f'S¢ FISCH (A company limited by guarantee) Report and Flnanclal Statements for l February 202 31 January 2025 Charlty number 1159350 Company number 8845866 Future for Irlnga Street Chlldren
Trustee Report and Financial Statements Year ended 31 January 2025 FISCH (A company Ilmited by guarantee) Trustee< Report and Flnandal Statements For the Year Ended 31 January 2025 Page Reference and Administrative Detsils Trustees, Report Independent Examinerfs Report 18 Statement of Financial Activities (incorporatin8 the income and expenditure account) 20 Balance Sheet 21 Notes to the Financial Statements 22
Trustee Report and Financial Statements Year ended 31 January 2025 Reference and Admlnlstratlve Detslls Charlty Name: FISCH Charity registration number: 1159350 Company re8iStration number: 8845866 Registered Offlce and operational address: 58 Frog Grove Lane Guildford Surrey GU3 3HA Dlrectorsnrustees Mr J Bircher Mr M Boddington Mr M Gercke Mr R Gercke Mr l Johnstone Mrs S Maguire Mrs J Murphy Mr R Murphy Mrs G Tolan (retlred 30th May 2024) th (retired 12 May 2025) th (appointed 15 May 2025) th (retired 12 May 2025) (appolnted 15 May 2025) Bankers National Westmlnster Bank PIC 151 High Street Guildford Surrey GUI 3AH
Trustee Report and Financial Statements Year ended 31 January 2025 Trustees. Report The Trustees present the Trustees. report and financial ststements for the year ended 31 January 2025. Objectlves and artlvftles Purposes and Aims The charitys purposes as set out in the objects contsined in the companrfs articles of association are: To relieve poverty To preserve and protert good health To advance education To advan in lrfe and relieve needs of young people throu8h= The provlsion of recreational and leisure time activities provided in the interest of social welfare designed to Improve their conditions of lrfe: and Providing support and activities which develop their skllls. capacities and capabilities to enable them to participate in society as mature and responsible individuals. The aims of the charity are to reduce the levels of poverty among youn8 people, particularly, but not Ilmlted to, children in Tanzania, through the provision of physical. educational and social care. These aims fully reflert the purposes that the charity was set up to pursue. Ensuring our work dellvers our alm5 We review our alms, objectives and activltles regularly on an ongoin8 basls. Thls revlew looks at what we have achieved and the outcomes of our work In the prevlous perlod. The review conslders the success of each key artlvlty and the beneflts they have brought to those groups of people we are set up to help. The revlew also helps us to ensure our alms. objectives and activitles remaln focused on our stated purposes. We have referred to the guidance contained in the Charlty Commlsslon's general guldance on publlc benefit when reviewing our alms and objertlves and in plannln8 our future artlvities. In particular, the
Trustee Report and Financial Statements Year ended 31 January 2025 Trustees have considered how planned activities contribute to the aims and objectives set and are satlsfied that they have done so. Thefocus of our work The maln objectlve for the year was to continue to support aid programmes which identify and sUPPOrt acutely vulnerable youn8 people, who may suffer through lack of shelter, food or education, and to help them in line with the aims of the charity. This has been achieved through the ongoing financial support of our overseas partner in Tanzanla, Future for Ir5nga Street Children (FISCH Trust). whilst also providing advice and consultsncy Servi where appropriate to the Trust through our team of volunteers. During the year we have communlcated to our supporters about the progress and achievements of these ald pro8rammes via a range of media, including newsletters, social media and our webslte. These activltles include: Aid mm dre in short Identlfication of young people sufferin8 from lack of shelter, food or education within the Iringa region Provislon of food through dally Bakfast & Lunch services, monthly food parcels, and numerous other one off events that take place at the centre. Provislon of clothing Prov15ion of safe temporary accommodation Provlslon of basic medlcal first ald and mediclnes Provision of a 'drop in centre. located wlthln Irlnga Aid ro rammes addressin medium term n eds: Educational support to vulnerable chlldren throu8h: Provlsion of school unrform and equipment Regular tuition dasses held at the Firture for lrfn8a Street Chlldren drop in centre Delivery of Internal vocational tralnlng through a sewlng school Support for numerous external vocatlonal tralnlng courses In vocatlons such as drivln8 licences, carpentry. mechanics and welding. Sponsorship of higher educatlon college and universlty fee courses. Provision of annual medlcal Insurance On-going social and health educatlon sessions for those attending the drop in centre. Partnering with local Govemment welfa offi5 to perform family tracing and where appropriate support street children to live with relative5 or foster farnilles.
