## POWER FOR THE PEOPLE 

_Trustees Report & Financial Statement 01 January - 31 December 2020_ 





## POWER FOR THE PEOPLE CHARITABLE INCORPORTATED ORGANISATION 

## CONTENTS 

|REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES, AND ADVISERS|2|
|---|---|
|TRUSTEES’ REPORT|3|
|Public Benefit|3|
|Objectives and activities|3|
|FINANCIAL REVIEW|9|
|Post balance sheet events|9|
|Plans for future periods|11|
|Statement of Trustees' responsibilities|11|
|INDEPENDENT EXAMINER’S REPORT|13|
|Respective responsibilities of trustees and examiner|13|
|Basis of independent examiner’s statement|13|
|Independent examiner’s statement|13|
|Fixed Assets|17|
|Basis of Accounting|18|
|Foreign currencies|18|
|Income and Expenditure|18|
|Funds|18|



1 



## Reference and Administrative details of the Charity, its trustees, and advisers 

Power for the People PFP is a Charitable Incorporated Organisation CIO, registered on 22[nd] June 2015. 

Charity number: 1162330 Principal and Registered Office:                             12 Corringway, London NW11 7ED. Telephone:                                                                 +44 20 33805144 Website:                                                                     www.pfp.global E-mail: enquiries@pfp.global Bankers: CAF Bank Ltd 25 Kings Kill Avenue, Kings Hill West Malling, Kent ME19 4JQ. NatWest Bank PO Box 127 Redheughs Avenue Edinburgh EH12 9JN. Independent Examiner:                                         Mary Wallbank, DChA, FCIE Charity Management Services 19 Stinchar Drive, Chandlers Ford Eastleigh, Hampshire SO53 4QJ. Director: Nasrin Sharifi     (appointed 2016) 

Trustees who served during this period and up to the date of signing these Financial Statements were: 

James Stewart, Chairman Trudie Roiz de Sa, Secretary Jeremy Barker, Treasurer Alexandra Abrahams, Trustee David Ruck, Trustee Tidings Manzini, Trustee Janine Edwards, Trustee George Hetherington, Trustee Adrian Williams, Trustee Perez Ochieng, Trustee 

Resigned 21 April 2020 Resigned 21 December 2020 

2 



## Trustees’ Report 

The Trustees present their annual report together with the financial statements of the Charity for the year ended 31 December 2020. 

## Public Benefit 

The trustees confirm that they have complied with the duty in the Charities' Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The trustees consider that as PFP’s activities are open to potential beneficiaries living in extreme poverty in any part of the world, with a current focus in rural sub-Saharan Africa, that the activities of the CIO provide significant public benefit. 

## Objectives and activities 

## General Objectives 

Power for the People’s charter states our objects as  “for the public benefit, the relief and assistance of people in need in any part of the world who are in poverty, in particular by the provision of sustainable energy, healthcare and educational facilities”. 

We enable communities living below the poverty line to kick-start their own sustainable development by providing them with the essential infrastructure, tools, know-how and capital to build financial and operational independence and resilience.  Our projects are aimed at increasing household income and improving health, literacy, numeracy, employment, and business start-up skills and are typically enabled by a backbone of solar electricity and clean technologies.  Our work delivers to Agenda 2030 and the United Nations Sustainable Development Goals. 

## Strategies for achieving objectives 

PFP works through partnerships and alliances to leverage expertise and resources and minimize duplication and overheads. The board of trustees approves all partnerships and alliances, and a Memorandum of Understanding between the respective organisations defines the expectations and obligations of the parties. Projects are delivered on the ground by selected local delivery partners. 

## Activities undertaken to achieve objectives 

## 1.1 Project delivery 1st January 2020 – 31st December 2020 

2020 was an exceptionally challenging year globally, and not least for the communities we work with.  Floods, droughts, and locust swarms destroyed their crops and homes early in the year, leaving hunger and destitution in their wake. Then the COVID-19 pandemic erupted in the spring, bringing the world to lockdown standstill. Nonetheless, with tremendous support from our generous partners, sponsors and donors we continued to deliver vital, sustainable projects for our courageous and inspirational communities. We wish to highlight three achievements from the year in this report. 

