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2021-01-31-accounts

REGISTERED COMPANY NUMBER: 07797095 (England and Wales) REGISTERED CHARITY NUMBER: 1144812

Report of the Trustees and

Financial Statements

for the Year Ended 31st January 2021

for

Orphans in Need

cbaSadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

Orphans in Need

Contents of the Financial Statements for the year ended 31st January 2021

Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 23
Detailed Statement of Financial Activities 24 to 25

Orphans in Need

Report of the Trustees for the year ended 31st January 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st January 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives, aims and public benefit

The objectives of Orphans In Need are wholly for the public benefit.

The principal aims of the charity and objective of the charitable company are:

The relief of poverty and sickness anywhere in the world, and in particular, those affected by natural causes or by wars and conflicts either foreign or domestic by the provision of financial or other assistance including but not limited to medicines, shelter, furniture, stationery, food, clothing, sanitation and clean drinking water and also the construction of hospitals and medical centres.

To advance the education of persons in need, including orphans, anywhere in the world by the provision of financial aid and materials including but not limited to books, furniture, stationery, clothing and electronic hardware/software and also through the construction of schools, colleges, training centres, orphanages and universities.

The trustees have had regard to the Charity Commission's guidance on public benefit.

Grantmaking

Orphans in Need are always actively seeking out partner organisations that can further their objectives in an efficient and effective manner. As a result, the charity will make grants to other organisations where the trustees feel is deserving and in line with the Orphans in Need policies.

Page 1

Orphans in Need

Report of the Trustees for the year ended 31st January 2021

ACHIEVEMENT AND PERFORMANCE

In 2020, Orphans in Need pushed on with its delivery of its one-to-one orphan sponsorship programme, food parcel distributions to widows, and increased support for the needs of orphans through its Global Orphan Care campaign.

The greatest challenge in this time was, of course, the emergence and spread of the coronavirus pandemic. This affected our work from the UK through all of our countries of operation. We continued our vital work throughout this period, as the need for our support was now greater than ever. We continued to deliver for our beneficiaries, in particular adding hygiene kits where available. Our teams and partners in our delivery areas went the extra mile to deliver at a time when there was growing fear across the globe for personal safety.

Orphans sponsorship

Through our orphan sponsorship programme, we continue to support over 13,000 children across 14 countries. Each of these children continue to receive a fixed monthly stipend contributing towards their education, food, clothing and other necessities. The progress of these children is measured by our partners on the ground, who maintain that each child on the programme have access to education as a minimum.

We strive to ensure that our children stay with extended family, where possible. The support we provide them allows them to send the child to school where in other circumstances they may be forced onto the streets to beg or into manual labour. The success of our orphan sponsorship programme is down to our generous donors, who undertake to provide these children with hope through their regular donations.

Our Global Orphan Care campaign has allowed us to raise extra funds with which we can supplement the care provided to these children when they need extra support. This was particularly useful during the coronavirus pandemic where we were able to respond immediately to requests from our delivery partners for vital medical aid and equipment.

Global Orphan Care

Our Global Orphan Care campaign now supplements and develops the foundations we have already built through our orphan sponsorship programme. The Global Orphan Care funds have allowed us to support individual requests for the care of orphans and widows, as well supporting other orphan care institutions to maintain and improve their services. This allows us to support thousands more orphans in addition to those on our sponsorship programme.

The extra support ranges from extensive medical care such as for cancer and serious illnesses to the provision of accommodation assistance for institutions who are unable to improve housing conditions because of a lack of funding and guidance. We were also able to use this for emergency aid distribution during the pandemic.

Orphan village and orphanages

Our orphan village in Delhi has progressed over the past years by providing care to 100s of orphans and widows. Our other orphanages in Jammu and Kashmir including, Bait ul Altaf and Bait ul Salaam, are carefully monitored. Regular contact with our partners and visits are carried out to ensure the welfare of our orphans is maintained. Children in our care are given food, clothing, medical support, counselling where needed, and education.

