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2022-03-31-accounts

Page
Trustees'
Report
1 —11
Independent
Examiner's
Report 12
Statement ofFinancial Activities 13
Balance Sheet 14
Notes tothe Financial Statements 15-31

The Tmstees, who are a
accounting period are:
lso the Direct ors for the purpose ofcompany
law, and who hav
Richard Mohun:
Clare Maxwell-Hudson
Appointed
Appointed
01Dec 2016
21Jan 2021
/Resigned 30April 2022J
Asya Verzhbinsky Appointed 20Jan 2021
Elizabeth Dilly Appointed 24March 2022
Thomas Merchant:
DrBarbara Xella:
Appointed
Appointed
13Sep 2019
20Oct 2019
JResigned
/Resigned
9Dec2020J
9Dec2020J

Unrestricted Restricted
Funds Funds Total Total
Notes 2022 2022 2022 2021
Income from:- g
Donations
and legacies
Charitable
activities
Investments
2
3
4
48,925
23,283
31,773
3,613
5,226
52,538
28,509
31,773
108,886
40,099
11,451
Total income 103,981 8,839 112,820 160,436
Expenditure
on:-
Raising funds
Charitable
activities
5
6
35,600
358,378
5,083 35,600
363,461
60,969
471,347
Total expenditure 393,978 5,083 399,061 532,316
Net gains on investments 11 112,278 112,278 74,023
Net (expenditure)/income (177,719) 3,756 (173,963) (297,857)
Transfers between lbnds (1,201) 1,201
Net movement
in funds
(178,920) 4,957 (173,963) (297,857)
Fund balances at 1April 1,459,035 14,224 1,473,259 1,771,116
Fund balances at31March 1,280,115 19,181 1,299,296 1,473,259

Donations and legacies
Unrestricted Restricted Total Unrestricted Restricted Total
fuads funds 2022 funds funds 2021
Donations and gifts 48,925 3,613 52,538 108,886 - 108,886

Chari table
activities
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2022 funds funds 2021
Sales ofbooks 23,283 5,226 28,509 20,643 19,456 40,099

Unrestricted Unrestricted Restricted Total Unrestricted Total Unrestricted Restricted Total
funds fuads 2022 funds funds 2021
f. f,
Income
Property
from listed
income
investments 10,103
21,670
10,103
21,670
10,113
1,338
10,113
1,338
31,773 31,773 11,451 11,451

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2022 funds funds 2021
Fundraising and pubhcity
Staging fundraising events 98 98
Advertising
Investment
and promotion
management
fees
1,934
1,362
1,934
1,362
25,916
1,296
25,916
1,296
3,394 3,394 27,212 27,212
Cost ofmaintaining investment
properties
Investment
Depreciation
property overheads
and impairment
16,895
636
16,895
636
10,272
766
10,272
766
Support governance
(Note 7)
costs 14,675 14,675 22,719 22,719
32,206 32,206 33,757 33,757
Total 35,600 35,600 60,969 60,969

Support Governance Basis of
costs costs 2022 2021 allocation
Amortisation
Depreciation
Bank charges
Exchange differences
General office costs
Insurance
Irrecoverable
VAT
Travel and subsistence
Rent
Repairs and maintenance
Accountancy
Other professional
766
1,407
1,524
199
7,021
1,321
1,822
1,129
9,485
788
13,048 766
1,407
1,524
199
7,021
1,321
1,822
1,129
9,485
788
13,048
0
766
1,473
3,017
506
6,937
1,013
15,255
101
9,480
471
16,570
Resources
Resources
Resomves
Resources
Resources
Resources
Resources
Resources
Resources
Resources
Governance
expended
expended
expended
expended
expended
expended
expended
expended
expended
expended
services
Trustee expenses
Staffcosts
Fines and penalties
54,374
36
71,004
575
54,374
36
71,004
575
72,259
70,581
Governance
Governance
Governance
Governance
25,462 139,037 164,499 198,429
Analysed
between
Raising funds
Charitable
activities
2,271
23,191
12,404
126,633
14,675
149,824
22,719
175,710
25,462 139,037 164,499 198,429

