## **Trustees’ annual report (including Directors’ report) for the period** **From: 1 March 2021 Charity name: Empowerment Through Education Charity registration number: 1158936 Company number: 8899275** **To: 28 February 2022** ## **Objectives and activities** **----- Start of picture text -----**
SORP reference
Summary of the purposes of Para 1.17 To promote any charitable purpose for the benefit of
the charity as set out in its the public with an emphasis on the advancement of
education through the provision of financial and non
governing document financial support to individuals, educational institutions
and other organisations with similar charitable
purposes.
Summary of the main Para 1.17 and The charity supports the government funded village
activities in relation to those 1.19 school in Talkondapally, Telangana state, India, with
respect to funding gaps for certain facilities. Since its
purposes for the public
formation, the charity has funded the construction of a
benefit, in particular, the science laboratory, a computer room, a dining hall and
activities, projects or services the upgrading of toilets and clean water supplies.
identified in the accounts. These facilities have resulted in the village school
providing essential teaching and educational facilities
to the underprivileged children of the local area.
The charity provides financial assistance to students
from poor families in Talkondapally in order to pursue
higher education and vocational training. These
students and their families would not otherwise be able
to fund the costs. Since its formation, the charity has
provided such assistance to over 50 students.
The charity provides financial assistance for the
pursuit of higher education to abused / orphaned /
runaway girls living at the Aman Vedika Rainbow
Home refuge in Hyderabad, India. These girls are
totally dependent on support from charities like us in
order to seek to improve their lives. Since its formation,
the charity has provided such assistance to over 50
girls.
Statement confirming Para 1.18 The trustees confirm that they have had regard to the
whether the trustees have guidance issued by the Charity Commission on public
benefit.
had regard to the guidance
issued by the Charity
Commission on public
benefit
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The equipping of two sensory rooms at the Swiss
Cottage School in north London in 2017-18, in
conjunction with the Lions Club of Enfield, has resulted
in improved use of the school’s sensory facilities and
identification of the various stimuli to which pupils with
profound multiple learning disabilities respond, thereby
improving their, and their families, lives. These
facilities also inform the research, development and
training of specialist teaching staff of special education
needs staff nationally.
The science block, library, computer block and dining
hall constructed at the government school at
Talkondapally village near Hyderabad in India has
improved attendance and results at the school and the
number of students securing places for higher
education at institutions in the big cities.
Since its formation, the charity has provided financial
assistance for higher education to over 50 students
from poor / underprivileged backgrounds. We are now
seeing students supported by the charity graduating in
engineering and technology fields and securing jobs in
the cities through which they are able to support their
poor families back in the village.
Since its formation, the charity has provided financial
assistance to over 50 girls living at the Aman Vedika
refuge in Hyderabad for the pursuit of higher
education. We are now seeing some of these girls
qualify with vocational skills, securing jobs and also
supporting other girls at Aman Vedika becoming role
models for them.| |---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.41 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Other ## **Financial review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity held £4,415 in its bank account at the end
of the year.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity holds minimal reserves, which are
sufficient for the minimal balance required by its
bankers and for upcoming transfer for grant payments
in India.| |Amount of reserves held|Para 1.22|£4,415| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The charity’s received donations from various regular
donors during the year including members of the Lions
Club of Enfield for the charity’s activity of providing
financial assistance for the ongoing improvement of
facilities at the state run school at Talkondapally
village, near Hyderabad, India, the pursuit of higher
education by students from poor backgrounds in
Talkondapally village, and also for girls at the Aman
Vedikarefugein Hyderabad.| |---|---|---| |||No investments are held| Investment policy and Para 1.46 objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Other ## **Structure, governance and management** **----- Start of picture text -----**
Description of charity’s
trusts:
Type of governing document: Para 1.25 The charity is governed through memorandum and
for example, trust deed, articles of association.
memorandum and articles of
association etc
How is the charity Para 1.25 The charity is constituted as company limited by
constituted? guarantee.
