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|Sta|tement o|f fin|ancial|activities
(i|nco|rporating
an in|come and|expenditure
ac|count)||
|---|---|---|---|---|---|---|---|---|---|---|
|||||For the|ear|ended 30June|2021||||
||||||||2021|||2020|
|||||Unrestricted||Restricted|Total|Unrestricted|Restricted|Total|
||||Note||f|f|f||f|f|
|Income from:|||||||||||
|Donations
and legacies||||14,117||566,962|581,079|50,418|438,423|488,841|
|Charitable
activities|||||||||||
|DIVERT Programme||||||86,735|86,735||108,140|108,140|
|Total income||||14,117||653,697|667,8'14|50,418|546,563|596,981|
|Expenditure
on:|||||||||||
|Raising funds||||||51,860|51,860|909|22,346|23,255|
|Charitable
activities|||||||||||
|DIVERT Programme||||||561,563|561,563|5,279|436,799|442,078|
|Total expenditure||||||613,423|613,423|6, 188|459,145|465,333|
|Net income
/ (expenditure)||for|||||||||
|the year||||14,117||40,274|54,391|44,230|87,418|131,648|
|Transfers
between|funds|||15,985||(I5,985)||24,000|(24,000)||
|Net movement
in funds||||30,102||24,289|54,391|68,230|63,418|131,648|
|Reconciliation
offunds:|||||||||||
|Total funds
brought|forward|||70,094||63,418|133,512|1,864||1,864|
|Total funds carried|forward||16|100,196||87,707|187,903|70,094|63,418|133,512|
##
|||||As a|t 30 une|2021||||
|---|---|---|---|---|---|---|---|---|---|
||||||||2021||2020|
||||||Note||f||f|
|Fixed assets:||||||||||
|Intangible
assets|||||10||27,600||24,000|
|Tangible assets|||||11||18,727|||
||||||||46,327||24,000|
|Current assets:||||||||||
|Debtors|||||12|42,789||208,981||
|Cash at bank and||in hand||||325,015||63,797||
|||||||367,804||272,778||
|Liabilities:||||||||||
|Creditors: amounts||falling|due within|one year|13|226,228||163,266||
|Net current assets||/ (liabilities)|||||141,576||109,512|
|Total assets less|current||liabilities||||187,903||133,512|
|Total net assets|/|(liabilities)|||||187,903||133,512|
|The funds ofthe
Restricted
income|charity:
funds||||16||87,707||63,418|
|Unrestricted
income funds:||||||||||
|Ceneral funds||||||100,196||70,094||
|Total unrestricted||funds|||||100,196||70,094|
|Total charity funds|||||||187,903||133,512|
##
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|||||For t|h|e
ear en|ded 30|une 2021||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Note|2021||2020||
|||||||||f||f||
|Cash flows from operating|||activities||||17|||||
|Net cash||provided
by / (used in) operating||||activities|||286,316||82,246|
|Cash flows from investing|||activities:|||||||||
|Purchase||of fixed assets||||||(25,098)||(24,000)||
|Proceeds||from sale of investments||||||||||
|Purchase||of investments||||||||||
|Net cash||provided
by / (used in) investing|||activities||||(25,098)||(24,000)|
|Change|in cash and cash||equivalents|in the||year|||261,218||58,246|
|Cash and||cash equivalents|at the beginning|||ofthe||||||
|year|||||||||63,797||5,551|
|Change|in cash and cash||equivalents|due to||||||||
|exchange||rate movements||||||||||
|Cash and||cash equivalents|at the end|ofthe year|||18||325,015||63,797|
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|Income from d|onations|and|legacies||||||
|---|---|---|---|---|---|---|---|---|
||||||||2021 total|2020|
|||||Unrestricted||Restrictedj|Totalf|Total
f|
|Donations||||14,117|||14,117|50,418|
|Grants
—Trusts|and Foundations|||||566,962|566,962|438,423|
|||||14,11|7|566,962|581,079|488,841|
|Income from charitable||activities|||||||
||||||||2021|2020|
|||||Unrestricted|f|Restricted
