Charity Number: 1162406 ## **Love Support Unite Africa Foundation** **Trustees’ report and financial statements** **For the year ended 30 June 2023** Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Reference and administrative information for the year ended 30 June 2023 ## **Charity number** ## 1162406 ## **Registered office and operational address** LOVE SUPPORT UNITE, Tabralit, Y Stabl, Bryn Gwran, Holyhead, Gwynedd, LL653PU ## **Trustees** Trustees who served during the year and up to the date of this report were as follows: James Colvin Gayle Berry Sophie­Larissa Houghton Ben Kitching Glyn Jelley ## **Key management personnel** Alice Pulford ­ CEO Nina Pulford ­ CEO ## **Bankers** Nat West Bank, 7 Hinckley Road, Leicester, LE3 0TQ. ## **Solicitors** Squire Patton Boggs, 7 Devonshire Square, London, EC2M 5YH ## **Independent examiner** Patrick Morrello ACA Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS 1 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 The trustees present their report and the unaudited financial statements for the year ended 30 June 2023. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice ­ Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## **Objectives and activities** The objects of Love Support Unite Africa Foundation (LSU) are the prevention or relief of poverty or financial hardship in Africa by providing or assisting in the provision of education, training and healthcare projects. To provide necessary support designed to enable individuals and communities to generate a sustainable income and be self­sufficient. Our projects are in Malawi – but not restricted to that country ­ with fundraising and administration being principally in the United Kingdom but with beneficiaries and volunteers being in both Malawi and the United Kingdom. We grant the UK funds to organisations that are aligned with our aims and objectives. From October 2019 this is primarily African Vision Malawi in the UK and known as The Landirani Trust in Malawi. The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **Achievements and performance** We partner with communities in Malawi to create sustainable solutions to poverty to bring about lasting and measurable change through our holistic model of development. The charity's main activities and who it tries to help are described below. All its charitable activities focus on Education, Health Care, Sustainability, Nutrition through food security, Infrastructure, aid through Mphatso feeding programme for baby meals, and response to crisis appeals such as Covid­19. These activities are undertaken to further Love Support Unite Africa Foundation’s charitable purposes for the public benefit. Our main funded programmes partnered with and delivered through African Vision Malawi (AVM) include: ## **Adult literacy** Many families can’t afford secondary school fees, children drop out in order to work and support their families. Girls often enter into early marriages so their care is supported independently by their husband and his family. Leaving the adult population over 20 years old unable to support their children’s learning, read medical advice and run successful businesses. 2 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 LSU has helped provide funding to train 11 adult literacy teachers and runs 5 centres for adults teaching Chichewa and English. This will help to reduce illiteracy levels among adults ranging in age from 16 to 60 years in the community, enabling them to support their children’s learning, run businesses, read warnings on medicines and integrate more fully into society for example being able to fill out bank forms. 141 students graduating 2022­2023 83% of beneficiaries stated that they were able to read and write after completing the courses we run. ## **Early childhood development** Supporting the education of children aged 2­5 years old in a preschool environment. We help the children gain a basic education and improve concentration before they reach primary level. This enables standard one (a child’s first year at school) not to be their first time in a school setting, preventing learning delays and knock­on effects throughout life. LSU has provided funding for 3 pre­school nursery blocks, and monthly provides for 3 nursery teachers, as well as funding and qualified preschool teachers to deliver training for these teachers. We have begun supporting the building of a new ECD centre in the Kande area. Mphasto completed this September 2022 and is now functioning as a centre 2023 173 average monthly attendance / 2,076 average attendance a year ## **Education** Support 4 orphans and vulnerable families with African Vision 10 Secondary scholarships with African Vision University Grant ­ we supported a college graduate to go to University and have committed to this for 3 years. 5 child sponsorships with Stepping Stones Malawi Supported Rugby as a sport amongst the local school children and teenagers in Lilongwe. We have a fully funded programme which pays for one full­time Project Manager and 10 Rugby Development Officers (RDOs). The RDO’s are involved in the weekly training sessions at 20 different primary schools in Lilongwe, as well as trainings with junior and senior club teams in their respective areas. The LSU Rugby Project is one of the most successful Rugby development projects in Malawi. Run by Jack Mphande and Dan Hatch. ## **Mother Infant Health** The Mother and Infant Health Initiative aims to provide and act as a guiding programme for a healthy life for mothers and their babies. This is achieved through mother and baby groups learning infant massage, safe motherhood 3 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 education, Kangaroo Mother Care, first aid, hand hygiene, and infant mental health. Plans are underway for a training of 24 caregivers at Mphato. A proposal is currently underway to add this programme to our agreement with the DH0. Moving forward we help to fund a safe motherhood centre with AVM, and integrate MIH training. ## **Medical** Provision of an ambulance donated by RAKS TRUST enabled the expansion of Medical Outreach, as it is an ex­military ambulance that is designed for off road support helping our hard to reach areas. This ambulance helps provide free medical care in 10 rural areas monthly. 