OpenCharities

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2023-03-31-accounts

Page
Trustees'
annual
report (incorporating
the director's report)
Independent
examiner's
report
to the trustees
Statement offinancial activities (including income and
expenditure
account)
Statement offinancial position
Notes to the financial statements

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 E f
Income and endowments
Donations
and
legacies 5 90,742 28,000 118,742 123,960
Total income 90,742 28,000 118,742 123,960
Expenditure
Expenditure
on
charitable activities 6,7 127,027 14,057 141,084 154,760
Total expenditure 127,027 14,057 141,084 154,760
Net expenditure and net movement in
funds (36,285) 13,943 (22,342) (30,800)
Reconciliation offunds
Total funds brought
forward
150,018 1,608 151,628 182,426
Total funds carried forward 113,733 15,551 129,284 151,626

Donation s
and legacies
Unrestricted Restricted Total Funds
Funds Funds 2023
F F
Donations
Donated
Donated
Legacies
Medicines
Services
36,210
30,000
4,532
20,000
28,000 64,210
30,000
4,532
20,000
90,742 28,000 118,742
Unrestricted Restricted Total Funds
Funds Funds 2022
F E E
Donations
Donated
Medicines
Donated Services
Legacies
46,879
45,932
1,560
20,000
9,589 56,468
45,932
1,560
20,000
114,371 9,589 123,960

Expenditure
on charitable
activit
ies
by fund type
Unrestncted Restricted Total Funds
Funds Funds 2023
F
Liberia
Cameroon
54,895 54,895
Sierra Leone
Uganda
Congo
51,487 14,057 51,487
14,057
Support costs 20,645 20,645
127,027 14,057 141,084
Unrestricted Restricted Total Funds
Funds Funds 2022
E 6 F
Liberia
Cameroon
Sierra Leone
Uganda
64,945
7,506
55,807
5,214 64,945
7,506
61,021
Congo
Support costs
3,830
17,458
3,830
17,458
149,546 5,214 154,760

Expenditure
on charitable
activities
by activity typ
e
Activities
undertaken Total funds Total fund
directly
f
Support costs
6
2023
E
2022
F
Liberia
Cameroon
Sierra Leone
Uganda
Congo
54,895
51,487
14,057
12,387
8,258
67,282
59,745
14,057
67,935
10,145
71,416
5,264
120,439 20,645 141,084 154,760

Liberia Sierra Leone Total 2023 Total 2022
Staff costs
Premises
Communications
and IT
General office
Finance costs
Governance
costs
Travel costs
Telephone
Insurance
Light 8 heat
Depreciation
1,608
3,522
449
210
87
4,496
433
641
686
121
134
1,072
2,348
299
140
58
2,997
288
428
458
81
89
8
2,680
5,870
748
350
145
7,493
721
1,069
1,144
202
223
6
5,713
725
160
190
6,484
243
2,741
797
182
223
12,387 8,258 20,845 17,458
9. Net expenditure
Net expenditure is stated after charging/(crediting):
2023 2022
Depreciation
of
tangible fixed assets 223 223
10. Independent
examination
fees
2023 2022
Fees payable to the independent examiner for: F
Independent
examination
ofthe financial statements 834 770

Staff costs
The total staff costs and employee benefits for the reporting period are analysed
as follows:
2023 2022
Wages and salaries 13,399 F
The average
head count ofemployees
full-time
equivalent
employees
during
during the year was 2 (2022: nil). The average
the year is analysed
as follows:
number of
2023 2022
Number
ofstaff
No.
1
No.
No employee
received employee
benefits ofmore than 860,000 during the year (2022: Nil).

13. Tangible fixed asse ts
Equipment Total
E
Cost
At 1 April 2022 and 31 March 2023 3,138 3,138
Depreciation
At 1 April 2022 2,915 2,915
Charge for the year 223 223
At 31 March 2023 3,138 3,138
Carrying
amount
At 31 March 2023
At 31 March 2022 223 223
14. Debtors
2023 2022
5
Prepayments
and accrued income
25,456
15. Creditors: amounts falling due within one year
2023 2022
F f
Trade creditors 643 597
Accruals and deferred
income
Social security
and other taxes
4,340
1,277
770
Other creditors 25
6,285 1,367

Unrestri cted
funds
At At 31 March
1 April 2022 Income Expenditure 2023
F F F
General funds 150,018 90,742 (127,027) 113,733
At At 31 March
1 April 2021 Income Expenditure 2022
E F E
General funds 185,193 114,371 (149,546) 150,018

Analysis
ofcharitable
funds
(continued)
Restricted funds
At At 31 March
1 April 2022 Income Expenditure 2023
F 6
Restricted Fund 1,608 28,000 (14,057) 15,551
At At 31 March
Restricted Fund 1 April 2021
6
(2,767)
Income
F
9,589
Expenditure
6
(5,214)
2022
f
1,608