2020-10-31-accounts - Tabora League For Children

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REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2020

FOR

TABORA LEAGUE FOR CHILDREN LIMITED

REGISTERED CHARITY LIMITED BY GUARANTEE

COMPANY INFORMATION FOR THE YEAR ENDED 31 October 2020

DIRECTORS:

Margaret Paton Sandra Lynne Bharat Margaret Cullen Brohan Joshua David Ashford Lewis David Scott Anna Frances Brohan Siobhan Collins James Robert Howson Leopold Arthur Sutton Joanna Vinall Elizabeth Tomkinson Robina Richter

REGISTERED OFFICE:

REGISTERED NUMBERS:

New Pit House, New Pit Paulton, Bristol BS39 7PS Company 07580940 Charity 1141239

INDEPENDENT EXAMINER :

Simon Charles Henderson Briggs BSc. ACA 20 Kingsclear Park Camberley Surrey GU15 2LS

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

The directors present their report with the financial statements of the company for the year ended 31 October 2020. The financial statements comply with the current statutory requirements, the Statement of Recommended Practice and the charity’s governing document.

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

The full name of the company is Tabora League for Children Limited. The company registration number is 07580940 and the charity number is 1141239.

DIRECTORS

The trustees, who are also directors for the purpose of the company law during the year under review were:

The company is limited by guarantee and does not have a share capital.

The principal address and registered office is:

New Pit House, New Pit, Paulton, Bristol BS39 7PS

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company is governed by its memorandum of association which was adopted on 28 March 2011.

New trustees are appointed by the Board of Trustees.

OBJECTIVITIES AND ACTIVITIES

The trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act and have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives and in planning further activities. The principal objectives of the company are:

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

OBJECTIVITIES AND ACTIVITIES (Continued)

To provide a nutritious meal for hungry, vulnerable and orphaned children in Tabora, Tanzania, daily until they or their families have built their own capacity to provide this for themselves (mainly through our projects, leading to access to education and jobs).
To facilitate access to education for vulnerable and orphaned children through buying school uniforms and school supplies, and ensuring children are able to, and do, attend school. Each child is sponsored. TLC also provides access to private schooling for some children usually as a safe haven for abused children.
To guard the vulnerable and orphaned children and their families against disease and illness, with mosquito nets, clean water, improved sanitation and health education. To test children for AIDS, malaria and other diseases and to provide treatment when necessary.
To empower the guardians to care for vulnerable and orphaned children by developing income generating activities with graduating children, and family members and helping families which have no able breadwinner yet.
To particularly empower girls and women through education and skill learning opportunities, through income generating schemes, enhancing their opportunities with improved health care and nutrition.
To work with the education leavers towards them becoming financially independent adults contributing to their community.

Tabora League for Children Limited (TLC UK) fulfils its objectives by making payments to a registered Tanzanian charity, Tabora League for Children Tanzania (TLC TZ), a Non profit organization registered under the act of 2002 Non-Profit Organizations N0 00NGO/4850. TLC UK provides funding for TLC TZ’s programs and admisitrative costs.

TLC TZ has implemented its objectives in Tabora Municipal since 2009. The organization is free from any form of personal, political, commercial, religious or any other secretarian control.The organisation works with orphans and vulnerable children (OVCs) and their families to improve their daily lives and future prospects. OVCs, like other children, have the same basic rights and additionally the rights to be eligible for education, to be free from discrimination and stigmatization, and the rights to reasonable accomodation.

TLC has three centers in Tabora where orphans and vulnerable children are helped close to the places they live. Our largest center and headquarter is located at Isevya, the second center is at Ng’ambo and the third center is at Chem Chem.

Tabora League for Children TZ implements its objectives with funding from its main donor, Tabora League for Children United Kingdom. TLC UK donates 100% of its received funds to support our objectives. This funding has covered all of TLC TZ’s programs and administrative costs since it started.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

The main objectives of Tabora League for Children TZ are to provide a nourishing meal 6 days weekly to all registered children (7 days meals to children with special cases), to supply all their educational needs to implement WATSAN project (water filters and mosquito nets ) and to monitor health issues and progress.

TLC started with 45 registered children in 2009 and currently has 170 children through which 149 children are active and the rest have either completed studies or been employed. Every child is sponsored. Sponsorship is organised by TLC UK and sponsors come from different parts of the world.

TLC’s MISSION

To support registered children through the implementation of TLC’s vision and to empower, where possible, their guardians in terms of life skills, sustainability, income generating initiatives and educational opportunities.

Values of TLC

TLC is non denominational and welcomes anyone from any religion or those who have no religion. TLC’s values, which are the golden values of Tanzania’s major religions, and which TLC teaches are; hard working, honesty, respectful to staff, kind to others, attendance or communication, willingness to help when required and effort in enterprise . With these values, TLC strives to support children into becoming capable, responsible and independent young adults

Main objectives

TLC plans to alleviate poverty, preserve and protect good health and create a program of support from the moment an OVC joins us until the moment s/he starts work and becomes self-sustaining.

