## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED**
## **31 OCTOBER 2021**
## **FOR**
## **TABORA LEAGUE FOR CHILDREN LIMITED**
## **REGISTERED CHARITY LIMITED BY GUARANTEE**
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## **COMPANY INFORMATION FOR THE YEAR ENDED 31 October 2021**
## **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:** New Pit House, New Pit Paulton, Bristol BS39 7PS **REGISTERED NUMBERS:** Company 07580940 Charity 1141239 **INDEPENDENT EXAMINER** : Simon Charles Henderson Briggs BSc. ACA De Clercqstraat 87-4 Amsterdam 1053-AG Netherlands
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
The directors present their report with the financial statements of the company for the year ended 31 October 2021. 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:
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 Robina Richter Elizabeth Tomkinson
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:
## **OBJECTIVITIES AND ACTIVITIES (Continued)**
1. 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).
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
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 150 children. 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**
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
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 financially independent.
## **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.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
TLC’s aims are achieved through focus on the following key areas:
## **NUTRITION**
- **NUTRITION,** all children are given nourishing breakfast and lunch 6 days a week and 7 days for those with extra needs. Some children get three meals because they don’t have someone to cook for them at their homes. 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.
- **HEALTH** is monitored and emergency health situations dealt with. Through funding from TLC UK, we have provided health insurance cards to some young children. Also, we keep providing our 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 and treatment. Most of our children are affected by malaria, urinary tract infection (UTI) and typhoid, therefore we have been distributing beds, mattresses, mosquito nets and waterfilters to proctect them and ensure they drink safe water and sleep comfortably. Wheelchairs and crutches have been provided to children with leg problems.
_Left; Ng’ambo children after receiving water filters and mosquito nets, water filters help them and their families drink safe water and supplying mosquito nets has at least reduced the rate of Malaria infection._
- **EDUCATION,** school supplies are provided. TLC is proud that its registered OVCs have been continually supported and some are at nursery, primary school, secondary school, high school, colleges and universities. TLC has several college graduates and on 2021 three young adults graduated from tertiary education.
**----- Start of picture text -----**
Adrian pictured left has
completed an Ordinary
Diploma in
Pharmaceutical science
from Kilimanjaro school
of Pharmacy, and Tunda
pictured right has
completed a bachelor
degree in Environmental
planning and management
from Institute of Rural
Development Planning
**----- End of picture text -----**
Iddy finished an Ordinary Diploma in Travel and Tourism from National College of Tourism.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
Some young adults are learning apprenticeship programs.
_Left, John repairing a motorbike. Yohana, centre, repairing a motorbike engine and Yusufu, right, learning to make a sofa._
Through apprenticeships, the youth get to learn the importance of work. Also, TLC has been providing digital equipments (smartphones, tablets or personal computer) to each youth joining college for the first time. Electronic devices help children do better. During holiday break youth have been coming to help TLC and their community through field practice.
## **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 with some staying for much longer, due to outbreak of Covid-19 we haven’t received overseas volunteers since late 2019. Fundraising is done through TLC UK who support the general day to day programs and also any special requirements, for example, building a class, kitchen equipments, books, emergency health care and after school teaching and learning lessons. Sponsors have been keeping in touch with TLC children through letters which are sent electronically and printed out.
_Pictured Left are children happily reading their sponsors’ letters, Right twins holding their new school uniforms and left is one of the sponsors’ letter being read to the children_
Also, there are local volunteers who are working with TLC and others who wish to work with TLC. Most of local volunteers are college graduates who appreciate TLC contribution to OVCs and their families, and therefore wish to share their proffesional skills with TLC staff, children and Tabora community.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
_Our recent local volunteers are Angeline left, a community development graduate. Annastazia first right, a form four leaver and Dotto Idd, not pictured, a graduate from Institute of Rail Development._
These volunteers have been helping in social work and teaching and their contributions since joining TLC is invaluable.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
## **FUNDING as well as fund raising for core provisions, TLC also provides:**
- School supplies every term. These include exercise books, school uniforms, shoes and socks, pencils, pens, books, school bags, books etc. All these costs are covered by Tabora League for Children UK.