Café Blu

Café Blu was a retail outlet based in a busy part of Birmingham, with a steady footfall of traffic and income. Customers were reminded that the café supports Orphans in Need and was a base for Orphans in Need supporters to visit and learn about the organisation as well as purchase beverages and food. Since the opening of the café, Orphans in Need has seen a significant growth of our income from the Birmingham region, through the publicity of Orphans in Need at the site as well as the placing of an office to the rear of the shop. The café has acted as a hub in the region, bringing in old and new donors. Our investment in the business is reflected today by the continuing regular donations from the spread of our brand in the region.

Following the spread of Covid-19 and national lockdowns enforced in the UK in 2020 through to 2021, Café Blu, was forced to shutdown for much of this period. The downturn in traffic on the high streets across the country forced Café Blu, like many other small businesses, to suffer in its efforts to attract customers and make the business viable again. We feel Orphans in Need has benefitted significantly from its relationship with Café Blu, however, we were compelled to shut the business permanently following the insurmountable challenges caused by the pandemic. Unfortunately, this means the outstanding loans from Café Blu totalling £173,365 cannot be repaid and have therefore been written off.

Page 2

Orphans in Need

Report of the Trustees for the year ended 31st January 2021

Ramadan and Qurbani

During the months of April and May, 25,400 food parcels were delivered to our beneficiaries for the month of Ramadan. These months are a crucial time for us during the year as most of our charitable donations come during then.

Donated Pharmaceuticals

During the year the charity had donated pharmaceuticals goods of £1.7m distributed on its behalf directly by Gift of Kindness.

Governance, administration and monitoring.

In 2021, the organisation's agreements and funding contracts with partners were further reviewed as well as several key organisation policies and procedures, particularly with a focus on safeguarding and GDPR legislation.

Monitoring of our work ensuring delivery in line with our charitable objects is carried out through an extensive paper trail for all projects along with monitoring visits carried out by staff to the areas of need. These trips include an assessment of the quality of delivery to our beneficiaries along with an examination of the financial and administration records. This is now supplemented with partner and beneficiary interviews through video conferencing.

In 2021, we were unable to carry out field visits from the UK because of the restrictions posed by the coronavirus pandemic. Monitoring continued to take place through the aforementioned methods.

Orphans in Need is entrusted by donors to deliver to orphans and widows and we maintain strict controls on expenditure, striving to keep associated costs to a minimum. Although we work to keep our administration costs to a minimum, we also value our commitment to ensuring that we are monitoring, assessing and improving our work with beneficiaries and this does require us to invest in thorough due diligence, staff and appropriate policies and procedures.

Orphans in Need has signed up to the Code of Fundraising Practice for the UK, working with the Fundraising Regulator to ensure that our fundraising is respectful, open, honest and accountable to the public.

FINANCIAL REVIEW

Reserves policy

The trustees regularly review the risks to the charity and are actively monitoring the reserves available to the charity. As there are no significant ongoing commitments and the work continues only when funds are available, the trustees have decided to maintain a minimal reserve amount of £100,000 to cover any contingencies.

The charity currently holds more than this as they have raised funds for projects that have yet to go ahead. See note 6 for more details.

The charity relies fully on voluntary income which was £12.7m during 2020/21. At the year end the charity had unrestricted reserves of £4.2m.

The trustees are satisfied that all the funds received have been applied in a wholly effective manner.

FUTURE PLANS

In 2021, we continue to work despite the ongoing pandemic and its challenges. Many of the countries we work in continue to face challenges of rising cases and lockdowns. We will continue the development of our orphan sponsorship programme, working closely with in-country teams to provide the best possible care for our children.

We will arrange workshops with our teams for the provision of training and knowledge sharing, For the Global Orphan Care programme, we will push forward raising funds but also distributing these for needy orphan and widow support causes around the world.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Orphans in Need is incorporated as a company limited by guarantee and is registered as a charity number 1144812.

The trustees, who are also the directors of the company, are responsible for the overall management and control of the company working with other persons on an entirely voluntary basis.

