Annual report & financial statements for the year ended 21 October 2023
Contents
❶ Welcome ................................................................................................................ 1 ❷ Administrative information ............................................................................. 2 ❸ Structure, governance & management ....................................................... 3 ❹ Objectives & activities ....................................................................................... 4 ❺ Achievements & performance ........................................................................ 6 ❻ Financial review .................................................................................................. 9 ❼ Trustees’ declaration ....................................................................................... 12 ❽ Independent examiner’s report on the accounts .................................. 13 ❾ Financial statements ....................................................................................... 15
Lilly Uganda | Annual report & financial statements 2022-23
❶ Welcome
We are pleased to present our annual report and financial statements for Lilly Uganda.
Throughout the year Lilly Uganda has continued to support students in both Kampala and Mpigi through their education and it has been wonderful to see schools fully open in the year for the first time since the start of the Covid pandemic.
During the year we also worked with the children and families in the programme to ensure that they have access to food, medical treatment and other basic necessities.
Through this annual report we hope to be able to tell you about what has been achieved in the year and our plans for the future. We also want to thank everyone involved in Lilly Uganda– as a small charity run entirely by volunteers we rely on everyone who has supported us along the way and are so pleased to have you all as part of the Lilly Family.
Aimee Perry & Charlotte Mihailovic
Founders of Lilly Uganda
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❷
Administrative information
This document forms the trustees’ annual report and financial statements of the charity Lilly Uganda for the year ended 21 October 2023. Lilly Uganda registered as a charity in England and Wales on 19 May 2011 with registration number 1142006.
Principle address
238 Worple Road Staines TW18 1HE
Trustees
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Dates acted
Trustee Name Office
(if not for whole year)
Mrs Aimee Perry Chair - -
Mrs Charlotte Mihailovic Treasurer - -
Miss Shirley Lunn Secretary - -
Mr Oliver Lashbrook - - -
Miss Erika Broennimann - From 13 April 2023 To 11 November 2023
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Bankers
Barclays Bank 71 High Street Staines TW18 4PS
Independent Examiner
Ms Martha Love
Lilly Uganda | Annual report & financial statements 2022-23
❸
Structure, governance & management
Lilly Uganda is governed by the conditions set out in the charity’s constitution adopted on 28 April 2011 which established Lilly Uganda as an unincorporated association. There have been three amendments to this constitution since its adoption following resolutions of the trustees and members at Special General Meetings on 17 April 2013, 3 October 2018 and 26th July 2021. The amendments were made to the wording of Lilly Uganda’s charitable objects to better reflect our on-going work. The most recent changes to the charity objects have been made to reflect the increasing support given to the Abato Foundation, Uganda.
Trustees
The two founders of Lilly Uganda, Aimee Perry and Charlotte Mihailovic, became trustees of the charity on our registration and continued to serve as trustees throughout the 2022-23 financial year. Oliver Lashbrook and Shirley Lunn were reappointed for the 2022-23 financial year by the existing trustees. Erika Broennimann was appointed as a trustee in April 23. Since the year end she has had to step down due to personal reasons but continues to be a great support to our work.
Trustees are appointed or reappointed annually at the annual general meeting and may also be appointed as necessary by the existing trustees. All trustees give their time voluntarily and receive no remuneration or other benefits for their work as trustees.
Volunteers
Lilly Uganda is managed and operated entirely by volunteers, including the trustees and other individuals, and relies entirely upon these volunteers who give their time and enthusiasm so willingly. Without this valuable contribution, that allows us to direct our funds to achieving our charitable objects, we would not have achieved all that we have in this year. The trustees of Lilly Uganda wish to formally recognise and thank all of our volunteers for their time, expertise and energy.
Partner Organisations
Lilly Uganda works to fulfil its objectives through collaboration with individuals and other organisations. We wish to take this opportunity to thank all of these organisations and individuals for their support and assistance throughout the year.
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❹ Objectives & activities
Vision
Our vision is a Uganda where every child receives a full education, has a loving, caring home, is able to eat nutritious, healthy food and can access medical care whenever they need it.
Mission
Our mission is to work with vulnerable children in Uganda to help them break the cycle of poverty. We do this through ensuring they gain a full and high standard of education and providing them with a safe and nurturing environment in which to live.
Objects
Our objects, as set out in the charity’s constitution, are:
To advance the education of young people in the Lilly Uganda programme, through the provision of primary, secondary and further education or vocational training to further their development and enhance their employment opportunities.
To relieve the needs of young people in the Lilly Uganda programme by providing shelter, food and health care.
