Registered number: 07978453 Charlty number: 1147000 COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company limited by guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA ￿MpanY Ilmited by guaranteel CONTENTS Page Reference and administrative detalls ol the Company. Its Trustees and advisers Trustees. report Independent examinèrfs r8POrt Statement ot financlal actlvltles Balancg $he&t 9-10 Notes to the flnancial statements COMPUTERS ARE FREE FOR EVERYONE UMITED IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020 Truste Mr S Batcup hArs M Batcup Mr G Philips MrJ S Roberts Mrs V Roberts Mi L Doyle Mrs l Doyle (resigned 1 March 20211 Mr D Dooe (resigned l March 20211 Mrs C Ayres Company registered number 07978453 Charlty reglstered numbgr 1147000 Reglstered office 4 The Pyghde Wesloning Bedfordshire MK45 5LJ Indopendent examiner Elizabeth Newoll BA (Hons) FCA Moorgate House 201 Silbijry Boulevard MI￿On Keynes Buckinghamshire MK9 1LZ Page 1 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company Ilmlted by guarantee TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 The Tfuslees p￿sent their report and financial statements for the year ended 31 December 2020. The financial slalements have been prepared in accordance with the accoLJnling policies sel out in note 2 to the financial slalemenls and comply with the Charity's Commission. the Companies Act 2006 and "Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing Iheii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" 185 amended for accounting periods commencing from 1 January 20161 Objectlves and activities The charitls objects are to promote Computer literacy amongst those who are currently unable to access Information Communication Technologies in Dhaka, Bangladesh, to operate in underprivileged regions of developing countries lo provide access lo computing hardware and inlraslructure Ihrough dedicated cenlres, and lo provide trainin9 and computer classes to improve employment opportunities wrf£hin the community. We have referred lo the guidance contsined in the Charity Commission's general guidance on public benefit when reviewing OLJr aim5 and objectives and in planning our future activities. Financlal Review and Risk Assessment CAFFE'S financial situation was severely impacted by the effects of COVID-19 and lockdowns. Overall, our income from sales fell by more than 50¢A. In April 2020, we decided we had no choice bul lo leave our charity shop in Bedford. Al the lime, we were not sure what financial support would be available from the government and opening up after the first lockdtswn in July 2020 was not really an oplion due to the difficutty of making such a small shop compliant with COVID regulations as well as the fact that all the shop volunteers are aged 60+ Iwilh one volunteer being on the government shielding list) and would therefore be at risk. With the shop closed we moved to online selling. Fortunately, we are still receiving clothing donation5 from TESCO so we have been able lo sell brand new clothing online rather than second hand clothing. Online sales have been successful bul are not as profitable as the high street shop was. On average we had around £1090 per month in sales bul we also had lo spend a lot on postage as well 88 Facebook advertising lo attrad customers. This reduced the actual net income to around £800 per month. Fortunalety, we did receive a government grant of £10,000, without which we would have been in serious financial difficulty. Even though the shop was only open for 3 months in 2020, we still h8d lo pay £4,194 in rent and serwce charge. Gift aid donations increased slightly in 2020 with more donations being made by the Iruslees of the charity in order lo help make Ltp or the shortfall in income. Overall, we received £4,416 in gift aid donations. Donations from organisations also fell dramat1cally. This is due lo the fact that in prewous yeais, we have often given talks lo various groups (such as church groups, the Lions Club. Rotary and schools). Obviously, this was not possible in 2020 due lo COVID-19. Fortunately, CAFFE was able to survivg 2020. Firslty by being able to switch lo online selling and secondly by making cul backs lo our expenditure in Bangladesh. Overall, this year became more about keeping the charity afloat in the hopes of a better 2021. Page 2 COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company limited by guarantee} TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 Achlevoments and Performance p￿ Lockdown One event that took place before I￿kdOWn and the CAFFE school was closed was a global Competition run by the micro'.bil organisation. Micro'.bils are tiny micr controllers used in many schools around the worfd. Two groups of CAFFE students took part. They created robots designed lo clean liller from a pond. The competition was dLFe lo take place in 2020 with winning students invited lo London. Obviously, that didn't end up happening bul our Students still built their prototype robots and submitted their entries. Bèngladesh Schools Closed In March 2020, the government of Bangladesh said that all schools must close. At the time, we didn't kn¢N h¢ long this was going lo last, however, schools have remained closed up until the lime of writing (May 2021 1, more Ih8n 14 months so far. This is obvtousty havlng an