## 1.1.1 Remba Island Sustainability Project 

Using skills they had gained during the training we delivered in 2019, Remba Women’s Group (RWG) planted vegetables on RWG’s land as well as in sacks (sack farming) in our local partner DRE AM EP Global Energy’s fenced compound. The outcome was that their families, the elderly, and families devastated by floods and Covid-19 pandemic enjoyed fresh, nutritious food.  RWG vegetable farming showed a small profit at the end of the year, which the women have reinvested in tyre farming in the coming year. 

3 



“ _This program has empowered women in many ways: they can own, grow, and manage their own shambas[1] with little resources. It generates income which supplements to other family needs, from the sales of mboga[2] they started separate other small businesses. It has reduced malnutrition and starvation in young children, they have a change of diet from daily routine of proteins to vitamins thus improves their health. Increase of iron and vitamins help fight diseases, more so in children. To the community, it's of great help. Fresh affordable_ 



_vegetables are now easily within the reach and means of people and small-scale greengrocers. People scramble for the green leafy vegetables, they come together for a common cause_ 

_especially during starvation, drought, food shortage  and now Covid-19. The community sees planting vegetables as an opportunity to raise money. Sack planting is seen as a possible way of conserving the rocky little resource (soil) of the Island. Many families are widely borrowing the idea of household shambas since it consumes little space and little labour. It's cheap and affordable so they venture into it as an economic activity_ .”                                      Madam Jacline Otuoma, RWG Chair 

We built the RWG Poultry Compound comprised of a chicken house, an office, and secure perimeter fencing. 



Despite the challenges posed by Covid-19 pandemic restrictions our local partner DREAM EP Global Energy completed the construction of Remba School perimeter fence and football pitch for our Remba School Football Program. 


**----- Start of picture text -----**<br>
Ground selected for the pitch                     Fencing materials arrive                    Cleared and fenced pitch<br>**----- End of picture text -----**<br>





> 1 Vegetable patch 

> 2 Vegetables 

4 



The Football Tournament had to be postponed because of restrictions but, with the grounds secure, the children have enjoyed playing safely on the pitch during this difficult time. 

Remba School Boys Football Team                                                        Remba School Girls Football Team 



With Remba School closed during the Covid-19 pandemic, the Remba Women’s Continuing Education Program is on hold, but we have planned for commercial and technical training, and reproductive health awareness, to take place once the restrictions are lifted. 

We are deeply grateful to our partners UEFA Foundation for Children and DREAM EP Global Energy, whose generous support made this project possible. 

1.1.2 Patongo Orphan Infant Health Rehabilitation Centre (PAORINHER) Sustainability Project 

Progress on this comprehensive and transformational project was hindered from April to July 2020 because of floods, locust plagues and COVID-19 pandemic restrictions in northern Uganda. Work stopped completely on March 18 when the government of Uganda implemented a complete lockdown that was in effect until June 2020. Lockdown eased slowly throughout July, allowing restricted movement allowing the team to recommence work on the project. 


A core team selected by Paorinher Board attended training on sustainable, closed-loop farming at the MST Academy in Kampala and planned a pilot farm that will enable food security and income generation for Paorinher Centre. Paorinher Science teacher Charles Okech, a course attendee, shares his aspirations for the initiative here. The team has planted a variety of fruits and vegetables bought from MST Academy at the pilot farm, including plantains, bananas, spring onions, and broccoli, and built a vermiculture tank and fishpond. 

5 




Paorinher’s headmaster launched pilot vocational training in closed loop farming for 60 final year pupils who were allowed to return to Paorinher School following the Uganda Government guidelines. This approach of sustainable closed-loop farming and vocational training embedded in the education curriculum is unique to Paorinher among the institutions in Agago and northern Uganda. The aim is to teach children vital food security practices so that they can earn a living and succeed in life. 80% of Ugandan economy relies on agriculture. The fruits and vegetables planted are particularly beneficial for HIV+ children, and popular in the open market allowing for better revenue generation. 


