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2022-01-31-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 2022

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 2022

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 2022

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 2022. 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 2022

ACHIEVEMENT AND PERFORMANCE

In 2021, 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 continued spread of the coronavirus pandemic remained the greatest challenge for the organisation. This affected our work from the UK through all of our countries of operation, although easing of restrictions in the UK came in the latter half of the year, challenges remained in many of our countries of operation.

Orphans in Need USA was established in December 2021 after nearly a year of efforts to facilitate its registration. We hope OIN USA will be a key driver in securing income for the purpose of our objectives for years to come.

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.

Global Orphan Care

The Global Orphan Care programme 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.

Ramadan and Qurbani

During April 2021, 14,800 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.

Governance, administration and monitoring.

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.

Page 2

Orphans in Need

Report of the Trustees for the year ended 31st January 2022

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 £16m during 2021/22. At the year end the charity had unrestricted funds of £7.4m.

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

FUTURE PLANS

In 2022, we continue to work as the pandemic seemingly winds down from its catastrophic effects. Many of the countries we work in continue to face challenges of rising cases and lockdowns. There is now the additional challenge of steep global price rises in food, fuel and many other commodities. These provide a greater need within our beneficiaries but also make fundraising more challenging as our UK-based individual donors also feel the effects of the rising cost of living.

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. In order to further the provision of education for needy orphans and children, we are also looking at plans to begin building schools in key regions, beginning with the Orphans Village in New Delhi, India

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.

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

Page 3

Orphans in Need

Report of the Trustees

for the year ended 31st January 2022

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).

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 21st October 2022 and signed on its behalf by:

Page 4

O hans in Need Report of the Tr￿$1￿5 ear e￿￿ed 315t for the 2022 A Mu%a- 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 2022 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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 2022

Page 9

Orphans in Need

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the year ended 31st January 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
General
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
General
Other
9
Total
Net gains/(losses) on investments
NET INCOME
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
£
4,967,565
33,376
10,830
18
5,011,789
1,727,032
1,840,223
14,549
3,581,804
-
1,429,985
-
1,429,985
7,430,700
8,860,685		 Restricted
fund
£
10,991,009
-
-
-
10,991,009
-
10,991,009
-
10,991,009
-
-
-
-
-
-		 2022
Total
funds
£
15,958,574
33,376
10,830
18
16,002,798
1,727,032
12,831,232
14,549
14,572,813
-
1,429,985
-
1,429,985
7,430,700
8,860,685		 2021
Total
funds
£
12,739,809
29,235
18,938
-
12,787,982
1,496,064
8,197,714
173,365
9,867,143
(15,000)
2,905,839
233,515
3,139,354
4,291,346
7,430,700

The notes form part of these financial statements

Page 10

Orphans in Need

Balance Sheet

31st January 2022

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
£
31,387
854,173
125,000
1,010,560
176,178
8,298,510
8,474,688
(624,563)
7,850,125
8,860,685
8,860,685		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 2022
Total
funds
£
31,387
854,173
125,000
1,010,560
176,178
8,298,510
8,474,688
(624,563)
7,850,125
8,860,685
8,860,685
8,860,685
8,860,685		 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

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 21st October 2022 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 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash used in 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		 2022
£
1,944,178
1,944,178
(11,520)
(4,085)
654
5,080
(9,871)
1,934,307
6,364,203
8,298,510		 2021
£
3,232,822
3,232,822
(29,280)
(28,993)
-
13,238
(45,035)
3,187,787
3,176,416
6,364,203

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 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2022 2021
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 1,429,985 2,905,839
Adjustments for:
Depreciation charges 28,061 34,110
Losses on investments - 15,000
Profit on disposal of fixed assets (18) -
Interest received (5,080) (13,238)
(Increase)/decrease in debtors (4,439) 281,946
Increase in creditors 495,669 9,165
Net cash provided by operations 1,944,178 3,232,822
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/2/21 Cash flow At 31/1/22
£ £ £
Net cash
Cash at bank 6,364,203 1,934,307 8,298,510
6,364,203 1,934,307 8,298,510
Total 6,364,203 1,934,307 8,298,510

The notes form part of these financial statements

Page 13

Orphans in Need

Notes to the Financial Statements for the year ended 31st January 2022

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 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 2022

