2023-03-31-accounts - The Congo Tree

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Charity Registration No 1152557

Contents
Trustees’ Report	1 – 6
Independent Examiner’s report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to Financial Statements	10 – 15

Financial statements for the year ended 31 March 2023 The Congo Tree

The Congo Tree

Trustees’ Report For the year ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

The Congo Tree is a youth development charity based in the Democratic Republic of Congo (DRC) and the UK, working with young people, particularly those who have grown up in situations of conflict, and training them as the next generation of leaders, so that they can be the ones to change their communities and, ultimately, their world. Through our World Youth Leadership Development (WYLD) Programme we aim to inspire, equip and support young people: to inspire young people to see themselves as leaders, to equip young people with transferable life and leadership skills, and to support young people through mentoring, as they step out and get involved creatively in their communities: to ‘be part of the story’.

Our approaches are governed by our values and our Christian ethos, valuing the energy and vibrancy of youth, working creatively, sustainably and with integrity, and upholding the principles of togetherness by welcoming all young people – those who have a faith and those who do not, male and female, young people from all backgrounds, tribes and situations. The Congo Tree works both independently and in partnership with local community organisations who have similar or complimentary visions and goals.

OBJECTIVES AND ACTIVITIES

Objectives

Vision: to inspire, equip and support Young Leaders in the DRC and the UK.

Objectives:

To act as a resource for young people up to the age of 30 living in the DRC and the UK by providing advice and assistance, and organising programmes of informal education, physical activities, mentoring and other activities as a means of:

a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, responsible and mature individuals who contribute positively to the lives of others;
b) Advancing education; specifically in the areas of problem-solving, leadership, integrity and responsibility and creativity in enterprise;
c) Helping create opportunities for self-sustaining employment or skills to increase employability;
d) Create safe environment that allows the breakdown of ethnic, cultural and/or other boundaries through participation in team and group work activities;
e) Providing recreational and leisure time activity in the interests of social welfare of young people living in the DRC and the UK who have need by reason of their youth, poverty, social and economic circumstances (including long-term conflict) with a view to improving the conditions of life of such persons.
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The Congo Tree

Trustees’ Report For the year ended 31 March 2023

Significant activities

The majority of our activities take place in the DRC. Our main activities come under the banner of the WYLD programme, working with young people as Leader Mentors (aged 18+) or as Young Leaders (aged 13-19). After an initial extensive training programme, participants are paired in a mentoring partnership for one year, during which they also meet monthly with the wider group for additional training and team-building. All participants are encouraged to get involved in small social action or creative enterprise projects aimed at community development, for example, volunteering in times of emergency or crisis, often with and through our partner organisations, or creating small microloan projects for the benefit of vulnerable members of their community.

Our activities this year were continuously impacted by insecurity in North Kivu province, which meant that young people on each of our programmes could not meet and train together for some parts of the year. However, we took every challenge in our stride and creatively continued mentoring by phone, began working in schools through our ‘Projet Ecole’ and ‘Tree of Life’ programmes, and led an emergency response to support people displaced from one of our sites due to conflict – instigated by our young Congolese leaders. During the challenges of 2022-23, we stayed in contact with all of our young leaders and leader mentors, with all of our cohorts using their creative problem-solving skills to keep linked in with The Congo Tree family. Again, our ability to respond quickly, to adapt and upskill have ensured that our programmes have continued and developed in every area that we work in. This year, we continued developing and evaluating four new youth-designed and led programmes: Mwanzo Enterprise, Mwanzo Artistic, Peace for a Future, and Youth for Inclusion.

During 2022-23 we continued to run supporter and information events virtually, to connect with supporters around the world. The Congo Tree continues to be funded in the majority by donations from supporters, both individuals and groups. This year, we gratefully received donations from the following:

Let Yourself Trust : £10,000, July 2022. Restricted funds originally given towards our intended fundraising campaign to purchase a building in DRC. With permission, £3000 was reallocated to core costs for April 2023, with £7,000 remaining in reserve – to be accounted for in our 2023-2024 accounts .
The Suitcase Coffee Company : £1054, February 2023.
Our Charity Partner business made this final donation when they sadly ceased operating. This money was given as unrestricted funds and was allocated to core costs for March 2023.
The Network for Social Change Charitable Trust : £7,272, March 2023 Restricted funds allocated to our Goma base running costs including salaries, office rental and utilities from May to October 2023 – to be accounted for in our 2023-2024 accounts .
Voice for Change International : £553.73, March 2023.
Unrestricted funds put towards our Goma base running costs including utilities, and phone and internet connection for our staff team – to be accounted for in our 2023-2024 accounts.