Construction of structures for the pilot closed loop farm, one dormitory, kitchen, biogas, and two sanitation blocks with bio-toilets began in October and is due to be completed in Q1/Q2 2021 as Covid-19 restrictions permit. 

6 






We applaud the dedication and efforts of Paorinher Founder Director Raymond Okot and his team, the generosity of our sponsors The Aall Foundation, and the support of our partners The Humanitarian Aid Relief Trust ,for making this project possible. 

## 1.1.3 Osupukiai Village Community Sustainability Project 

Thanks to the tremendous fundraising efforts of our super-volunteer George Hetherington, the Osupukiai Water project in Narok, Western Kenya, broke ground in Q3 2020. The project provides plentiful, clean water for the households and livestock of Osupukiai and nearby communities, as well as a secure compound where the women can farm vegetables and trade their produce and handicraft. 


A suitable plot of land was chosen, and a hydrological survey conducted to assess the level and depth of the water supply. An assessment by sand dam engineers from Narok County Government, found that the local lugga was unsuitable for a sand dam so water troughs will be built for livestock and local wildlife.  Permits and licenses have been obtained from Narok County Government and public consultations held with Osupukiai and nearby communities. Construction of the water kiosk, drilling of the borehole and installation of a solarised water pump are scheduled to complete in Q1 2021. Discussions with the women on their pricing and business model for the water, potential vegetable and goat farming, and reproductive health are ongoing in preparation for work starting in 2021. 

The community’s constitution 



Choosing the land and conducting the hydrological survey 

7 



We were thrilled by project champion George Hetherington’s dedication and success in raising awareness of, and support for, the challenges that the Masai face as they transition to a pastoral life. George and his wife Jan have raised over £30,000 for this project so far and continue their efforts.  Their fun events included chats on the local radio and TV, an art exhibition, Head & Beard Shave, garage sale, virtual pub quiz and walking the equivalent distance  4,228 miles as the crow flies) from his home in Stamford to Osupukiai village. 

George & Jan:  wearing out shoes and interviewing MPs and George & Jan’s garage sale 



George’s Head & Beard Shave and Walk4Water Challenge Fundraisers 




We are indebted to our partners, DREAM EP Global Energy, for their continued technical support. 

## 1.2 Organisation development 1st January 2020 – 31st December 2020 

The global Covid-19 Pandemic rocked the world and forced us to shift perspective, prioritising two areas of organisational development: 

- Redefining our fundraising strategy and calendar, revitalising our website and social media and running fundraising events to virtual channels. This is increasing our digital footprint and public awareness and engagement in our work and attracting new donors and volunteers. 

   - We are grateful to our supporters who joined our fun events such as virtual pub quizzes, mindfulness workshops and wine-tasting to raise over £5,000 for our projects, and to the Coles-Medlock and Calleva Foundations for supporting our Big Give Christmas Challenge 2020. 

- Reviewing our strategic plan against a backdrop of the impact of the COVID-19 global pandemic, climate crisis and Brexit. Our strategic plan  2021-2023 crystallizes, more clearly than ever, our vision and mission and brings greater clarity and focus to our work. 

8 



## Financial Review 

## Post balance sheet events 

The trustees do not consider that the COVID pandemic in 2020 has adversely affected the Charity’s fundraising, income, costs, or operations in the period. Although the impact of the pandemic has not yet been fully evaluated, the trustees are of the opinion that the impact has not been material. They also believe that the Charity’s fixed cost base is low enough to enable the Charity to continue in operation even if income does fall because of the impact of the Covid19 pandemic. 

In the year ended 31 December 2020 our income was £116,012, comprised of in-kind donations of £48,703, cash donations of £63,639, and gift aid totalling £3,670. Our funding sources included charitable foundations, the general public, private donors, and corporate sponsors. At the year-end net current assets stood at £117,749 compared to £93,307 in 2019. 

We were generously supported with grants from the following organisations: 

- Aall Foundation. 