Page 3

Orphans in Need

Report of the Trustees for the year ended 31st January 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

Trustees are appointed in accordance with Orphans In Need constitution. Once appointed, Trustees are given introduction of the charity and information about its objects; Trustees are also given the copy of the constitution and the aims and objective. Role descriptions are issued to each Trustee and full induction is given setting out the obligations of a trustee. All trustees are issued with a copy of the Charity Commission's guide "The Essential Trustee".

The trustees meet every 6 weeks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07797095 (England and Wales)

Registered Charity number

1144812

Registered office

Windsor House 10 Manchester Road Bradford West Yorkshire BD5 0QH

Trustees

A Musa Director I Vania Teacher Mrs V A Scarll Bookkeeper S Ali Director A Mohammad Director

Auditors

cbaSadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

Bankers

HSBC Market Place Dewsbury West Yorkshire WF13 1DH

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Orphans in Need for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 4

Orphans in Need

Report of the Trustees for the year ended 31st January 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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 resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

AUDITORS

The auditors, cbaSadofskys, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 20th October 2021 and signed on its behalf by:

A Musa - Trustee

Page 5

Report of the Independent Auditors to the Members of Orphans in Need

Opinion

We have audited the financial statements of Orphans in Need (the 'charitable company') for the year ended 31st January 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 6

Report of the Independent Auditors to the Members of Orphans in Need

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 7

Report of the Independent Auditors to the Members of Orphans in Need

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 8

Report of the Independent Auditors to the Members of Orphans in Need

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Drant ACA (Senior Statutory Auditor) for and on behalf of cbaSadofskys Statutory Auditors Princes House Wright Street Hull East Yorkshire HU2 8HX

21st October 2021

Page 9

Orphans in Need

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the year ended 31st January 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
General
Investment income
3
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
General
Other
9
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
7,257,530
29,235
18,938
7,305,703
1,333,314
2,878,185
173,365
4,384,864
(15,000)
2,905,839
233,515
3,139,354
4,291,346
7,430,700		 Restricted
fund
£
5,482,279
-
-
5,482,279
-
5,482,279
-
5,482,279
-
-
-
-
-
-		 2021
Total
funds
£
12,739,809
29,235
18,938
12,787,982
1,333,314
8,360,464
173,365
9,867,143
(15,000)
2,905,839
233,515
3,139,354
4,291,346
7,430,700		 2020
Total
funds
£
10,349,619
-
27,488
10,377,107
1,399,838
9,573,199
-
10,973,037
-
(595,930)
-
(595,930)
4,887,276
4,291,346

The notes form part of these financial statements

Page 10

Orphans in Need

Balance Sheet

31st January 2021

Notes
FIXED ASSETS
Intangible assets
14
Tangible assets
15
Investment property
16
CURRENT ASSETS
Debtors
17
Cash at bank
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
20
Unrestricted funds
TOTAL FUNDS		 Unrestricted
fund
£
29,792
868,860
125,000
1,023,652
171,739
6,364,203
6,535,942
(128,894)
6,407,048
7,430,700
7,430,700		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 2021
Total
funds
£
29,792
868,860
125,000
1,023,652
171,739
6,364,203
6,535,942
(128,894)
6,407,048
7,430,700
7,430,700
7,430,700
7,430,700		 2020
Total
funds
£
3,933
637,041
140,000
780,974
453,685
3,176,416
3,630,101
(119,729)
3,510,372
4,291,346
4,291,346
4,291,346
4,291,346

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20th October 2021 and were signed on its behalf by:

A Musa - Trustee

The notes form part of these financial statements

Page 11

Orphans in Need

Cash Flow Statement

for the year ended 31st January 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2021
£
3,232,822
3,232,822
(29,280)
(28,993)
13,238
(45,035)
3,187,787
3,176,416
6,364,203		 2020
£
(323,795)
(323,795)
(1,200)
(12,127)
21,788
8,461
(315,334)
3,491,750
3,176,416

The notes form part of these financial statements

Page 12

Orphans in Need

Notes to the Cash Flow Statement

for the year ended 31st January 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Losses on investments
Interest received
Decrease in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operations		 2021
£
2,905,839
34,110
15,000
(13,238)
281,946
9,165
3,232,822		 2020
£
(595,930)
38,856
-
(21,788)
297,604
(42,537)
(323,795)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1/2/20
£
3,176,416
3,176,416
3,176,416		 Cash flow
£
3,187,787
3,187,787
3,187,787		 At 31/1/21
£
6,364,203
6,364,203
6,364,203

The notes form part of these financial statements

Page 13

Orphans in Need

Notes to the Financial Statements for the year ended 31st January 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Orphans in Need is a company, limited by guarantee, registered in England and Wales. The company's registered numbers and registered office can be found on the Report of the Trustees on page 3.