105,405 people served in 2022­23. Working with the Ministry of Health to deliver malaria and HIV testing and treatment, vaccinations, antenatal care, under 5’s care, family planning and sexual health, and Covid prevention advice. It aims to help provide dental outreach after successful pilot programmes. ## **Sustainable farming** Helps vulnerable families living on less than $1 per day who have 6 or more dependents including orphans and/or elderly. The program aims to help these families become food secure, provide nutrition for their family and surplus to sell to provide an income for school fees, mosquito nets and essentials for a healthy life. We provide them with farming inputs to farm 1 hectare of land, along with access to adult literacy, teaching, agriculture and business training over two years. The value of the farm inputs is paid back over two years, with 0% interest. This is then invested in farm inputs for another family in the same community. The program is designed to make family farms self­sustainable through effective management of resources. Families are able to farm their land (many for the first time), and to have excess crops to sell to buy farm inputs for the following year and pay school fees for their children. The initiative has even been nick­ named ‘Nsunga Moyo’ in Chichewa, the local language, meaning ‘life saver’. All of the above programmes are run in country by African Vision Malawi. Their vision is to see "healthy, educated and self­sufficient communities in Malawi”. We provide funding for the monthly costs of the above programmes which include the staff managing the programmes, fuel and materials, and we contribute towards office costs and administration. We have supported 8 new families ­ 487 dependents and we have had a total of 230 families on the program. ## **Baby feeding** In October 2019 LSU began working with Mphatso Nurseries training nursery teachers. Seeing first­hand the life­saving work they do, we want to help support them in their mission. This year we have supported Mphatso with donations to buy life­saving formula to feed the babies. “Feeding the Children, Growing the Community, Impacting the Future”. This has been the key message of Mphatso Children’s Foundation for many years because they believe that it is the way to bring slow positive change to the communities. Feeding over 1,000 children each school day throughout their 14 nursery school programs. The Baby Feeding Program is for those that are seeking help because the mothers have either died or are too unwell to feed their babies. Hospitals and doctors are referring carers to Mphatso for life­saving baby formula. Many babies' lives have been 4 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 saved because of this program. They support these babies by routinely weighing them and supplying baby formula and, as they progress, maize porridge. We provide funding for their feeding programme. 119 babies a month supported ­ approximately 14,000 babies meals 2022­23 ## **Nutrition** We fund a permaculture manager to help provide training to teachers and pupils in food gardens providing meals in schools. £1000 was provided to train farmers and plant seedlings which enabled the planting of 5000 trees in 2022! This money also paid for the training of the staff at four different Tree Nurseries that we support in 4 different centres. This training was carried out by Kondwani and Green from the Africa Vision Malawi (AVM) team. These trees have continued to be maintained into 2023. ## **Tilinanu Orphanage** In the UK LSU provide all administration and services for Tilinanu free of charge. This year we facilitated the reintegration of all the girls within Tilinanu Orphanage in line with government guidelines. We have successfully enrolled the girls from the orphanage within an education scholarship program run by Africa Vision. ## **Emergency appeals** Emergency appeals have been responded to. Cyclone Freddy hit 5 Feb 2023 – 14 Mar 2023 Nearly 508,250 displaced and at least 499 killed Together LSU and Tilinanu rebuilt two homes and donated £2000 to families who needed to get back on their feet. ## **Beneficiaries of our services** Babies, toddlers, children, young adults, adults, parents and families all benefit from the above services, either directly or indirectly in Malawi. ## **Changes** We continue to work alongside charitable organisations within Malawi. ## **Financial review** Income from unrestricted funds was £68,602 (2022: £46,485) and unrestricted expenditure was £113,107 (2022: £60,555). Restricted income was £92,005 (2022: £93,227) and restricted expenditure was £83,333 (2022: £97,257). The total funds of the charity at the end of the year were £106,997 (2022: £142,633) of which £17,043 (2022: £59,894) was unrestricted and £89,854 (2022: £82,739) was restricted. 5 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 ## **Reserves policy** In order to ensure uninterrupted work on Malawi projects each year we aim to hold in unrestricted reserves the annual estimated costs of current Malawi projects and the higher of the equivalent Stirling value of £50,000. At year end those unrestricted reserves were £17043. ## **Plans for the future** ## **Goals for 2024/25** - To maintain the funded programs of Adult Literacy, Education, Medical and Sustainability. - Collaboration with small grassroots charities that are working in similar areas as LSU. We aim to share experience, expertise and equipment with these like­minded organisations and strengthen one another. - Add additional and consistent dental ­ prevention programs to medical outreach by the end of 2023 as our yearly annual outreach is so effective and there is such a high demand for dental care. - We aim to continue to support outreach projects and keep moving them towards sustainability. - We would like to begin to contribute to carbon offsetting in Malawi with AVM - We aim to work with these organisations in the community on protecting the land, forests and trees in the hope of contributing to climate change. - We aim to integrate Sustainable family farms with AVM programmes and relaunch in 2023 and to be able to increase the amount of families that we can help. - Support any emergency appeals **.