Public benefit

The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives, and in planning future activities.

Volunteers

All participants of our training programme are supported to volunteer with us on other activities following their training: they may become Mentors, Facilitators of the WYLD programme, or apply for an internship. In the UK, the trustees work voluntarily, as do the small support team and the Director.

The Congo Tree

Trustees’ Report For the year ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Training and mentoring

124 young people were supported directly via the WYLD programme in North Kivu province, DRC.
We continued to support our existing WYLD cohorts in Goma, Masisi and Rutshuru to complete their 12month programme.
Two new cohorts started their WYLD Programmes in Goma (one in April and one in August), training 56 young people in total: 28 Leader Mentors (18-30 years old) and 28 Young Leaders (13-19 years old).
We ensured that 62 Young Leaders were in paired for mentoring with a Leader Mentor. Whilst ongoing insecurity in the region continued to disrupt face-to-face mentoring meetings at some points in the year, we supported our teams and Leader Mentors and sent additional phone credit to ensure that mentoring happened when and wherever possible.
40 volunteer Facilitators have been active in our project locations.
We entered out second year of Projet Ecole in Masisi with two partner schools for a total of 40 young people, with indirect impact on more than 1300 pupils in the schools.
Tree of Life programmes directly provided low-level therapeutic support to 144 young people, and indirectly 1500 young people in the community.
Mwanzo Entreprise: we continued to work with five start-up businesses run by teams of WYLD programme Alumni, giving them business training, support and mentoring, and office space with internet connection and reliable electricity. We worked with the organisation ‘Jeunes Visionaires’ to provide 3 months of intensive enterprise training. In addition to the five start-ups who gained intensive support, we also accompanied 10 further companies through the various training courses. 50 young people took part each month in the team-building courses. Thanks to the businesses we have supported, we have generated 40 stable jobs and over 90 casual jobs.
Mwanzo Artistic: We worked with young artists in various disciplines in order to have positive impact on the community through the arts. Support includes setting up and working in partnership to promote arts events, and mentoring for young artists. We supported 50 artists and put on three well-attended events, in partnership with ‘L’Institute Francais’, including a Slam Poetry competition.

Community Engagement/Social Action

We continued to support team members and alumni involved in community engagement and activism, providing key support and mentoring for young people who are involved in advocacy and discussion in their country, including conferences and local peace-building youth clubs.
We supported the set-up of five new youth designed and led social action/enterprise projects in Goma.
Peace for a Future : aiming to increase learning and action towards peace-building in North Kivu province, we celebrated International Peace Day and Day for Youth with conferences/forums, informative film screenings and discussion groups, and acts of kindness in the community. Being a structure of reference for young people, we were present in several advocacy events for the participation of young people in the decision-making bodies of the DRC. From this, several regional and continental conferences have been organised, for which The Congo Tree was present.
Youth for Inclusion : This group aim to combat prejudice in the community, inspire young leaders to become allies of marginalised groups, and encourage their participation in our programmes. This includes marginalisation due to gender, ability, or background. We ran events on International Day of the Girl Child, ran a breast cancer awareness campaign, ran informative film screenings and supported partner Enable Disable Action (EDA) on events.
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The Congo Tree

Trustees’ report For the year ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE (CONTINUED)

Charitable activities (continued)

Community Engagement/Social Action (continued)

In response to the emergency created by armed conflict in the Rutshuru area of North Kivu province in May 2022, 60 of our Alumni volunteered in internal displacement (IDP) camps to support displaced people fleeing war. Two major actions were organised - in May and December 2022 - supporting people with food through emergency meal distributions, until other humanitarian organisations took over. We also took time to listen and share messages of hope.
We returned to support young people impacted by the volcanic eruption of Mount Nyiragongo in May 2021. We ran follow up sessions to the Tree of Life with 120 young people within schools directly impacted by the eruption, with our partner Michelle Smith and Global Grace Fellowship.