- The Coles-Medlock Foundation. 

- The Calleva Foundation. 

- The Bottletop Foundation. 

- The UEFA Foundation for Children. 

- Royston CIC. 

We owe a big thank you to our loyal volunteers who took on so many different duties to help us move forward: Nuru Said, Caren Okombo, Japheth Mutungi, Dave Okech, Charlie Barrons, Lawrence Okot, Celine Leu, Jessica Blackwell, Jessica Taylor, Kate Taylor, Lucy Briggs and the 180 Degrees Consulting Team (Muhammad Ali Rizvi, Tom Wookey, Marilyn Kee Gin Lee, Rita Coimbra, Brandon Chong, Josh Finn, Archie woods, Abhinav Adkakha, Elliot Davies).  We are indebted to Charity Management Services, for their support. 

## a. Principal risks and uncertainties 

Two key risks are considered to be: 

- Lack of dedicated resources to support the Director and fundraising. 

- Political instability in a number of the countries in which we work. 

## b. Financial risk management objectives and policies 

The trustees have overall responsibility for ensuring that PFP has an appropriate system of controls to identify financial and other risks and to take appropriate measures to manage them. Risks are recorded on the Risk Matrix and reviewed periodically by the Board. 

The trustees have assessed the risks and are satisfied that the systems are in place to mitigate exposure to the major risks. 

## Structure, governance, and management 

## a. Constitution 

Power for the People (PFP) was established by its constitution on 8 April 2015 and registered as a charitable incorporated organisation (CIO) in England & Wales on 22nd June 2015. It is registered at the Charities Commission. 

## b. Methods of appointment or election of Trustees 

The management of the Charity is the responsibility of the Trustees. 

9 



The first trustees were appointed by the constitution and subsequent trustees are appointed for a term of three years by a properly convened trustees' meeting. The minimum number of trustees is three and there is no maximum number that may be appointed. Trustees are appointed for a term of 

three years by a resolution passed at a properly convened meeting of the charity trustees. After this term the trustee is eligible for reappointment, but if they have served for three consecutive terms they may only be reappointed again after an interval of one year. 

Our trustees are selected with due regard to the skills, knowledge and experience needed for the effective administration of PFP and once appointed are required to: 

- Declare the nature and extent of any interest, direct or indirect, which he or she has in a proposed transaction or arrangement with PFP or in any transaction or arrangement entered into by PFP which has not previously been declared; and 

- Absent himself or herself from any discussions of the charity trustees in which it is possible that a conflict of interest will arise between his or her duty to act solely in the interests of PFP and any personal interest including but not limited to any financial interest). 

A charity trustee absenting himself or herself from any discussions accordingly does not vote nor is counted as part of the quorum in any decision of the charity trustees on the matter. 

## c. Organisational structure and decision-making policies 

PFP’s Board of Trustees meet between six and twelve times a year and are responsible for the strategic direction and policy of the CIO. 

The key management personnel of PFP were the trustees and the Director. We greatly value the substantial donation of time and expertise by members of our board above and beyond their duties as trustees, and by our volunteers who have supported various functions within PFP. 

## d. Policies adopted for the induction and training of Trustees 

On appointment, new trustees are provided with a current version of PFP’s constitution, the Trustee Handbook and the latest set of accounts. They are also briefed on their legal obligations under charity law, the Charity Commission guidance on public benefit, the content of the constitution, the Charity's decision-making processes, strategic goals, method of operation and financial activities and status. Trustees are encouraged to visit PFP’s projects in order to understand our beneficiary communities and work, although these visits have been curtailed because of the Covid pandemic. These visits are part of a monitoring and evaluation activity or to accompany high value donors. 

## e. Pay policy for key management personnel 

Key management personnel currently work for the Charity for no remuneration. 

## f. Reserves policy 

It is the trustees' policy to ensure a readily realisable reserve is maintained-unrestricted funds to be used in the event of a significant drop in funding to enable continuation of current activities while ways in which additional funds may be raised are considered. The target level of reserves is set to three months of operating costs and has been maintained throughout the period. 

