# ## ||||Page| |---|---|---|---| |Reference and administrative
details ofthe charity, its trustees and advisers|||| |Trustees'
report|||3-8| |Independent
Examiner's||report|| |Statement ofFinancial||Activities|10| |Balance Sheet|||| |Notes to the financial|statements||12-17| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||Restricted|Unrestricted||| |---|---|---|---|---|---|---| ||||Funds|Funds|Total Funds|Total Funds| |||Notes|2023|2023|2023|2022| ||||E|E|E|E| |Income from:||||||| |Donations|||72,478|339,408|411,886|371,995| |CharitableActivities||||16,628|16,628|| |Total Income|||72,478|356,036|428,514|371,995| |Expenditure
on:||||||| |CharitableActivities|||82,306|298,138|380,444|338,093| |Raisingfunds||||57,174|57,174|36,641| |Total Expenditure|||82,306|355,312|437,618|374,734| |Net (Expenditure) /Income|||(9,828)|724|(9,104)|(2,739)| |Reconciliation offunds||||||| |Total funds brought forward|1April 2022||18,509|89,163|107,672|110,411| |Total funds carried forward|31March 2023||8,681|89,887|98,568|107,672| ## |||Notes|2023||2022|| |---|---|---|---|---|---|---| ||||||5|5| |Current Assets||||||| |Cash at bank|and in hand||114,362||124,995|| |Debtors||||||| |||||114,362||124,995| |Creditors: amounts falling due within one year||||(15,794)||(17,323)| |Net Assets||||98,568||107,672| |Charity Funds||||||| |Restricted Funds||10||8,681||18,509| |Unrestricted|Funds|10||89,887||89,163| |Total Funds||||98,568||107,672| ## |Note 2|Accounting
policies|Accounting
policies|| |---|---|---|---| |Recognition of|income|Incomeisincluded
in theStatement
ofFinancial Activities(SoFA) when:|| |||the charity becomes entitled tothe resources;|| |||it ismore likely than not that the trustees
will receive the resources; and|| |||the monetary
value can be measured
with sufficient reliability.|| |Grants and donations||Grants and donations
are only included
in the SoFAwhen the general income|recognition| |||criteria are met.|| |||In the caseofperformance
related grants, income isonly recognised tothe extent that the|| |||charity has provided
the specified goods orservices as entitlement tothe grant only|| |||occurs when the performance
related conditions are met.|| |Legacies||Legacies are included
in the SOFA when receipt isprobable, that is, when there has been|| |||grant ofprobate, the executors have established
that there are sufficient assets in the|| |||estate and any conditions attached tothe legacy are either within the control|ofthe| |||charity or have been met.|| |Tax reclaims on|donations|Gift Aid receivable is included
in income when there is avalid declaration
from the donor.|| |and giRs||Any GiR Aid amount recovered on adonation
isconsidered to be part ofthat gift and is|| |||treated as an addition tothe same fund asthe initial donation
unless
the donor|or the| |||terms ofthe appeal have specified otherwise.|| |Donated goods||Donated goods are measured
at fair value (the amount forwhich the asset could be|| |||exchanged)
unless impractical to do so.|| |||Thecost ofany stock ofgoods donated for distribution
to beneficiaries
isdeemed to be|| |||thefair value ofthosegiftsat
thetimeoftheir
receipt and they arerecognised|on receipt.| |||In the reporting period
in which the stocks are distributed,
they are recognised|as an| |||expense atthe carrying amount ofthe stocks at distribution.|| |||Gifts in kind for use bythe charity are included
in the SoFAas income from donations|| |||when receivable.|| |Note 2 (continued)|Note 2 (continued)||Accounting
policies|| |---|---|---|---|---| |Donated|services and facilities||Donated services and facilities are included
in the SOFA when received|| ||||at the value ofthe gift tothe charity provided the value ofthe gift|can| ||||be measured
reliably.|| |Support costs|||The charity has incurred
expenditure
on 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 compliance
with regulation
and good practice.|| |Volunteer|help||The value ofany voluntary
help received
is not included
in the|| ||||accounts but is described
in the trustees'
annual
report.|| |Liability recognition|||Liabilities are recognised
where it is more likely than not that there|is a| ||||legal or constructive
obligation
committing
the charity to pay out|| ||||resources and the amount ofthe obligation
can be measured
with|| ||||reasonable
certainty.|| |Grants with performance||conditions|Where the charity gives a grant with conditions for its payment
being a|| ||||specific level ofservice or output to be provided,
such grants are only|| ||||recognised
in the SoFA once the recipient ofthe grant has provided|| ||||the specified service or output.|| |Note 3|||Key judgements
and assumptions
concerning the future in applying|| ||||the accounting