2022 2021
Independent
Accountancy
Bookkeeping
Governance
examination
services
fee 7,224
5,824
6,425
7,578
7,874
8,156
7,385
7,976
27,051 31,391

2022 2021
Gross wages
Employers
National
Pension
Insurance 65,000
3,748
2456
65,000
3,757
1,824
71,004 70,581

2022 2021
Revaluation
Revaluation
of
of
stock market investments
investment
properties
37,278
75,000
g
42,023
32,000
112,278 74,023

Intangible
fixed assets
Website Total
Cost
At 1April 2021 7,655 7,655
At 31March 2022 7,655 7,655
Amortisation
At 1 April 2021
Amortisation
charged in the year
1,340
766
1,340
766
At 31March 2022 2,106 2,106
Carrying
amount
At 31March 2022 5,549 5,549
At 31March 2021 6,315 6,315

STATEM NTS FORTHE YE AR ENDED 31M ARCH 202
14. Tangible axed assets Fixtures
Fittings
dk
Equipment Computers Total
Cost g
At I April 2021
Additions
19,019
531
6,501
623
25,520
1,154
At 31March 2022 19,550 7,124 26,674
Depreciation
At I April 2021
Depreciation
charged in the year
17,231
636
2,075
1,407
19,306
2,043
At 31March 2022 17,867 3,482 21,349
Carrying amount
At 31March 2022 1,683 3,642 5,325
At 31March 2021 1,788 4,426 6,214
15. Investment
property
Fair value
At 1April 2021
Revaluation
500,000
75,000
At 31March 2022
575,000
Ifinvestment
pmperties
were stated
amounts
would have been included
on ahistorical costbasis rather than a fair
as follows:-
value basis, t
2022 2021
Cost
550,512 550,512
550,512 550,512

2022 2021
Listed investments
Cash or cash equivalents
385,667
83,359
0
348,389
74,618
469,026 423,007

Movements in Sx ed as set investments
Total Total
2022 2021
0
Market value
Net gain/floss)
at 1 April
on revaluation
348,389
37,278
306,366
42,023
Market value
Cash held in
31March
investment
portfolio 385,667
83,359
348,389
74,618
469,026 423,007
17. Debtors
2022 2021
0
Prepayments
VAT
Other debtor
and accrued income 1,240
2,231
1,140
2,114
3,471 3,254
1b. Creditors: amounts falling due within one year
2022 2021
Other taxation
Other creditors
Accruals
and social security 8,108
6,275
23,727
10,767
29,842
31,335
38,110 71,944

Balance at Income Expenditure Gain on Traasfers Balance
1 April 2021 Investmeats 31March
2022
g
Unrestricted
funds
General fund 1,446,978 103,981 393,978 112,278 10,856 1,280,115
Designated
ISFGeneral Visibility Fund 12,057 (12,057)
Total Unrestricted
funds
1,459,035 103,981 393,978 112,278 (1,201) 1,280,115
Restricted funds
Books for Afghan Children
project
The Chinese Language Project
Access Books Distribution
Spanish Language Project
10,154
4,070
5,256
3,583
299
4,784
(4,070)
1,201
4,070
15,111
4,070
Total Restricted funds 14,224 8,839 5,083 1,201 19,181
Total Funds Ii473259 112820 399061 112,278 1,299,296

they
as:
were paid (collec tively) f91,450 (2021: f92,731).
2022 2021
Tahir Shah 10,700 34,150
Safia Shah 20,875 26,075
Saira Shah 30,622 31,225
2022 2021
Tahir Shah 317 2,853
Safia Shah 2,500 2,325
Saira Shah 4,250

2022 2021
9,485 9,480
At 31 March 2022 the Charity had total commit
expiring as follows:-
ments
under non-cancellable
operating
le
ments
under non-cancellable
operating
le
Land and Buildings
2022 2021
f.
Less than one year
Between two and five years
7,452 7,470
7,452 7,470