2021-03-31-accounts

Charitable Objectives	Charitable Objectives
The Trustees have the responsibility of pursuing the objectives of the		Charity		which	are:		(i)The	advancement						ofthe Christian			faith,			the
of sickness and the preservation of health; (ii) To develop the capacity and			skills ofthe				members			ofthe		socially and economically								diss
community of Lichinga, Mozambique; (iii) The promotion	of community	participation			in	healthy		recreation.					The activities			supported					ar
by a partner organisation in Mozambique.
Structure, Governance and Management
The organisation is a registered charity with the Charity Commission in England. The Chanty has									power to do					anything which is calculal
further its objectives or is conducive or incidental to doing so.
The Charity is governed by the Trustees who determine	strategic direction and			policy. The Trustees						meet		in	person four		times			in each r
year and communicate regularly using electromc means.
The dsy to day running and management ofthe Charity	is undertaken	by the	Trustees who have					accepted				responsibility			for overseeing						i
managing aspects ofthe Charity's operations in the UK.	They maintain	regular		contact with the Field							Directors ofthe partner organisatii
Mozambique which delivers all services m that country.
Trustees
The Trustees are appomted by a resolution of a properly	convened meeting		of	the Charity			Trustees.				During the year the				following				were
Trustees:
Elizabeth C Oakley
Nicholas HB Ratcliffe
Keith Ackland
Helen A Hay Appointed 22	April 2020
Trustee and Hon. Treasurer:
Graham A Bough FCA
Recruitment, induction and training ofTrustees
As part ofthe application process, prospective trustees	are provided with an explanation						ofwhat		it	means		to become a			trustee,				includir
trustees work for and with, what the trustees do and when, and what qualities			and qualifications a						trustee requires.
Public benefit
The trust constitutes a public benefit entity as defined by	FRS102.
Summary ofthe main activities undertaken for public	benefit
The Trustees are aware of the Charity Commission guidance on public		benefit		and are confident				that			ag activities meet this guidance.
The main activities during the year were as follows:
1. Maintaining contact with field directors in	Mozambique to ensure			delivery		ofthe objectives;
2. Managing the finances ofthe charity and	reviewing payment requests				from		Mozambique to					ensure that funds donated
are directed to activities within the objectives	ofthe charity	and the		intention		ofthe donor;
3. Receiving funds and clothing to send out	to the chanty's	project		operating			in Lichinga,				Mozambique;
4. Maintainmg contact mth a variety of individuals, churches and				other	organisations				with a view					to increasing		awareness
ofthe charity and its objectives.
Summary ofthe main achievements during the year
The main achievements ofthe trustees and field team during this finanoal year were					as	follows:
1. Providing finance to maintain the buildings, walls and		fences		in Lichinga,			Mozambique, and							to maintain		the structure
and equipment ofthe Boys Home;
2. Working with the local Social Services authorities to ensure			that the		Boys Home				complies			with their requirements							and
may continue to accept children in residence;
3. Attracting financial support from individuals who commit		to make regular				donations				to	support			the children		who		will live
in the Boys Home and to purchase land for a follow-on house to			be used		once the boys					reach		the		age at which		they		are		no
longer allowed to remain in the Boys Home,
4. Attracting regular financial support for the	general operations		of	the charity			in Lichinga,				Mozambique;
5.Maintainmg conlact with all supporters through the regular newsletters					published by				the		Charity;

In	preparing	these financial statements, the trustees are required to.
		select suitable accounting policies and then apply them consistently;
		observe the methods and principles in the Charities SORP;
		make judgements and accounting estimates that are reasonable	and prudent,
		state whether applicable UK Accounting Standards have been followed, subject to		any material	departures
		disclosed and explained in the financial statements; and
		prepare the financial statements on a going concern basis unless	it is inappropriate	to presume	that the chadity
		will continue in operation.