## g. Investment policy 

Surplus funds will be retained in a bank deposit account at the best rate possible whilst retaining instant access to the deposits as required. 

10 



## h. Going concern 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. 

## Plans for future periods 

Our board has set the following objectives for the next twelve months: 

1. Continue the delivery and monitoring of the projects in hand. 

2. Define at least three new high-quality projects with trusted partners, with at least one being part of a larger, longer-term programme, to build PFP’s delivery track record. 

3. Expand our digital presence and build a loyal supporter base. 

4. Build a steady stream of funding and earned income to sustain and expand our operations. 

## Statement of Trustees' responsibilities 

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: 

- Select suitable accounting policies and then apply them consistently. 

- Observe the methods and principles of the Charities SORP (FRS 102). 

- Make judgments and accounting estimates that are reasonable and prudent. 

- State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements. 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of its Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

11 



Approved by the order of the members of the board of Trustees and signed on behalf by: 

James Stewart (Chair of Trustees) Date: 

NASRIN SHARIFI (Director) Date: 17.11.2021 

12 



## Independent Examiner’s Report 

## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF POWER FOR THE PEOPLE 

I report on the financial statements of the charity for the year ended 31 December 2020, which comprise the following Statement of Financial Activities, Balance Sheet, accounting policies and supporting notes. 

## Respective responsibilities of trustees and examiner 

The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Independent Examiners. 

It is my responsibility to: 

- examine the financial statements under Section 145 of the Charities Act; 

- follow the procedures laid down in the General Directions given by the Charity Commissioners under 

- Section 145(5)(b) of the Charities Act); and 

- state whether particular matters have come to my attention. 

## Basis of independent examiner’s statement 

My examination was carried out in accordance with general Directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records.  It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a “true and fair view” and the report is limited to those matters set out in the statement below. 

## Independent examiner’s statement 

In connection with my examination, no matter has come to my attention to indicate: 

- a) accounting records have not been kept  in accordance with section 130 of the Charities Act; 

- b) the accounts do not accord with such records; 

- c) that they fail to comply with the relevant accounting requirements concerning form and content; 

- d) any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the financial statements. 

Mary Wallbank DChA,  FCIE                                      Date: Charity Management Services 

19 Stinchar Drive Chandlers Ford Eastleigh Hampshire SO53 4QJ 

13 



## POWER FOR THE PEOPLE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020 

|Income from:<br>Exchange rate gains<br>Total Income<br>Total Expenditure<br>Net Income/(Expenditure)<br>Transfers between funds<br>Net movement in funds<br>Total Funds carried forward at 31 December<br>**Note**<br>Donations and Grants<br>**2**<br>**Expenditure on:**<br>**Raising Funds**<br>**3**<br>**Charitable Activities**<br>**4**<br>**Reconciliaiton of funds:**<br>Total funds brought forward at 1 January<br>Funds restated due to prior year adjustments<br>**5**|<br>**Unrestricted Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**2020**<br>**£**<br>**£**<br>**£**<br> <br>70,742<br>45,270<br>116,012<br>1,072<br>_-_<br>1,072<br>**71,814**<br>**45,270**<br>**117,084**<br> <br>5,600<br>_-_<br>5,600<br> <br>63,402<br>23,640<br>87,042<br>**69,002**<br>**23,640**<br>**92,642**<br>**2,812**<br>**21,630**<br>**24,442**<br>**-**<br>**-**<br>**-**||135,197<br>-<br>135,197<br>**Total**<br>**2019**<br>**(Restated)**<br>**£**|
|---|---|---|---|
|||||
||||4,653<br>118,856<br>123,509|
|||||
||||11,688<br>-|
||**2,812**<br>**21,630**<br>**24,442**<br>**72,887**<br>**44,862**<br>**117,749**<br>**60,286**<br>**33,021**<br>**93,307**<br> <br>**9,789**<br>**(9,789)**<br>**-**||93,307<br>**11,688**<br>**78,899**<br>**2,720**|
|||||



There are no recognised gains and losses other than those passing through the income and expenditure account. All income and expenditure is in respect of the charity's continuing activities. 