To advance the education, health and wellbeing of people in Mpigi by assisting in the provision of medical care, education and other needs that may arise.
How we achieve these objects
During 2022-23 Lilly Uganda achieved these objectives through the support we provided to the children that take part in the Education Programme and the Family Support Programme. This included providing for their basic living, health and food needs and funding primary, secondary and further education. Lilly Uganda also provides funds for the Abato Medical Centre and the Pearl of Africa Secondary School in Mpigi.
Lilly Uganda | Annual report & financial statements 2022-23
Public benefit
During the year Lilly Uganda has worked to provide public benefit through the relief and prevention of poverty in the ways described throughout this report and in the areas of health, education and the provision of shelter. In setting our programme each year the trustees have paid due regard to both the Charity Commission’s general guidance on public benefit and the guidance on the prevention or relief of poverty for the public benefit. The trustees always ensure that the programmes and projects we undertake are in line with our charitable objects and aims, central to which is our vision of relieving and preventing poverty through supporting the children that we work with in Uganda.
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❺
Achievements & performance
In Uganda
Lilly Uganda has continued to fully fund the education and school requirements for 4 primary and 21 secondary school students. After the disruption of the Covid pandemic, it was wonderful to see all students back in school full time and working hard on their studies. During the year tutoring continued to be provided for students in school holidays to help them catch up on work missed.
Further education students continue to progress well. During the year Lilly Uganda supported 9 students to attend either university or vocational college studying a range of subjects including accountancy, economics, dress making and plumbing. Since the year end 6 students have graduated from their courses and Charlotte and Aimee were lucky enough to be in Uganda and celebrate with one student, Gertrude, as she graduated from her diploma in accountancy.
Throughout the year Lilly Uganda has also provided nutritious food packages to the children, as well as mosquito nets, hygiene products and funding for medical treatment. In addition, extra support has been provided where needed, for example helping with rent if families are unable to afford the cost of a reasonable home.
Lilly Uganda | Annual report & financial statements 2022-23
Lilly Uganda continued to work closely with the Abato Foundation to support the education of children and to serve the wider community by providing funds to the Abato Medical Centre.
This has included covering the cost of two fully qualified nurses, a doctor and other medical staff as well as medical equipment. Funds were also provided to construct a well on the site of the Abato Primary School so that students no longer have to walk a long distance to collect water.
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In the United Kingdom
In December 2022 it was a joy to return in person for Lilly Uganda’s annual quiz night ‘It’s Quizmas’. It was wonderful to once again have a room full of Lilly Uganda supports and be able to share news and updates of the charity in person. During Covid, the online edition of It’s Quizmas also became popular and so it was decided to also run the event online. Both evenings were very successful fundraising events.
Throughout the year Lilly Uganda was supported by nearly 60 regular givers, many of whom also wrote to the children in the Lilly Uganda programmes. These regular givers have contributed massively to the charity over the years and their ongoing support is greatly appreciated in ensuring a stable source of funds to allow us to continue our commitment to the children.
Lilly Uganda | Annual report & financial statements 2022-23
❻ Financial review
Where the money comes from
The majority of our fundraising is made up of donations from supporters, including our sponsors and our annual programme of events. The amount and proportion of income from each source is presented below:
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Regular giving
£13,416 / 33%
Trading
£- / 0%
£40,573
raised through events,
trading and voluntary
Gift Aid receipts
£52 / 0%
Individual donations and grants
In house events
£25,877 / 64%
£1,214 / 3%
Supporter lead events
Challenge events
£14 / 0%
£- / 0%
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Our 100% guarantee
Expenditure is divided into that spent on charitable activities (programmes and projects) and that spent on generating funds (administrative and operating costs).
Cost of generating funds
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£335 / 1%
Cost of charitable activities made up of expenditure to run
events, purchase fundraising
£60,168 / 99% equipment, produce literature
and publicity materials, and
comprising all expenditure on
purchase items in Uganda
our programme work in
for trading purposes
Uganda
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Lilly Uganda is able to ensure that 100% of public donations go directly to our programme work in Uganda. We can do this because of our small group of admin donors, who provide the funds to cover the administrative costs associated with our fundraising and operating the charity.