for example limited company,
unincorporated association,
CIO
Trustee selection methods Para 1.25 Potential trustees are identified from the existing
including details of any trustees’ charity networks, donors and well wishers,
where they are deemed to have the integrity,
constitutional provisions e.g.
knowledge, passion and commitment relevant to our
election to post or name of objectives. Appointments have to be agreed by the
any person or body entitled existing trustees.
to appoint one or more
trustees
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.51 Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Other ## **Reference and administrative details** |Charity name|**Empowerment Through Education**| |---|---| |Other name the charity uses|| |Registered charity number|**1158936**| |Charity’s principal address|**29, Woodside Park Road, London N12 8RT**| **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Mr Piyush Patel Trustee
Dr Srikanth Trustee
2
Mandumula
3 Dr Faizul Mumtaz Trustee
4
5
6
7
8
9
10
11
12
13
14
**----- End of picture text -----**
15 16 17 18 19 20 ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets Not applicable held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** **Signature(s) Full name(s)** Piyush Patel **Position (for example** Trustee **Secretary, Chair, etc) Date** 27 November 2022 Empowerment Through Education Charity No 1158936 Company No 8899275 Annual accounts for the period Period end Period start date **To** 3/1/2021 date 2/28/2022 ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**| |---|---|---|---|---|---| |**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
29,091 - - 29,091 8,003
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
29,091 - - 29,091 8,003
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
29,222 - - 29,222 7,200
Separate material expense item
S10
Other
S11
110 - - 110 79
**_Total_**
S12
29,332 - - 29,332 7,279
S13 - 241 - - - 241 724
Tax payable
S14
- - - - -
S15 - 241 - - - 241 724
S16
- - - - -
**Net income/(expenditure)**
S17 - 241 - - - 241 724
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 - 241 - - - 241 724
Total funds brought forward
S23 4,656 - - 4,656 3,932
**_Total funds carried forward_**
S24 4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||- 241|-|-|- 241|724| ||||||| ||4,656|-|-|4,656|3,932| ||4,415|-|-|4,415|4,656| Empowerment Through Education Charity No 1158936 Company No 8899275 ## **Section B Balance sheet** |Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,415 - - 4,415 4,656
**_Total current assets_**
B10
4,415 - - 4,415 4,656
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,415 - - 4,415 4,656
**_Total assets less current liabilities_**
B13
4,415 -**-**4,415 4,656
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,415 - - 4,415 4,656
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,415
- 4,415 4,656
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,415 - - 4,415 4,656
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**| |---|---|---|---|---|---| ||-
-|||-
-
4,415
-|-| |||-|||-| ||4,415||||4,656| ||||||| ||||||| ||4,415|-|-|4,415|4,656| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Date of Signed by one or two trustees/directors on behalf of all the Print Name approval trustees/directors dd/mm/yyyy CC17a (Excel) 2 12/17/2022 |Piyush Patel
**11/27/2022**
Signature
Piyush Patel
**11/27/2022**
Signature of director authenticating accounts being sent to
Companies House
Date
dd/mm/yyyy|Piyush Patel|**11/27/2022**| |---|---|---| ||Signature|Date
dd/mm/yyyy| |||| ||Piyush Patel|**11/27/2022**| CC17a (Excel) 3 12/17/2022 **Section C Notes to the ac** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost c transaction value unless otherwise stated in the relevant note( The accounts have been prepared in accordance with: the Statement of Recommended P • and with* ü preparing their accounts in accorda in the UK and Republic of Ireland (F • and with* ü the Financial Reporting Standard ap Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or c charity's ability to continue as a going concern, please p applicable", if appropriate:**_ An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have note 1. Yes* ü * -Tick as appropriate No* _**Please disclose:**_ ## _**(i) the nature of the change in accounting policy;**_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ CC17a (Excel) 12/17/2022 4 _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the repo Yes* ü * -Tick as appropriate No* ## _**Please disclose:**_ ## _**(i) the nature of any changes;**_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_ _**(iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reportin Yes* ü No* ## _**Please disclose:**_ ## _**(i) the nature of the prior period error;**_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 12/17/2022 5 ## **ccounts** convention with items recognised at cost or (s) to these accounts. Practice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable FRS 102) issued on 16 July 2014 pplicable in the United Kingdom and Republic of ## _**conditions that cast significant doubt on the provide the following details or state "Not**_ e been made to the accounting policies adopted in Not applicable Not applicable CC17a (Excel) 6 12/17/2022 **----- Start of picture text -----**
Not applicable
orting period (3.46 FRS102 SORP).