The presentation currency of the financial statements is the Pound Sterling (£).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Website costs

Website costs are amortised over 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost
Improvements to property - 2% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 14

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Voluntary income

Voluntary income is received by way of donations and gifts and is included in full when received.

Government Grants

Government grants are recognised using the accruals model. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the assets to which they relate.

A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the company with no future related costs, is credited to income in the period in which it becomes receivable.

2. DONATIONS AND LEGACIES

2021 2021 2021 2020
Restricted Unrestricted Total Total
£ £ £ £
Donations 3,709,791 5,965,525 9,675,316 6,710,868
Gift Aid - 1,292,005 1,292,005 764,201
Donated Services and Facilities 1,772,488 - 1,772,488 2,874,550
5,482,279 7,257,530 12,739,809 10,349,619

Income is based on the donors specified cause. A breakdown is provided below.

2021 2020
£ £
Water 37,207 727
Orphans 2,599,281 2,248,079
Places of Worship 3,262 1,921
Food 1,068,591 756,839
Education - -
Emergency 1,450 -
Medical Supplies 1,772,488 2,874,550
5,482,279 5,882,116

Cause details:

Water - Project to provide access to clean water.

Orphans - Sponsorship of orphans helps house orphans throughout the world in order to help ensure that they receive an education, food, healthcare and medical support that children need. Masjid - Providing support to schoolhouses throughout the world. Food - Providing monthly food parcels to widows and orphans. Emergency - Providing emergency aid to conflict areas. Education - Providing educational materials. Medical Supplies - Medical supplies donated and supplied by a partner.

Page 15

continued...

Orphans in Need

Notes to the Financial Statements - continued

for the year ended 31st January 2021

3. INVESTMENT INCOME

Rents received
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
General
Grants received, included in the above, are as follows:
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Postage and stationery
Marketing
Fund raising expenses
Telephone
Motor and travel
Accomodation
Bank charges
6.
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
Direct
(see note
Costs
7)
£
£
General
737,631
7,574,523		 2021
£
5,700
13,238
18,938
2021
£
29,235
2021
£
2021
£
400,333
9,093
496,658
275,600
8,770
18,298
844
123,718
1,333,314
Support
costs (see
note 8)
£
48,310		 2020 2020
£
5,700
21,788
27,488
2020
£
-
2020
£
2020
£
378,286
11,539
681,443
211,426
12,790
17,118
4,469
82,767
1,399,838
Totals
£
8,360,464

Page 16

continued...

Orphans in Need

Notes to the Financial Statements - continued

for the year ended 31st January 2021

7. GRANTS PAYABLE

General
The total donations paid to institutions during the year was as follows:		 2021
£
7,574,523		 2020
£
8,829,487
2021 2020
£ £
Orphans in Need - India 1,938,595 1,413,114
Orphans in Need - Jammu & Kashmir 1,315,323 1,299,328
Alsabil Welfare House 1,120,438 1,455,057
Orphans in Need - Pakistan 226,470 669,377
Novo Jibon 265,347 221,592
OIN Nepal 317,550 226,089
African Development Trust 125,770 158,223
Donated Pharmaceuticals 1,772,488 2,874,550
Other grants of less than £150,000 in the period 492,542 512,157
7,574,523 8,829,487

A full list of individual grants and projects is available from our principal office.

The charity is committed to pay £1.1 million to fund to help build an Orphanage in Kashmir which is due to be sent during the next financial year.

8. SUPPORT COSTS

9.

