OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Contents Page
Reference and administrative information 2
Chairman of Trustees' Statement 3
Report of the Trustees 4
Independent Examiner's Report 21
Statement of Financial Activities 22
Balance Sheet 23
Notes to the Financial Statements 24-31

SixYearRecord 2021 2020 2019 2018 2017 2016
£ £ £ £ £ £
Voluntary and Other Income 372,265 311,042 425,623 268,208 232,999 158,693
Fundraising Costs 20,313 15,634 44,160 25,995 48,020 30,977
Nepal Transfers and Operational 283,900 304,486 235,937 161,206 205,997 93,963
Support
UKAdministrative Support 14,191 13,792 11,018 10,529 - -
Governance 6,001 15,401 5,337 5,445 600 600
Total Resources Expended 324,405 349,313 296,452 203,175 254,617 125,540
Net Incoming Resources 47,860 (38,271) 129,171 65,033 (21,618) 33,153
Unrestricted Reserves 69,107 52,012 90,674 18,500 16,902 19,080
Restricted Reserves 198,933 168,168 167,777 110,780 47,345 66,785
Total Reserve Funds 268,040 220,180 258,451 129,280 64,247 85,865

Unrestricted Restricted Total Total
funds Funds 2021 2020
INCOMINGRESOURCES Notes £ £ £ £
Incomingresourcesfrom generated
funds
Other Income 2 7,965
Voluntary Income 2 67,343 304,922 372,265 303,077
67,343 304,922 372,265 311,042
Incomingresourcesfrom charitable
activities
TOTALINCOMINGRESOURCES 67,343 304,922 372,265 311,042
RESOURCESEXPENDED
COSTOFGENERATINGFUNDS
Cost of generating voluntary income 3 20,313 20,313 15,634
20,313 20,313 15,634
Costof charitable activities
Nepal Transfers 3 268,946 268,946 288,951
Operational support, monitoring and
evaluation 3 14,954 14,954 15,535
UKadministrative support 3 14,191 14,191 13,792
Governance 3 6,001 6,001 15,401
TOTALRESOURCESEXPENDED 55,459 268,946 324,405 349,313
NETINCOMINGRESOURCES 11,884 35,976 47,860 (38,271)
Transfer between funds 9 5,211 (5,211)
NETMOVEMENTINFUNDS 17,095 30,765 47,860 (38,271)
Fund balances brought forward 52,012 168,168 220,180 258,451
FUNDBALANCESAT31 December 9 69,107 198,933 268,040 220,180

2 AnalysisofIncomingResources
Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
DonationsandGrants
ChoraChori-Nepal Head 8,328
Office
ChildRescue 3,400
Children's Refugeand
Rehabilitation Centre 12,153
(CRRC)
Trauma Centre
Janakpur Girls Refuge 6,902
KathmanduBoysHostel (7,746)
Vocational Training 16,016
SIGBIFund 24,473
Education Fund 9,882 9,882 33,092
ChildWelfare Fund 2,201
Bhatighadi 94,994 94,994 45,961
Bhatighadi School 37,589 37,589
Rewilding/Climate 11,450 11,450 12,700
Covid-19 Food Relief 37,213 37,213 54,668
Lily'sLeaves 103,912 103,912 4,122
Emergency Relief Fund 9,882 9,882 7,844
Unrestricted 67,343 67,343 78,963
Total 67,343 304,922 372,265 303,077
OtherIncome
Furlough Scheme 7,965
TotalIncome 67,343 304,922 372,265 311,042
3 AnalysisofResourcesExpended
Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
UKCosts
Staff Costs 43,104 43,104 42,724
Travel&Subsistence 345 345 2,068
Fundraising and Website 6,121 6,121 1,842
Printing, Postage& 932 932 512
Stationery
IT,Professional fees& 3,071 3,071 11,551
Accounting
Other Costs 1,886 1,886 1,665
Total 55,459 55,459 60,362
3 AnalysisofResources Unrestricted Unrestricted Restricted Total Total
Expended Funds Funds 2021 2020
(continued) £ £ £ £
TotalUKCosts 55,459 55,459 60,362
AnalysedasFollows:
Fundraising Costs 20,313 20,313 15,634
UKOperational Support,
MonitoringandEvaluationof 14,954 14,954 15,535
Nepal Projects
UKAdministrativeSupport 14,191 14,191 13,792
Governance 6,001 6,001 15,401
55,459 55,459 60,362
Amounts paidto
independentexaminer
includedabove 950 900 900
Nepal ProjectCosts
ChoraChori-Nepal Head 27,365
Office
Child Rescue 15,140
Children's Refugeand
Rehabilitation Centre(CRRC) 26,944
Trauma Centre 6,193
JanakpurGirls Refuge 14,752 14,752 97
Kathmandu Boys Hostel 14,101
Kathmandu Girls Hostel 9,088
Vocational Training 7,735
Silver JewelleryWorkshop 2,439
SIGBIFund 1,671
SIGBIAdministration 200 200 9,998
Education Fund 5,293 5,293 38,680
Child Welfare Fund 578
Bhatighadi 100,142 100,142 40,069
Bhatighadi School 28,834 28,834
Rewilding/Climate 12,284 12,284
Covid-19 Food Relief 41,605 41,605 54,359
Lily'sLeaves 65,836 65,836 34,494
Emergency Relief Fund
Subtotal - Nepal 268,946 268,946 288,951
Expenditure
UKOperationalsupport,
monitoringandevaluation 14,954 14,954 15,535
Total 14,954 268,946 283,900 304,486


