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2021-04-30-accounts

Contents Pages
Legal and Administrative Information
Report ofthe Trustees
Report ofthe Independent Examiners
Statement
of Financial
Activities
Balance Sheet 10
Cash Flow Statement
Notes Forming
Part of
the Financial Statements 12-18

for the period i May 2020 to 30Apri l 2021
Incoming
resources
Unrestricted Restricted Total Funds Total Funds
Funds 2021 Funds 2021 2020
2021
Notes P
Voluntary
Income
Sponsorships
and
167,650 92,269 259,919 460,558
donations
Gifts in kind 51,245 51,245 48,814
Internally
generated
income 140,578 140,578 138,278
Investment
income
Total incoming
resources
4 359,473 92,269 451,742 647,650
Resources expended
Cost ofgenerating 3,868 3,868 1,343
voluntary
income
Charitable
activity
374,505 68,038 442,543 545,681
Governance
activity
1,739 1,739 2,068
Total resources 380,112 68,038 448,150 549,092
expended
Net incoming
resources
(20,639) 24,231 3,592 98,558
before transfers
Transfers
between
43,694 (43,694)
funds
Total funds brought 15 743,637 55,683 799,320 700,762
forward
Total funds carried 15 766,692 36,220 802,912 E799,320
forward

Cash Flows from Operating
Activities
Cash Flows from Operating
Activities
Note 2021 2020
Net incoming
Resources
451,742 647,650
Adjustments
for:
Depreciation
of Fixed assets
(52,350) (73,239)
Gifts in Kind (51,245) (48,814)
Decrease/Increase
in Biological Assets
2,762
Decrease/Increase
in Stocks
11 726 483
Decrease/increase
in Debtors
12 (7,792) (8,055)
Increase/Decrease
in Creditors
falling due in less than
one year 13 39539 1 364
Cash from Operations 380620 522 151
Cash Flows From Investing
Activities
Proceeds from sale oftangible fixed assets
Loan to Home Leone in Sierra Leone (1,603)
Purchase oftangible
fixed assets
(131,987) (292,865)
Purchase of building
work
in progress
~262 025 ~183788
Net Cash from Investing
Activities
~394012 ~478 256
Net Cash From Financing
Activities
Decrease
in Directors Loan
3,000 (3,000)
Decrease/Increase
in Loan on
Social Investment 7000 ~6200
10000 ~9200
Net increase/(decrease)
in cash and cash
equivalents (3,392) 34,695
Cash and cash equivalents
at
the beginning ofthe
year 76 521 41 826
Cash and cash equivalents
at the end ofthe year
73 129 76 521
Cash and Cash Equivalents comprise
Cash at Bank and
in Hand
73 129 76 521

Freehold
Land
Not depreciated
Buildings Containers -10 years, buildings -25 years
Enterprise Assets 3years straight line
Office Equipment 3years straight line
Motor Vehicles 3years straight line

8. Tangible F ixed Asset s
Land and Business Office Overseas Total
Buildings Assets Equipment Motor
Vehicles
Cost P F F
At 30 April 2020 611,685 98,942 15,089 63,458 789,174
Reclassified 102,604 102,604
Additions 114,985 1,090 2,079 13,833 131,987
Disposals 2,100 1,415 3,203 6,718
At 30April 2021 829,274 97,932 15,753 74,088 1,017,047
Depreciation
At 30 April 2020 43,841 71,337 14,046 41,735 170,959
Reclassified
Charge for year 25,332 16,236 1,033 9,749 52,350
Disposals 2,100 1,413 817 4,330
At 30April 2021 69,173 85,473 13,666 50,667 218,979
Net book value
At 30April 2021 760,101 12,459 2,087 23,419 798,068
At 30 April 2020 567,844 27,605 1,043 21,723 618,214

10.Work in Progress
2021f 2020
E
Site Infrastructure 7,000 13,389
Housing 2,426 17,770
Other Buildings 12,571 28,631
21,997 59,790

2021 2020
Bricks 2,651 4,596
Water Factory 2,256 901
Other 419 555
5,326 6,052

12.Debtors
2021 2020
Other debtors 20,658 13,506
Prepayments 817 177
21,475 13,683

13.Creditors : amo unts
falling due
within one year
2021 2020
Sundry Creditors 45,425 13,705
Accruals 6,908 3,289
Loan on Chicken Farm ' 27,000 25,800
Loan from Directors 37,750 34,750
117,083 77,544

Unrestricted Restricted Total 2021 Total 2020
Funds Funds
F f
Tangible fixed 798,068 798,068 618,214
assets
Net current assets
Total net assets 798,068 798,068 618,214

Current Year
Brought ' Income Expenditure Transfers Carried
forwapcl forward
Restricted
Funds
F ' F F
Land and Homes 4,584 11,883 (9,867) 6,600
Staff Members 3,445 14,407 (16,078) 187 1,961
Motor Vehicles 850 (850)
Housing 4,713 (13,687) 8,974
Corporate Teams 7,322 7,416 (11,755) ' 2 983
Sierra Leone Help
Funds 1,421 7,023 (7,834) (185) 425
Enterprise
Funds
3,088 11,913 (8,088) 6,913
Education
Fund
31,963 (17,206) 718 15,475
Healthcare
Fund
1,089 (1,479) 390
School Buildings 33,595 (33,595)
,'Village
Development 1,378 1,863 (1,378) 1,863
Unrestricted
Fund
United
Kingdom
743,637 359,473 (380,112) 43,694 ' 766,692
799,320 451,743 (448,151) 802,912
Previous Year
Brought Income Expenditure Transfers Carried
forward forward
f ' F
Land and Homes 2,218 52,647 (13,071) (37,210) ' 4,584
Staff Members 8,218 9,353 (13,764) (362) 3,445
Motor Vehicles 2,850 (2,000) 850
Corporate Teams 52,866 (45,544) 7,322
Sierra Leone Help
Funds 1,706 4,031 (4,316) 1,421
Enterprise
Funds
2,281 4,183 (4,078) 702 3,088
Education
Fund
4,200 18,567 (30,678) 7,911
Healthcare
Fund
1,681 1,237 (5,309) 2,391
School Buildings 4,593 ' 52,921 (23,919) 33,595
Village Development 703 12,665 (11,990) 1,378
United
Kingdom
672,312 439,180 (432,332) 64,477 743,637
700,762 ' 647,650 (549,092) 799,320
Land and Buildings in Sierra Leone Allocated to acquire
land
and buildings
fulfilling
Home Leone's vision
Staff Members Income and expenditure for staff raising their own
support
Motor Vehicles Funds donated
to purchase
motor vehicles
Housing The rental income and associate repair and
depreciation
in the housing
stock
Corporate Teams Income and expenditure in taking corporate teams
overseas
Sierra Leone Help Fund Income set aside to assist with crisis situations our
staff come across
Enterprise Fund Income and expenditure in respect ofdeveloping
sustainable
jobs and enterprise
Education Fund Income and expenditure for students
in whom
Home Leone is investing
Healthcare Fund Funds raised to develop Home Leones healthcare
initiatives
School Buildings ' Funds raised to build schools
Village Development ' Funds raised for Destiny Village infrastructure and
environmental
projects
United
Kingdom
For income and expenditure
arising from Home
Leone projects from the UK