Governance
Management
costs
£
£
General
8,500
39,810
OTHER
2021
£
Loans written off
173,365		 Totals
£
48,310
2020
£
-

The loan written off relates to the write off of the Cafe Blu loan.

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration
Depreciation - owned assets
Website Costs amortisation		 2021
£
5,100
30,689
3,421		 2020
£
4,800
37,440
1,416

continued...

Page 17

Orphans in Need

Notes to the Financial Statements - continued

for the year ended 31st January 2021

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st January 2021 nor for the year ended 31st January 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st January 2021 nor for the year ended 31st January 2020.

12. STAFF COSTS

2021 2020
£ £
Wages and salaries 573,688 509,213
Social security costs 46,051 43,720
Pension 10,634 8,376
630,373 561,309

The average monthly number of employees during the year was as follows:

2021 2020
27 25
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,467,503
5,882,116
Investment income
27,488
-
Total
4,494,991
5,882,116
EXPENDITURE ON
Raising funds
1,399,838
-
Charitable activities
General
3,691,083
5,882,116
Total
5,090,921
5,882,116
NET INCOME/(EXPENDITURE)
(595,930)
-
RECONCILIATION OF FUNDS
Total funds brought forward
4,887,276
-
TOTAL FUNDS CARRIED FORWARD
4,291,346
-
Total
funds
£
10,349,619
27,488
10,377,107
1,399,838
9,573,199
10,973,037
(595,930)
4,887,276
4,291,346

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 18

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

14. INTANGIBLE FIXED ASSETS

INTANGIBLE FIXED ASSETS
COST
At 1st February 2020
Additions
At 31st January 2021
AMORTISATION
At 1st February 2020
Charge for year
At 31st January 2021
NET BOOK VALUE
At 31st January 2021
At 31st January 2020
TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1st February 2020
Additions
Revaluations
Reclassification
At 31st January 2021
DEPRECIATION
At 1st February 2020
Charge for year
Revaluation adjustments
At 31st January 2021
NET BOOK VALUE
At 31st January 2021
At 31st January 2020		 Improvements
Freehold
to
property
property
£
£
607,589
36,502
-
-
155,909
-
36,502
(36,502)
800,000
-
60,759
3,965
12,152
730
(72,911)
(4,695)
-
-
800,000
-		 Website
Costs
£
9,784
29,280
39,064
5,851
3,421
9,272
29,792
3,933
Fixtures
and
fittings
£
103,649
-
-
-
103,649
57,086
6,984
-
64,070
39,579
546,830 32,537 46,563

15. TANGIBLE FIXED ASSETS

continued...

Page 19

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

15. TANGIBLE FIXED ASSETS - continued

TANGIBLE FIXED ASSETS - continued
COST OR VALUATION
At 1st February 2020
Additions
Revaluations
Reclassification
At 31st January 2021
DEPRECIATION
At 1st February 2020
Charge for year
Revaluation adjustments
At 31st January 2021
NET BOOK VALUE
At 31st January 2021
At 31st January 2020		 Motor
vehicles
£
9,778
-
-
-
9,778
6,084
924
-
7,008
2,770		 Computer
equipment
Totals
£
£
172,186
929,704
28,993
28,993
-
155,909
-
-
201,179
1,114,606
164,769
292,663
9,899
30,689
-
(77,606)
174,668
245,746
26,511
868,860
3,694 7,417 637,041

The Freehold Property was professionally valued by Hayfield Robinson in October 2021. Original cost was £644,091.

16. INVESTMENT PROPERTY

INVESTMENT PROPERTY
FAIR VALUE
At 1st February 2020
Revaluation
At 31st January 2021
NET BOOK VALUE
At 31st January 2021
At 31st January 2020		 £
140,000
(15,000)
125,000
125,000
140,000

The investment property was professionally valued by Hayfield Robinson in October 2021.

continued...