enomious impact on all ehildren in Bangladesh, not just our sludenls. Only prtvale schools have the ability lo move to online leaining. Some government schools have continued using Facebook and WhalsApp groups {as many students do have cheap Android phones). In the case of CAFFE, however, none of our students have a compulei at htjne {whi¢h is why they a￿ CAFFE students in the first place}. We are also not able to continue our leaching using mobile phones as students need to use complrters for the subjects we teach. The approach we look was lo loan out some laptops to older students. These students have been able lo continue working independently al home arkd some have even been earnir>g money on freelancer.com Sadty, we were only able to reach around 10% of OUT students in this way. CAFFE Schod Building In March 2020. when the govemment of Bangladesh said that all schools musl close, we took the very difficult decision to end the lease on our rented school building. Al the lime we did not kr￿ when schools would re- open. We also knew that we were going to be very short of money due lo the closure of the CAFFE shop in the UK. In hindsight we can see we took the right decision as now, 14 months later. schools are still closed. Thi5 has saved us fiom pawng more than 1 yearfs worth of rent and utility bills for a buikling that we would have been nable to use lover £3500). CAFFE Medical Centre In 2019, we were able lo build a small shelter on the land that CAFFE purchased. We had been using thi5 10 promde classes lo approximately 40 students in the local area. With schools closed, however, we deeided lo tum this into a digital medical cenlre. We provided facilities for people to check their temperature, blood pressure. oxygen levels as well as blood Sugar levels. At the lime, nwne wanted to go to hospitals in Bangladesh for fear of catching COVID. We also prowded an Android tablet where patients could speak to 8 dtxtor online Ilhere are a number of private healthcare eompanies offering this serv￿e, however. people without access to smartphones or the kn¢)wledge of how to use them cannot use these services on their own). As the COVID situation in Bangladesh appeared lo improve, and when the government lifted the strict lockdown. we found this facility wa5 no longer needed. As we had div￿jed the Centre into 2 small ¢ubi¢les (for the patient's safety) we decided we COLtld now allow 2 CAFFE students al a lime lo come along and use a laptop here. They each had their own room to work in and would not come into ￿ntsct wf(h anyone else. We even had a teacher providin9 online elasses leven though Page 3 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA cornpany limfted by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 they were actually onty in the next rooml) CAFFE Food Donations During the first government lockdown in Bangladesh. many families who had previously been making a living wage, found themSe￿e$ in dire slrails. Transport workers, shop owner5, and especially day labourers lost their inwmes ovemighl. We carried out a survey of CAFFE families in order to identify those most in need and decided to donate food packages to them. We pul together around 100 food parcels and delivered them to the families. We were only really able lo do this due to extra donations from CAFFE Irustees as our regular income had diopped signifi¢antly {Ihis was after the shop closed in the UK and before we had started online selling). Sadly. we realised we could not continue doing this as we just did not have the funds. Within a couple of monlhs. however. the govemmenl lrfted the lockdown as they loo recognised that people We￿ suffering from sever financial hardship and the threat from that was perhaps greater than the threat from COVID-19. The government look the slep lo end the lockdown {lor everything part from schools) and most people were able lo return lo work and earning money again. CAFFE Shop Website In May 2020, CAFFE began selling TESCO'S donated clothing online. One positive aspect of the whole situation is that a few CAFFE students have been able to work on managing the website. Students are involved in editing photos of clothing and adding ngw produc15 for sale. Thi5 has also enabled some students lo earn extra in¢ome lor doing this work. This has been some really good 'real￿orld' axperignce for them and should help them find work in the future using these skills. Update on Past Students First Game Releas During lockdtswn one former CAFFE student (from our original school in Dhakal made and released their first every mobile game for android. The game is a plafform game where the player needs lo Collect lellers lo spell out a given word in Bangla. New Charity Sch(xl Opened Wè were delighted to hear that a group ol former CAFFE sludonts have opened their own charity compuley school in Dhaka. Unfortunately, due lo COVID we were not able lo attend their opening ceremony bul we hope lo visit next year. Il's great to know that CAFFE is having an impact beyond Ils own activities. CAFFE at a glan¢e Number of students '. 210 Number of staff {Bangladesh)' 6 Taught hours per week.. 42 Subject Areas.. Web design. Graphic Design, Coding. Game Development, Engineering. Trustees.. 