f.|Totalf|Total|
|DIVERT Programme||||||86,735|86,735|108,140|
|Total income from charitable|||activities|||86,735|86,735|108,140|
##
##
|Analysis of expendit|ure||||||
|---|---|---|---|---|---|---|
|||||Charitable|||
||||Cost of|activities—|||
||||raising|DIVERT|Support|2021|
||||funds
f|Programme
f|costs|Total
f|
|Staff costs (Note 6)|||26,235|I79,375|101,782|307,392|
|DIVERT Programme|Delivery|||75,102||75,102|
|Other Direct Expenses||||7,378||7,378|
|Sub-contractors||||110,640||110,640|
|Travel, subsistence|& entertainment||||1,790|1,790|
|Consultancy||||24,750||24,750|
|Staff Training|||||38,323|38,323|
|Advertising
& Marketing|||1,072|||1,072|
|Rent|||||112|112|
|Insurance|||||2,207|2,207|
|Print, stationery,
postage,||subscriptions|||395|395|
|Lease of Computer|Equipment||||8,545|8,545|
|Bank charges
and sundry|||||9,655|9,655|
|Telephone
& Internet|||||4,459|4,459|
|IT Software
& Consumables|||||15,089|15,089|
|Legal & Professional|Fees||||60|60|
|independent
examination||&Accountancy|||3,683|3,683|
|Depreciation|||||2,771|2,771|
||||27,307|397,245|188,871|613,423|
|Support costs|||24,553|164,318|(188,871)||
|Total expenditure|2021||51,860|561,563||613,423|
##
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|||||Charitable|||
|---|---|---|---|---|---|---|
||||Cost of|activities—|||
||||raising|DIVERT|Support|2020|
||||funds
E|Programme
f|costs|Total
f|
|Staff costs (Note 6)|||4,208|32, 196|56,404|92,808|
|DIVERT Programme|Delivery|||64,200||64,200|
|Other Direct Expenses||||2,185||2,185|
|Sub-contractors||||198,197||198,197|
|Travel, subsistence|&entertainment||||3,598|3,598|
|Consultancy||||14,000||14,000|
|Staff Training|||||46,800|46,800|
|Advertising
& Marketing|||1,143|||1,143|
|Rent|||||3,026|3,026|
|Insurance|||||1,104|1,104|
|Print, stationery,
postage,
subscriptions
Lease of Computer
Equipment|||||1,352
3,750|1,352
3,750|
|Bank charges
and sundry|||||904|904|
|Telephone
& Internet|||||793|793|
|IT Software
& Consumables|||||27,604|27,604|
|Legal & Professional|Fees||||||
|Independent
examination||&Accountancy|||3,869|3,869|
||||5,351|310,778|149,204|465,333|
|Support costs|||17,904|131,300|(149,204)||
|Total expenditure|2020||23,255|442,078||465,333|
##
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|Raising|funds|funds||
|---|---|---|---|
|Charitable||activity:|DIVERT|
|Support||||
##
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##
|Intangible
fixed assets||||
|---|---|---|---|
|||E-learning||
|||software|Total|
|||f|f|
|Cost or valuation||||
|At the start of the year
Additions
in year||24,000
3,600|24,000
3,600|
|At the end of the year||27,600|27,600|
|Depreciation||||
|Charge for the year||||
|At the end of the year||||
|Net book value||||
|At the end ofthe year||27,600|27,600|
|At the start of the year||24,000|24,000|
|All of the above assets are used for charitable|purposes.|||
|11|Tangible
Axed asset|s||||||
|---|---|---|---|---|---|---|---|
||||||Computer|||
||||||equipmentf||Total
f|
||Cost or valuation|||||||
||At the start of the year|||||||
||Additions
in year||||21,498||21,498|
||At the end of the year||||21,498||21,498|
||Depreciation|||||||
||Charge for the year||||2,771||2,771|
||At the end of the year||||2,771||2,771|
||Net book value|||||||
||At the end ofthe year||||18,727||18,727|
||At the start of the year|||||||
||All of the above assets are||used for charitable|purposes.||||
|12|Debtors|||||||
|||||||2021|2020f|
||Trade debtors||||||167,731|