policies|| |Donations
income to|received relating to Mission impact trips planned for after the year end have not been recognised
as
the extent ofcontributions
received
in excess ofcosts incurred
up tothe year end, as these amounts|||| |may need|to be repaid after the year||end iffor any reason a planned
trip did not go ahead.|| ## ## |Note 4
Donations||||||| |---|---|---|---|---|---|---| ||Restricted
Funds|Unrestricted
Funds|Total|Restricted
Funds|Unrestricted
Funds|Total| ||2023|2023|2023|2022|2022|2022| ||f|f|f||f|| |Child Sponsorship||99,198|99,198||106,566|106,566| |Donations and gifts|69,203|200,728|269,930|69,378|150,599|219,977| |Gift Aid|3,275|39,482|42,756|2,429|43,023|45,452| |TOTAL|72,478|339,408|411,886|71,807|300,188|371,995| |Note 5|Charitable
Activities||| |---|---|---|---| |||Unrestricted|Unrestricted| |||Funds|Funds| |||2023|2022| ||||f| |Mission|Impact|16,628|| ## ## |||||Restricted
Funds|Unrestricted
Funds|Total|Restricted
Funds|Unrestricted
Funds|Unrestricted
Funds|Total| |---|---|---|---|---|---|---|---|---|---|---| |||||2023|2023|2023|2022|2022||2022| ||||||E|E|E|f||f| |Funds transferred to Swaziland||||76,795|243,434|320,229|71,253|230,773||302,026| |Education|fees paid|||310||310||||| |Mission Impact|||||14,645|14,645||||| |Shipping|costs||||4,550|4,550||4,641||4,641| |Support Costs (Note 8)||||5,201|35,509|40,710|4,577|26,849||31,426| |TOTAL||||82,306|298,138|380,444|75,830|262,263||338,093| |Note 7|Expenditure|on|raising|funds||||||| |||||Restricted
Funds|Unrestricted
Funds|Total|Restricted
Funds|Unrestricted
Funds||Total| |||||2023|2023|2023|2022|2022||2022| |||||f|E|f|E|f||f| |Staffcosts|||||34,984|34,984||36,538||36,538| |Marketing|and event costs||||22,190|22,190|||103|103| |TOTAL|||||57,174|57,174||36,641||36,641| |Note 8|Support Costs|||||||||| |||||||2023||||2022| |||||||f||||f| |Staffcosts||||||30,938||||15,290| |Office costs||||||1,852||||2,088| |Travel and|accommodation||costs|||2,099||||288| |ITConsultancy||||||2,050||||4,500| |ITcosts||||||1,466||||6,315| |Governancecosts||||||2,305||||2,945| |TOTAL||||||40,710||||31,426| ## |Note 9
Credito|rs|: amountsfallingd|ue
within one year||||| |---|---|---|---|---|---|---|---| |||||||2023|2022| |||||||E|6| |Deferred income
Taxation and social||security||||13,586
671|16,370
860| |Other creditors||||||1,537|93| |||||||15,794|17,323| |Deferred income|relates to amounts||received in relation to Mission Impact||trips planned|for after the|year end.| |Note 10
Funds|||||||| ||||Balance at||||Balance at| ||||1April||Transfersto|Allocated|31March| ||||2022|Income|Eswatini|costs|2023| ||||E|E|E||E| |Restricted funds|||||||| |ICBCBuilding
Tractor Fund
Water pipeline|||120|5,000
5,000|(4,500)
(4,500)|(500)
(500)
(120)|| |Hardship
Fund
Borehole
Potters Wheel
Men's Centre
Women's Centre|||13,660
1,000
100
471|944
17,000
12,000
1,650
2,034|(755)
(28,994)
(10,800)
(1,440)
(1,433)|(1,666)
(1,200)
(160)
(222)|189
1,000
150
850| |Adoption
Fund||||160|||160| |Tertiary education
support
Provision ofpresents
Medical Emergency
Fund
Shoes for Orphans
Total restricted
funds
Unrestricted
funds
Total funds|||2,260
157
741
18,509
89,163
107,672|12,935
68
14,776
911
72,478
356,036
428,514|(9,626)
(60)
(13,394)
(1,293)
(76,795)
(243,434)
(320,229)|(730)
(8)
(249)
(156)
(5,511)
(111,878)
(117,389)|4,839
1,289
203
8,681
89,887
98,568| |||Restricted|Unrestricted|Total| |---|---|---|---|---| |||Funds|Funds|2023| |||E|E|E| |Cash||8,681|105,681|114,362| |Liabilities
Net assets||8,681|(15,794)
89,887|(15,794)
98,568| |||Restricted|Unrestricted|Total| |||Funds|Funds|2022| ||||E|E| |Cash
Liabilities
Net assets|||124,995
(17,323)
107,672|124,995
(17,323)
107,672| |Note 12
Trustee donations, expensesandrelatedpartydisclosures||||| |None ofthe trustees were paid any remuneration|or received|any other benefits as atrustee or||from an| |employment
inthecharity(2022-None).||||| |No expenses were reimbursed
totrustees during the year (2022 -None).||||| |Donations from trustees during the year totalled E46,659(2022 -E33,838)||||| |There were no other related party transactions|during the year (2022 - None)||requiring
disclosure.|| |Note 13
Previousyear's
Statement ofFinancial Activities||||| |||Restricted|Unrestricted|| |||Funds|Funds|Total| ||Notes|2022|2022|2022| ||||E|E| |Income from:||||| |Donations
Total income||71,807
71,807|300,188
300,188|371,995
371,995| |Expenditure
on:||||| |CharitableActivities
Raising funds
Total Expenditure||75,830
75,830|262,263
36,641
298,904|338,093
36,641
374,734| |Net income/(expenditure)||(4,023)|1,284|(2,739)| |Reconciliation offunds||||| |Total funds brought forward 1April 2021
Total funds carried forward 31March 2022||22,532
18,509|87,879
89,163|110,411
107,672|