Trustee Report and Financial Statements Year ended 31 January 2025 Provision of social and spiritual needs through FISCH football club, Youth clubs and FISCH Church. Aid mmes addressin tem) needs: Identification of employment opportunlties and support for FISCH graduates to become self-sufflcient. including small enterprise support. Educatlon of parents, guardians and carers through monthly seminars on familv plannin& health Issues and parentin8. Advocatlng for the nee(ts of the vulnerable through attendance and financial SUPPOrt of Government events such as African child day• National Women Day. World Aids Day, Contributln8 towards wlder community educational events aimed at supporting vulnerable children such the Prevention of vlolence against young people. How our actlvltles dellver publlc benefft The ald programme5 we fund. and who we try to help, are described above. All our charitable activities focus on the relief of poverty amongst children and young adults, and are undertaken to further our charitable purposes for the public benefit. The Trustees have noted sectlon 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The role of volunteers The charity has no paid employees. and Trustees do not recelve any renumeratlon for thelr servlces. As such the runnSn8 of the charlty is entirely dependent on the signiflcant Investment of time by the Trustees tO8ether wlth a larger group of key volunteers. Governance functlons such as strategic dlrectlon, rfsk mana8emenL financlal oversl8ht and monitorin8 of activltles are performed by the Trustees, wlth key volunteers provldln8 Other management and adminlstrative servlces to the charlty, Including safe8uardln& accountlng and publicity servlos. In addition. other volunteers focus on the dellvery of speclftc ald programmes performed by our overseas partner, such as vocatlonal educatlon and food parcel sponsorship. Their role is to both promote and monltor the effertfveness of the aid programmes, providing guldance and support to our overseas partner, whllst also communicating and providin8 feedback to sponsors and supporters.
Trustee Report and Financial Statements Year ended 31 January 2025 Achlevements and Performance During the year we have continued to support the work of Future for Iringa Street Children In Tanzania, with particular focus on the following Vital aid programmes: Pn>vlslon The absence of food at home Is one of the most common and tragic outcomes of child poverty. Many of the children who access our programmes have been driven to the stetS as a result of food scarcity in the famlly home. Furthermore, for those who sleep on the streets with no family home to retreat to. the ability to earn money to afford food can be extremely tough and highly inconsistent. In response to this, we support a number of food ald programrnes, includlng daily breakfast and lunch for children sleepin8 on the streets weekly meals at Sunday Church, regular meals at the educational support classes, food provlsion for chlldren in the safe temporary accommodatlon at the drop in centre and substantlal monthly food packages to support those stlll Ilving With familles to prevent them from turnlng to street Ilfe. We estlmate that through our breakfast and lunch provlslon we provlded approximately 20,000 meals throughout the year, and in additlon over 6,1Ul meals through the Sewlng class and Sunday Church, to vulnerable children > who may not otherw15e have had access to a nutritional meal that week. I I +1
Trustee Report and Financial Statsments Year ended 31 January 2025 Food parcel sponsorshlp Over 570 food parcels were provided through the sponsorship programme, which continues to be extremely effective at addressing one of the root causes for children taking to the streets in Iringa. In additlon to addressing a basic physlcal need. we continue to see the posltive impart this delivers on mentsi wellbeing for a nurnber of children, and their families, as well as Significantly improving the chances of a child attending school and achieving hlgher educational results. The food parcel sponsorship distribution day is also used as an forum educational forum to provide information and advice on a number of health and social needs which are aimed at supporting this group and breaking the cycle of poverty. One of the core objectives of the tharity Is to preserve and protect good health, and one of the ways in which this is achieved is through the provision of shelter. The charity has supported Future for lringa Street Children In Tanzania to achieve this through the provision of safe temporary accommodation at the Drop in Centre, and the rehabilitation of the chlldren who live there into accommodation with relative5 or foster famllles. As well as safe shelter. services provlded at the centre include food provlsion, clothln& medical support, educatlonal opportunlties and counsellln8. During the year over 20 vulnerable Indlviduals accessed this fadllty, wlth 5 being reunited with relatives.