14 



## POWER FOR THE PEOPLE 

## BALANCE SHEET AS AT 31 DECEMBER 2020 

|Fixed Assets<br>Net Current Assets<br>Total Net Assets<br>Represented by:<br>Unrestricted Funds: General Funds<br>Total Funds<br>Approved by the trustees on ................................<br>**Note**<br> <br>**Current Assets**<br>Debtors<br>**6**<br>Bank and Cash<br>**Creditors: amounts due within one year**<br>Creditors<br>Restricted Funds<br>**10**|<br> <br>|-<br>....................<br>**£**<br>15,124<br>102,625<br>117,749|-<br>....................<br>**£**<br>15,124<br>102,625<br>117,749|£<br>-<br>26,720<br> <br>66,587<br>93,307<br> <br>-<br>117,749<br>93,307<br> <br>117,749<br> <br>93,307<br>44,862<br>33,021<br>72,887<br>60,286<br> <br>117,749<br> <br>93,307<br>........ and signed on their behalf:<br>**Restated**<br>**2019**<br>**£**<br>**2020**<br>**£**|£<br>26,720<br> <br>66,587|-<br> <br> <br> <br>93,307<br>**Restated**<br>**2019**<br>**£**|
|---|---|---|---|---|---|---|
||||||<br>93,307<br> <br>-||
||.....|..................|||||
|||||||<br>93,307|
|||||||33,021<br>60,286|
|||||||<br>93,307|
||||..||||



……………………………………………….......................... James Stewart (Trustee) 

17 



## **POWER FOR THE PEOPLE** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER** 

1 Accounting Policies 

## Basis of Accounting 

These accounts have been prepared under the historical cost convention and in accordance with the current Financial Reporting Standard FRS102, and the current Charities’ SORP 2015 (Statement of Recommended Practice: “Accounting by Charities”). 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## Tangible Fixed Assets 

Tangible fixed assets are stated at cost less depreciation. Assets over £500 are capitalised. 

## Foreign currencies 

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date. 

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. 

Exchange gains and losses are recognised in the statement of financial activities. 

## Income and Expenditure 

Income and expenditure are included in the accounts on an accruals basis, when a constructive or legal entitlement or liability exists and the amount can be quantified with reasonable accuracy. 

Income, including grant income and legacy income, is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. 

Investment income is accounted for in the period in which the charity is entitled to receipt. 

Expenditure includes irrecoverable VAT. 

The value of services provided by trustees and volunteers is not incorporated into these financial statements. Where services are provided to the charity as a donation from another organisation, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity. 

## Funds 

Restricted funds are incoming resources received or generated for specific purposes as laid down by the donor or the terms of the appeal. Expenditure which meets these criteria is drawn from the fund. Unrestricted funds are donations and other incoming resources received or generated for the general charitable purposes of the charity. 

18 



|2 Income: Donations and Legacies<br>Grants and Donations<br>Donations in kind<br>Gift aid|**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>18,369<br>45,270<br>48,703<br>-<br>3,670<br>-<br>**£**<br>**£**|**Total**<br>**2020**<br>63,639<br>48,703<br>3,670<br>116,012<br>**£**|**Total**<br>**2019**<br>**£**<br>48,391<br>86,200<br>606|
|---|---|---|---|
||70,742<br>45,270||135,197|



Grant and Donations includes £20,000 from the Aall Foundation. 

Donations in kind comprise primarily employee volunteering time released from the following companies: Dream EP Global Energy (Kenya), 180 Degrees Consulting, KPMG, and The Foundation for Social Improvement. 

In 2019 Donation income included £91,658 of restricted funds. 

