,001 - f70,000									1
f80,001 - f90,000
The total amount payable to key		management		personnel,		none of whom were trustees,			was f86,230.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
						Unrestricted	Restricted		Total
						fund f	fund		fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies						514,108	2,084,636		2,598,744
Investment income						821			821
Total						514,929	2,084,636		2,599,565
EXPENDITURE ON
Raising funds						195,938			195,938
Charitable activities
Charitable activities						344,589	2,053,500		2,398,089
Total						540,527	2,053,500		2,594,027
NET INCOME/(EXPENDITURE)						(25,598)	31,136		5,538
RECONCILIATION OF FUNDS
Total funds brought	forward					99,004	35,348		134,352

	Notes to the Financial Statements For The Year Ended 30June	-continued 2021	-continued 2021
COMPARATIVES	FOR THE STATEMENT OF FINANCIAL	ACTIVITIES - continued
		Unrestricted	Restricted	Total
		fund	fund	funds
		f	6	f
TOTAL FUNDS CARRIED FORWARD		73,406	66,484	139,890

11.	TANGIBLE FIXEDASS	ETS
				Computer
				equipment f
	COST
	At 1 July 2020			6,902
	Additions			1 120
	At 30June 2021			8,022
	DEPRECIATION
	At 1 July 2020			4,001
	Charge for year			1,061
	At 30June 2021			5,062
	NET BOOK VALUE
	At 30June 2021			2,960
	At 30June 2020			2,901
12.	DEBTORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
			30.6.21	30.6.20
			6	f
	Trade debtors		7,724	4,318
	Other debtors		10,686
	Prepayments		28,054	25,852
			46,464	30,170

13.	CREDITORS: AMOUNT	S	FALL	ING DUE WITHIN	ONE YEAR
						30.6.21	30.6.20
						9	f
	Other loans (see note 14) Trade creditors Social security and other taxes VAT					100,000 792 12812 954	12,477 8,892
	Deferred income					213	213
	Accrued expenses					18,646	13,527
						133,417	35,109
14.	LOANS
	An analysis ofthe maturity		of loans is given below:
						30.6.21	30.6.20
						8	6
	Amounts falling due within		one year on demand:
	Other loans					100,000
15.	MOVEMENT IN FUNDS
						Net
						movement	At
	Unrestricted funds				Al 1.7.20 6	in funds f	30.6.21 6
	General fund				73,406	100,736	174,142
	Restricted funds
	Matching Fund				66,484	35,955	102,439
	TOTAL FUNDS				139,890	136,691	276,581
	Net movement in funds,	included		in the above are as	follows:
					Incoming	Resources	Movement
					resources F	expended f	in funds f
	Unrestricted funds
	General fund				554,699	(453,963)	100,736
	Restricted funds
	Matching Fund				3,433,433	(3,397,478)	35,955
	TOTAL FUNDS

Compara	tlves for movement in funds
			Net
			movement	At
		Ai 1.7.19 E	in funds f	30.6.20 f
Unrestricted funds
General	fund	99,004	(25,598)	73,406
Restricted funds
Matching	Fund	35,348	31,136	66,484
TOTAL	FUNDS	134,352	5,538	139,890

Comparat	ive net movement in funds, in	cluded in the above are as follow	s:
		Incoming	Resources	Movement
		resources E	expended	in funds f
Unrestricted funds
General	fund	514,929	(540,527)	(25,598)
Restricted funds
Matching	Fund	2,084,636	(2,053,500)	31,136
TOTAL	FUNDS

A current	yea	r 12months and prior year	12months combined position is	as follows:
				Net
				movement	At
			At 1.7.19	in funds	30.6.21
				f	6
Unrestricted		funds
General	fund		99,004	75,138	174,142
Restricted funds
Matching	Fund		35,348	67,091	102,439
TOTAL	FUNDS		134,352	142,229	276,581

	Incoming	Resources	Movement
Unrestricted funds	resources	expended 8	in funds f
General fund	1,069,628	(994,490)	75,138
Restricted funds
Matching Fund	5,518,069	(5,450,978)	67,091

		ForThe Year Ended 3	0June 2021
			30.6.21	30.6.20
			f
INCOME AND ENDOWMENTS
Donations and legacies
Donations			3,988,066	2,598,744
Investment income
Deposit account interest			66	821
Total incoming resources			3,988,132	2,599,565
EXPENDITIJRE
Raising donations	and	legacies
Marketing 8, PR			14,533	36,459
Website maintenance			32,369	21,066
Website development			51,314	138,413
			98,216	195,938
Charitable activities
Charitable expenditure			3,428,453	2,053,135
Bank charges			5,440	706
Accountancy fees			14,386	19,211
Legal and professional		fees	53,246	72,260
Subscriptions			2,512	2,400
Computer expenses			3,635	2,774
Staff costs			241,273	241,206
Office costs			126	1,103
Insurance			2,582	3,865
Employee entertainment			476
Business entertaining			36
Depreciation oftangible		fixed assets	1,060	1,429
			3,753,225	2,398,089
Total resources expended			3,851,441	2,594,027
Net Income			136,691	5,538