Not applicable
Not applicable
Not applicable
**----- End of picture text -----**
## orting period (3.46 FRS102 SORP). ng period (3.47 FRS102 SORP). **----- Start of picture text -----**
Not applicable
Not applicable
Not applicable
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CC17a (Excel) 12/17/2022 7 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each** Not applicable **change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 8 12/17/2022 **Section C Notes to the accounts (** |**Note 2**|**Accounting policies**|| |---|---|---| |**2.2 INCOME**||| |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|| ||· the charity becomes entitled to the resources;|| ||· it is more likely than not that the trustees will receive the resources;|Yes*| ||· the monetary value can be measured with sufcient reliability.|ü| |**Ofsetting**|There has been no ofsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|Yes*
ü| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
ü| ||In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant|Yes*| ||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|| ||Legacies are included in the SOFA when receipt is probable, that is, when there has been|| |**Legacies**|grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the|Yes*| ||charity or have been met.|| |||Yes*| |**Government grants**|The charity has received government grants in the reporting period|| ||Gift Aid receivable is included in income when there is a valid declaration from the donor.|| |**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|Yes*| |**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.|ü| |**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|Yes*| |**performance related**|services or met the performance related conditions.|| |**grants**||| |||Yes*| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|| ||The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on|Yes*| ||receipt. In the reporting period in which the stocks are distributed, they are recognised|| ||as an expense at the carrying amount of the stocks at distribution.|| ||Donated goods for resale are measured at fair value on initial recognition, which is the|| ||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|Yes*| ||from other trading activities' with the corresponding stock recognised in the balance|| ||sheet. On its sale the value of stock is charged against 'Income from other trading|| ||activities' and the proceeds from sale are also recognised as 'Income from other trading|| ||activities'.|| ||Goods donated for on-going use by the charity are recognised as tangible fxed assets|Yes*| ||and included in the SoFA as incoming resources when receivable.|| ||Gifts in kind for use by the charity are included in the SoFA as income from donations|Yes*| ||when receivable.|| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|Yes*| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|ü| ||Donated services and facilities that are consumed immediately are recognised as income|Yes*| ||with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.|ü| |||Yes*| |**Support costs**|The charity has incurred expenditure on support costs.|| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes*
ü| CC17 FRS 102 SORP 9 12/17/2022 |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|Yes*| |---|---|---| |**royalties and dividends**|be measured reliably.|ü| |**Income from**
**membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.|Yes*| ||Membership subscriptions which gives a member the right to buy services or other|Yes*| ||benefts are recognised as income earned from the provision of goods and services as|| ||income from charitable activities.|| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.|Yes*| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the|Yes*| ||year.|| |**2.3 EXPENDITURE**|**AND LIABILITIES**|| ||Liabilities are recognised where it is more likely than not that there is a legal or|Yes*| |**Liability recognition**|constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.|ü| |**Governance and support**
**costs**|
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its|Yes*| ||compliance with regulation and good practice.|| ||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 foor areas, or per capita, staf costs by the time spent and other costs by their usage.|Yes*| |**Grants with performance**|
Where the charity gives a grant with conditions for its payment being a specifc level of|| |**conditions**|service or output to be provided, such grants are only recognised in the SoFA once the|Yes*| ||recipient of the grant has provided the specifed service or output.|| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be|Yes*| ||recognised.|| |||Yes*| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.|| |||Yes*| |**Deferred income**|No material item of deferred income has been included in the accounts.|| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*| ||A liability is measured on recognition at its historical cost and then subsequently|Yes*| |**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the
