| Page | |
|---|---|
| Trustees' Report | 1 |
| StatementofTrustees' Responsibilities | 9 |
| IndependentExaminer's Report | 10 |
| StatementofFinancial Activities | 11 |
| Balance Sheet | 12 |
| NotestotheFinancialStatements | 13 |
The Salamander Trust
Independent Examiner's Report to the Trustees
Year ended 31 March 2022
I report on the accounts of the company for the year ended 31 March 2022, which are set out on pages 11 to 20.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act').
Having satisfied myself that the accounts ofthe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached
.. . . � . :' � . :.:=� Misty Nickells FCA Griffin Chartered Accountants Unit 4 Silverdown Office Park Exeter Airport Business Park Exeter EX5 2UX
10
13 December 2022
| Note | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | yearended | yearended | ||
| 31 March | 31 March | ||||
| 2022 | 2021 | ||||
| Income from: | £ | £ | £ | £ | |
| Donations | 2 | 9,483 | 9,483 | 7,491 | |
| Charitable Activities | 3 | 77,141 | 77,141 | 13,546 | |
| Othertrading Activities | 4 | 1,700 | 1,700 | 2,153 |
|
| Investments - bank interest | 93 | 93 | 335 | ||
| Total | 11,276 | 77,141 | 88,417 | 23,525 | |
| Expenditure on: | |||||
| Charitable activities | 5 | 20,917 | 58,985 | 79,902 |
60,512 |
| Raising funds | 6 | 3,000 | |||
| Total | 20,917 | 58,985 | 79,902 |
63,512 |
|
| Netincome/(expenditure) | (9,641) | 18,156 | 8,515 |
(39,987) | |
| Transfers between funds | 10 | ||||
| Netmovementinfunds | (9,641) | 18,156 | 8,515 |
(39,987) | |
| Fundbalances brought forward | 20,874 | 6,136 | 27,010 |
66,997 |
|
| Fundbalances carried forward | 10 | 11,233 | 24,292 | 35,525 | 27,010 |
| BalanceSheet | Company | registered number | 06734362 | ||
|---|---|---|---|---|---|
| 31 March 2022 | |||||
| 2022 | 2021 | ||||
| Note | £ | £ | £ | £ | |
| Current assets | |||||
| Debtors | 8 | 9,582 | 2,349 | ||
| Cashatbank andinhand | 41,419 | 26,161 | |||
| 51,001 | 28,510 | ||||
| Creditors: | |||||
| Amounts falling duewithinone year | 9 | {15,476) | (1,500) | ||
| Net Assets | 35,525 | 27,010 | |||
| Reserves | |||||
| Unrestricted funds | 10 | 11,233 | 20,874 | ||
| Restricted funds | 10 | 24,292 | 6,136 | ||
| 35,525 | 27,010 |
| Donations | ||||
|---|---|---|---|---|
| Un restricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | 2021 |
|
| £ | £ | £ | £ | |
| Other donations | 9,483 | 9,483 | 7,491 |
|
| 9,483 | 9,483 | 7,491 |
| CharitableActivities-Income | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total |
Funds | |
| Funds | Funds | 2022 | 2021 | |
| Grants | £ | £ | £ | £ |
| ITPC(International Treatment Preparedness Coalition) | 14,633 | 14,633 | 6,224 | |
| PLANInternational | 12,618 | 12,618 | ||
| UNAIDS4 | 1,186 | |||
| UNAIDS4A | {6,136) | (6,136) | 6,136 | |
| UNAIDS5 | 9,493 | 9,493 | ||
| WHO | 46,533 | 46,533 | ||
| 77,141 | 77,141 | 13,546 |
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2022 | 2021 |
|
| £ | £ | £ | £ |
|
| Royalty payment | 130 | |||
| Consultancy | 417 | |||
| Publications | 1,606 | |||
| ITsupporttootherorganisations | 1,700 | 1,700 | ||
| 1,700 | 1,700 | 2,153 |
| Year | ended 31March2022 | ||