Additional benefits

Worked with local and international partners including: Ngangi Fund, Grand African Project, Hope in Action Together for Development (HATD), University Libre des Pays des Grands Lacs (ULPGL), Uhuru Knowledge Centre, BIFERD , SFVS, L'Union Africaine, and Tearfund.
Recruited, trained and supported three Interns - our Engagement Officer, Organisation Officer, and Inclusion Officer who worked alongside our DRC Team Leader and Mentoring Officer for 12 months. This included team training sessions, one-to-one mentoring and professional goal-setting.
Shared knowledge and good practice through attending a variety of conferences and events focused on the development of young people in DRC and beyond.
Continued to develop our ‘Treehouse’ as an office and training space as a youth hub in Goma, and to develop our English conversation club and Book club.

FINANCIAL REVIEW

The charity received income of £36,259 for the year (2022: £43,059) of which £17,272 was restricted (2022: £4,263). Total expenditure of £28,776 was incurred (2022: £38,226) of which £2,730 was restricted (2022: £4,263). The net movement on funds for the year was an increase in funds of £7,483 (2022: increase in funds of £4,833).

RESERVES POLICY

The total reserves at 31 March 2023 were £16,513 (2022: £9,030), allocated as £1,971 unrestricted funds and £14,542 restricted funds. These reserves are held to be applied in furtherance of the charity’s charitable purpose, and are considered by the trustees to be sufficient to support the short term objectives of the charity.

The charity’s capital may be applied for charitable purposes or retained by the trustees at their discretion.

The Congo Tree

Trustees’ report For the year ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.

Recruitment and appointment of new trustees

The trustees have the power to appoint new trustees who may be appointed at any time. The total number of trustees must be between 3 and 10 and there is no restriction on the length of term of service.

Organisational structure

As a small charity, our organisational structure is compact. Our Board of Trustees are the only voting members, and our risk management procedures are set out in our constitution in line with the recommendations from the Charity Commission.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity number	1152557
Principal address	c/o 84 Kimbolton Road
	Bedford
	MK40 2PD
Trustees	H Bentley, Trustee and Co-Founder
	A Cummings, Trustee and Co-Founder (Resigned
	October 2023)
	S Bavington, Trustee and Chairperson (Resigned as
	Chairperson April 2023)
	J Searle, Trustee and Treasurer (Resigned April 2023)
	H Kyeya, Trustee
	M Malunga, Trustee
	S Patel, Trustee (Resigned April 2023)
	B Bartlett, Trustee (Chairperson from April 2023)
	L Bamforth, Trustee (Chairperson from April 2023)
	Z Haider, Trustee (Resigned November 2023)
Independent Examiner	Louise Tunley FCA CTA DChA
	Monico Tunley Limited, Chartered Accountants
	19 Goldington Road
	Bedford
	MK40 3JY

The Congo Tree

Trustees’ report For the year ended 31 March 2023

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102);
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 27 January 2024 and signed on their behalf by:

B Bartlett Trustee

The Congo Tree

Independent Examiner’s report to the trustees of The Congo Tree

Independent Examiner’s Report to the trustees of The Congo Tree

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. We understand this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 ay material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2 the accounts do not accord with those records; or
3 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.

Except for the matter referred to above, 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.

Louise Tunley FCA CTA DChA

Chartered Accountant

Monico Tunley Limited 19 Goldington Road Bedford MK40 3JY

Date: 27 January 2024

The Congo Tree

Statement of financial activities For the year ended 31 March 2023

		Unrestricted	Restricted	Total	Total
		2023	2023	2023	2022
		£	£	£	£
	Notes
Income from:
Donations and legacies		18,932	-	18,932	43,027
Grants		-	17,272	17,272	-
Investments		55	-	55	1
Other income		-	-	-	31
		──────	──────	──────	──────
Total income		18,987	17,272	36,259	43,059
		──────	──────	──────	──────
Expenditure on:
Raising funds	2	360	-	360	508
Charitable activities		25,686	2,730	28,416	37,718
		──────	──────	──────	──────
Total expenditure	5,6	26,046	2,730	28,776	38,226
		──────	──────	──────	──────
Net income/(expenditure) for the year		(7,059)	14,542	7,483	4,833
Reconciliation of funds:
Total funds brought forward		9,030	-	9,030	4,197
		──────	──────	──────	──────
Total funds carried forward	9	1,971	14,542	16,513	9,030
		══════	══════	══════	══════

The notes on pages 10 to 15 also form part of these financial statements.