Page 20

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021
£
Other debtors
28,202
Prepayments
143,537
171,739
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade creditors
98,035
Social security and other taxes
13,203
Other creditors
2,800
Accrued expenses
14,856
128,894
19.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2021
£
Within one year
41,250
Between one and five years
63,750
105,000
20.
MOVEMENT IN FUNDS
Net
movement
At 1/2/20
in funds
£
£
Unrestricted funds
General fund
4,291,346
3,139,354
TOTAL FUNDS
4,291,346
3,139,354		 2020
£
208,876
244,809
453,685
2020
£
95,402
12,659
3,091
8,577
119,729
2020
£
41,250
105,000
146,250
At
31/1/21
£
7,430,700
7,430,700

continued...

Page 21

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 7,305,703 (4,384,864 ) 218,515 3,139,354
Restricted funds
Restricted Fund
5,482,279 (5,482,279 ) - -
TOTAL FUNDS 12,787,982 (9,867,143 ) 218,515 3,139,354
Comparatives for movement in funds
Net
movement At
At 1/2/19 in funds 31/1/20
£ £ £
Unrestricted funds
General fund 4,887,276 (595,930) 4,291,346
TOTAL FUNDS 4,887,276 (595,930) 4,291,346
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 4,494,991 (5,090,921 ) (595,930)
Restricted funds
Restricted Fund
5,882,116 (5,882,116 ) -
TOTAL FUNDS 10,377,107 (10,973,037 ) (595,930)

continued...

Page 22

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2021

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1/2/19
£
4,887,276
4,887,276		 Net
movement
in funds
£
2,543,424
2,543,424		 At
31/1/21
£
7,430,700
7,430,700

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS		 Incoming
resources
£
11,800,694
11,364,395
23,165,089		 Resources
expended
£
(9,475,785 )
(11,364,395 )
(20,840,180 )		 Gains and
losses
£
218,515
-
218,515		 Movement
in funds
£
2,543,424
-
2,543,424

Restricted funds relate to donations made by individuals to one of the charities specific projects/areas as per note 2. The donations are then spent in full on these projects.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st January 2021.

Page 23

Orphans in Need

Detailed Statement of Financial Activities

for the year ended 31st January 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Donated services and facilities
Investment income
Rents received
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Social security
Pensions
Postage and stationery
Marketing
Fund raising expenses
Telephone
Motor and travel
Accomodation
Bank charges
Charitable activities
Wages
Social security
Pensions
Rates and water
Light and heat
Telephone
Postage and stationery
Sundries
Legal and professional fees
Fund raising expenses
Rent
Carried forward		 2021
£
9,675,316
1,292,005
1,772,488
12,739,809
5,700
13,238
18,938
29,235
12,787,982
363,672
28,793
7,868
9,093
496,658
275,600
8,770
18,298
844
123,718
1,333,314
136,019
10,024
2,562
43,354
14,988
8,770
9,093
9,618
21,289
283,295
45,839
584,851		 2020
£
6,710,868
764,201
2,874,550
10,349,619
5,700
21,788
27,488
-
10,377,107
338,860
32,537
6,889
11,539
681,443
211,426
12,790
17,118
4,469
82,767
1,399,838
142,353
4,765
1,487
56,088
21,535
12,789
11,539
8,593
20,584
211,427
44,215
535,375

This page does not form part of the statutory financial statements

Page 24

Orphans in Need

Detailed Statement of Financial Activities

for the year ended 31st January 2021

Charitable activities
Brought forward
Premises expenses
Equipment hire
Software costs
Programme wages
Programme social security
Support wages
Support social security
Training
Grants to institutions
Other
Loans written off
Support costs
Management
Insurance
Governance costs
Auditors' remuneration
Accountancy
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Total resources expended
Net income/(expenditure)		 2021
£
584,851
15,788
4,564
49,732
37,780
3,443
36,422
3,790
1,261
7,574,523
8,312,154
173,365
8,500
5,100
600
3,421
30,689
39,810
9,867,143
2,920,839		 2020
£
535,375
16,609
12,131
56,659
28,000
2,679
35,667
3,739
-
8,829,487
9,520,346
-
8,597
4,800
600
1,416
37,440
44,256
10,973,037
(595,930)

This page does not form part of the statutory financial statements

Page 25