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

2022 2022 2022 2021
Restricted Unrestricted Total Total
£ £ £ £
Donations 8,276,659 3,732,919 12,009,578 9,675,316
Gift Aid - 1,234,646 1,234,646 1,292,005
Donated Services and Facilities 2,714,350 - 2,714,350 1,772,488
10,991,009 4,967,565 15,958,574 12,739,809

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

2022 2021
£ £
Water 14,790 37,207
Orphans 5,187,119 2,599,281
Places of Worship 935 3,262
Food 2,634,150 1,068,591
Emergency 439,665 1450
Medical Supplies 2,714,350 1,772,488
10,991,009 5,482,279

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.

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 2022

3. INVESTMENT INCOME

Rents received
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Grants
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Postage and stationery
Digital exposure
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
919,280
11,867,987		 2022
£
5,750
5,080
10,830
2022
General
£
33,376
2022
£
394,887
12,083
573,239
362,373
294,563
9,209
24,602
2,096
53,980
1,727,032
Support
costs (see
note 8)
£
43,965		 2021
£
5,700
13,238
18,938
2021
Total
activities
£
29,235
2021
£
400,333
9,093
383,642
438,516
112,850
8,770
18,298
844
123,718
1,496,064
Totals
£
12,831,232

Page 16

continued...

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

7. GRANTS PAYABLE

GRANTS PAYABLE
General
The total donations paid to institutions during the year was as follows:		 2022
£
11,867,987		 2021
£
7,574,523
2022 2021
£ £
Orphans in Need - India 4,558,146 1,938,595
Orphans in Need - Jammu & Kashmir 1,400,000 1,315,323
Alsabil Welfare House 1,296,643 1,120,438
Orphans in Need - Pakistan 300,400 226,470
Novo Jibon 320,129 265,347
OIN Nepal 263,240 317,550
OIN USA 156,426 -
African Development Trust 211,283 125,770
Donated Pharmaceuticals 2,714,350 1,772,488
Other grants of less than £150,000 in the period 647,370 492,542
11,867,987 7,574,,523

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
9,604
34,361
OTHER
2022
£
Loans written off
14,549		 Totals
£
43,965
2021
£
173,365

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

continued...

Page 17

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

10. NET INCOME/(EXPENDITURE)

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

Auditors' remuneration
Depreciation - owned assets
Surplus on disposal of fixed assets
Website Costs amortisation		 2022
£
5,700
18,136
(18)
9,925		 2021
£
5,100
30,689
-
3,421

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st January 2022 nor for the year ended 31st January 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st January 2022 nor for the year ended 31st January 2021.

12. STAFF COSTS

2022 2021
£ £
Wages and salaries 655,088 573,688
Social security costs 52,660 46,051
Pension 11,071 10,634
718,819 630,373

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

2022 2021
29 27
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,257,530
5,482,279
Charitable activities
General
29,235
-
Investment income
18,938
-
Total
7,305,703
5,482,279
EXPENDITURE ON
Raising funds
1,496,064
-
Total
funds
£
12,739,809
29,235
18,938
12,787,982
1,496,064

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 2022

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Charitable activities
General
Other
Total
Net gains/(losses) on investments
NET INCOME
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
14.
INTANGIBLE FIXED ASSETS
COST
At 1st February 2021
Additions
At 31st January 2022
AMORTISATION
At 1st February 2021
Charge for year
At 31st January 2022
NET BOOK VALUE
At 31st January 2022
At 31st January 2021		 Unrestricted
fund
£
2,715,435
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
-
-
-
-
-
-		 Total
funds
£
8,197,714
173,365
9,867,143
(15,000)
2,905,839
233,515
3,139,354
4,291,346
7,430,700
Website
Costs
£
39,064
11,520
50,584
9,272
9,925
19,197
31,387
29,792

continued...