|---|---|---|---|
| 5. | Charitableactivities- Expenditure | 2022 | 2021 |
| £ | £ | ||
| Project management | 15,938 | 19,303 | |
| Design and developmentofmaterials | 100 | 4,023 | |
| Monitoring and evaluation | 3,740 | ||
| Consultants | 38,880 | 12,175 | |
| Programme support | 2,347 | 7,405 | |
| Community research | 11,050 | ||
| Travel, subsistence and accommodation | -51 | ||
| Communication | 1,504 | 993 | |
| ITequipment and support | 995 | 2,491 | |
| ITwebsite | 564 | ||
| Office equipment and supplies | 159 | 1,668 | |
| Bank charges | 481 | 322 | |
| Printing, postage and stationery | 16 | ||
| Administration and insurance | 13 | 13 | |
| Rent | 550 | ||
| Accountancy and independent examination fees | 120 | 1,170 | |
| Donations | 3,417 | 1,681 | |
| SSWCreview workshop | 2,860 | ||
| Podcasts and webinars | 910 | ||
| Conference registration fees | 73 | ||
| Honoraria | 4,245 | 1,259 | |
| ------------- | ------------- | ||
| 79,902 | 60,512 |
| 6. | Raisingfunds | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| Consultant fund-raiser | 3,000 | ||
| 3,000 |
| 8. | Debtors | ||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ | ||
| Otherdebtors | 9,582 | 2,349 | |
| Prepayments | |||
| 9,582 | 2,349 | ||
| 9. | Creditors: amounts falling due within one year | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Othercreditors and accruals | 15,476 | 1,500 | |
| 15,476 | 1,500 |
| 10. Funds | |||||
|---|---|---|---|---|---|
| 1April | Incoming | Expenditure | Transfers | 31 March | |
| Restricted funds | 2021 | resources | 2022 | ||
| £ | £ | £ | £ | £ | |
| ITPC | 14,633 | (14,633) | |||
| PLANInternational | 12,618 | (12,618) | |||
| UNAIDS4A | 6,136 | (6,136) | |||
| UNAIDSS | 9,493 | (439) | 9,054 | ||
| WHO | 46,533 | {31,295) | 15,238 | ||
| Sub-total | 6,:36 | 77,141 | (58,985) | 24,292 | |
| Unrestricted funds | 20,874 | 11,276 | (20,917) | 11,233 | |
| Total funds | 27,010 | 88,417 | (79,902) | 35,525 | |
| 10.Funds- prior year comparative | |||||
| !April | Incoming | Expenditure | Transfers | 31 March | |
| Restricted funds | 2020 | resources | 2021 | ||
| £ | £ | £ | £ | £ | |
| ITPC | 6,224 | (6,030) | (194) | ||
| MACAIDS4 | 17,628 | (15,492) | (2,136) | ||
| MIND | 6,409 | (4,660) | (1,749) | ||
| UNAIDS4 | 996 | 1,186 | (747) | (1,435) | |
| UNAIDS4A | 6,136 | 6,136 | |||
| 25,033 | 13,546 | (26,929) | (5,514) | 6,136 | |
| Unrestricted funds | 41,964 | 9,979 | (36,583) | 5,514 | 20,874 |
| Total funds | 66,997 | 23,525 | (63,512) | 27,010 |
| AnalysisofNetAssetsbetweenFunds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | |
| 2022 | 2022 | 2022 | |
| £ | £ | £ | |
| Fund balancesatthe year-end are represented by: | |||
| Debtors | 5,022 | 4,560 | 9,582 |
| Cashatbank and in hand | 12,884 | 28,535 | 41,419 |
| Creditors | {6,673) | (8,803) | (15,956) |
| Total netassets | 11,233 | 24,292 | 35,525 |
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Fund balancesatthe year-end are represented by: | |||
| Debtors | 2,349 | 2,349 | |
| Cashatbank and in hand | 20,025 | 6,136 | 26,161 |
| Creditors | (1,500) | (1,500) | |
| Total netassets | 20,874 | 6,136 | 27,010 |