reporting date|ü| |**Basic fnancial**
**instruments**|The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.|Yes*| |**2.4 ASSETS**||| |**Tangible fxed assets for**|These are capitalised if they can be used for more than one year, and cost at least|| |**use by charity**||Yes*| ||They are valued at cost.|| ||The depreciation rates and methods used are disclosed in note 14.|| |**Intangible fxed assets**|The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody|Yes*| ||or legal rights. The amortisation rates and methods used are disclosed in note 15.|| ||They are valued at cost.|Yes*| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation|Yes*| ||rates and methods used as disclosed in note 16.|| |||Yes*| ||They are valued at cost.|| ||Fixed asset investments in quoted shares, traded bonds and similar investments are|| |**Investments**|valued at initially at cost and subsequently at fair value (their market value) at the year
end
The same treatment is applied to unlisted investments unless fair value cannot be|Yes*| CC17 FRS 102 SORP 10 12/17/2022 Yes* Yes* end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Yes* Work in progress is valued at cost less any foreseeable loss that is likely to occur on the Yes* contract. Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the Yes* charity. Subsequently, they are measured at the cash or other consideration expected to ü be received. The charity has investments which it holds for resale or pending their sale and cash and Yes* The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. Yes* They are valued at fair value except where they qualify as basic financial instruments. ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 12/17/2022 11 ## **cont)** **----- Start of picture text -----**
No* N/a*
No* N/a*
No* N/a*
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No* N/a*
ü
No* N/a*
ü
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ü
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ü
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ü
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ü
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No* N/a* ü No* N/a* ü No* N/a* ü No* N/a* No* N/a* No* N/a* ü No* N/a* CC17 FRS 102 SORP 12 12/17/2022 **----- Start of picture text -----**
No* N/a*
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
No* N/a*
ü
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ü
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No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
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CC17 FRS 102 SORP 13 12/17/2022 **----- Start of picture text -----**
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
ü
No* N/a*
No* N/a*
ü
No* N/a*
ü
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CC17 FRS 102 SORP 12/17/2022 14 **Section C Notes to the accounts (cont)** ## **Note 3 Income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 29,078 - - 29,078 6,486
and legacies: Gift Aid - - - 1,504
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services 13 - - 13 13
Other - - - -
Total 29,091 - - 29,091 8,003
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other
trading - - - - -
activities: - - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material - - - - -
item of - - - - -
income - - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 29,091 - - 29,091 8,003
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
**----- End of picture text -----**
CC17a (Excel) 12/17/2022 15 **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** **Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 16 12/17/2022 CC17a (Excell 17 1211712022 **Section C Notes to the accounts** ## **Note 5 Donated goods, facilities and services** **Seconded staff Use of property Other - Companies House fees paid by trustees** **This year £** - - 13 13 **Please provide details of the accounting policy for the recognition** Donated services and facilities are included in the SOFA when received at t **and valuation of donated goods,** gift to the charity provided the value of the gift can be measured reliably. **facilities and services.** **Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.** **Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.** CC17a (Excel) 18 12/17/2022 ## **(cont)** **Last year £** - - 13 13 he value of the CC17a (Excel) 19 12/17/2022 **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 6 Expenditure