Of the total income for the year ended 31 March 2022, £4,263 was restricted. Of the total expenditure for the year ended 31 March 2022, £4,263 was restricted. The balance of income and expenditure was unrestricted.

All of the activities are continuing.

The Congo Tree

Balance sheet As at 31 March 2023

	Notes	2023	2022
		£	£
Current assets
Debtors	7	-	3,297
Cash at bank and in hand		18,073	6,513
		──────	──────
Total current assets		18,073	9,810
		──────	──────
Liabilities:
Creditors: amounts falling due within one year 8		(1,560)	(780)
		──────	──────
Net current assets		16,513	9,030
		──────	──────
Total assets less current liabilities		16,513	9,030
		──────	──────
Total net assets		16,513	9,030
		══════	══════
The funds of the charity:
Unrestricted funds		1,971	9,030
Restricted funds		14,542	-
		──────	──────
Total charity funds	9	16,513	9,030
		══════	══════

The notes on pages 10 to 15 also form part of these financial statements.

Approved by the trustees and authorised for issue on 27 January 2024 and signed their behalf by

B Bartlett Trustee

The Congo Tree

Notes to the financial statements For the year ended 31 March 2023

1 Accounting policies

1.1 Basis of preparation and assessment of going concern

The financial statements of the charity have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity is a public benefit entity as defined by FRS 102.

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity has experienced a significant decrease in donations income as a result of the various economic factors within the UK during the later part of 2022 and onwards. The Trustees have identified that this may have an effect on the charity’s ability to carry out future activities at the current level and are taking steps to seek additional funding in order to ensure the continuation of the charity. The increase in restricted income is a result of these actions. These accounts have been prepared on a going concern basis which is still considered appropriate at the time of signing.

1.2 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.

Designated funds, which are also unrestricted funds, represent funds set aside from time to time for specific purposes by the trustees.

1.3 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.

1.4 Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

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The Congo Tree Notes to the financial statements For the year ended 31 March 2023

1.5 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 that 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.

1.6 Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities.

2 Expenditure on raising funds

Expenditure on raising funds
	Total	Total
	2023	2022
	£	£
Raising donations and legacies
Support costs	360	508
	─────	─────
	360	508
	═════	═════

3 Trustees remuneration and benefits

There was no trustees’ remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees’ expenses

Trustees’ expenses paid for the year ended 31 March 2023 amount to £665 in respect of travel costs (2022: £3,880).

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The Congo Tree

Notes to the financial statements For the year ended 31 March 2023

4 Staff costs

The average monthly number of employees during the year was 6 (2022: 6) which were categorised as the DRC team and the UK team, including interns. 1 employee is based in the UK (2022: 1) and the remainder in the Democratic Republic of Congo.

No employees received emoluments in excess of £60,000 (2022: none).

5 Expenditure on field costs

Costs amounting to £24,799 (2022: £27,152) were incurred in the Democratic Republic of Congo.

Costs incurred in the year are analysed between those incurred in the Democratic Republic of Congo and those incurred in the United Kingdom as follows:

2023	Congo	UK	Total
	£	£	£
Accountancy	-	420	420
Independent Examination fees	-	360	360
Social action activities	1,189	-	1,189
Activity and accommodation costs	4,465	-	4,465
Travelling	1,352	665	2,017
Telephone	2,016	-	2,016
Office costs, printing, post and stationery	3,187	-	3,187
Equipment	-	-	-
Refreshments and meeting costs	909	-	909
Visibility	-	24	24
Sundry expenses	-	-	-
Intern stipends	1,361	-	1,361
Staffing and HR costs	9,742	300	10,042
Professional fees	-	1,200	1,200
Insurance	-	497	497
Bank charges	578	151	729
	──────	──────	──────
	24,799	3,617	28,416
	══════	══════	══════

Within the above expenditure for Congo is £2,730 of restricted expenditure.

