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 B￿akfast & 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￿ offi￿5 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 st￿etS 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 charl￿S 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
I12￿59
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.