(HARITY (OMMISSION Trustees, Annual Report foi the period Section A RelerencÈ and adtnini5tralion deiails (I￿rIty Arik) LOVQ fi)t a¢Cl<4A oihernames thÈchaiity kTrown by RegiSte￿d thèiity numbEr Iilanyl ÉLLAI PÉe oeitr P051code ame5 01 the (haiity irJ5tees who the chariiy OfMceOI ahy) Oates a¢tÈdlI￿Qltsr wh￿ty￿al Nameolpwson Iw budyl entiiitd tvappoiTrt li￿#¢￿ lifanyl ICOLé MLL Trffyv£LI kii OLI UL A Ll[ot I ILL 11 IB 19 20 Nème5ol Ihetsv5tee5 Foi the chailly. ilany Ilore¥ample, aTry custodEèn trustee51 Name bf notfor year Marth 2012 Se£tion A Referen(e and adtnin15tration deiai151(ontinuedl Type oladvls Name Address Name ol ch￿1 exeoJlive 01 nbmesol 5eniorstalf membeTs O liunal infoimation Section B stiuituiei goveinance and managefftent Type of governing document ec a&13 TIu5tee seleciion meihDds leg appolnicd by, eleiled by) You thfrfJ5e lo include additional informalion. where televanl, èboui-. Indu¢tion and ITaiNing ol irusiees.. .the chanty's o￿Al$au0￿èl St[￿lU[e and3nY dei netwo￿ wth which charlty woik5,' ' rel&knnshlp wllh anyrÉlèted PartI￿- OLOVIARILJ i TreC£IK System and proceduresto rnanage IheTn. TAR Marth 2011 Summaiy olthe objeits ol lhei￿lItY5el (wl In 1159oveining document 4*J l. ,le f¥& to ihese object5 (include wiihill this seiiion Of ,E.'f,'Lqp L, loc.1 thaiityCDmrni55ion public benefltl You m￿chO￿$¢ to hiclude luithei I r yhcL policy giantmaki pDli(ypioo(ammereIa￿d iThve5tment.. -contnbuDonmadeby ￿￿￿teers. vo pl..Il a [Oits ro¢J£ ¢xd k IS* rtC¢Lxr ithu Section D Achievements and PErfoiThance mmaryafthen￿Ill achie￿￿entS¢1the chatityduiK4the yeai In 30 cx¢ orin soil &fMS ¥J iIctss£iLrtJ 144 1 tsj oci (¢ MaKh 2012 L ￿1¢ J F Ilooo Qet4i15 D14ny lund5 matsrialtylndeficll You mayCash 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 conditions**Where 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 performanc**These 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 char**These 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 conditions**Where 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 performanc**These 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 char**These 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