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2022-04-30-accounts

Charity Registration No. 1153878

Company Registration No. 07978723 (England and Wales)

JUSTICE BASE

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2022

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr Charles Simon Bleehen Mr Matthew Bugher Ms Laura Elizabeth Milne Ms Tuan Cer Sung Charity number 1153878 Company number 07978723 Registered office Acre House 11-15 William Road London NW1 3ER United Kingdom Independent examiner Joel Courts c/o HW Fisher LLP Accountants Acre House 11-15 William Road London NW1 3ER United Kingdom Bankers NatWest Bank Clevedon Branch PO Box 254 9 The Triangle Clevedon BS21 6NE

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 9 - 16

Report of the trustees for the year ending 30 April 2022

The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 30 April 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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) (effective 1 January 2019).

Our purposes and activities

The charity's objectives are to promote the sound development and administration of the law throughout the world and to promote human rights. In particular, the charity aims to promote the rule of law in transitional and post-conflict societies by building the capacity of local lawyers and supporting nationally-owned rule of law initiatives. Rule of law reform is a fundamental prerequisite of development and peace-building. It requires coordinated, multi-disciplinary, locally-led initiatives particular to the national context. Justice Base also aims to strengthen the capacity of lawyers to engage in - and guide - the national discussion on rule of law initiatives and lead legal and institutional reform efforts in emerging democracies.

The range of means used by the charity to deliver its objectives include:

1

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

A summary of the main achievements

In the financial year to 30 April 2022, Justice Base continued our work on promoting the rule of law and human rights in Myanmar. Further details of our work can be obtained by emailing info@justicebase.org

Financial review

During the financial year ending 30 April 2022, Justice Base had £598,687 income and £ 635,266 expenses, resulting in carried forward reserves of £107,990. As of 30 April 2022, Justice Base had £ 28,656 cash in hand.

It is the policy of the charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to three months’ expenditure or approximately £30,000. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The free reserves at the end of the year were £36,193. Therefore, the reserves policy has been met.

Reference and administrative details

Registered name: Justice Base Charity number: 1153878 Company number: 7978723 Registered Office: Acre House, 11/15 William Road, London, NW1 3ER

Our advisers

Independent Examiner: HW Fisher LLP, Acre House, 11/15 William Road, London, NW1 3ER Bankers: Natwest Bank, Clevedon Branch, PO Box 254, 9 The Triangle, Clevedon, BS21 6NE

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Trustees: Charles Bleehen Matthew Bugher Laura Milne Tuan Cer Sung

2

Key management personnel

Executive Director: Programme Director

Vivek Kumar Bridget Dunne

Structure, governance and management

Justice Base is a company limited by guarantee governed by its Memorandum and Articles of Association and was incorporated on 6 March 2012. It is registered as a charity with the Charity Commission. As set out in the Articles of Association, any individual or organisation may become a member of the Company with the approval of the directors. There are currently four members. These members are also the directors of the Company (also known as the trustees). Any natural person over the age of 16 may be appointed by the Company as a director of the Company (and must also be a member of the Company).

The board of directors/trustees administers the charity. The board normally meets quarterly. An Executive Director is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Executive Director has delegated authority, within the terms of delegation approved by the trustees, for operational matters including finance, employment and performance related activity.

The Trustees are confident that the charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

3

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

By order of the board of trustees

Charles Bleehen Charles Bleehen Chair 30 Jan 2023 Date : ..........................

4

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF JUSTICE BASE

I report to the Trustees on my examination of the financial statements of Justice Base (the charity) for the year ended 30 April 2022.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 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 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Joel Courts

Joel Courts

c/o HW Fisher LLP Accountants Acre House 11-15 William Road London NW1 3ER United Kingdom

30 Jan 2023 Dated: .........................

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and legacies
3
14,187
584,492
Investments
4
8
-
Total income
14,195
584,492
Expenditure on:
Charitable activities
5
15,115
620,151
Net outgoing resources
before transfers
(920)
(35,659)
Gross transfers between
funds
(53,251)
53,251
Net (expenditure)/income for the
year/
Net movement in funds
(54,171)
17,592
Fund balances at 1 May
2021
90,364
54,205
Fund balances at 30 April
2022
36,193
71,797		 Total
Unrestricted
Restricted
Total
funds
funds
2022
2021
2021
2021
£
£
£
£
598,679
44,125
437,237
481,362
8
63
-
63
598,687
44,188
437,237
481,425
635,266
35,939
599,143
635,082
(36,579)
8,249
(161,906)
(153,657)
-
5,820
(5,820)
-
(36,579)
14,069
(167,726)
(153,657)
144,569
76,295
221,931
298,226
107,990
90,364
54,205
144,569

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 30 APRIL 2022

Notes
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Income funds
Restricted funds
12
Unrestricted funds		 2022
£
149,819
28,656
178,475
(70,485)		 £
107,990
71,797
36,193
107,990		 2021
£
36,489
152,601
189,090
(44,521)		 £
144,569
54,205
90,364
144,569

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2022.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

30 Jan 2023

The financial statements were approved by the Trustees on .........................