				Unrestricted	Unrestricted
					Designated	Restricted		Total		Total
					Funds		Funds	2021		2020
					8			8		8
Incoming resources
Voluntary income
Donations gilt aided		5,460					20,150	25,610		18,894
Gift aid recovered		1,548					3,254	4,802		6,364
Other donations received		11,220					3,279	14,499		11,218
Interest received			6						6
Total Incoming Resources		18,234					26,683	44,917		36,476
Resources expended
Costs of activities for
generating funds
Charitable overheads
Funds transferred to Mozambique		19,067					12,805	31,872		43,830
Governance costs (Note 3)		266							266	180
Total Resources Expended		19,333					12,805	32,138		44,010
Net Incoming (Outgoing)	Resources	(1,099)					13,878	12,779		F8534)
Transfers between funds
Net Movement in Funds		(1,099)					13,878	12,779		7,534
Funds Brought Forward		11,720					7,072	18,792		26,326
Funds Carried Forward
The income and costs accounted for in the		Statement	of	Financial	Activities	all relate to	the sole activity ofthe
Charity.
Balance Sheet as at 31 March 2021
				Unrestricted
		Unrestricted		Designated		Restricted		Total		Total
		Funds 8			Fundsf		Funds 8	2021 6		2020 8
Current Assets
Cash at Bank and in Hand		10,621					20,950	31,571		18,792
Total Current Assets		10,621					20,950	31,571		18,792
Creditors: Amounts falling	due
within one year
Accrued charges
Net Current Assets		10,621					20,950	31,571		18,792
Iuet Assets										18,792
Funds ofthe Charity (Note 4)							20,950	31,571		18,792
The financial statements	were approved	and adopted		by the Trustees on 5January			2022.
Signed on behalf ofthe Trustees by: Elizabeth Oakley					Q U~

Notes to the Financial Statements for the year ended 31 March	Notes to the Financial Statements for the year ended 31 March	2021
1. Accounting Policies
a)	Statement ofCompliance
	These financial statements have been prepared in compliance with FRS102, 'The Financial		Reporting		Standard			applicable		in the UK
	and the Republic of Ireland', the 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 (FRS102)(Chadities				SORP		(FRS102))		and the
	Charities Act 2011.
	Basis ofpreparation
	The finanmal statements have been prepared on the receipts and payments basis ofaccounting.			The	financial			statements		include	all
	transactions, assets and liabilities for which the trustees are responsible	in law and are prepared		in sterling,			which is the		functional
	currency ofthe chanty.
c)	Going concern
	There are no material uncertainties about the chadity's ability to continue.
	Judgements and key sources ofestimation uncertainty
	The preparation ofthe financial statements requires the trustees lo make	judgements, estimates		and assumptions that affect the
	amounts reported. These estimates and judgements are continually reviewed and are based		on experience				and other factors, including
	expectations offuture events that are believed to be reasonable under the circumstances.
e)	Incoming resources
	Planned giving and donations are recognised when received. Tax refunds	are recognised when the refund					is received.		Interest is
	recognised when it is received. All incoming resources are accounted for	gross.
	Resources expended
	Grants and donations to the partner organisation in Mozambique are accounted for when awarded			ifthat		award		creates	a	bindmg or
	constructive obligation on the chadity. All other expenditure including governance costs and		attributable			VAT is		accounted		for gross.
g)	Volunteer help The value of voluntary help received is not included in the Statement of Financial Activities but is			described			in the trustees'			annual
	report.
	Governance costs'
	These can include the costs ofpreparation and examination offinancial accounts, the cost oftrustee meetings							and the cost of legal
	advice to trustees on governance or constitutional matters and are included in the Statement		of Financial Activities when						paid.
	Remuneration costs
	The charity employed no staff during this financial period.
	Taxation costs
	As a registered charity the organisation is exempt from corporation tax.
	Financial Instruments
	The chadity has only financial assets and financial liabilities ofa kind that	qualify as basic financial		instruments.				Basicfinancial
	instruments are initially recognised at transaction value and subsequently	measured at their	settlement		value.
	Fiiilds
	Unrestricted Funds are general funds which can be used at the discretion	ofthe trustees for	any purpose			which		is within	the objectives
	ofthe charity.
	Designated funds are funds set aside by a decision ofthe trustees out of	unrestricted general funds for specific						purposes	or projects.
	Restricted funds represent donations received for a specific object, project or purpose. The funds			may	be expended only
	for the specific object, project or purpose for which they were given. Any	balance remaining	unspent at			the	end ofa
	financial year is required to be carried forward as a balance on that fund.	It is not the normal	practice of			the trustees to
	invest separalely for each restricted fund. Any mterest generated by holding these funds is very small				and		no allocation		of
	mterest received is made to restdicted funds.

4. Fuiids
Restricted Funds;
	Emergency	Food	and	Children' s
	Food	Other		Home and	Total	Total
		Projects		Mission Station	2020	2020
	(Note c) 9	(Note 8	b)	(Note a) f		8
Balance at 1 April 2020			385	6,687	7,072	11,036
Incoming Resources	175			26,509	26,684	21,578
Transfer between funds
Resources utilised			(385)	(12,421)	(12,806)	(25,542)
Balance at31March 2021				20,775	20,950	7,072