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||||Page|
|---|---|---|---|
|Reference and administrative||details ofthe Charity, its Trustees and advisers||
|Trustees'
report|||2-9|
|Trustees'
responsibilities
statement|||10|
|Independent
auditors'|report|on the financial statements|11 - 14|
|Statement offinancial|activities||15|
|Balance sheet|||16|
|Statement ofcash flows||||
|Notes to the financial|statements||18-38|
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||||||||As restated|
|---|---|---|---|---|---|---|---|
|||||Restricted|Unrestricted|Total|Total|
|||||funds|funds|funds|funds|
||||Note|2022
f|2022f|2022f|2021f|
|Income from:||||||||
|Donations
and legacies|||4|766,000|2,829,668|3,595,668|143,236|
|Other trading|activities||5||75,331|75,331|23,378|
|Other income|||6||1,078|1,078|1,172|
|Total income||||766,000|2,906,077|3,672,077|167,786|
|Expenditure|on:|||||||
|Raising funds|||7||48,397|48397|10,033|
|Charitable
activities|||8|635,202|2,740,452|3,375,654|86,647|
|Total expenditure||||635,202|2,788,849|3,424,051|96,680|
|Net income before taxation||||130,798|117,228|248,026|71,105|
|Net movement|in funds|||130,798|117,228|248,026|71,106|
|Reconciliation|offunds:|||||||
|Total funds brought||forward (as||||||
|restated)|||||69,695|69,695|(1,411)|
|Net movement|in funds|||130,798|117,228|248,026|71,106|
|Total funds carried forward||||130,798|186,923|317,721|69,695|
##
||||||As resreied|
|---|---|---|---|---|---|
||||2022||202I|
||Note||6||E|
|Fixed assets||||||
|Tangible assets|13||210,356||I80,013|
||||210,356||180,013|
|Current assets||||||
|Debtors|14|6,232||1,054||
|Cash at bank and in hand||145,803||3,496||
|||152,035||4,550||
|Creditors
amounts
falhng due within one||||||
|vear|'I5|(44,670)||(114,868)||
|Net current assets Iliabilites|||107,365||I'110,318)|
|Total asssfs less current liabilities|||317,721||89,695|
|Total net assets|||31'r,721||69,695|
|Charity funds||||||
|Restricted funds|16||130,796|||
|Unrestncted
funds|16||166,923||69,695|
|Total funds|||317,721||69.695|
##
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||||||||As restated|
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||||E|8|
|Cash flows from operating||activities||||||
|Net cash used
in operating||activities||||178,526|164,158|
|Cash flows from investing||activities||||||
|Purchase oftangible
fixed assets||||||(34,219)|(162,500)|
|Net cash used in investing||activities||||(34,219)|(162,500)|
|Cash flows from financing||activities||||||
|Net cash provided
by financing
activities||||||||
|Change
in cash and cash|equivalents||in|the year||142,307|1,658|
|Cash and cash equivalents|at the beginning|||of the year||3,496|1,838|
|Cash and cash equivalents||at the end|of|the year||'I45,803|3,496|
|The notes on pages 18to 38 form part ofthese hnancial|||||statements|||
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||||Restricted|Unrestricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022
f|2022
6|2022
8|
||Donations|||2,822,168|2,822,168|
||Grants||766,000|7,500|773,500|
||||766,000|2,829,668|3,595,668|
|||||Unrestricted|Total|
|||||funds|funds|
|||||2021f|2021|
||Donations|||136,119|136,119|
||Grants|||7,117|7,117|
|||||143,236|143,235|
|5.|Income from other trading|activities||||
||Income from fundraising|events||||
|||||Unrestricted|Total|
|||||funds|funds|
|||||2022f|2022
8|
||Events|||75,331|75,331|
|||||Unrestricted|Total|
|||||funds|funds|
|||||2021|2021|
|||||6|8|
||Events|||23,378|23,378|
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||Unrestricted|Total|
|---|---|---|
||funds|funds|
||2022|2022|
||5||
|Room rental|665|665|
|Merchandise|205|205|
|Debit card cash backs|208|208|
||1,078|1,078|
||Unrestricted|Total|
||funds|funds|
||2021|2021|
||5||
|Room rental|1,172|1,172|
|Merchandise|||
|Debit card cash backs|||
||1,172|1,172|
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||Unrestricted|Total|
|---|---|---|
||funds|funds|
||2022
6|2022f|
|Travel expenses|121|121|
|Events|43,064|43,064|
|Marketing|4,622|4,622|
|Other|590|590|
||48,397|48,397|
||tinrestricted|Total|
||funds|funds|
||2021|2021|
|||6|
|Travel expenses|||
|Events|10,033|10,033|