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on Lions Club of Enfield 8,000 - - 8,000
charitable
activities Dr Suguna Ram Mohan Educational
Trust, Hyderabad, India
21,222 - - 21,222 7,200
- - - -
- - - - -
Total expenditure on charitable
activities 29,222 - - 29,222 7,200
Separate - - - - -
material item of
expense - - - - -
- - - - -
- - - - -
Total - - - - -
Other Bank charges 97 - - 97 66
Companies House filing 13 - - 13 13
- - - - -
- - - - -
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CC17a (Excel) 20 12/17/2022 **----- Start of picture text -----**
- - - - -
Total other expenditure 110 - - 110 79
TOTAL EXPENDITURE 29,332 - - 29,332 7,279
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CC17a (Excel) 21 12/17/2022 ## **Other information:** ## **Analysis of expenditure on charitable activities** **----- Start of picture text -----**
Grant
Activity or funding Support Total this Total prior
Activities undertaken directly
programme of Costs year year
activities
£ £ £ £ £
Lions Club of Enfield for various charities including
Activity 1 support of education in Telangana, India 8000 8,000
Dr Suguna Ram Mohan Educational Trust for provision of
education grants for underprivileged students in
Activity 2 Telangana, India 21222 21,222 7200
Other -
Total 29222 29222 7200
**----- End of picture text -----**
**Prior year expenditure on charitable activities can be analysed as follows:** £7,200 grant to Dr Suguna Ram Mohan Educational Trust for the provision of specialist teachers and the giving of higher education grants to students from the village school at Talkondapally and support of the Amanvedika girls refuge in Hyderabad. All activities in Telangana state in India. **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** £8,000 raised for Lions Club of Enfield for the support of various charities including the Dr Suguna Ram Mohan Educational Trust. £21,222 raised for the Dr Suguna Ram Mohan Educational Trusts in Telangana state, India for the provision of specialist science and computer teaching, and the granting of financial support for higher education of underprivileged children, in the village of Talkondapally and the support of the Amanvedika girls refuge in Hyderabad, India. **Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 22 12/17/2022 **----- Start of picture text -----**
||| |---|---| |Section C Notes to the accounts| |Note 24 Cash at bank and in hand| |This year| |£| |Short term cash investments (less than 3 months maturity date)|-| |Short term deposits|-| |Cash at bank and on hand|4,415| |Other|-| |Total|4,415| **----- End of picture text -----**
CC17a (Excel) 23 12/17/2022 ## **(cont)** **Last year £** - - 4,656 - 4,656 CC17a (Excel) 24 12/17/2022 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectlon A IndepÈndent Examiner's Report Report to the truste members of EmF#)werment Thr￿gh Educalron On accounts for the year ended February 2022 Charity no (If any) 1158936 Set out on pagès I reFQrt to the truslees ￿ my examination of Ihe accounts of the above chanty {"the Trust") for the year ended 2910212022. Responslbllltlès and As the charity trustees. you are resF(¥)sible for the preparation of the basis of report aCC￿nts in accordance wth the Charitw Act 2011 {"the Act"). I report in respect of my examination of the Trust's accounts carried out nder section 145 of the 2011 Act and in carrying out my examination, I have foFlowed all the apF4icable Directions given by the Charity Commission under Sect￿ 145(5Mb) of thè Act. Independènt I have C¢)mpbled my examinatK)n. I ¢￿fIrM that no material matters hav8 examlnerfs Statement come to my attention in conneclion with the examination which givès me cause lo be￿eve that in. any material respect.: the accounting recc*ds were not kept in acC￿danCe with secllon 130 of the Act., or the accounts did not accord with the accounting records" or the accounts did not compty with the applicable requirements concerning the fomi and conlenl of xcounts sel ¢JuI in the Charities (Accounts and Rep)rtsl Regulatic￿$ 2008 other than any requirement that the accounts give a Irue and fairf view which is not a maller con￿dered as part of an independént examination. I have m concems a￿1 have come across rK) Other matters in COnr￿l￿n wtth the examination lo which attention should be drawn in this report in order to enab￿ a pr(w uThlerslanding of ts accounts to be rèached. Slgned.. Date: Namfr: risfv Relevant professlonal qualification(sl or body lif any): FcL¢¥. Address: ECLJJ . Rf IER October 2018 Section B Disclosure Onty complete if the examiner needs lo highlight mallers of concern (see CC32, IndeFendent eXaMina￿n of charty acC￿nIs". directi(N)s and guidance for examiners). Givè here details of any items that the examiner wishes to disclose. IER October 2018