9 Volunteers {UKI '. Page 4 COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company Ilmlted by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 FUTURE PLANS Bangladesh Although we do not know when schools will re-open in Bangl8desh we are still planning for CAFFE'S rglurn. The biggest Issue is the fact that we no longer have 8 school building Iwe do have the shelter bul this is only big enough for 12 students at a limel. Before closing, we had over 200 students and we used to have between 2 and 3 classes of 12 students tunning at any one time. Instead of looking lo fent a new building, we have decided to lake whatever money we have {from the donation that was set aside for bliilding a school) and build our own s¢hcol. While we will not be able lo build as big a school as we originally planned, we will at least have around 3 classrooms for students lo return to when schools do open. We will buikl this building on CAFFE'S land IwhKh is the current site af the CAFFE sheherl. With iegular CAFFE classes being slopped. we know this has had a major impact on student leaming. While a small number of students continued to receive some practice {eilher by having a laptop loaned to them or by attending the shelter for online lessons) the vast majority have had no training and no access lo a computer for most of the year. When we do restart we will be faced with the followin Reduced class svzes lo enable for Social distancing Ensuring time for revision as many studerlts will have for9Otten a lot ofwhal they leamed before Reaching out lo past students who by now may have left full time edLEcalion altogether and found work Finding ways lo solve tran8POrt issues for some students (while the new building is ck)se to the old school, it will be further away for some students bul eloser to other students) UK The main priority on Ihe UK side will be lo re-open the CAFFE Charity shop in Bedford. This will not be in the Same space as before, so we will to find new premises, within our budget and within the same location so that regular customers from before wll be able to ielum lo us. All those involved with rLfnning the shop have said they want lo rewopen. e5pecialty as theywill be amongst the first lo be vaccinated. We do think that the new shop will need lo be arranged differenlly in order to allow for social dislan¢tng. This means we will probably have tess stock on display but this will hopefully not have loo big of an impact on the ¥h¢Jp's income. We also plan to keep the online sales continuing. We now have a number of regular customers who purchase from the website and there is potential to boost CAFFE'$ income by having both the high street shop a$ well as the online shop. Page 5 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company limited by guarantsel TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 Structure, governancg and manag¢ment The charity is incorporated under the Companies Act 2006 as company limited by guarantee and ils, Articles of Association is the governing document. The Trustees, who are also the directors for the purpose of company law. and who served during the year and up lo the dale of signature of the financial stslemenls were.. Mr S Balcup Mrs M Bat¢up Mr G Philips MrJS Roberts Mrs V Roberts Mr L Doyle Mrs l Doyle Ire5igned 1 March 20211 Mr D Doyle Iresigned 1 March 20211 Mrs C Ayres A board of Iruslees in the UK oversees CAFFE. Many of the Iruslees are aclivety engaged in the day40-day running of aclivilies. The chairman spends much of his lirrhe in Dhaka with the project while other trustees are responsible lor runnin9 the ¢harily shop. The board lakes major decisions either by meeling in person or via online meetings where this is not possible. Any unusual expenditure or major decisions, which have a significant impact on either the finances, or operations of CAFFE. musl be be approved by a majority of the board. The Chief Operations Officer ICOO}, who is responsible for the overall implementation of the program. supervises the centre in Dhaka. This role includes managing staff, training staff. curriculum developmenl and being on call to d&al with any urgent 155ues. The CAFFE manager is responsible for the day-to-day operalioris of the centre, which includes paying bills, making small purchases, arranging cover for staff mèmber5 who are ill and liaising wf(h the COO and CAFFE chairman over any major issues. The manager also has some leaching responsibilities. The govemance structure works effectively with each level being closely monitored. Both the COO 8nd the CAFFE manager have a pre*aid debil caid for use in Bangladesh. These cards are only baded wrth the amount of money required for Ihe regular Month￿ expenditure of CAFFE so that open aC￿$S to the main account is not provided lo these employees. Small Company Provisions This r8port has been prepared in accordance with the provisions applicab￿ to compan￿$ entided to the small companies exernpt40n. Approved by order ol the members of the board of Trustees and signed on their behalf ty. MrL Doyle Trustee Dale." 30th September 2021 Page 6 COMPUTERS ARE FREE FOR EVERYONE UMITED IA company Ilmltgd by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Independent examlnerfs report to the Trustees of Computers Are Free For Everyone Llmlted I'the Company.) I report lo the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2020. Responslbllltles and basls of ieport As the Trustees of the