TLC’s VISION

Educated, empowered, safe, healthy, sponsored, happy children becoming independent young adults with improved life chances made possible by legal, sustainable, registered, compliant TLC bodies raising funds, auditing and reporting on work.

TLC’s PURPOSE

We help children where their extreme need is clear. Five new children were sponsored and joined TLC in this financial year. When space at our centres allows, new sponsors will be sought so that additional children can benefit from TLC programs. Additional international volunteers will be encouraged so that we can spread news of Tabora League for Children and increase our financial and skills based opportunities.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

TLC’s aims are achieved through focus on the following key areas:

NUTRITION

C hildren are given nourishing meals 6 days a week (except Sundays) and 7 days for those with extra needs. The meals are sourced locally and cooked at the centres as ecologically as possible. It is our responsibility to ensure these children get balanced diet because some of them were malnourished. Unfortunately we could not give cooked food to children from March to June 2020 because of Covid 19. We opted to distribute food parcels to children and their families once per month. The parcels had organic food grains and vegetables.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

HEALTH

Health is monitored and emergency health situations are addressed. The charity provides health insurance cards to some children at a certain time as it is too costful and we can’t afford all at once. In addition, it provides the TLC families with water filters and mosquito nets and have a regular home visit program. Where a single guardian is the sole carer we support their health issues too. Staff regularly accompany children to clinics or hospitals for medical laboratory tests or treatment for several diseases like malaria, urinary tract infection (UTI), typhoid and other illnesses. Wheelchairs and walking tools have been provided where helpful. We have cases of children who haven’t been able to get treated in Tabora hospitals and if left unattended they were likely to be disabled, therefore we sent them to referred hospitals at Dar es Salaam and we are now monitoring their progress. We have been providing face masks to our children from grade 4 so that they can protect themselves from covid 19. We installed buckets with running water and soaps for washing hands in all three TLC centres to help in proctecting against covid 19. Also, we gave hand sanitizers to our staff. Our health officer and coordinators had been giving education to children and other staffs on how to exercise care and protection against Covid 19.

EDUCATION,

TLC provides school supplies. TLC is proud that its registered OVCs have been continually supported and some are at nursery, primary school, secondary school, high schools, colleges and universities. TLC has several college graduates and in 2020 we had our first university graduate from Mkwawa University College of Education. Due to the nature of their homes some children are finding it difficult to proceed with studies therefore TLC has been helping them learn in apprenticeship programs. Through apprenticeships, the youth get to learn the importance of work and these programs have been the best options for our youth who would otherwise be wondering in the streets after quiting school. Also to facilitate more digital learning either smartphones, tablets and or personal computer has been given to each youth at college. These were very helpful during corona break (March to May) as lessons were organised online through radio stations, TV programs and our children had to access them using television, radios, and youtube channels. Also school and college whatsapp groups were used in learning therefore digital equipment have and are still very useful to our children at school. A new classroom at Isevya centre was opened in 2019 and has been very helpful in ensuring children get a good place to learn, well spaced and organised.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

Volunteers and Fund Raising Program

Volunteers from the UK and other countries visit TLC TZ to understand better the culture and social realities in Tabora and Tanzania. Volunteers also fundraise for TLC TZ and share special skills they may have during their visits. Many stay between 2 and 4 weeks. Fundraising is done through TLC UK who support the general day to day programs and also any special requirements, for example, buildings, kitchen equipments, books, emergency health care and after school teaching and learning. Numbers of volunteers vary but may range from 4-10 persons at various times throughout the year but we haven’t received any overseas volunteer since October 2019 because of Covid 19 outbreak.There are local volunteers who are working with TLC and others who wish to work with TLC. Local volunteers always rotate in all 3 centres. Many of them are college graduates who appreciate TLC contribution to OVCs and their families, they share their proffesional skills with TLC staff and children.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

FUNDING as well as fund raising for core provisions, TLC also provides:

School supplies every term. These include school fees, exercise books, school uniforms, shoes and socks, pencils, pens, books, school bags etc. All these costs are covered by Tabora League for Children UK.
Seasonal celebrations, gifts for the children and an annual food distribution to their families. Funding for this is provided by sponsors all over the world and delivered by TLC UK. The children come together at our main Isevya Centre for these celebrations and receive extra treats like sodas, bagia, nyama choma and chips mayai. Once a year they are given a small gift (Food parcels). During Eid al-Adha children eat cow meat. Always a cow is bought through donation from UK friends and families who like to see the children enjoy Eid al-Adha as much as they do.