Trustee Report and Financial Statements Year ended 31 January 2025 Educatlon su Educational support can broadly be split into three areas: Primary & Secondary. Vocational. and Further Education. Prfmary/Secondary Whilst primary and secondary government schools continue to be free of tuition fees in Tanzania, uniform and stationery remain a significant barrier to entry for many of the poorest children. including those registered at FISCH. In response to this we have a Uniform and Stationery Fund, whereby supporters can specifically support this cause. In the last year. we provided unrform and ststionery to over 100 children to enable them to attend primary and secondary schools. A number of items were made by students or graduates from the F15CH Sewing classes. Vocatlonal Tralnlng Where appropriate we continue to support children into vocational trainin8 courses. A number of these courses are provlded by external college Institutes. but the sewlng tralnln8 Is condurted on slte at the FISCH Drop In Centre, provlding tralnln8 for up to 10 students, and thls contlnues to be a valuable opportunlty for beneflciaries wlth Ilmited educatlon to galn a sklll and be part of structured educatlon. e are delighted to have been able to slgniflcantly increase our investment in vocational sponsorship in the past year, doubllng the number of courses provided or sponsored to over 20.
io Trustee Report and Financial Statements Year ended 31 January 2025 A number of these beneflclarles have been chlldren who have passed through the short term accommodation, or have been supported with monthly food parcels. This is the next step in their journey to independence. and some have already tsken the step to employment. Degree ond Vocational coutses being supported.- procurement carpentry engineering masonry management tourism history sewing development tailoring Law mechanics forestry Further Educatlon We are delighted that a number of the beneficlarles FISCH has supported over the years are offered places into University and Higher educatlon Instftutions. This is a significant achievement for these children glven the many challenges an individual from such circumstances must overcome and during the year we supported 12 students through Higher Education. of which 6 graduated.
li Trustee Report and Flnancial Statements Year ended 31 January 2025 Sodal dubs One of the activities used to aid rfrhabilltation and promote values such as team-work. leadershlp and a common goal, is football. FISCH Utd is re8iStered as an offlcial football club within Tanzania and regularly competes in local competitions or frlendly matches with local sides. Other clubs such as the FISCH Choir and Youth Club have continued throughout the year, and are well attended by the wider FISCH community. Smal&enterprlse & Capltalsupport.. In recent years we have supported a number of graduates with capitsl support to launch their own srnall scale business start ups. During 2024 we paused the funding for thls programme In order to prlorltlse resources for other areas. However opportunities to support graduates from courses such as car mechanics and halr & beauty tralning were explored and funding has been provided post year end. Purchase of landfvr rehobllltotlon and vocatlonal tralnlng centre.. In 2021 we supported the purchase of 9 acres of land by Future for Irlnga Street Chlldren in Tanzanla for the purpose of buSlding a rehabilitation and vocatlonal trainln8 ntre In the future. The concept, now labelled as FISCH Vlllage, has contlnued to take shape over the last year. and much of the design work has now been completed for the flrst phase of bulldln8 work. This is a long term objectlve for the or8anlzatlon, and wlll be completed In stages as funding becomes available.