- Extra tuition. There are two teachers at each TLC centre who teach English and Mathematics to children from Monday to Friday during evening hours, with extra lessons TLC children have been able to cope well with teachings at school.
-
_Sixth from left is our new English teacher at Ng’ambo centre Emanuel. Below are Chemchem children doing extra homework._
- Seasonal celebrations, gifts for the children and annual food distribution to families. Funding for this is provided by sponsors all over the world and delivered by TLC UK. Sometimes children come together at our main Isevya Centre for these celebrations and receive extra treats like sodas, bagia, nyama choma and chips mayai.
_During Christmas, children are given food parcels so that they can celebrate with their families. Pictured left are children with their food parcels._
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
During Eid el Fitri children eat goat/cow meat. A goat/cow is bought through donation from UK Muslims who wish to see the TLC children enjoy Eid el Fitri as much as they do.
## **ACHIEVEMENTS DURING THE YEAR ENDED 31 OCTOBER 2021**
Tabora League for Children has increased number of OVCs each year, 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; At the same as new children are joining TLC also the number of graduates from TLC is slowly increasing. There are three new graduates, each in nursing (diploma), records and archives management (diploma) and education (science degree). Two graduate chidren have been fortunate in achieving employment in records keeping and nursing but there are still previous graduates who haven’t secured steady employment and they already have obligations for themselves and their families. It is hoped the government can have a close look to this because these children are their families’ main hope and they are the first in their families to have a diploma or degree. Currently there are 11 graduates who have completed college certificates, diplomas or degrees in nursing, pharmacy, education, records management, tourism, masonry,veterinary and electricity. Only one has secured government employment, some work in private sector and some of them don’t have steady employment. This is a big problem and we are focusing our attention on it.
The number of children joining secondary studies is increasing each year. In 2021, 17 children completed standard seven and all are expected to join secondary studies next year. It is a significant achievement to reach such a milestone but the cost of their education is very high and TLC is asking for consideration on government sponsorship for their college studies.
## Health;
we have added new children, we have provided new NHIF cards for 5 children and we have renewed these cards for some of our children who had them and they are still in need of them, due to their poor background we wish to acquire NHIF cards to all our children but unfortunately we haven’t managed because of limited finances.
_Two young ones, left, have joined Ng’ambo centre_ . _Right; Chemchem children with their rain coats_
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
## **THE FUTURE FOR TLC IN TANZANIA**
## **GENERAL**
Tabora League for Children will continue to provide services to the orphans 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 there is capacity at the centres, new sponsors will be sought so that additional children can benefit from TLC programs. Additional international volunteers are encouraged to spread news of Tabora League for Children and increase our financial and skills based opportunities. TLC intends to increase its connections at local and national government levels to extend and consolidate the programmes. Also, as some OVCs have been vulnerable to physical and emotional abuse, TLC shall keep raising its voice until it is heard, through cooperation with parents, guardians, local, national and international authorities.
## **EDUCATION**
Tabora League for Children will continue to put more efforts into educational progress. Since last year there was a plan to help more children with studies in Mathematics, English and Sciences at secondary level and with English and mathematics at primary level. TLC completely believes when children have a good English foundation from primary school it is easy to catch up with secondary level studies where the medium of instruction is English. There is a new English and Mathematics teacher at Chemchem centre to help teach children these subjects. There are children who need more attention in classrooms and extra studies therefore TLC shall keep working harder with the available resources. We will keep doing school visits to meet teachers, follow, coordinate and support the academic achievements of our OVCs.
**----- Start of picture text -----**
Some OVCs have their
schools allocated very
far away from home
therefore wherever
possible TLC has been
offering bicycles to help
them get to school on
time. Pictured left are
new form one students
with their bicycles.
Pictured right are some
of TLC boarders’
children celebrating
grade 7 graduation.
**----- End of picture text -----**
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.