||Prepayments|||||42,789|41,250|
|||||||42,789|20&,981|
|13|Creditors:
amounts|falling|due within one year|||||
|||||||2021
f|2020f|
||Loan from
BGP Global Services Ltd (see note|||8)|||62,917|
||Trade creditors|||||30,872|39,514|
||Taxation
and social|security||||7,809|6,134|
||Other creditors|||||986|258|
||Accruals|||||1,800|1,800|
||Deferred
income|||||184,761|52,643|
|||||||226,228|163,266|
|14|Deferred
income|||||||
|Deferred|income|includes
gr|ants
and incoine received
in adva|nce for next financial
year.||
|---|---|---|---|---|---|
|||||2021f|2020
f|
|Balance|at the beginning
of||the year|52,643|78,296|
|Amount|released|to income|in the year|(52,643)|(78,296)|
|Amount|deferred|in the year||184,761|52,643|
|Balance|at the end|of the year||184,761|52,643|
##
##
##
|Analysis o|f net ass|ets between|funds|||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||General||||
|||||||unrestricted|Designated|Restricted|Total funds|
|||||||f|f|f||
|Intangible|fixed assets|||||27,600|||27,600|
|Tangible
fixed assets||||||18,727|||18,727|
|Net current|assets|||||53,869||87,707|141,576|
|Net assets|at 30June 2021|||||100,196||87,707|187,903|
|Analysis of net assets between|||funds|||||||
|||||||General
f|Designated
f|Restricted|Total funds
f|
|Intangible|fixed assets|||||24,000|||24,000|
|Net current|assets|||||46,094||63,418|109,512|
|Net assets|at 30June 2020|||||70,094||63,418|133,512|
|Movements|in funds|||||||||
|||||||Incoming|Outgoing|||
|||||At|1 July|resources
&|resources
&||At 30June|
||||||2020|gains|losses|Transfers|2021|
||||||||f|f||
|Restricted|funds:|||||||||
|DIVERT Programme||||63,41 8||653,697|(613,423)|(15,985)|87,707|
|Total restricted
funds||||63,418||653,697|(613,423)|(15,985)|87,707|
|General funds||||70,094||14,117||I 5,985|100,196|
|Total unrestricted||funds||70,094||14,117||1 5,985|100,196|
|Total funds||||133,512||667,814|(613,423)||187,903|
|||||||Incoming|Outgoing|||
|||||At|1 July|resources
&|resources
8||At 30June|
||||||2019|gains|losses|Transfers|2020|
||||||f.|f|f|f|f|
|Restricted|funds:|||||||||
|DIVERT Prog ramme||||||546,563|(459,145)|(24,000)|63,418|
|Total restricted
funds||||||546,563|(459,145)|(24,000)|63,418|
|General funds|||||1,864|50,418|(6,188)|24.000|70,094|
|Total unrestricted||funds|||1,864|50,418|(6,188)|24,000|70,094|
|Total funds|||||1,864|596,981|(465,333)||133,512|
##
##
##
|||||||||||||2021||2020|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||f||f|
|Net income|/ (expenditure)
for the reporting|||||period||||||57,162||I31,648|
|(as per the|statement
of||financial||activities)||||||||||
|(Increase)/decrease||in debtors||||||||||166,192|(I30,862)||
|Increase/(decrease)||in creditors||||||||||62,962||81,460|
|Net cash provided||by operating||activities||||||||286,316||82,246|
|Analysis of cash and cash equivalents|||||||||||||||
|||||||||At|I July|||Other|At|30June|
||||||||||2020|Cash|flows|changes||2021|
||||||||||f||f|f||f|
|Cash in hand||||||||63,797||261,218||||325,015|
|Total cash|and cash equivalents|||||||63,797||261,218||||325,015|
|Operating|lease commitments||||||||||||||
|The charity's
total||future|minimum||lease payments||under|non-cancellable|||operating|leases is as follows|||
|for each of|the following||periods||||||||||||
||||||||||Property|||Equipment|||
||||||||||2021||2020|2021||2020|
||||||||||f||f|f||f|
|One to five|years|||||||||||17,213||41,250|
|||||||||||||17,213||41,250|
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