12 Trustee Report and Financial Statements Year ended 31 January 2025 Flnanclal Revlew Durlng the flnanclal year, donation5 to FISCH decreased by 9% to £85,487, whllst expenditure decreased by Il% to £98,287. resultln8 in an overall net decrease in reserves to £40,310. Income/Expenditure (£) 120.000 112.559 loo,000 93,862 98,287 85,487 80,000 60,000 ulncome ( • Expendlture (£) 40,000 20,000 Year endlng lan 2024 Year endlng lan 2025 In our prlor year report we shared that a challenges with a change in management for our overseas partner had led to us taking the difficult declsion to pause acceptance of donations. and a temporary redurtion in the delivery of certaln aid programmes. Durin8 2024 many of our supporters resumed their donations and sponsorships, whilst ald pro8rammes were gradually re-established by new management at our overseas partner. Naturally it tskes tlme to return to the same levels of Income and expendlture. and as expected thls led to a small annual decllne In totsl Income and expendlture when compared to the prlor year. The expectation however Is for growth to return In 2025 and donatlons post year end currently supports this forecast. Whllst expenses outpaced income durlng the year, resulting In an annual deficit of c. £13k, our reserves policy ensured that thls was comfortably absorbed and the charity remalns well placed to robustly meet any unexperted sudden declines in income should it happen in the future.
Trustee Report and Financial Statements Year ended 31 January 2025 Plans for Future Perlods The char5ty plans to continue to financially support the work of Future for Iringa Street Children in Tanzania in the forthcoming years subject to satisfactory funding arrangements, and complIan with our core values and the objectives of this charity. Reserves Pollcy The Trustees have examined the charlS requirements for reserves in light of the main risks to the organi5ation. We have established a policy whereby the funds not committed or invested in tsn8ible fixed assets held by the charity should be between 3 and 6 months of the expenditure. The reserves are needed to meet the working capltal requirements of the charity and the Trustees are confldent that at this level they would be able to continue the current activities of the charity in the event of a slgnifi¢ant drop in funding. At the year*nd totsl reserves were £40.310 {2024: 53,110), against a tsr8et for 2024125 of between £30,IXIO and £60,LMX) in general funds. The expertation is that reserves wlll remain within the range whlch the Trustees feel Is required for the Charity at thls stage. In the short temi the Trustees have also consldered the extent to whlch exlstlng actlvbties and expenditure could be curtailed. should such clrcumstances requlre It.
14 Tnistee Report and Financial Ststements Year ended 31 January 2025 Structure. Governance and Management Governing Document The organisation is a charitsble company Ilmited by guarantee, incorporated on January 2014 and re8iStered as a charity on 25 November 2014. The company was established and is governed by its Articles of Association, which established the objects and powers of the charitable company. In the event of the company being wound up members are required to contribute an amount not exceeding £10. Recrultment ondAppolntment of Trustees and Dlrertors The Dlrectors of the company a also charlty Trustees for the purposes of charity law and under the companvs Articles are known as the members. Under the requirements of the Artlcles of A5sociatlon the membersnrustees are elected to serve for a maximum of two consecutlve ternis of three years following thelr first appointment, and followin8 which no outgolng Trustee shall be eligible for reelection for a period of twelve months following the retlrement. After the first Annual General Meetin& on an annual basis at least one-third of the Trustees must retire from office, and rf not dlvisible by 3 it should be the nearest number (e.8. rounding down to 2 rather than up to 3 rf there are 7 trustees. Durfng the year one Trustee retired after completion of their tenns. and in order to comply with the policy above, another Trustee stepped down and was re-appointed for a second term. Post year end additional Trustees were appolnted as part of our aim to increase the breadth of knowledge and experience withln the Board of Trustees, and to enable us to continue to comply with the rotation policy set out above. All Directors and Trustees give thelr tlme voluntsrfly and recelve no benefits from the charity. No expenses were reclalmed from the charlty durin8 the year.