- 3 Expenditure: Raising funds 

|4 Expenditure: Charitable Activities<br>Fund-raising fees and publicity<br>Other fund-raising costs<br>Project delivery costs<br>Support costs<br>Statutory accounts and independent examination|**£**<br>**£**<br>5,600<br>-<br>_-_<br>_-_|5,600<br>**£**<br>**£**<br>5,600<br>_-_<br>39,583<br>47,459<br>_-_<br>87,042||£<br>1,641<br>3,012|
|---|---|---|---|---|
||5,600<br>-|||4,653|
||**£**<br>**£**<br>15,943<br>23,640<br>47,459<br>_-_<br>_-_<br>_-_|||£<br>84,342<br>29,514<br>5,000|
||63,402<br>23,640|||118,856|



For 2020 the independent examination was carried out by an individual and so in accordance with FRS102 is treated as voluntary time and not quantified as income or expenditure. 

In 2019 Charitable Activities expenditure comprised £84,342 of restricted expenditure. 

- 5 Prior Year adjustments 

   - i Gift aid receivable had not been included as a debtors in previous years accounts. Amounts due have been adjusted as follows: 

|as follows:|||||
|---|---|---|---|---|
|||||£|
|Gift aid debtor due at|31|12|2018:|2,720|
|Gift aid debtor due at|31|12|2019:|3,326|



The comparative figures have been adjusted for this correction. 

ii Fund classifications at 31 12 2019 between Restricted and Unrestricted funds have been corrected as follows: 

|Transfer to unrestricted funds<br>Royston<br>Transfer to restricted funds<br>Remba<br>Net adjustment - see note 10|£<br>12,289<br>(2,500)|
|---|---|
||<br>9,789|



19 



|**7**<br>Debtors<br>Donations and grants receivable<br>Gift aid recoverable<br>Other debtors<br>Prepayments|**2020**<br>**£**<br>8,128<br>6,996<br>-<br>-<br>15,124|**2019**<br>**£**<br>21,240<br>3,326<br>1,560<br>594|
|---|---|---|
|||26,720|



## **8** Staff costs 

The charity had no employees during the year, (2019 - none.) 

## **9** Trustees' remuneration and expenses 

During the year, no trustees received any remuneration or other benefits (2019 - £nil), and no trustees' expenses have been paid or payable (2019 - £NIL). 

## **10** Related party transactions 

Donations in kind include the release of the CEO's time valued at £32,000 from her employer, being a company managed by her sister, Dream EP Global Energy (Kenya). 

There were no other related party transactions other than those disclosed above. 

|1<br>Restricted funds<br>aPaorinher<br>bPinovate<br>c Royston<br>dOsopukia (Masai village water)<br>eRemba<br>Total funds|**Income**<br>**Expenditure**<br>**Transfers**<br>**Funds at 1**<br>**January**<br>**£**<br>**£**<br>**£**<br>-<br>28,100<br>(22,100)<br>_-_<br>15,957<br>-<br>-<br>-<br>12,289<br>-<br>-<br>(12,289)<br>4,775<br>15,630<br>-<br>-<br>-<br>1,540<br>(1,540)<br>2,500<br>33,021<br>45,270<br>(23,640)<br>(9,789)|**Funds at 31**<br>**December**<br>**£**<br>6,000<br>15,957<br>-<br>20,405<br>2,500|
|---|---|---|
|||<br>44,862|



## 11 Restricted funds 

a The Aall Foundation has provided a grant to launch our Paorinher Sustainability Project in northern Uganda. The remainder of the funds will be put towards the project completion. 

b The Pinovate Fund has been raised through our fundraising campaigns towards equipping women and girls in Kenya and Uganda with the skills and materials to build sustainable livelihoods in poultry farming. c The Royston fund has been reclassified as unrestricted (see note 5). 

- d The Osupukiai Fund has been raised by George Hetherington to build a water kiosk, solarised borehole and trading post for Osupikiai and nearby villages in Narok County Kenya. 

e The UEFA Foundation for Children has provided a grant to launch our Remba Sustainability Project, to equip Remba Women’s Group with the skills and materials to build sustainable livelihoods in poultry and vegetable farming, and build a football pitch and program for the children of Remba. 

All the restricted funds are held as bank balances. 

## 11 **Statutory Information** 

The charity is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission in England and Wales as charity no. 1162330. 

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