StaffCosts
Total Total
2021 2020
£ £
Salaries and wages 42,219 41,294
Social security 379
Pension 885 1,051
Total 43,104 42,724

Total Total
2021 2020
£ £
Debtors and Prepayments 60,528 73,586
GiftAidclaimed 11,767 2,673
Total 72,295 76,259

Creditors and Accruals
Total Total
2021 2020
£ £
Taxation/Social Security/Pension 186 169
Sundry 3,498
SIGBIrepayment 16,701
Bhatighadi School(MWT) 10,497
Accountancy Fee 950 900
Total 15,131 17,770

Fund Purpose
Children's Refuge and Formerly"Kathmandu refuge".Fundsraisedtowards the operationofa children's
Rehabilitation Centre(CRRC) refuge that provides temporarycareto rescued school-agegirls,includingchild
rapesurvivors,priortoreunificationwithfamilies.Thesefunds have been
transferred toTheJanakpurGirls'Refuge.
Janakpur Girls Refuge Fundsraised towards the operationofa children's refugeinJanakpur,Dhanusha
District,that provides temporarycaretorescued school-agegirls,includingchild
rapesurvivors,priortoreunificationwithfamilies.Thisisoperated jointlywith
OurSansar.
Kathmandu Boys' Hostel Fundsraised towards a transit rehabilitation facility for Nepalese boys rescued by
PipalTreethatalsooffers hostel accommodationduringvocationaltraining.
Vocational Training Fundsraisedforin-houseandcontracted-out vocationaltraining,now
transferred toLily'sLeaves.
Silver jewellery workshop Fundsraisedtowards the trainingofgirlsinsilver jewellery manufacture, now
transferred toLily'sLeaves.
SlGBlFund Fundsraisedby theSIGBIFederationtowards the"EmpoweringGirlsinNepal"
programme.Thisincluded funding vocational trainingofgirlsandanassociated
girls'hostel.ThiscollaborationwasdiscontinuedinOctober 2020 andall
remaining funds repaidtoSIGBIin2021.
SlGBIAdministration Fundsraised throughpublicdonationstoinvestintheSIGBIcollaborationof2020
toensure that support costsarefullymetandthatPipalTreewasabletomeet
corecommitmentstothe collaboration.Whenthat collaborationwas
discontinuedbySIGBIinOctober 2020, therewasnorequirement for this
investment and the balanceoffunds remainingwastransferred to unrestrictedin
2021.
Education Fund Fundsraised towards capital and revenue education projects within the
communityandeducational supporttoindividualchildren.
Child Welfare Fund Fundsraisedinsupportofindividualchildren.
Bhatighadi Fundsraised for a specific re-forestation projectinSouthNepalinpartnership
with theChrisandGemmaMcGoughFoundation,MithilaWildlifeTrust/MWT)
and theNepalDepartmentofForestry.
Bhatighadi School Fundsraised towards a five-year community school developmentplanat
Bhatighadi,DhanushaDistrict.
Rewilding/Climate Fundsraisedfora small rewilding/climate change projectinSouthNepalin
partnership withMWT.
Covid-19 Food Relief Fundsraisedforfood reliefinKathmandu and SouthNepalduringlockdownin
partnershipwithMWT andOurSansar.
Lily's Leaves Fundsraisedfora newsocialenterprise(Lily'sLeaves)to provide vocational
training for victimsofrapeand abuse through the EmpowermentofGirlsproject.
Emergency Relief Generalfundsraisedforfuture environmentalorother emergenciesinNepal.