Trustee Report and Financial Statsments Year ended 31 January 2025 Organisotional Structure The FISCH Trustees meet regularly and are responsible for the strategic dirertion and policies of the charity. At present the Board of Trustees consist of members from a variety of professional backgrounds relevant to the work of the charity. In recent years we have developed the Internal strutture to share responsibility and oversight of specific functlons, some of whlch mirror some of the main programmes at Future for Iringa Street Chlldren in Tanzanla (for example education, food parcel provision, shelter etc). We are continulng to develop thls model over the coming years, ensuring that our Board grows appropriately in number and knowledge as the organisation grows. and that each function recelves greater attentlon and investment. Post year end R Gercke stepped down as Chair of Trustees to become Chief Executive Officer, and J Murphy was appointed as Chalr of Trustees. Related Porties The Trustees confirm that there are no related party relatlonshlps at present. and that no related party relatlonships or transactions occurred during the year.
16 Trustee Report and Financial Statements Yearended 31January 2025 Account Preparatlon The financlal statement5 have been prepared in accordance with the accounting policies Set out In the Notes to the Accounts and comply with the charws governing document, the Charltles Act 2011 and Accountlng and Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing their accounts in accordance wlth the Financial Reportin8 Stsndard for Smaller Entities publlshed on 16 July 2014. In accordance with the requlrements of the Charities Act we are required to obtsin an Independent Examlners report. Refer to page 19. For the year endlng 31st January 2025, the company was entltled to exemption from audlt under sectlon 477 of the Companies Act 2006 relatln8 to small companies, and the members have not required the company to obtain an audit of its accounts for the period In question in accordance with section 476. The Trustees acknowledge thelr responslbllltles for complying With the requlrements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Responslbllltles of the Dlrectors Company law requlres the Directors to prepare financlal statements for each financial period which glve a true and falr vlew of the state of the affairs of the tharitable company as at the balance sheet date and of its Incoming resources and app15catlon of resources. including Income and expenditure, for the flnanclal period. In preparln8 those flnancial statements, the Dlrectors should follow best practice and: select suitable accountin8 pollcles and then apply them conslstently• make jud8ements and estlmates that are reasonable and prudent; and prepare the financlal ststements on the goln8 concern basls unless It Is not approprlate to assume that the company wlll contlnue on that basis. The Direttors are responslble for maintalnlng proper accountln8 records whlch dlsclose wlth reasonable accuracy at any tlme the financlal posltlon of the charftable company and to enable them to ensure that the financlal statements comply wlth the Companies Art 2006. The Directors are also responslble for 5afeguardln8 the assets of the charltsble company and hence for taking reasonable step5 for the preventlon and detection of fraud and other irregularities.
17 Trustee Report and Financial Ststements Year ended 31 January 2025 Declaratlon The Trustees declare that they have approved the Trustees. report above. Signed on behalf of the Board of Trustees on 29 September 2025 R Gercke Chief Executlve Offlcer J E Murphy Chalr of Trustees
18 Trustee Report and Financial Statements Year ended 31 January 2025 Independent examiner's report on the accounts Report to the trusteesldlrectorsl members of: FISCH UK On accounts for the year ended: 31 January 2025 Charlty number: 1159350 Company number. 8845866 Set out on pages: 20-25 Respective responslbllltles of trustee5 and examiner The trustees (who are also the dirertors of the company for the purposes of company law) are responsible for the preparation of the accounts The charitvs trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and in accordance with Part 16 of the Companies Act 2006 that an independent examinatlon is needed. It is my responsibility to: examine the accounts under sectlon 145 of the Charltles Art, to follow the procedures laid down In the general Directlons glven by the Charity Commlsslon (under section 145(5)(b) of the Charitles Art, and to state whether particular matters have come to my attentlon. My examination was carrled out In accordance wlth general Dlrections given by the Charlty Commission. An examlnatlon includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or dlsclosures in the accounts. and seeklng explanatlons from trustee5 Basis of independent examlnerfs ststement