Charles Bleehen

..............................

Mr Charles Simon Bleehen

Trustee

Company Registration No. 07978723

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 APRIL 2022

Notes
Cash flows from operating activities
Cash absorbed by operations
15
Investing activities
Investment income received
Net cash generated from investing activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
£
(123,953)
8
8
-
(123,945)
152,601
28,656		 2021
£
£
(130,898)
63
63
-
(130,835)
283,436
152,601

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2022

1 Accounting policies

Charity information

Justice Base is a private company limited by guarantee incorporated in England and Wales. The registered office is Acre House, 11-15 William Road, London, NW1 3ER, United Kingdom.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's memorandum and articles, the Companies Act 2006 and “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)” (effective from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable or any requirement imposed on the grant is fulfilled

Investment income is recognised on a receivable basis.

1.5 Resources expended

Liabilities are recognised as expenditure once there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated to the charitable activity in the statement of financial activities.

Expenditure relating to the charity are those elements of expenditure directly incurred in performing these activities.

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

1 Accounting policies

(Continued)

Support costs comprise of costs for the running of the charity itself as an organisation and compliance with statutory requirements.

Governance costs include those costs incurred in the governance of the charity's assets and are primarily associated with constitutional and statutory requirements.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment 2 years straight line Computers 2 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

1 Accounting policies

(Continued)

1.8 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/(expenditure) for the period.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods..

The Trustees do not consider there to be any critical accounting estimates or judgements applied in the preparation of the financial statements.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
53
-
Core grants
14,134
584,492
14,187
584,492		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
53
144
-
598,626
43,981
437,237
598,679
44,125
437,237		 Total
2021
£
144
481,218
481,362

4 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 8 63

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

5 Charitable activities

Legal & Professional
Operations
Travel
Share of support costs (see note 6)
Share of governance costs (see note 6)
Analysis by fund
Unrestricted funds
Restricted funds
Support costs
Support costs
Governance
costs
£
£
Depreciation
-
-
Facilities & Equipment
19,547
-
Miscellaneous expense
11,139
-
Bank Charges
1,302
-
Accountancy
-
5,924
Legal and professional
-
-
31,988
5,924
Analysed between
Charitable activities
31,988
5,924		 Rule of Law
Reform
Rule of Law
Reform
2022
2021
£
£
386,219
338,538
208,178
159,045
2,957
40,275
597,354
537,858
31,988
87,394
5,924
9,830
635,266
635,082
15,115
35,939
620,151
599,143
635,266
635,082
2022
Support costs
Governance
costs
2021
£
£
£
£
-
90
-
90
19,547
20,521
-
20,521
11,139
64,427
-
64,427
1,302
2,356
-
2,356
5,924
-
9,817
9,817
-
-
13
13
37,912
87,394
9,830
97,224
37,912
87,394
9,830
97,224		 Rule of Law
Reform
Rule of Law
Reform
2022
2021
£
£
386,219
338,538
208,178
159,045
2,957
40,275
597,354
537,858
31,988
87,394
5,924
9,830
635,266
635,082
15,115
35,939
620,151
599,143
635,266
635,082
2022
Support costs
Governance
costs
2021
£
£
£
£
-
90
-
90
19,547
20,521
-
20,521
11,139
64,427
-
64,427
1,302
2,356
-
2,356
5,924
-
9,817
9,817
-
-
13
13
37,912
87,394
9,830
97,224
37,912
87,394
9,830
97,224
537,858
87,394
9,830
635,082
35,939
599,143
635,082
2021
£
90
20,521
64,427
2,356
9,817
13
97,224
97,224

6 Support costs

Governance costs includes payments to the independent examiner of £4,118 (2021: £8,125) for independent examination fees and £1,806 (2021: £1,692) for accountancy services.

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

8 Employees

There were no employees during the current or prior year.