|Marketing|||
|Other|||
||10,033|10,033|
##
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|||Restricted|Unrestricted||
|---|---|---|---|---|
|||funds|funds|Total|
|||2022|2022|2022|
|||E|E|E|
|Aid Delivery||25,196|1,290,393|1,315,589|
|Phoenix Proiect||11,038|113,268|124,306|
|MAD Aid Moldova||3,056|2,029|5,085|
|Emergency|Response|595,912|1,334,762|1,930,674|
|||635,202|2,740,452|3,375,654|
|||Unrestricted|As realatad|
|---|---|---|---|
|||funds|Total|
|||2021|2021|
||||E|
|Aid Delivery||100,599|100,599|
|Phoenix Project||(13,952)|(13,952)|
|MAO Aid Moldova||||
|Emergency|Response|||
|||86,647|86,647|
##
##
|||Activities|Grant|||
|---|---|---|---|---|---|
|||undertaken|funding
of|Support|Total|
|||directly|activities|costs|funds|
|||2022|2022|2022|2022|
|||E||E||
|Aid Delivery||1,271,542||44,047|1,315,589|
|Phoenix Project||124,306|||124,306|
|MAD Aid Moldova||5,085|||5,085|
|Emergency|Response|1,465,808|460,588|4,278|1,930,674|
|||2,866,741|460,588|48,325|3,375,654|
|||As restated|||
|---|---|---|---|---|
|||Activities|As restated|As restated|
|||undertaken|Support|Total|
|||directly|costs|funds|
|||2021f|2021f|2021f|
|Aid Delivery||69,006|31,593|100,599|
|Phoenix Project||(14,067)|115|(13,952)|
|MAD Aid Moldova|||||
|Emergency|Response||||
|||54,939|31,708|86,547|
##
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##
|||||Phoenix|INAD Aid|Emergency|Tots I|
|---|---|---|---|---|---|---|---|
||||Aid Delivery|Project|Moldova|Response|funds|
||||2022f|2022f|2022
f|2022
f|2022f|
|Staff costs|||7,267|12,382|5,085|35,092|60,826|
|Transport|8 Travel||70,054|932||182,497|253,483|
|Direct Aid|||11,880|114,999|||126,879|
|Donations|in Kind||1,178,424|||1,247,219|2,425,643|
|Storage|||3,572||||3,572|
|Other|||345||||345|
|Exceptional||Item||(4,007)|||(4,007)|
||||1,271,542|124,306|5,085|1,465,808|2,866,741|
|||||As restated|As restated|As restated|As restated|
||||As restated|Phoenix|MAD Aid|Emergency|Total|
||||Aid Delivery|Pro)ect|Moldova|Response|funds|
||||2021f|2021|2021
f|2021
f|2021f|
|Staff costs||||||||
|Transport|&|Travel|6,100|4,048|||10,148|
|Direct Aid|||10,224|23,730|||33,954|
|Donations|in Kind||50,302||||50,302|
|Storage|||2,380||||2,380|
|Other||||||||
|Exceptional||Item||(41,845)|||(41,845)|
||||69,006|(14,067)|||54,939|
##
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|||||Phoenix|Emergency|Total|
|---|---|---|---|---|---|---|
||||Aid Delivery|Pro/ect|Response|funds|
||||2022|2022|2022|2022|
|||||6|||
|Staff costs|||7,653|||7,653|
|Depreciation|||3,876|||3,876|
|Transport|&|Travel|||||
|OfFice Costs|||7,950|||7,950|
|Computer|Costs||2,131|||2,131|
|Finance Costs|||706|||706|
|Utilities|||5,257|||5,257|
|Telephone|8 Internet||732|||732|
|Professional||Costs|13,963|||13,963|
|Insurance|||799|||799|
|Marketing|||||||
|Management||Fees|||||
|Recruitment|||355|||355|
|Repairs
& Maintenance|||21|||21|
|Cleaning|||604|||604|
|Fundraising||costs|||4,278|4,278|
||||44,047||4,278|48,325|
##
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##
|||||As restated|As restated|As restaied|
|---|---|---|---|---|---|---|
||||As restated|Phoenix|Emergency|Total|
||||Aid Delivery|Projecl|Response|funds|
||||2027'|2021|2021|2021|
|||||2|8||
|Staff costs|||14,178|||14,178|
|Depreciation|||||||
|Transport|&|Travel|216|||216|
|Office Costs|||2,498|||2,498|
|Computer|Costs||2,109|||2,109|
|Finance Costs|||498|||498|
|Utilities|||116|||116|
|Telephone|& Internet||465|||465|
|Professional||Costs|26|||26|
|insurance|||517|||517|
|Marketing|||745|||745|
|Management||Fees|10,000|||70,000|
|Other|||110|||110|
|Recruitment|||||||
|Cleaning|||||||
|Fundraising||costs|175|115||230|
||||31,593|115||31,708|
##
|||||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||6||
|Fees payable|to the Charity's|auditor||for the audit of the Charity's|annual|||
|accounts||||||9,096||
|Fees payable|to the Charity's|auditor||in respect of||||
|Ail non-audit|services not included||above|||4,704||
##
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##
||||||||2022
9|2021f|
|---|---|---|---|---|---|---|---|---|
|Wages and|salaries||||||60,983|14,000|
|Social security costs|||||||6,246||