Christmas food parcels given to parents and guardians:

ACHIEVEMENTS DURING THE YEAR ENDED 31 OCTOBER 2020

Tabora League for Children has increased the number of OVCs yearly, with new additions in the year to October 2020 being more than five across all three centers. The new children come from impoverished environment, being able to do this much is good for the development of the organization and Tabora region too, because more children are being fed nutritious meals and helped to get good access to education which helps in area development. All OVCs are vulnerable to assaults and missing social and economic benefits thus TLC has offered a new hope to them.

Education; as much as new children are joining TLC also the number of graduates from TLC is slowly increasing, We have three new graduates, each in nursing (diploma), records and archives management (diploma) and education (science degree). We have been fortunate with two graduate chidren who got employment in records keeping and nursing but that is still a far cry from the previous graduates who haven’t secured steady employment and they already have obligations for themselves and their families. We do hope the government can have a close look to this because these children are main hopes to their families and they are the first in their families to have a diploma or degree. We have been fortunate with one deaf child who finished four form on 2020 at Viziwi Njombe School and he is expecting to join college on 2021, a significant milestone for a poor boy with a poor backgound and family environment!.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

Left; During primary school. Centre; After completing f4 at Viziwi Njombe 2020. Right; Our first university graduate, class of 2020 from Mkwawa University College of Education

Health; TLC has been very successful in implementing appropriate measures to protect children against Covid 19 through distributing face masks to children from grade 4 and all TLC staff, ensuring children, visitors and all staff wash hands regulary and use sanitizers.

Durig the year ended October 2020, two children were diagnosed with leg deformities and and referred to hospitals in Dar. In order to fund this treatment, a separate campaign was initiated in the UK and the funds raised are considered to be restricted funds. The treatment for these two children along with follow up treatment for Hadija (the subject of a previous fundraising campaign who had already received her initial treatment) took place in Dar in late 2020.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

THE FUTURE FOR TLC IN TANZANIA

GENERAL

Tabora League for Children will continue to provide services to the orphan and vulnerable children (OVCs) in Tabora Municipal that are registered with us. The services will cover feeding programs, school supplies and educational support for all age groups and abilities, WATSAN program, income generating activities and health monitoring. Whenever we have a chance at our centres, new sponsors will be sought so that additional children can benefit from TLC programs. Additional international volunteers will be encouraged so that we can spread news of Tabora League for Children and increase our financial and skills based opportunities. We hope to increase our connection at local and national government levels to extend and consolidate our programs.

EDUCATION

Tabora League for Children will continue to put more efforts into educational progress. At the moment there is a plan to help more the children with studies in Mathematics, English and Sciences at secondary level and with English and mathematics at primary level. We completely believe when children have a good English foundation from primary school it is easy to catch up with secondary education where the medium of instruction is English. We have hired a new English teacher at one centre and we plan to add teachers at other centres to help with teaching English and Mathematics. We have children who need more attention in classrooms and extra studies therefore we shall keep working harder with the available resources. TLC Education lead and Coordinators have formally distributed introduction letters to schools where our children attend and we will keep doing school visits to meet teachers, follow, coordinate and support the academic achievements of our OVCs. Some OVCs have their schools allocated very far away therefore wherever possible TLC has been offering bicycles to help these children get to school and come back home on time. Also, we have been making sure that secondary children whose home situation is not good enough for attending day schools are allocated to boarding schools so that they can be free to study.

NUTRITION

The children have been fed delicious and balanced food six or seven days a week since 2009. This enables them to grow well, stay healthy and be fit for school. We will continue to provide this program for all our OVCs.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

FINANCIAL REVIEW

The result for the year and financial position of the company are as shown in the attached financial statements.

Voluntary income amounted to £66,154 (2019: £56,380). Fund raising activities amounted to £18,626 (2019: £20,183).

Grants to fund the provision of services and aid to vulnerable and orphaned children in Tabora amounted to £72,412 (2019: £68,549). Net incoming (outgoing) resources of the company for the year amounted to £21,483 (2019: £11,118). The assets of the company at 31 October 2020 were its bank accounts which had balances totalling £91,110 (2019: £71,865) and debtors of £12,708 (2019: £10,470).

PLANS FOR THE FUTURE

Our plan is to continue to serve the children currently in our care and take in new children as spaces become available. Food distributions will continue to be made as affordable and/or as necessary. We intend to build on our work now that we have a hub in each of the 3 poorest suburbs of Tabora each serving the orphans and vulnerable children in that locality. Two Centres, based in the Isevya compound for the older children, at school, college or seeking employment will be opened as the current children grow up.

RESERVES POLICIES

The General Unrestricted Fund balance at 31 October 2020 was £99,240 (2019: £79,919). The trustees consider that, ideally, unrestricted reserves should equate to approximately six months' running costs of the children’s charity in Tanzania, supported by this charity and budgeted to be £40,000. The available unrestricted reserves are therefore above target .