9 Tangible fixed assets

Fixtures, fittings
& equipment
Computers
£
£
Cost
Additions
745
769
At 30 April 2022
745
769
Depreciation and impairment
At 1 May 2021
745
769
At 30 April 2022
745
769
Carrying amount
At 30 April 2022
-
-
At 30 April 2021
-
-
10
Debtors
2022
Amounts falling due within one year:
£
Other debtors
11,941
Prepayments and accrued income
137,878
149,819
11
Creditors: amounts falling due within one year
2022
£
Trade creditors
38
Other creditors
43,776
Accruals and deferred income
26,671
70,485		 Total
£
1,514
1,514
1,514
1,514
-
-
2021
£
18,559
17,930
36,489
2021
£
-
-
44,521
44,521

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 May 2020

£
ABA
785
Swedish Burma Committee
8,238
ICJ
-
IRI
383
PILPG
1,277
JPF
210,182
MYJustice
-
PRLM
-
UNCHR
-
FBA
-
YSPS
748
Other projects
318
MYJustice - F
-
FCDO
-
MRG
-
221,931		 Movement in funds
Incoming
resources
Resources
expended
£
£
-
(314)
55,497
(33,573)
5,795
(5,795)
-
-
-
-
208,976
(413,338)
-
-
25,967
(25,848)
73,317
(55,865)
56,419
(56,419)
-
-
-
-
-
-
7,839
(7,839)
3,427
(152)
437,237
(599,143)		 Transfers
Balance at
1 May 2021

£
£
-
471
-
30,162
-
-
-
383
-
1,277
(5,820)
-
-
-
-
119
-
17,452
-
-
-
748
-
318
-
-
-
-
-
3,275
(5,820)
54,205		 Movement in funds
Incoming
resources
Resources
expended
£
£
-
-
-
(33,937)
-
-
-
-
-
-
37,523
(49,180)
52,933
(81,068)
-
(824)
87,666
(54,440)
4,761
(8,534)
-
-
-
-
41,356
(24,199)
360,253
(365,459)
-
(2,510)
584,492
(620,151)		 Transfers
Balance at
30 April 2022
£
£
-
471
3,775
-
-
-
-
383
-
1,277
11,657
-
28,135
-
705
-
-
50,678
3,773
-
-
748
-
318
-
17,157
5,206
-
-
765
53,251
71,797		 Transfers
Balance at
30 April 2022
£
£
-
471
3,775
-
-
-
-
383
-
1,277
11,657
-
28,135
-
705
-
-
50,678
3,773
-
-
748
-
318
-
17,157
5,206
-
-
765
53,251
71,797
71,797

JUSTICE BASE

(A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

12 Restricted funds

(Continued)

Swedish Burma Committee: This anti-discrimination project began in 2017 has been renewed with a further phase which ran from January 2020 to December 2022 ($96,589).

Folke Bernadotte Academy: Consultancy support to research and capacity development in Myanmar 2022. The project began in April 2022 and runs to March 2023 ($65,040).

UNHCR: Citizenship and statelessness. This project has been renewed for a number of years with a further phase which ran from January 2021 to December 2022 (£99,985).

FCDO: Myanmar Project. The project began in April 2020 and was renewed with the current project running from April 2022 to March 2023 (£455,991).

My Justice: Justice Sector. The project began in May 2020 and has been extended on a number of occasions. The project now runs to October 2023 ($337,000). My Justice: Constitutional Law and Federalism. The project began in March 2022 and runs to October 2023 ($799,973)

My Justice: Constitutional issues. The project began in March 2022 and runs to October 2023 ($799,973).

Projects which have come to an end with agreement from the grant provider will be transferred to unrestricted funds once permissible from the funder.

Since the coup in Myanmar (1 February 2021), the charity have been paying parts of a number of salaries out of unrestricted funds. Their previous approach was that salaries should be fully funded from specific projects. But given the financial insecurity facing charity's staff members following the coup and charity's healthy reserves/unrestricted funds, they have agreed to fund some salaries out of unrestricted funds.

JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2022

13
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 30 April
2022 are represented by:
Current assets/(liabilities)
81,999
25,991
81,999
25,991		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
107,990
90,364
54,205
107,990
90,364
54,205		 Total
2021
£
144,569
144,569

14 Related party transactions

There were no related party transactions during the year (2021- none).

15 Cash generated from operations 2022 2021
£ £
Deficit for the year (36,579) (153,657)
Adjustments for:
Investment income recognised in statement of financial activities (8) (63)
Depreciation and impairment of tangible fixed assets - 90
Movements in working capital:
(Increase) in debtors (113,330) (7,600)
Increase in creditors 25,964 30,332
Cash absorbed by operations (123,953) (130,898)