|Contribution|to defined|contribution|pension|schemes|||1,250|178|
||||||||68,479|14,178|
|The average|number ofpersons employed|||by the Charity|during|the year|was as follows:||
||||||||2022|2021|
||||||||No.|Ivo.|
|Staff|||||||||
|Directors|||||||||
##
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||Short|Fixtures|&|Office|Computer||
|---|---|---|---|---|---|---|
||Leaseholdf|Fittings||equipmentf|equipmentf|Tota If|
|Cost or valuation|||||||
|At 1 January 2022 (as|||||||
|previously
stated)|300,668|||||300,668|
|Prior Year Adjustment|(120,655)|||||(120,655)|
|At 1 January 2022 (as|||||||
|restated)|180,0'i 3|||||180,013|
|Additions|25,018|990||4,797|3,414|34,219|
|At 31 December 2022|205,031|990||4,797|3,414|214,232|
|Depreciation|||||||
|At 1 January 2022|||||||
|Charge
for the year|3,125||33|142|576|3,876|
|At 31 December 2022|3,'l25||33|142|576|3,876|
|Net book value|||||||
|At 31 December 2022|201,906|957||4,655|2,838|210,356|
|At31 December 2021 (es|||||||
|restated)|180,013|||||180,013|
|Debtors|||||||
||||||2022|2021f|
|Due within one year|||||||
|Trade debtors|||||5,352|1,054|
|Prepayments
and accrued income|||||880||
||||||6,232|1,054|
##
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##
||||As restaled|
|---|---|---|---|
|||2022|2021|
||||E'|
|Bank overdrafts|||13|
|Trade creditors||21,613|34,241|
|Other taxation and social security||723||
|Other creditors||388|80,614|
|Accruals
and deferred|income|21,946||
|||44,670|114,868|
##
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##
|||||||Balance at|
|---|---|---|---|---|---|---|
||Balance at 1|||||31|
||January|||Transfers|Gains/|December|
||2022f|Income
f|Expenditure
f|inloutf|(Losses)f|2022f|
|Unrestricted|||||||
|funds|||||||
|General Funds|69&695|2,906,077|(2,788,849)|||186,923|
|Restricted|||||||
|funds|||||||
|Lund||750,000|(629,144)|||120,856|
|ALMT||10,000|(3,219)|||6,781|
|Sensory Play|||||||
|Room||6,000|(2,839)|||3,161|
|||766,000|(635,202)|||130,798|
|Total offunds|69,695|3,672,077|{3,424,051)|||317,721|
##
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##
|Statem|ent|offun|ds - prior year|||||||
|---|---|---|---|---|---|---|---|---|---|
||||||As restated|||||
||||Balance at|As restated|Balance at||||As reslaled|
||||1January|Prior Year|1January|||As restated|Balance at|
||||2021|Adjustment|2021|income||Expendilure|31Dec 2021|
||||E||E||E||E|
|Unrestricted||||||||||
|funds||||||||||
|9|t 9|d|~tGe|~txttdt|~f6t|~t6|2|~0M|69699|
|Restricted||||||||||
|funds||||||||||
|Lund||||||||||
|ALMT||||||||||
|Sensory|Play|||||||||
|Room||||||||||
##
|Analysis|of net assets between funds - curr|ent year|||
|---|---|---|---|---|
|||Restricted|Unrestricted|Tota I|
|||funds|funds|funds|
|||2022|2022|2022|
||||E|E|
|Tangible|fixed assets|17,556|192,800|210,356|
|Current|assets|113,242|38,793|152,035|
|Creditors|due within one year||(44,670)|(44,670)|
|Tota I|||||
##
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##
|Analysis|of n|et assets between funds - prior year|||
|---|---|---|---|---|
||||As restaled||
||||Unrestricted|To(s)|
||||funds|funds|
||||2021|2021|
||||6||
|Tangible|fixed|assets|180,013|180,013|
|Current|assets||4,550|4,550|
|Creditors|due|within one year|(114,868)|(114,868)|
|Total|||69,695|69,695|
##
|||||||As restated|
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||E||
|Net income|for the|year (as per Statement of Financial||Activities)|248,026|71,106|
|Adjustments|for.||||||
|Depreciation|charges||||3,876||
|Loss on the|sale of|fixed assets||||25,171|
|Increase
in debtors|||||(5,178)|(1,054)|
|Increase/(decrease)||in creditors|||(70,198)|68,935|
|Net cash provided||by operating|activities||176,526|164,158|
|||2022|2021f|
|---|---|---|---|
|Cash|in hand|145,803|3,496|
|Total|cash and cash equivalents|145,803|3,496|
##
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||||||At 1||At 31|
|---|---|---|---|---|---|---|---|
||||||January||December|
||||||2022
f|Cash flows
8|2022f|
|Cash|at bank and||in hand||3,496|142,307|145,803|
|Bank|overdrafts|repayable||on demand|(13)|13||
||||||3,483|142,320|145,803|
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