19 Trustee Report and Flnanclal Statements Year ended 31 January 2025 concernlng such matters. The procedures undertaken do not provlde all the evidence that would be required n an audlt, and consequently no oplnlon is glven as to whether the accounts present a 'true and fairf vlew and the report Is Ilmited to those matters set out In the ststement below. Independent examlner's 5tstement In connectlon wlth mv examlnatlon, no matter has come to mv attentlon to Indlcate that.. accountlng records have not been kept In accordance wlth sectSon 386 of the Companles Act 2006: the accounts do not accord wlth such records: where accounts are prepared on an accruals basls, whether they fall to comply wlth relevant accounting requlrements under sectlon 396 of the Companies Act 2006, or are not consistent wlth the Charities SORP (FRS102) any matter whlch the examlner belleves should be drawn to the attention of the reader to gain a proper under5tandln8 of the accounts. Slgned: l¥- o'lc+ Date.. Z?-.(fL-L 2045 Name: StErHè*] oILÉÉff6 Relevant professlonal quallflcatlon(s) or body (If any): FLA Address:
20 Trustee Report and Financial Statements Year ended 31 January 2025 FISCH (Charfty number. 1159350, Company number: 8845866) Annual accounts for the period l February 2024- 31 January 2025 Ststement of flnandal actlvltles Indudl summa Income & nditure account Unrestrfcted Restrltted Income funds funds Totsl funds Prlor year funds Income In¢ome frorn: Donations and Legacles Bank Interest Total 54.856 506 55362 30,125 84,981 506 85,487 93,345 517 93.862 30,125 Expendlture Ralsln8 fvnds Charltable artlvitles Other 297 65,100 313 65,710 297 97.677 313 98.287 358 111.635 566 112,559 32,577 Tot•1 32,577 110,348) 12,452) 112.8(KJ) (18,697) Nrf Income/ (expendfture) 110,348) (2,452) 112,800) (18.6971 Net movement kn funds {10.348 (2,452) {12.81J)} (18.697) Re¢lIatIon olfilnds Totsl fvnds bfought forward Total fvnds carrled forward 33,504 23,156 19,606 17,154 53,110 40.310 71,807 53,110
21 Trustee Report and Financial Ststements Year ended 31 January 2025 Balance Sheet Unrestrlcted Restricted funds Income funds Total funds Total last Current assets Debtors Cash at bank and In hand Total current assets 2,558 20.598 23.156 941 16,213 17,154 3,499 36,810 40,310 11,493 41,617 53,110 Credltor&' amounts fallln8 due wlthln on• year Total net assets or Ilabllftles 23,156 17,154 40.310 53,110 Funds of the Charfty Restricted Income funds UnrestrSrted funds Totsl Funds 17,154 17.154 23,156 40.310 19,606 33,504 53.110 23,156 23,156 17,154 For the year endon8 31 January 2025, the company was entitled to exemptlon from audit under sectlon 477 of the Companles Art 2006 relatln8 to small companies. The members have not requlred the company to obtaln an audlt In accordance with sectlon 476 of the Companles Act 2006. The trustees acknowledge thelr responsibilities for complying With the requirements of the Companies Art with respert to accounting records and the preparatlon of the 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. Signed by one trustee on behalf of all trustees: SIGNATURE NAME DATE OF APPROVAL J E Murphy Chalr of Trustees
22 Trustee Report and Financlal Statements Yearended 31 January 2025 Note I BASIS OF PREPARATION Basls of accountlTr8 These accounts have been prepared under the historKal cost conventlon with items recognised at cost or transaction value unless Otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reportin8 by Charlties preparing their accounts In accordance with the Financial Reportln8 Standard applicable in the UK and Republic of Ireland IFRS 102) Issued on 16 Jutr 2014 and wlth the Charities Act 2011. rJoln8 Concern The accounts have been prepared on a going concern basis as there are no known reasons or uncertainties that FISCH will not continue to operate over the next 12 months. Changes of Accountln8 Polkles The accounts present a true and fair view and no thanges have been made to accounting policies since the prior year. No chan8es to accountln8 estlmates have occurred In the reporting perlod. ACCOUNTrNG pouaES Incon 2.1.1. Recognition of income These are Included in the Statement of Flnanclal Actlvlties (SOFA) when: the charity becomes entitled to the resources; it is more likety than not that the trustees wlll recefve the resources: the monetsry value can be measured with sufficient reliabillty 2.1.2 Offsetting There has been no oftsettin8 of assets and Ilablllties, or Income and expenses, unless requlred or permitted by the FRS 102 SORP or FRS 102. 2.1.3 Grants and donatlons Grants and donatlons are only induded in the SOFA when the 8eneral income recognition criteria are met.