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2020

STATEMENT OF TRUSTEES’ RESPONSIBILIIES

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of those resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charitable SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
prepare the financial statement on a going concern basis unless it is inappropriate to assume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and that enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD

Date: 29 July 2021, Margaret Paton Director

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TABORA LEAGUE FOR

CHILDREN

I report on the accounts of the company for the year ended 31 October 2020 which are set out on pages 12-15.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants of England and Wales.

Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:

examine the accounts under Section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with Section 386 of the Companies Act 2006, and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005) have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Simon Charles Henderson Briggs

BSc. ACA

20 Kingsclear Park Camberley Surrey GU15 2LS Date 28 July 2021

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2020

		Unrestricted funds Restricted Funds Total funds 2020 62,365 3,789 66,154 12,708 - 12,708 75,073 3,789 78,862 18,626 - 18,626 150 - 150 93,849 3,789 97,638 (72,412) - (72,412) (500) - (500) - - - (465) (1,628) (2,093) (1,150) - (1,150) (74,527) (1,628) (76,155) - - - (74,527) (1,628) (76,155) 19,322 2,161 21,483 79,918 2,417 82,335 99,240 4,578 103,818	Total funds 2019
	Incoming Resources Voluntary income Income tax on gift aid donations Activities for generating funds Investment income Total incoming resources Resources Expended Charitable Activities Tabora League for Children Tanzania Payment for translation services Medical Treatment costs New classroom construction Bank charges Governance costs TOTAL RESOURCES EXPENDED Net Incoming / (Outgoing) Resources being Net income for the period Funds balances brought forward Fund balances carried forward		56,380 10,470
			66,850 20,183 194
			87,227
			(68,549) - (1,888) (3,851) (821)
			(75,109) (1,000)
			(76,109)
			11,118 71,217
			82,335

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

RESTRICTED AND UNRESTRICTED FUNDS BALANCE SHEET AS AT 31 OCTOBER 2020

		2020 2019 91,110 71,865 12,708 10,470 103,818 82,335 - - 103,818 82,335 103,818 82,335 99,240 79,918 4,578 2,417 103,818 82,335
	Current Assets Cash at bank Debtors - tax on gift aid donations Creditors amount falling due in one year Accruals Net Current Assets Total Assets less current liabilities The funds of the charity Unrestricted funds Restricted funds

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2020 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensure that the company keeps continuing records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profits or loss for each 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 financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the Board of Directors on 29 July 2021 and were signed on its behalf by:

Margaret Paton, Director

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

The notes form part of these financial statements

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

1. ACCOUNTING POLICIES Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP), the Financial Reporting Standard for Smaller Entities and the Companies Act 2006.

Company Status

The charity is a company limited by guarantee. The members of the company are the trustees named in the Report of the Directors. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Funds

Unrestricted funds are available for use, at the discretion of the trustees, in furtherance of the general objectives of the charity and have not been designated for other purposes.

Restricted funds are funds donated for specific purposes specified by the donors.

Incoming Resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The charity does not undertake trading on its own account.

Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure is the cost of fulfilling the objects of the charity.

Governance costs are those incurred in connection with governance of the charity and compliance with constitutional and statutory requirements.

2 TAXATION

The company is a registered charity and is not liable to corporation tax.

CONTROL

The charity is under the control of its trustees.

No trustee has received any remuneration or expenses during the period.
The charity has no paid employees.

TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020

6. RESTRICTED FUNDS

Fund balance 31 October 2019 Income from fundraising campaign Expenditure of restricted funds Fund balance 31 October 2020	Isevya Building fund 1,628 - (1,628) -	Medical treatment costs 789 3,789 - 4,578	Total 2,417 3,789 (1,628) 4,578

The Isevya Building Fund relates to a donation to fund a second multipurpose building at TLC Headquarters in Isevya Tanzania. This will be used for the older children as well as other purposes. During the year ended 31 October 2020 £2,093 was spent on the building, using up the remaining £1,628 restricted funds and thereafter unrestricted funds

Medical treatment costs relates to funds raised to support the treatment of a girl with with popliteal pterigium syndrome and club feet and two boys with leg deformities. The initial treatment of the girl took place during the year ended 31 October 2018. A campaign for follow up treatment and for the boys’ treatment was initiated in June 2020, which had raised £3,789 by 31 October 2020. The treatment took place in December 2020.

8. ANALYSIS OF ASSETS AND LIABILITIES RESERVE FUNDS

Cash at bank Debtors - tax on gift aid donations	Unrestricted Funds 86,532 12,708 99,240	Isevya Building fund - - -	Medical treatment costs 4,578 - 4,578	Total 91,110 12,708
				103,818

Gift Aid for donations received prior to October 2020 has been recorded as a debtor. The amount of £12,708 was received on 20 January 2021.