2022-12-31-accounts

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Awaken Love for Africa

Financial Accounts

For the year ending 31 December 2022

C L Webb Ltd Certified Chartered Accountants

203 Filwood Business Park Bristol BS4 1ET

Awaken Love for Africa

Independant Financial Report

For the year ending 31 December 2022

I report on the accounts of Awaken Love for Africa for the year ended 31 December 2022, which are set out on pages 2 to 10.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission

• under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 130 of the 2011 Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Charles Webb FCCA

203 Filwood Business Park Bristol BS4 1ET

02/10/2023

Page 1

Awaken Love for Africa

Statement of Financial Activities

For the year ending 31 December	For the year ending 31 December	2022
	From	01-Jan-22 To		31-Dec-22
	From	01-Jan-21 To		31-Dec-21
		From		31-Jan-11
	General	Restricted	Total	2021
	£	£	£	£
Incoming resources
Donations	185,810	160,000	345,810	410,221
Gift aid reclaimed	10,799	-	10,799	37,737
Total incoming resources	196,609	160,000	356,609	447,958
Resources expended
Infrastructure and sustainability expenditure	-	158,000	158,000	45,600
Gideons	181,045	-	181,045	351,943
Peace house	180	-	180	180
Education grants	12,140	-	12,140	41,074
Governence and travel costs	4,611	-	4,611	9,815
Total resources expended	197,976	158,000	355,976	448,612
Transfer between funds	(2,000)	2,000
Net movement in funds	(3,367)	4,000	633	(654)
Total funds brought forward	16,293	-	16,293	16,947
Total funds carried forward	12,926	4,000	16,926	16,293

Page 2

Awaken Love for Africa

Balance sheet

For the year ending 31 December 2022

Current Assets Cash at Bank Prepayments Gift aid due but not claimed Current Liabilities Accruals Net Current Assets Net Assets Funds of the Charity Unrestricted funds Restricted income funds (Note 7) Total Funds	General Restricted Total 2021 £ £ £ £
	8,688 4,000 12,688 13,639 647 - 647 584 3,962 - 3,962 2,407 371 - 371 337 12,926 4,000 16,926 16,293
	12,926 4,000 16,926 16,293
	12,926 4,000 16,926 16,293 - - - -
	12,926 4,000 16,926 16,293

Page 3

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP FRS 102);

• and with Accounting Standards

• and with the Charities Act.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year except for the following:

Note 2 Accounting policies

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with related	Where incoming resources have related expenditure (as with fundraising or contract income) the
expenditure	incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations and gifts	Incoming resources from tax reclaims are included in the SoFA at the same time as the
	gift to which they relate.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described
	in the trustees’ annual report.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing
	the charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance conditionsWhere the charity gives a grant with conditions for its payment being a specific level of
	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without performancThese are only recognised in the accounts when a commitment has been made and there are
conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or
	per capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by charThese are capitalised if they can be used for more than one year, and cost at least £500.
	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year end.
	Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 4

Note 3 Analysis of incoming resources

Donations Donations Restricted donations Gift aid Gift aid received	2022 2021 £ £ 185,810 368,181 160,000 42,040
	345,810 410,221 10,799 37,737

Page 5

Note 4 Analysis of resources expended

Infrastructure and sustainability expenditure Lorry & Stone Crusher Stone crushing Tailoring House build Thresher Vincent Latop Gideons Blankets/matress Anna's house Gideons Gideons Peace house Peace house Education grants Education grants Colledge fund Governance costs Office expenses Insurance Bid Writing Accountancy and software Other expenses	2022 2021
	£ £
	100,000 - 52,000 - 6,000 - - 40,000 - 1,000 - 500 - 1,700 - 2,400
	158,000 45,600 181,045 351,943
	181,045 351,943 180 180
	180 180 715 1,030 11,425 40,044
	12,140 41,074 - - 729 776 2,891 8,280 752 690 238 69
	4,611 9,815

Page 6

Note 5 Details of certain items of expenditure

2022 1

5.1 Trustee expenses

Number of trustees who were paid expenses

Nature of the expenses

Reimbursement of charity expenses paid with trustees funds and funds received to be passed on to people in need on arrival.

Total amount paid N Mclachlan 5.2 Fees for examination or audit of the accounts Independent examiner’s or auditors' fees for reporting on the accounts	£
	85
	85
	2022
	£
	371

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

Note 6 Endowment and restricted income funds

6.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

• permanent endowment funds (PE);

• expendable endowment funds (EE); and

• restricted income funds, including special trusts, of the charity (R).