All public donations are placed into the programme fund or one of our project funds:
used entirely on our programme work in Uganda and can be used to Programme fund support any of our project work used for one of seven project areas (health and wellbeing, food, shelter and Project funds care, primary education, secondary education, further education, Abato)
All donations from our admin donors are placed in the general fund:
used to support any aspect of our work, including our projects and the cost General fund of operating the charity and administration
Lilly Uganda | Annual report & financial statements 2022-23
How the money is spent
Our programme spending comprises expenditure on each of our six project streams and payments made to transfer funds from the United Kingdom to Uganda. The breakdown of our programme spending is presented below:
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Health and wellbeing
£2,497 / 4%
Food
£4,526 / 8% Shelter and care
£6,302 / 10%
Transfer of funds
Primary education
£889 / 1%
£2,308 / 4%
the cost of transferring funds
from the UK to Uganda
Programme delivery
£1,059 / 2%
£60,168
spent on supporting
our projects in Uganda
Secondary education
Abato Foundation £14,196 / 24%
£23,970 / 40%
Further education
£4,421 / 7%
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Reserve policy
At the end of the 2022-23 financial year Lilly Uganda holds £44,270 as reserves. These funds are held in reserve to contribute towards:
-
meeting future financial commitments, for example the increase in secondary school costs as more of the children move on to secondary school, further education costs for students wishing to study at university or vocational college
-
covering unforeseen future costs that may arise, for example medical bills and increasing food and commodity prices
At present, we aim to hold at least £6,000 in reserves at the year-end for general purposes. The level of our reserves will be reviewed annually to ensure that we are holding an amount appropriate to meeting our expected future commitments. In 2022-23 the charity relied heavily on reserves. This was in line with plans as little fundraising was done in the year. Since the year end 6 students have graduated the programme and a further 3 will graduate shortly. This means that our costs will reduce significantly, and reserves will reduce at a much slower rate going forward.
❼
Trustees’ declaration
The trustees declare that they have approved the trustees’ report above.
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Signature
Full name Mrs Charlotte Jane Mihailovic
Position Treasurer
Date 09/07/2024
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Lilly Uganda | Annual report & financial statements 2022-23
❽
Independent examiner’s report on the accounts
I report to the trustees and members of Lilly Uganda (registered charity number 1142006) on the accounts for the year ended 21 October 2023 which are set out on pages 15 to 22.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is need.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with 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 seeking explanations from the 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.
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Independent exarniner's statement In connection th rny examinatioTL rnatter has cr)rne to rny attentton." (l) which me wsonable cause to belie*e thal iTL any matenal Tespeci. the rewiTements'. to lfftp accounting Tecords in accordance wilh section 130 of the Chaiittes Act.. to prepare accounts which accord with the accounis Tecords and comply 1th the accounknng requirements of the Chanties Act have noi been met." or [2) to whictL in rny opiThory attention Should be dTawn in OTdeT to enable a PTopeT UTthstsnding of the accounts to be reached. Ms Martha Love 2c)2 14 OrchaTd End Tite Hill Address Englefteld Green EghaTn IW20 ONH
Lilly Uganda | Annual report & financial statements 2022-23
❾
Financial statements
Receipts and payments account for the year ended 21 October 2023
| General | Programme | Project | Total | Total | |
|---|---|---|---|---|---|
| fund | fund | funds❿ | 2022-23 | 2021-22 | |
| nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | |
| Receipts | |||||
| Voluntary receipts | |||||
| Regular giving | 1,920 | 3,552 | 7,944 | 13,416 |
13,837 |
| Community, individuals and grants ❹ | - | 297 | 25,580 | 25,877 |
42,155 |
| Challenge events | - | - | - | - |
- |
| Gift aid | - | 52 | - | 52 |
14,021 |
| Activities for generating funds | |||||
| Events❺ | - | 1,228 | - | 1,228 |
1,911 |
| Trading | - | - | - | - |
- |
| Other receipts | |||||