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The Congo Tree

Notes to the financial statements For the year ended 31 March 2023

Expenditure on field costs (continued)

2022	Congo	UK	Total
	£	£	£
Accountancy	-	612	612
Independent Examination fees	-	360	360
Social action activities	3,986	-	3,986
Activity and accommodation costs	6,878	-	6,878
Travelling	1,145	3,880	5,025
Telephone	1,780	-	1,780
Office costs, printing, post and stationery	3,470	111	3,581
Equipment	121	-	121
Refreshments and meeting costs	538	42	580
Sundry expenses	-	-	-
Intern stipends	920	-	920
Staffing and HR costs	7,534	3,760	11,294
Professional fees	-	1,200	1,200
Insurance	-	468	468
Bank charges	780	133	913
	──────	──────	──────
	27,152	10,566	37,718
	══════	══════	══════

Within the above expenditure for Congo for the year ended 31 March 2022 is £2,705 of restricted expenditure on emergency response costs, £116 of restricted expenditure on telephone costs, £83 of restricted expenditure on social action activities, £500 on staff costs and £859 of restricted expenditure on equipment.

6 Further analysis of expenditure on field costs

These costs are further analysed by activity category as follows:

2023	Congo	UK	Total
	£	£	£
World Youth Leadership Development Programme:
Leadership development training	6,389	-	6,389
Leadership development mentoring	337	-	337
Internship programme	1,361	-	1,361
Social action projects	1,189	-	1,189
DRC support costs	5,203	-	5,203
Field trips	-	665	665
UK support costs	-	-	-
Events, marketing and visibility	-	24	24
Insurance	-	497	497
Accountancy and Independent Examination fees	-	780	780
Bank charges	578	151	729
Professional fees	-	1,200	1,200
Staffing and HR costs	9,742	300	10,042
	──────	──────	──────
	24,799	3,617	28,416
	══════	══════	══════

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The Congo Tree

Notes to the financial statements For the year ended 31 March 2023

6 Further analysis of expenditure on field costs (continued)

Within the above expenditure for Congo for the year ended 31 March 2022 is £2,730 of restricted expenditure.

----- Start of picture text -----
||||| |---|---|---|---| |2022|Congo|UK|Total| |£|£|£| |World Youth Leadership Development Programme:| |Leadership development training|8,117|-|8,117| |Leadership development mentoring|151|-|151| |Internship programme 920|-|920| |Social action projects|3,986|-|3,986| |DRC support costs|5,543|-|5,543| |Field trips|-|3,880|3,880| |UK support costs|-|153|153| |Events, marketing and visibility|121|-|121| |Insurance|-|468|468| |Accountancy and Independent Examination fees|-|972|972| |Bank charges|780|133|913| |Professional fees|-|1,200|1,200| |Staffing and HR costs|7,534|3,760|11,294| |──────|──────|──────| |27,152|10,566|37,718|

----- End of picture text -----

7 Debtors

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Other debtors|-|3,297| |──────|──────| |-|3,297| |══════|══════|

----- End of picture text -----

8 Creditors: amounts falling due within one year

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Trade creditors|780|-| |Other creditors|780|780| |──────|──────| |1,560|780|

----- End of picture text -----

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The Congo Tree

Notes to the financial statements For the year ended 31 March 2023

9 Movement in funds

----- Start of picture text -----
|||||| |---|---|---|---|---| |Brought|Carried| |forward|Income Expenditure|forward| |£|£|£|£| |Unrestricted funds:| |General fund|9,030|18,987|(26,046)|1,971| |Restricted funds:| |Let Yourself Trust|-|10,000|(2,730)|7,270| |Network for Social Change|-|7,272|-|7,272| |────── ──────|────── ──────| |9,030|36,259|(28,776)|16,513| |══════ ══════|══════ ══════|

----- End of picture text -----

The restricted funds that operated during the year were for the purpose of funding the Goma base running costs.

10 Related party transactions

Donations from Trustees during the year amounted to £2,680 (2022: £9,142).

During the year a payment of £1,200 was made to H Bentley, a trustee, for professional services outside of the services provided for the trusteeship.

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