Page 19

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

15. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST
At 1st February 2021
Additions
Disposals
At 31st January 2022
DEPRECIATION
At 1st February 2021
Charge for year
Eliminated on disposal
At 31st January 2022
NET BOOK VALUE
At 31st January 2022
At 31st January 2021		 Freehold
property
£
800,000
-
-
800,000
-
-
-
-
800,000		 Fixtures
and
fittings
£
103,649
-
-
103,649
64,070
5,937
-
70,007
33,642		 Motor
vehicles
£
9,778
-
-
9,778
7,008
693
-
7,701
2,077		 Computer
equipment
Totals
£
£
201,179
1,114,606
4,085
4,085
(654)
(654)
204,610
1,118,037
174,668
245,746
11,506
18,136
(18)
(18)
186,156
263,864
18,454
854,173
800,000 39,579 2,770 26,511 868,860

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

16. INVESTMENT PROPERTY

£ FAIR VALUE At 1st February 2021 and 31st January 2022 125,000 NET BOOK VALUE At 31st January 2022 125,000 At 31st January 2021 125,000

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

17.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments		 2022
£
52,053
124,125
176,178		 2021
£
28,202
143,537
171,739

continued...

Page 20

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Accrued expenses		 2022
£
138,940
14,848
2,897
467,878
624,563		 2021
£
98,035
13,203
2,800
14,856
128,894

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
£
30,000
43,750
73,750		 2021
£
41,250
63,750
105,000

20. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS		 At 1/2/21
£
7,430,700
7,430,700
Incoming
resources
£
5,011,789
10,991,009
16,002,798		 Net
movement
in funds
£
1,429,985
1,429,985
Resources
expended
£
(3,581,804 )
(10,991,009 )
(14,572,813 )		 At
31/1/22
£
8,860,685
8,860,685
Movement
in funds
£
1,429,985
-
1,429,985

continued...

Page 21

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

20. MOVEMENT IN FUNDS - continued

Comparatives for 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
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
Gains and
resources
expended
losses
£
£
£
Unrestricted funds
General fund
7,305,703
(4,384,864 )
218,515
Restricted funds
Restricted Fund
5,482,279
(5,482,279 )
-
TOTAL FUNDS
12,787,982
(9,867,143 )
218,515
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1/2/20
in funds
£
£
Unrestricted funds
General fund
4,291,346
4,569,339
TOTAL FUNDS
4,291,346
4,569,339		 At
31/1/21
£
7,430,700
7,430,700
Movement
in funds
£
3,139,354
-
3,139,354
At
31/1/22
£
8,860,685
8,860,685

continued...

Page 22

Orphans in Need

Notes to the Financial Statements - continued for the year ended 31st January 2022

20. MOVEMENT IN FUNDS - continued

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
£
12,317,492
16,473,288
28,790,780		 Resources
expended
£
(7,966,668 )
(16,473,288 )
(24,439,956 )		 Gains and
losses
£
218,515
-
218,515		 Movement
in funds
£
4,569,339
-
4,569,339

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 2022.

Page 23

Orphans in Need

Detailed Statement of Financial Activities

for the year ended 31st January 2022


INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Donated services and facilities
Investment income
Rents received
Deposit account interest
Charitable activities
Grants
Other income
Gain on sale of tangible fixed assets
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Social security
Pensions
Postage and stationery
Digital exposure
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
Carried forward		 2022
£
12,009,578
1,234,646
2,714,350
15,958,574
5,750
5,080
10,830
33,376
18
16,002,798
358,503
28,689
7,695
12,083
573,239
362,373
294,563
9,209
24,602
2,096
53,980
1,727,032
204,106
14,942
3,376
39,724
15,574
10,453
12,082
300,257		 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
383,642
438,516
112,850
8,770
18,298
844
123,718
1,496,064
136,019
10,024
2,562
43,354
14,988
8,770
9,093
224,810

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 2022


Charitable activities
Brought forward
Sundries
Legal and professional fees
Fund raising expenses
Rent
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		 2022
£
300,257
8,122
47,385
300,552
43,064
9,595
4,376
104,296
53,000
4,875
39,479
4,154
125
11,867,987
12,787,267
14,549
9,604
5,700
600
9,925
18,136
34,361
14,572,813
1,429,985		 2021
£
224,810
9,618
21,289
120,545
45,839
15,788
4,564
49,732
37,780
3,443
36,422
3,790
1,261
7,574,523
8,149,404
173,365
8,500
5,100
600
3,421
30,689
39,810
9,867,143
2,920,839

This page does not form part of the statutory financial statements

Page 25