REGISTERED CHARITY NUMBER: 1149827
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022
FOR
WINGS OF HEALING
Prescott Gendy Aslam & Co Hollington House Flitton Hill Maulden Bedfordshire MK45 2BE
WINGS OF HEALING
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Statement of Financial Position | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
WINGS OF HEALING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022
The trustees present their report with the financial statements of the charity for the year ended 30 November 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 and aims
The relief of poverty and provision of medical services in African countries. Provide medical care and aid to African counties- support health workers, education and development. Provide medical equipment and other equipment to achieve targets. Help homeless, orphans and refugees in Africa.
Significant activities
-
Carried out three surgical campaigns in Sawla, Waliata and Dawro in the south of Ethiopia, to treat women with pelvic organ prolapse. Surgical treatment was delivered at no cost.
-
Provided surgical and medical treatment, materials and medicines to the same hospitals.
-
Trained 6 doctors and nurses to continue supporting and treating women with Pelvic Organ Prolapse.
-
Provided clean spring water to almost 2,000 households in Terche in the south of Ethiopia. This was through 8 Spring water projects.
-
Carried out cervical screening to more than 5,000 women in Addis Abeba.
-
Trained more than 50 nurses to carry out cervical screening.
-
In collaboration with Mary Joy, WOH sponsored 100 orphans and placed them with families.
Public benefit
The team of volunteers from the UK made three missions to Ethiopia in the year. In addition to performing major gynaecological surgical procedures, the team also carried out screening for cervical cancer in a number of Health Centres in Addis Ababa. Over five thousand high risk women were screened and all those positive for precancerous conditions were treated.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Together with WHO, Ethiopia we have continued with our objectives in providing care in rural areas and have provided medical treatment for poor patients in Ethiopia. We have also carried out and funded teaching and training of gynaecology residents to treat genital prolapse and to carry out cervical screening in Ethiopia. We have also a achieved a partnership with Ethiopia Aid who have given grants to support the work we carry out to meet our main objectives.
During 2022 the charity continued to support children in the day centre in the outskirts of Cairo.
FINANCIAL REVIEW
Reserves policy
Reserves will be used to train African doctors in treating vaginal prolapse and screening for cervical cancers.They are both major problems in Africa that affects tens on thousands of women. Due to Wings of Healing not having any expensive maintenance costs in the UK the charity will not require more than £30,000 in reserves to meet its expenditure in the UK over the next two years.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1149827
Principal address
10 Linksway Northwood Middlesex HA6 2XB
Page 1
WINGS OF HEALING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 NOVEMBER 2022
Trustees
O Louca Dr M Francis Miss M Louca Prof G Williams J Louca Dr I Neoman M Neoman
Independent Examiner
George A Gendy, FCCA Prescott Gendy Aslam & Co Hollington House Flitton Hill Maulden Bedfordshire MK45 2BE
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... Dr M Francis - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINGS OF HEALING
Independent examiner's report to the trustees of Wings of Healing
I report to the charity trustees on my examination of the accounts of Wings of Healing (the Trust) for the year ended 30 November 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
George A Gendy, FCCA The Association of Chartered Certified Accountants
Prescott Gendy Aslam & Co Hollington House Flitton Hill Maulden Bedfordshire MK45 2BE
Date: .............................................