23 Trustee Report and Financial Statements Yearended 31 January 2025 2.1.4. Tax recloims on donations ond gifv Gift Ald receivable Is included in income when there is a valid declaration from the donor. Any Glft Aid amount recovered on a donation is considered to be part of that gift and Is treated as an addition to the same fund as the inltial donation unless the donor or the terms of the appeal have speclfied otherwise. 2.1.5 Volunteer help The value of any voluntary help recelved Is not included in the accounts but is descrlbed In the trustees, annual report. Expendlture and Uabllltles 2.2.1 Liobillty recognitlon Llabilities are recognlsed where It Is more1Skely than not that there is a legal or constructlve obli8atSon committing the charity to pay out resources and the amount of the obligation can be measured wlth reasonable certainty. 2.3 Assets 2.3.1 Debtors Debtors (Includln8 trade debtors and loans recelvable) are measured on initlal recognition at settlement amount after any trade dlscounts or amount advanced by the charity. Subsequenty, they are measured at the cash or other consideratlon expected to be recelved. Note 3 INCOME ANALYSIS OF INCOME UNREsTricfED FUNDS TOTAL FUNDS INCOME FUNDS Donatlons and Gffts GIftAld Total 49,066 5,790 25,352 4,773 74,418 10,563 84,981 81,789 11,556 93.345 and
24 Trustee Report and Financial Statements Yearended 31 January 2025 Note 4 EXPENDffuRE EXPENDtniRE FUNDS INCOME FUNDS FUNDS Expendlture ( raising funds Online donatlon plathxm 297 358 Expenditure on charitable artivities Other Funds donated to FISCH Tanzanla 65.1 325TI 97.677 IIL635 Cost of sendlng funds. webslte & email fe4 bank 313 313 65.710 32577 I1259 The majorlty of expenditure for both the current and prior year perlods was on tharitable activitles. These funds were donated to Future for Irln8a Street Children in Tanzania to fund their artivities. Note S DEBTORS AND PREPAYMENTS ANALYSIS OF DEBTORS Donatlons held b thlrd Gift aid receivable Donations made in athan¢e Total donatlon latform 179 324 1.036 £lk of year*nd debtors relates to a donation to Future for lringa Street Children In Tanzania toward5 their runnin8 Costs for QI 2025126 (Feb 25- Mar 251. The remainder relates to the gift aid receNable, as a result of eli8ible donations in the year ended 31 January 2025, and donations made to FISCH via the third party onllne donation provlder. not yet received by FISCH. CASH AT BANK AND IN HAND CURRENTYEAR PRIOR YEAR Cash at bankand In hand 36.810 41,617
25 Trustee Report and Financial SL*ements Year ended 31 January 2025 Note 7 TRANSAcfioNS WITH TRUSTEES AND REIATED PARTIES None of the trustees have been pald any remuneration or ceiVed any other beneffts from the charity or related entity. Furtherniore. no trustee expenses have been incurred. The have been no related party transactions in the reportlng period.