| Bank interest | 791 | - | - | 791 |
310 |
| Total receipts | 2,711 | 5,129 | 33,524 | 41,364 |
72,234 |
| Payments | |||||
| Cost of generating funds | |||||
| Cost of generating voluntary receipts❻ | 335 | - | - | 335 |
70 |
| Fundraising trading payments | - | - | - | - |
- |
| Cost of charitable activities | |||||
| Food | - | - | 4,526 | 4,526 |
3,730 |
| Health and wellbeing❼a | - | - | 2,497 | 2,497 |
1,098 |
| Shelter and care❼b | - | - | 6,302 | 6,302 |
7,183 |
| Primary education❼c | - | - | 2,308 | 2,308 |
2,862 |
| Secondary education❼d | - | - | 14,196 | 14,196 |
14,316 |
| Further education ❼e | - | - | 4,421 | 4,421 |
3,949 |
| Abato Foundation❽ | - | - | 23,970 | 23,970 | 20,802 |
| Programme delivery❾ | - | 1,059 | - | 1,059 |
- |
| Transfer of funds to projects | - | 889 | - | 889 |
1,214 |
| Total payments | 335 | 1,948 | 58,220 | 60,503 |
55,224 |
| Net receipts / (payments) | 2,376 | 3,181 | (24,696) | (19,139) |
17,010 |
| Transfers between funds | - | (22,973) | 22,973 | - |
- |
| Total movement in funds | 2,376 | (19,792) | (1,723) | (19,139) |
17,010 |
| Total funds brought forward | 15,170 | 45,121 | 3,116 | 63,407 |
46,397 |
| Total funds carried forward | 17,546 | 25,329 | 1,393 | 44,268 |
63,407 |
page | 15
Statement of assets and liabilities as at 21 October 2023
| General | Programme | Project | Total | Total | |
|---|---|---|---|---|---|
| fund | fund | funds❿ | 2022-23 | 2021-22 | |
| nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | |
| Cash Funds | |||||
| Bank Current Account | 14,568 | 4,765 | 1,393 | 20,726 | 40,652 |
| Bank Savings Account | 2,760 | 20,478 | - | 23,238 | 22,447 |
| Petty Cash | 218 | 86 | - | 304 | 308 |
| Total cash funds | 17,546 | 25,329 | 1,393 | 44,268 | 63,407 |
| Other Assets | |||||
| Inventory held for resale⓫ | 82 | 82 | |||
| Total other assets | 82 | 82 |
The attached notes set out on page 17 to 22 form part of these financial statements.
The financial statements were approved and signed by the trustees on 09/07/2024.
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Signature
Full name Mrs Charlotte Jane Mihailovic Position Treasurer
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Lilly Uganda | Annual report & financial statements 2022-23
Notes to the accounts
for the year ended 21 October 2023
❶ Basis of preparation
The financial statements of Lilly Uganda have been prepared in accordance with the Charity Commission’s guidance using the receipts and payments basis.
❷ Funds
The general fund is an unrestricted fund which is available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
The programme fund is a restricted fund comprised of all incoming resources that are restricted to being spent on our programme work but are not allocated to a specific project.
The project funds comprises restricted funds made up of donations given for a specific project as specified by the donor, these comprise seven funds restricted to spending on our seven project streams; food, health and wellbeing, shelter and care, primary education, secondary education, further education and the Abato Foundation.
❸ Transfer between funds
All expenditure relating to a specific project stream is made from the relevant project fund. This means that project funds may appear in deficit at the year-end where the expenditure exceeds the funds received that are restricted to this same specific project stream.
In order to more accurately show our financial position, and to reflect the fact that programme funds may be used across any of our project streams, a transfer is made at the year end from the programme fund into any project fund that is in deficit in order to remove this deficit. This represents funds from the programme fund being designated to a specific project stream based on the expenditure from each project stream during the year.
page | 17
❹ Individual, community and grants voluntary receipts
The voluntary receipts from community, individual and school fundraising can be further divided as follows:
| Total | |
|---|---|
| 2022-23 | |
| nearest £ | |
| Individuals and community | 2,477 |
| Schools | - |
| Grants | 23,400 |
| Total receipts | 25,877 |
❺ Events fundraising
Events fundraising can be further divided as follows:
| Total | |
|---|---|
| 2022-23 | |
| nearest £ | |
| In house events | 1,214 |
| Supporter led events | 14 |
| Total receipts | 1,228 |
❻ Cost of generating voluntary receipts
Cost of generating voluntary receipts comprises all payments made in order to raise donations and includes the cost of our events, fundraising equipment, resources and literature produced. All payments of this type are made from the general fund.