Company (and its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance wfth the requirements of the Companies Act 2006 {Ihe 2006 AcV)- Having satisfied myself that the aceounls of the Company are not iequirefj lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respeel of my examination ol the Company's accounts carried out under section 145 of the Charrties Act 20111'lhe 2011 Act'l. In carrying oirt my examination I have followed the Directions given by the Charity Commission under section 145{51{b} of the 2011 Act. IndgP9ndont gxamlner's $tstement I have completed my examination. l ¢onfirm Ihat no matters have come lo my attention in connection with the examination giwng me cause lo believe.. accounting records wefe not kept in respect of the C¢ynpany as requifed by section 386 of the 20C6 Act.. or the accounts do not accord with those records., oi the accounts do not comply wlh the accounting requiremenls of seclicn 396 of the 2006 Act other than any requiiement that the account5 give a 'lrue and faiv wew which is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance wth the methods and principtes of the Slalement of Recommended Practice for accounting and reporting by ¢h?riiies (applicable to charities preparing their a￿ountS in accordance with the Financial Reporting Standard applicablg in tho UK and Republic of lieland IFRS 102)]. I have no concerns and have corne across no other matters in ¢onnection 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. This report is made solety to the Companys Trustees, as a body, in accordance wth Part 4 of the Charities (Aceounls and Reports) Regulations 2008. My work has been undertaken so that I might stale to the Companys Trustees those matters l am required lo slate to them in an Independent examinei's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibilty to anyc*ne other than the Company and the Companls Trustees as a body, for my work or for this report. Signed-. Dated.. (JO /9/2oai Elvzabelh Newell BA {Honsl FCA Moorgale HoLtse. 201 Silbury Boulevard. Milton Keynes, MK9 ILZ Page 7 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company Ilmltèd by guarantee) STATEME￿[ OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2020 Unrnstrlcted fund5 2020 Total funds 2020 ToÉal fvnds 2019 Note Income from: Donations and legacies Charitable activslies Invesimenls Other inctsme 7.468 16,533 7.468 16.533 45 32,955 32,026 47 10,000 10,000 Total Income Expenditure on: Charitable activities 34,046 34.046 65,028 45,026 45,026 51,483 Total expendllure 45.026 45,026 51,483 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds 110,9801 {10,9801 13,545 52,270 {10,9801 52,270 110,9801 38, 725 73,545 Total funds carried fotward 41,290 41.290 52,270 The Statemgnt of financial activities includes all gains and losses recognised in the year. The notes on pages 1110 19 form part of these financial slalemenls. Page 8 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company limlt•d by guarantgel REGISTERED NUMBER: 07978453 BALANCE SHEET AS AT 31 DECEMBER2020 2020 2019 Note Flxed assets Tangible assets 12 22,896 32,548 22.896 32.548 Current assets Debtors Cash at bank and in hand 13 1,104 17,803 1. 134 20,636 18.907 21,7TO Credilois.. amounts falling due within one year 14 15131 (2.045J Net current assets 18,394 19. 722 Total assets less current Ilabllltles 41,290 52.270 Net assets excludlng pgnslon assot 41.290 52,270 Total net assets 41.290 52,270 Charlty funds Restricted funds Unreslricled funds 41.290 52,270 Total fund$ 41.290 52,270 Page g COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company Ilmlted by guarantee) REGISTERED NUMBER: 07978453 BALANCE SHEET (co￿nNUED) AS AT 31 DECEMBER 2020 The Company was entitled to axemplion from audit under section 477 ofthe Companies A¢1 201￿. The members have not required the company lo obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complwn9 with the requirements of the Act with respect lo accounting records and prep8ralion of financial slalements. The financial $18lemenls have been prepared in ac¢ordan¢e with the promsions applicable lo enlilies subject to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees and signed on thèir behalf by.. Mr L Doyle Trustee Dale.. 30th September 2021 The notes on pages 11 to 19 form part of these financial slalemenls. Page 10 COMPUTERS ARE FREE FOR EVERYONE LIMITED {A cornpany limited by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2020 General information CompLrters Are Free For Everyone Limited is a private company limf(ed by 9uarantee incorporated in Englan¢J and Wales. The fegislered Offi￿ is 4 The Pyghlle, Wesloning, Bedfordshire, MK45 5LJ. Ac¢ountlng pollclos 2.1 Basls of preparatlon of flnanclal statements The financial stslemenls have been prepared in accordance with the Companies Act 20C6 and 'Accounling and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accoLtnls in accordance with the Financial Reporting Slandartl applieable in the UK and Republic of Ireland IFRS 1021. {as amended for accounting periods commencing from 1 January 2018}. The charity is a Publi¢ Benofil Entity as defined by FRS 102. The financial slalemenls have been prepared underthe historical cost convention. The prtncipal accounting policies adopted are sel out below. 