## **ABBREVIATION**
TLC TZ Tabora League for Children Tanzania TLC UK Tabora League for Children United kingdom WATSAN Water and Sanitation OVCs Orphan and Vulnerable Children VETA Vocational Educational and Training Authority Website: Facebook @Tabora League for Children. Email: tlctanzania@gmail.com
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
## **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 £73,640 (2020: £66,154). Fund raising activities amounted to £16,736 (2020: £18,626).
Grants to fund the provision of services and aid to vulnerable and orphaned children in Tabora amounted to £97,492 (2020: £72,413). Net incoming (outgoing) resources of the company for the year amounted to £2,159 (2019: £21,482). The assets of the company at 31 October 2021 were its bank accounts which had balances totalling £91,417 (2020: £91,110) and debtors of £14,559 (2020: £12,708).
## **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 2021 was £100,399 (2019: £99,240). 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 £50,000. The available unrestricted reserves are therefore above target.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2021**
## **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: 26 July 2022, Margaret Paton Director**
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**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 2021 which are set out on pages 15-18.
## _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:
1. 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
2. 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** De Clercqstraat 87-4 Amsterdam 1053-AG Netherlands D **ate 27 July 2022**
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**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 2021**
|||**Unrestricted**
**funds**
**Restricted**
**Funds**|**Total**
**funds**
**2021**
73,640
14,559
88,199
16,736
18
104,953
(97,492)
-
(4,114)
-
(1,188)
(102,794)
(102,794)
2,159
103,817
105,976|**Total**
**funds**
**2020**|
|---|---|---|---|---|
||**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
Hadija Treatment costs
New classroom construction
Bank charges
TOTAL RESOURCES EXPENDED
Net Incoming / (Outgoing) Resources being
Net income for the period
Funds balances brought forward
Fund balances carried forward|72,640
1,000
14,559
-||66,154
12,708|
|||87,199
1,000
16,736
-
18
-||78,862
18,626
150|
|||103,953
1,000||97,638|
|||(97,492)
-
-
-
(4,114)
-
-
-
(1,188)
-||(72,413)
(500)
-
(2,093)
(1,150)|
|||(102,794)
-||(76,156)|
|||(102,794)
-||(76,156)|
|||1,159
1,000
99,240
4,577||21,482
82,335|
|||100,400
5,577||103,817|
For the year ending 31 October 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE**
## **RESTRICTED AND UNRESTRICTED FUNDS BALANCE SHEET AS AT 31 OCTOBER 2021**
|||**2021**|**2020**|
|---|---|---|---|
||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|91,417
14,559|91,110
12,708|
|||105,976
-|103,817
-|
|||||
|||105,976|103,817|
|||||
|||105,976|103,817|
|||100,399
5,577|99,240
4,577|
|||105,976|103,817|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2021 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 26 July 2022 and were signed on its behalf by:
Margaret Paton, Director
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**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 2021**
## 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.
3. **CONTROL**
The charity is under the control of its trustees.
4.
- No trustee has received any remuneration or expenses during the period.
5. The charity has no paid employees.
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**TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021**
## 6. **RESTRICTED FUNDS**
|Fund balance 31 October 2020
Income from fundraising campaign
Expenditure of restricted funds
Fund balance 31 October 2021|**Medical**
**treatment**
**costs**
4,577
1,000
-
5,577|**Total**
4,577
1,000
-|
|---|---|---|
|||5,577|
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. During the year ended 31 October 2021, a further £1,000 was raised for future medical treatment for the girl popliteal pterigium syndrome and club feet and there was no expenditure of restricted funds.
## **8. ANALYSIS OF ASSETS AND LIABILITIES RESERVE FUNDS**
|Cash at bank
Debtors - tax on gift aid donations|**Unrestricted**
**Funds**
85,840
14,559
100,399|**Medical**
**treatment**
**costs**
5,577
-
5,577|**Total**
91,417
14,559|
|---|---|---|---|
||||105,976|
Gift Aid for donations received prior to October 2021 has been recorded as a debtor. The amount of £14,559 was received on 17 March 2022.
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