Fund Name Type PE, EE or R Restricted fund R

6.2 Movements of major funds

Fund names General Restricted Fund Total Funds	Fund bal Fund bal B/forward Incoming Outgoing Transfers C/Forward
	£ £ £ £ £
	16,293 196,609 197,976 -2,000 12,926 0 160,000 158,000 2,000 4,000
	16,293 356,609 355,976 0 16,926

Page 7

Awaken Love for Africa

Financial Accounts

For the year ending 31 December 2022

C L Webb Ltd Certified Chartered Accountants

203 Filwood Business Park Bristol BS4 1ET

Awaken Love for Africa

Independant Financial Report

For the year ending 31 December 2022

I report on the accounts of Awaken Love for Africa for the year ended 31 December 2022, which are set out on pages 2 to 10.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission

• under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 130 of the 2011 Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Charles Webb FCCA

203 Filwood Business Park Bristol BS4 1ET

02/10/2023

Page 1

Awaken Love for Africa

Statement of Financial Activities

For the year ending 31 December	For the year ending 31 December	2022
	From	01-Jan-22 To		31-Dec-22
	From	01-Jan-21 To		31-Dec-21
		From		31-Jan-11
	General	Restricted	Total	2021
	£	£	£	£
Incoming resources
Donations	185,810	160,000	345,810	410,221
Gift aid reclaimed	10,799	-	10,799	37,737
Total incoming resources	196,609	160,000	356,609	447,958
Resources expended
Infrastructure and sustainability expenditure	-	158,000	158,000	45,600
Gideons	181,045	-	181,045	351,943
Peace house	180	-	180	180
Education grants	12,140	-	12,140	41,074
Governence and travel costs	4,611	-	4,611	9,815
Total resources expended	197,976	158,000	355,976	448,612
Transfer between funds	(2,000)	2,000
Net movement in funds	(3,367)	4,000	633	(654)
Total funds brought forward	16,293	-	16,293	16,947
Total funds carried forward	12,926	4,000	16,926	16,293

Page 2

Awaken Love for Africa

Balance sheet

For the year ending 31 December 2022

Current Assets Cash at Bank Prepayments Gift aid due but not claimed Current Liabilities Accruals Net Current Assets Net Assets Funds of the Charity Unrestricted funds Restricted income funds (Note 7) Total Funds	General Restricted Total 2021 £ £ £ £
	8,688 4,000 12,688 13,639 647 - 647 584 3,962 - 3,962 2,407 371 - 371 337 12,926 4,000 16,926 16,293
	12,926 4,000 16,926 16,293
	12,926 4,000 16,926 16,293 - - - -
	12,926 4,000 16,926 16,293

Page 3

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP FRS 102);

• and with Accounting Standards

• and with the Charities Act.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year except for the following:

Note 2 Accounting policies

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with related	Where incoming resources have related expenditure (as with fundraising or contract income) the
expenditure	incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations and gifts	Incoming resources from tax reclaims are included in the SoFA at the same time as the
	gift to which they relate.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described
	in the trustees’ annual report.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing
	the charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance conditionsWhere the charity gives a grant with conditions for its payment being a specific level of
	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without performancThese are only recognised in the accounts when a commitment has been made and there are
conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or
	per capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by charThese are capitalised if they can be used for more than one year, and cost at least £500.
	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year end.
	Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Page 4

Note 3 Analysis of incoming resources

Donations Donations Restricted donations Gift aid Gift aid received	2022 2021 £ £ 185,810 368,181 160,000 42,040
	345,810 410,221 10,799 37,737

Page 5

Note 4 Analysis of resources expended

Infrastructure and sustainability expenditure Lorry & Stone Crusher Stone crushing Tailoring House build Thresher Vincent Latop Gideons Blankets/matress Anna's house Gideons Gideons Peace house Peace house Education grants Education grants Colledge fund Governance costs Office expenses Insurance Bid Writing Accountancy and software Other expenses	2022 2021
	£ £
	100,000 - 52,000 - 6,000 - - 40,000 - 1,000 - 500 - 1,700 - 2,400
	158,000 45,600 181,045 351,943
	181,045 351,943 180 180
	180 180 715 1,030 11,425 40,044
	12,140 41,074 - - 729 776 2,891 8,280 752 690 238 69
	4,611 9,815

Page 6

Note 5 Details of certain items of expenditure

2022 1

5.1 Trustee expenses

Number of trustees who were paid expenses

Nature of the expenses

Reimbursement of charity expenses paid with trustees funds and funds received to be passed on to people in need on arrival.

Total amount paid N Mclachlan 5.2 Fees for examination or audit of the accounts Independent examiner’s or auditors' fees for reporting on the accounts	£
	85
	85
	2022
	£
	371

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

Note 6 Endowment and restricted income funds

6.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

• permanent endowment funds (PE);

• expendable endowment funds (EE); and

• restricted income funds, including special trusts, of the charity (R).

Fund Name Type PE, EE or R Restricted fund R

6.2 Movements of major funds

Fund names General Restricted Fund Total Funds	Fund bal Fund bal B/forward Incoming Outgoing Transfers C/Forward
	£ £ £ £ £
	16,293 196,609 197,976 -2,000 12,926 0 160,000 158,000 2,000 4,000
	16,293 356,609 355,976 0 16,926

Page 7