2.2 Going concDrn The Trustees confim that on the basis of available infomiation, consideThng funds held, potential support, and the nature of the charity's incorne and expenditure, there are no material uncertainties regarding the charIt￿$ ability lo continue as a going concem. 2.3 Charltable funds Unrestrtcted funds are available for use al the discretion of the Trustees in fvrtherance of their charitable objectives. Reslricte¢J fvnds are subject to specific condrtions by donors as lo how they may be used. The purposes and uses of the reslricled funds are $81 out in the note$ to the financial slalements. 2.4 Incoming resources Income is re¢ognised when the charity is legally entitled to il after any performance conditions have been met, the amounts can be measured reliably, and it is probabl¢ that income will be received. Cash donations are recognised on receipt. Other donations are reC￿niSed once the charity has been notified of the donation. unless performanee conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is remgnised at the time of the donation. Legacies ale recognised on receipt or otherwise rfthe charty has been notified of an impending dislribulion, the amount is known, and receipt is expected. If the amount ig nol known, the legacy is treated as a contingent asset. Tumover is meas¥Jied at the faif Value of the consideration received or receivable and represents amounts receivable for goods and servlces promded in Ihe nomial course of business. net of di￿OUnt$ and other sales rglatsd taxes. Page11 COMPUTERS ARE FREE FOR EVERYONE UMITED IA company limit￿ by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 A¢countlng policies Icontinuedl 2.5 Tangible fixed assets and depre¢latlon Tangible fixed assets are inf(ially recognised at cost. After recognilitin, under the eosl model, tangible fixed assets are measured al cost less accumulatèd depreciation 2nd any accumulated impaimienl losses. All costs incurred to bring a tangible fixed asset into ils intended working condition should be incl(tded in the measurement of cost. Depre¢i8titsn is charged 50 as lo allocate thè cost of tangible fixed assets less their residual value over their eslimaled useful lives. using the straight-line method. Depreciation is provided on the following basis.. Computer equiprnenl 159/0 Straight line 2.6 Cash at bank and in hand Cash al bank and in hand includes cash and short-term highly liquid investmerils with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.7 Liabilitie$ and provlslons abilities are recogni5ed when there is an obligation al the Balance sheet dale as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the selllèm&nt Can be e51imaled reliably. Liabilities are recognised 81 the amount that the Company anlicipales il will pay to Settle the debt or tho amount tt has received as advanced payments for the goods or services rt must provide. Provisigns are measured al the best estimate of the amounts required lo settle the obligation. Where the effect of the lime value of money 15 rnaterial, the provision is based on the presenl value of those amount5, discounted al the pre-tax discount rate th31 rellecls the iisks specific to the liability. The unwinding of the discount Is recognised in the Statèment of financial activities as a finance c051. 2.8 Flnancial Sn$truments The charity has elected lo apply the provisions of Section 11 '8asic Financial Inslrumenls, and Sectitsn 12 '01her Financial Instruments Issues, of FRS 102 to all of tts financial Instruments. Financial instruments are recognised in the charitys balance sheet when the charity becomes paty lo the contractual piovisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in tho financial slalements, when there is a legally enforceable right lo sel off the re¢ognised amounls and there is an intention to settle on a nel basis or lo realise the asset and settle the liability simulianeously. 2.9 Leases Rentals payable under operating leases, including any lease ineenlives re￿ived, are eharged as an expense on a slraighl line basis ovor the term of the felevanl lease. Page 12 COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company limited by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Critlcal accoUn￿ng estlmates and areas of Judgment In the application of the charity's a￿0￿￿ting policie$, the Trustees are required to make judgements, eslimales and asstjmplions about the carrying amount of assets and liabilities that are not readity apparent from olhei sources. The eslim8les and 8sso¢ialed assumptions are based on historical experience arKJ other factois that are considered to be relevant. Actual resutt8 may differ from these estimates. Cr￿iCal accounting estimates and assumpltons.. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo aceounting estimates aro recognised in Ihe per¢od in which the estimate is revised where the rewsion affects onty that period, or in the period of the remsion and future periods where the revision affects both current and future periods. Donatlons and legades Unrestricted funds 2020 Total funds 2020 Donation5 and gifts 7,488 7.468 UnTrstrieled funds 2019 Tot funds 2019 Donations and gifts 32,955 32,955 Income Irom charitable activities Unrestri¢tgd funds 2020 Total tunds 2020 Sales within charitable activities 16,533 16,533 Page 13 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA Company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Incomo from charitable actlvltles {continued) Unrestriclgd funds 2019 Tolal funds 2019 Sales within chariiable activities 32.026 32.026 Investments Unrestricted funds 2020 Total funds 2020 Interest receivable 45 Unrestricted funds 2019 Total funds 2019 Interest receivable 47 47 Other incoming resources Unrestrlcted funds 2020 Total funds 2020 Total funds 2019 Govemmenl grants receivable 10,000 10,000 Page 14 COMPUTERS ARE FREE FOR EVERYONE LIMITED (A company Ilmlted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2020 Charitable actlvlties Aetiyltles undertaken directly 2020 Total funds 2020 Accountancy fees Training and staff costs Depreciation and impaimienl Purchases 559 10,862 9.652 7.182 5,411 7,936 559 10.862 9,652 7.182 5.411 7,936 Transport Rent and rates Bank charges Insurance Other office costs Markelirig 2,527 277 2,527 277 45,026 45,026 Activities undertaken d1￿cl1Y 2019 Total funds 2019 Ac¢ounlancy fees Training and staff costs Deprecialion and impaimient 510 11,765 6,276 510 11.765 6.276 r li Purchases Transport Rent and rates Bank charges Insurance Legal and professional other office costs Marketing 9,281 7.566 9.281 7,566 9,894 401 $95 78 4, 161 1.046 401 15 78 4. 161 1.046 51.483 51.483 Page15 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Independent examiner's remuneration 2020 2019 Fees payable to the company's indepentlenl examiner for the indepfyndent examination of the company's annual accounts 515 51 O 10. Employèès 2020 2019 Employment costs Wages and Salaries 10,500 11,593 10,SOO 17,593 The average head count of effiployees during the year was 6 12019.. 61 The average number of full lime equivalent employees during the year is analysed as follows". The average number of persons employed by the Company during the year was as follows.. 2020 No. 2019 No. Key management Support staff 2020 2019 No. Employment costs Wages and salanes 10,500 11,593 No employee received remuneration amounting to more than £60,000 in either year. The key management personnel of the charity comprise the Chief Operations Officer. The total employee benefits paid lo the key manageTnenl personnel of the charity during the year were £4,70012019.' £4.485} Personnel are paid in Bangladesh Taka. Page 16 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company limitsd by guarant90} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 11. Trusteos During the year, no Tiustees received any remuneration or other benefits (2019- £NIL). During the year ended 31 December 2020. no Trustee expenses had been incurred (2019- £NIL). Trustee's made donations of £3,510 {2019'. £2,395) to th$ ¢harty. 12. Tanglble flxed assets Freehold property Computer equlpment Total Cost or valuation At 1 January 2020 22,500 41,843 At 31 December 2020 22,500 41,843 64.343 Depreclation At 1 January 2020 Charge fo¥ the yeai 31.795 6,277 31.795 9.652 3.375 Al 31 December 2020 3,375 38.072 41,447 Net book value At 31 December 2020 19,125 3,771 22.896 Al 31 December2019 22,500 10.048 32,548 13. Debto 2020 2019 Due wlthln one year other debtors 1,104 1. 134 1.104 1, 134 Page 17 COMPUTERS ARE FREE FOR EVERYONE UMITED IA company limitod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 14. Credltors: Amounts falling dug Withln onè year 2020 2019 other creditors Accruals and deferied incomo 1,550 498 513 513 2,048 15. Analysls of net assets between lunds Analysi5 of net assets bètwèen funds- current period Unrestricted funds 2020 Total funds 2020 Tangible fixed assets Current assets C¥edrtors due wlhin one year 22,896 18.907 15131 22,896 18.907 15131 Total 41,290 41,290 Analysis of net assets betweèn funds- prlor period Unrestricted funds 2019 Total funds 2019 Tangible fixed assets Current assets Creditors due within one year 32,548 21. 770 (2.048J 32,548 21.770 (2,048) Total 52,2TO 52,270 16. Designated funds Within unreslricled funds. an amount of £17,000 is designated by the Trustees for the purposes of the charity building its own sch¢)Dl. Page 18 COMPUTERS ARE FREE FOR EVERYONE LIMITED IA company limited by guarantoel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 17. Operating lease commltmonts At 31 December 2020 the Company had commitments lo make future minimum lease payments under non-¢ancellable operating leases as folk)ws.' 2020 2019 Future minimum lease payments 1,500 18. Related party ¢ran$actlon$ There were no dlsclosable related party Ir8nsactlons durin9 the year12019- none}. 19. Limited by guaranteo The charyty is a company limited by guarantee. The members of the company are the tnJslee$ named in the trustees report. In the event of the charity being wound up, the liability in Tespecl of the guarantee is limited lo £10 pe¥ member of the charity. Page 19 ## **Computers Are Free For Everyone Ltd.