Page 3
WINGS OF HEALING
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022
| 30.11.22 | 30.11.21 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 264,371 | 77,218 | |
| EXPENDITURE ON | |||
| Raising funds | - | 90 | |
| Charitable activities | |||
| Providing free medical treatment in Ethiopia | 14,650 | 19,171 | |
| Orphanage supplies in Ethiopia | 2,624 | 1,600 | |
| Suporting the poor in Egypt | 9,429 | 3,711 | |
| WOH Ethiopia | |||
| 265,433 | 96,755 | ||
| Other | 188 | 235 | |
| Total | 292,324 | 121,562 | |
| NET INCOME/(EXPENDITURE) | (27,953) | (44,344) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 81,586 | 125,930 | |
| TOTAL FUNDS CARRIED FORWARD | 53,633 | 81,586 |
The notes form part of these financial statements
Page 4
WINGS OF HEALING
STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2022
| 30.11.22 | 30.11.21 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 4 | 752 | 940 |
| CURRENT ASSETS | |||
| Cash at bank | 52,881 | 80,646 | |
| NET CURRENT ASSETS | 52,881 | 80,646 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 53,633 | 81,586 | |
| NET ASSETS | 53,633 | 81,586 | |
| FUNDS | 5 | ||
| Unrestricted funds | 53,633 | 81,586 | |
| TOTAL FUNDS | 53,633 | 81,586 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. M Francis - Trustee
............................................. M Louca - Trustee
The notes form part of these financial statements
Page 5
WINGS OF HEALING
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
TAXATION
The charity is exempt from 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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2022 nor for the year ended 30 November 2021.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 30 November 2022 nor for the year ended 30 November 2021.
Page 6
continued...
WINGS OF HEALING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 77,218 | |
| EXPENDITURE ON | ||
| Raising funds | 90 | |
| Charitable activities | ||
| Providing free medical treatment in Ethiopia | 19,171 | |
| Orphanage supplies in Ethiopia | 1,600 | |
| Suporting the poor in Egypt | 3,711 | |
| WOH Ethiopia | ||
| 96,755 | ||
| Other | 235 | |
| Total | 121,562 | |
| NET INCOME/(EXPENDITURE) | (44,344) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 125,930 | |
| TOTAL FUNDS CARRIED FORWARD | 81,586 | |
| 4. | TANGIBLE FIXED ASSETS | |
| Computer | ||
| equipment | ||
| £ | ||
| COST | ||
| At 1 December 2021 and 30 November 2022 | 1,469 | |
| DEPRECIATION | ||
| At 1 December 2021 | 529 | |
| Charge for year | 188 | |
| At 30 November 2022 | 717 | |
| NET BOOK VALUE | ||
| At 30 November 2022 | 752 | |
| At 30 November 2021 | 940 |
Page 7
continued...
WINGS OF HEALING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
5. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | ||||
| At | movement | At | ||
| 1.12.21 | in funds | 30.11.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 81,586 | (27,953) | 53,633 | |
| TOTAL FUNDS | 81,586 | (27,953) | 53,633 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 264,371 | (292,324) | (27,953) | |
| TOTAL FUNDS | 264,371 | (292,324) | (27,953) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| At | movement | At | ||
| 1.12.20 | in funds | 30.11.21 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 125,930 | (44,344) | 81,586 | |
| TOTAL FUNDS | 125,930 | (44,344) | 81,586 | |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 77,218 | (121,562) | (44,344) | |
| TOTAL FUNDS | 77,218 | (121,562) | (44,344) |
Page 8
continued...
WINGS OF HEALING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.12.20 | in funds | 30.11.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 125,930 | (72,297) | 53,633 |
| TOTAL FUNDS | 125,930 | (72,297) | 53,633 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 341,589 | (413,886) | (72,297) |
| TOTAL FUNDS | 341,589 | (413,886) | (72,297) |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2022.
Page 9
WINGS OF HEALING
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022
| 30.11.22 | 30.11.21 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 241,803 | 68,418 |
| Gift aid | 22,568 | 8,800 |
| 264,371 | 77,218 | |
| Total incoming resources | 264,371 | 77,218 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Website costs | - | 90 |
| Charitable activities | ||
| Travel Costs | 13,676 | 10,800 |
| Medical supplies & equipment | 974 | 4,971 |
| Grants to institutions | 277,486 | 105,466 |
| 292,136 | 121,237 | |
| Support costs | ||
| Governance costs | ||
| Computer equipment | 188 | 235 |
| Total resources expended | 292,324 | 121,562 |
| Net expenditure | (27,953) | (44,344) |
This page does not form part of the statutory financial statements
Page 10