Fund Incoming Resources Transfers Fund
balances resources expended balances
b/f c/f
01.01.21 31.12.21
£ £ £ £ £
Restricted Funds
Children's Refuge and
Rehabilitation Centre 30,736 (30,736)
(CRRC)
Janakpur Girls Refuge 19,243 (14,752) 30,736 35,227
KathmanduBoys 27,494 27,494
Hostel
Vocational Training 23,016 (23,016)
Silver Jewellery 11,726 (11,726)
Workshop
SIGBIFund 15,927 (15,927)
SIGBIAdministration 5,411 (200) (5,211)
Education Fund 4,250 9,882 (5,293) 8,839
Child Welfare Fund 3,620 3,620
Bhatighadi 5,892 94,994 (100,142) 744
Bhatighadi School 37,589 (28,834) 8,755
Rewilding/Climate 12,700 11,450 (12,284) 11,866
Covid-19 Food Relief 309 37,213 (41,605) 4,083
Lily'sLeaves 103,912 (65,836) 50,669 88,745
Emergency Relief Fund 7,844 9,882 (4,083) 13,643
Total Restricted Funds 168,168 304,922 {268,946) (5,211) 198,933
Unrestricted Funds
General 52,012 67,343 (55,459) 5,211 69,107
Total Funds 220,180 372,265 (324,405} 268,040

Fund Incoming Resources Transfers Fund
balances resources expended balances
b/f c/f
01.01.20 31.12.20
£ £ £ £ £
Restricted Funds
ChoraChori-Nepal (8,853) 8,328 (27,365) 27,890
Head Office
Child Rescue (18,837) 3,400 (15,140) 30,577
Children's Refugeand
Rehabilitation Centre 45,526 12,153 (26,944) 30,736
(CRRC)
Trauma Centre 3,682 (6,193) 2,511
Dhanusha Fund 12,439 6,902 (97) 19,243
KathmanduBoys 49,341 (7,746) (14,101) 27,494
Hostel
Kathmandu Girls (9,088) 9,088
Hostel
Vocational Training 46,545 16,016 (7,735) (31,810) 23,016
Silver Jewellery 14,166 (2,439) 11,726
Workshop
SIGBIFund 2,212 24,473 (1,671) (9,088) 15,927
SIGBIAdministration 15,410 (9,998) 5,411
Education Fund 4,149 33,092 (38,680} 5,688 4,250
Child Welfare Fund 1,997 2,201 (578) 3,620
Bhatighadi 45,961 (40,069) 5,892
Rewilding/Climate 12,700 12,700
Covid-19 Food Relief 54,668 (54,359) 309
Lily'sLeaves 4,122 (34,494) 30,372
Emergency Relief Fund 7,844 7,844
Total Restricted Funds 167,777 224,114 288,951 65,228 168,168
Unrestricted Funds
General 90,674 86,928 (60,362) (65,228) 52,012
Total Funds 258,451 311,042 349,313 220,180
location ofNetAssetsbetweenFunds
Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
Current Assets 73,741 209,430 283,171 237,950
Creditors duelessthan one year (4,634) (10,497) (15,131) (17,770)
Tota INetAssets 69,107 198,933 268,040 220,180