** ## **Report 2020** A Company and Charity Registered in England and Wales. Charity Number: 1147000 Company Number: 7978453 ## **Financial Review and Risk Assessment** CAFFE’s financial situation was severely impacted by the effects of COVID-19 and lockdowns. Overall, our income from sales fell by more than 50%. In April 2020, we decided we had no choice but to leave our charity shop in Bedford. At the time, we were not sure what financial support would be available from the government and opening up after the first lockdown in July 2020 was not really an option due to the difficulty of making such a small shop compliant with COVID regulations as well as the fact that all the shop volunteers are aged 60+ (with one volunteer being on the government shielding list) and would therefore be at risk. With the shop closed we moved to online selling. Fortunately, we are still receiving clothing donations from TESCO so we have been able to sell brand new clothing online rather than second hand clothing. Online sales have been successful but are not as profitable as the high street shop was. On average we had around £1090 per month in sales but we also had to spend a lot on postage as well as Facebook advertising to attract customers. This reduced the actual net income to around £800 per month. Fortunately, we did receive a government grant of £10,000, without which we would have been in serious financial difficulty. Even though the shop was only open for 3 months in 2020, we still had to pay £4194 in rent and service charge. Gift aid donations increased slightly in 2020 with more donations being made by the trustees of the charity in order to help make up or the shortfall in income. Overall, we received £4,416 in gift aid donations. Donations from organisations also fell dramatically. This is due to the fact that in previous years, we have often given talks to various groups (such as church groups, the Lions Club, Rotary and schools). Obviously, this was not possible in 2020 due to COVID-19. Fortunately, CAFFE was able to survive 2020. Firstly by being able to switch to online selling and secondly by making cut backs to our expenditure in Bangladesh. Overall, this year became more about keeping the charity afloat in the hopes of a better 2021. ## **Achievements and Performance** ## _Pre Lockdown_ One event that took place before lockdown and the CAFFE school was closed was a global competition run by the micro:bit organisation. Micro:bits are tiny micr controllers used in many schools around the world. Two groups of CAFFE students took part. They created robots designed to clean litter from a pond. The competition was due to take place in 2020 with winning students invited to London. Obviously, that didn’t end up happening but our students still built their prototype robots and submitted their entries. ## _Bangladesh Schools Closed_ In March 2020, the government of Bangladesh said that all schools must close. At the time, we didn’t know how long this was going to last, however, schools have remained closed up until the time of writing (May 2021), more than 14 months so far. This is obviously having an enormous impact on all children in Bangladesh, not just our students. Only private schools have the ability to move to online learning. Some government schools have continued using Facebook and WhatsApp groups (as many students do have cheap Android phones). In the case of CAFFE, however, none of our students have a computer at home (which is why they are CAFFE students in the first place). We are also not able to continue our teaching using mobile phones as students need to use computers for the subjects we teach. The approach we took was to loan out some laptops to older students. These students have been able to continue working independently at home and some have even been earning money on _freelancer.com_ Sadly, we were only able to reach around 10% of our students in this way. ## _CAFFE School Building_ In March 2020, when the government of Bangladesh said that all schools must close, we took the very difficult decision to end the lease on our rented school building. At the time we did not know when schools would re-open. We also knew that we were going to be very short of money due to the closure of the CAFFE shop in the UK. In hindsight we can see we took the right decision as now, 14 months later, schools are still closed. This has saved us from paying more than 1 year’s worth of rent and utility bills for a building that we would have been unable to use (over £3500). ## _CAFFE Medical Centre_ In 2019, we were able to build a small shelter on the land that CAFFE purchased. We had been using this to provide classes to approximately 40 students in the local area. With schools closed, however, we decided to turn this into a digital medical centre. We provided facilities for people to check their temperature, blood pressure, oxygen levels as well as blood sugar levels. At the time, no-one wanted to go to hospitals in Bangladesh for fear of catching COVID. We also provided an Android tablet where patients could speak to a doctor online (there are a number of private healthcare companies offering this service, however, people without access to smartphones or the knowledge of how to use them cannot use these services on their own). As the COVID situation in Bangladesh appeared to improve, and when the government lifted the strict lockdown, we found this facility was no longer needed. As we had divided the centre into 2 small cubicles (for the patient’s safety) we decided we could now allow 2 CAFFE students at a time to come along and use a laptop here. They each had their own room to work in and would not come into contact with anyone else. We even had a teacher providing online classes (even though they were actually only in the next room!) ## _CAFFE Food Donations_ During the first government lockdown in Bangladesh, many