| from the general fund. | |
|---|---|
| Total | |
| 2022-23 | |
| nearest £ | |
| Event running costs | 130 |
| Cost of fundraising equipment | - |
| Advertising and literature | 91 |
| Sponsor relations | 114 |
| General administrative costs | - |
| Total (payments) | 335 |
Lilly Uganda | Annual report & financial statements 2022-23
❼ Cost of charitable activities
Cost of charitable activities comprises all payments made in undertaking our work in delivering Lilly Uganda's charitable objectives. Those payments made in relation to six of our seven project streams; health and wellbeing, shelter and care, primary education, secondary education and further education and Abato Foundation are further classified as follows:
a. Health and wellbeing
| a. Health and wellbeing | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Medical costs | 329 | 329 |
| Personal requirements | 2,044 | 2,044 |
| Celebrations and trips | 45 | 45 |
| Other payments | 79 | 79 |
| Total (payments) | 2,497 | 2,497 |
b. Shelter and care
| b. Shelter and care | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Rent | 1,934 | 1,934 |
| Boarding fees | 4,368 | 4,368 |
| Other payments | - | - |
| Total (payments) | 6,302 | 6,302 |
c. Primary education
| c. Primary education | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Primary school fees | 1,653 | 1,653 |
| Other payments | 655 | 655 |
| Total (payments) | 2,308 | 2,308 |
page | 19
d. Secondary education
| d. Secondary education | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Secondary school fees | 8,400 | 8,400 |
| Other payments* | 5,796 | 5,796 |
| Total (payments) | 14,196 | 14,196 |
- Secondary other payments remain high in the year due to the costs of tutoring to help students catch up after time away from school during covid
e. Further education
| e. Further education | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Further education fees | 2,941 | 2,941 |
| Other payments | 1,480 | 1,480 |
| Total (payments) | 4,421 | 4,421 |
❽ Abato Foundation
| ❽Abato Foundation | ||
|---|---|---|
| Project | Total | |
| funds | 2022-23 | |
| nearest £ | nearest £ | |
| Abato school costs | 3,290 | 3,290 |
| Abato medical costs | 20,680 | 20,680 |
| Total (payments) | 23,970 | 23,970 |
❾ Programme Delivery
This comprises the costs associated with procuring and providing all resources to recipients. This includes the cost of transporting and storing goods, paying local individuals to monitor and guide the children and the expenses of UK volunteers travelling to Uganda.
Lilly Uganda | Annual report & financial statements 2022-23
❿ Project funds
The project funds presented in the receipts and payments account is made up of seven restricted funds. The movements in these funds during the year were:
| Food | Health & | wellbeing | Shelter | and care | Primary | education | Secondary | education | Further | education | Abato | Foundation | Total 2022-23 |
|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | nearest £ | |||||||
| Receipts | ||||||||||||||
| Voluntary receipts | ||||||||||||||
| Regular giving | 1,287 | 2,196 | 1,560 | 597 | 2,124 | 180 | - | 7,944 | ||||||
| Appeals and donations | - | - | - | 180 | - | 2,000 | 23,400 | 25,580 | ||||||
| Sponsorship | - | - | - | - | - | - | - | - | ||||||
| Gift aid | - | - | - | - | - | - | - | - | ||||||
| Activities for generating funds | ||||||||||||||
| Events | - | - | - | - | - | - | - | - | ||||||
| Trading | - | - | - | - | - | - | - | - | ||||||
| Total Receipts | 1,287 | 2,196 | 1,560 | 777 | 2,124 | 2,180 | 23,400 | 33,524 | ||||||
| Payments | ||||||||||||||
| Cost of charitable activities | ||||||||||||||
| Food | 4,526 | - | - | - | - | - | - | 4,526 | ||||||
| Health and wellbeing | - | 2,497 | - | - | - | - | - | 2,497 | ||||||
| Shelter and care | - | - | 6,302 | - | - | - | - | 6,302 | ||||||
| Primary education | - | - | - | 2,308 | - | - | - | 2,308 | ||||||
| Secondary education | - | - | - | - | 14,196 | - | - | 14,196 | ||||||
| Further education | - | - | - | - | - | 4,421 | - | 4,421 | ||||||
| Abato Foundation | - | - | - | - | - | - | 23,970 | 23,970 | ||||||
| Programme delivery | - | - | - | - | - | - | - | - | ||||||
| Transfer of funds to projects | - | - | - | - | - | - | - | - | ||||||
| Total Payments | 4,526 | 2,497 | 6,302 | 2,308 | 14,196 | 4,421 | 23,970 | 58,220 | ||||||
| Net receipts / (payments) | (3,239) | (301) | (4,742) | (1,531) | (12,072) | (2,241) | (570) | (24,696) | ||||||
| Transfers between funds | 3,239 | - | 4,742 | 109 | 12,072 | 2,241 | 570 | 22,973 | ||||||
| Total movement in funds | - | (301) | - | (1,421) | - | - | - | (1,722) | ||||||
| Total funds brought forward | - | 1,694 | - | 1,421 | - | - | - | 3,115 | ||||||
| Total funds carried forward | - | 1,393 | - | - | - | - | - | 1,393 |
page | 21
⓫ Valuation of inventory held for resale
Lilly Uganda raises funds from the sale to supporters of craft items purchased from local traders in Uganda. The cost of purchasing items for resale is recognised in full in the year in which purchase occurs, whilst income is recognised in the year that it is received.
Items unsold at the year-end are recognised in the statement of assets and liabilities and valued at cost. Income received from their sale will be recognised in future year accounts as they are sold.
238 Worple Road, Staines, TW18 1HE
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