families who had previously been making a living wage, found themselves in dire straits. Transport workers, shop owners, and especially day labourers lost their incomes overnight. We carried out a survey of CAFFE families in order to identify those most in need and decided to donate food packages to them. We put together around 100 food parcels and delivered them to the families. We were only really able to do this due to extra donations from CAFFE trustees as our regular income had dropped significantly (this was after the shop closed in the UK and before we had started online selling). Sadly, we realised we could not continue doing this as we just did not have the funds. Within a couple of months, however, the government lifted the lockdown as they too recognised that people were suffering from sever financial hardship and the threat from that was perhaps greater than the threat from COVID-19. The government took the step to end the lockdown (for everything part from schools) and most people were able to return to work and earning money again. ## _CAFFE Shop Website_ In May 2020, CAFFE began selling TESCO’s donated clothing online. One positive aspect of the whole situation is that a few CAFFE students have been able to work on managing the website. Students are involved in editing photos of clothing and adding new products for sale. This has also enabled some students to earn extra income for doing this work. This has been some really good ‘real-world’ experience for them and should help them find work in the future using these skills. ## **Update on Past Students** ## _First Game Released_ During lockdown one former CAFFE student (from our original school in Dhaka) made and released their first every mobile game for android. The game is a platform game where the player needs to collect letters to spell out a given word in Bangla. _New Charity School Opened_ We were delighted to hear that a group of former CAFFE students have opened their own charity computer school in Dhaka. Unfortunately, due to COVID we were not able to attend their opening ceremony but we hope to visit next year. It’s great to know that CAFFE is having an impact beyond its own activities. ## **CAFFE at a glance** Number of students : **210** Number of staff (Bangladesh) : **6** Taught hours per week: **42** Subject Areas: _Web design, Graphic Design, Coding, Game Development, Engineering._ Trustees: **9** Volunteers (UK) : **5** ## **FUTURE PLANS** ## _**Bangladesh**_ Although we do not know when schools will re-open in Bangladesh we are still planning for CAFFE’s return. The biggest issue is the fact that we no longer have a school building (we do have the shelter but this is only big enough for 12 students at a time). Before closing, we had over 200 students and we used to have between 2 and 3 classes of 12 students running at any one time. Instead of looking to rent a new building, we have decided to take whatever money we have (from the donation that was set aside for building a school) and build our own school. While we will not be able to build as big a school as we originally planned, we will at least have around 3 classrooms for students to return to when schools do open. We will build this building on CAFFE’s land (which is the current site of the CAFFE shelter). With regular CAFFE classes being stopped, we know this has had a major impact on student learning. While a small number of students continued to receive some practice (either by having a laptop loaned to them or by attending the shelter for online lessons) the vast majority have had no training and no access to a computer for most of the year. ## When we do restart we will be faced with the following challenges: - Reduced class sizes to enable for social distancing - Ensuring time for revision as many students will have forgotten a lot of what they learned before - Reaching out to past students who by now may have left full time education altogether and found work - Finding ways to solve transport issues for some students (while the new building is close to the old school, it will be further away for some students but closer to other students) ## _**UK**_ The main priority on the UK side will be to re-open the CAFFE charity shop in Bedford. This will not be in the same space as before, so we will need to find new premises, within our budget and within the same location so that regular customers from before will be able to return to us. All those involved with running the shop have said they want to reopen, especially as they will be amongst the first to be vaccinated. We do think that the new shop will need to be arranged differently in order to allow for social distancing. This means we will probably have less stock on display but this will hopefully not have too big of an impact on the shop’s income. We also plan to keep the online sales continuing. We now have a number of regular customers who purchase from the website and there is potential to boost CAFFE’s income by having both the high street shop as well as the online shop. **CAFFE 2020 Photo Selection** CAFFE Students working on their micro:bit robots. Food parcel for CAFFE families CAFFE student’s winning logo design on freelancer.com CAFFE being used as a temporary medical centre during Bangladesh’s lockdown CAFFE students working in separate rooms at the CAFFE shelter.