** - We aim to help fundraise for Tilinanu Education to help facilitate vulnerable girls' education, as well as supporting 10 of the girls through the Sustainable Family Farms program. - We aim to align our project fundraising targets with Africa Vision to help facilitate greater long­lasting change. ## **Structure, governance and management** The organisation is a charitable incorporated organisation, registered with the Charity Commission on 25 June 2015. The charity was established under a constitution which established the objects and powers of the charity and its governance. Members of the charity have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities in the event of winding up. Only members of the charity are trustees but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. The trustees did not receive any reimbursement for expenses. 6 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 ## **Trustee recruitment** The current trustees discuss regularly if there are any additional skills needed on the board and outline any expertise needed. Potential candidates come from people who have shown an interest in the charity in the past, or who have no previous connection but the right skill set. These candidates would come by recommendation or from the trustees’ internal professional and personal network. Following an informal contact and discussion to establish the candidate’s interest and skills, and to explain the charity background and the role the candidate would play, the trustees meet with the candidates. After discussion and agreement by the board, the relevant candidate(s) will be invited by email to join the board as a trustee. If accepted, the new trustee(s) will join future meetings and will be registered as a trustee with the Charity Commission. Glyn Jelley was appointed as a new trustee last year, as an accountant, he has taken the role of finance trustee. ## **Related parties and relationships with other organisations** The charity has the following related party relationships: Love Support Unite Africa Ltd – a limited company to purchase and sell Love Specs, for profit, to provide funding for the charity, a wholly owned subsidiary of the charity, Tilinanu Orphanage – a registered charity in the UK, LSU provides all administration services to the charity free of charge ## **Remuneration policy for key management personnel** Key Personnel, namely Alice Pulford and Nina Roots, are the CEOs for the charity. Remuneration is agreed by the Board of Trustees and reviewed regularly throughout the year. Dominic Bowden has remained in the team as administration. ## **Risk management** Our policy formally acknowledges that the trustee board is committed to maintaining a strong risk management framework. The aim is to ensure that Love Support Unite Africa Foundation makes every effort to manage risk appropriately by maximising potential opportunities whilst minimising any adverse risks. Our policy will be used to support the internal control systems of the charity, enabling the charity to respond to operational, strategic and financial risks regardless of whether they are internally or externally driven. ## **Statement of responsibilities of the trustees** The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to: 7 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation ## Trustees’ annual report ## for the year ended 30 June 2023 - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK Accounting Standards and statements of recommended practice 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 operation The trustees are responsible for keeping proper accounting records that 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. 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## 19 / 01 / 2024 The trustees’ annual report was approved by the trustees on ……………….………………. and signed on their behalf by: James Colvin Trustee 8 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Independent examiner’s report ## to the members of ## Love Support Unite Africa Foundation I report on the accounts of the charity for the year ended 30 June 2023 set out on pages 10 to 22. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s 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. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Other matters** Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House, Hanover Street, Manchester M60 0AS Date signed 20 / 01 / 2024 9 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation Statement of Financial Activities (including Income and Expenditure account) for the year ended 30 June 2023 **----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2023 funds funds 2022
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 68,602 92,005 160,607 46,485 93,227 139,712
Investments 5 197 - 197 - - -
Total income 68,799 92,005 160,804 46,485 93,227 139,712
Expenditure on:
Raising funds 6 3,645 - 3,645 3,140 - 3,140
Charitable activities 7 109,462 83,333 192,795 57,415 97,257 154,672
Total expenditure 113,107 83,333 196,440 60,555 97,257 157,812
Net income/(expenditure) for the year 8 (44,308) 8,672 (35,636) (14,070) (4,030) (18,100)
Transfer between funds 1,457 (1,457) - (14,670) 14,670 -
Net movement in funds for the year (42,851) 7,215 (35,636) (28,740) 10,640 (18,100)
Reconciliation of funds
Total funds brought forward 59,894 82,739 142,633 88,634 72,099 160,733
Total funds carried forward 17,043 89,954 106,997 59,894 82,739 142,633
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 10 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 ## Love Support Unite Africa Foundation Charity number 1162406 ## Balance sheet as at 30 June 2023 **----- Start of picture text -----**
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 13 708 1,058
Investments 14 2 2
Total fixed assets 710 1,060
Current assets
Debtors 15 20,127 19,389
Cash at bank and in hand 88,200 125,272
Total current assets 108,327 144,661
Liabilities
Creditors: amounts falling
due in less than one year 16 (2,040) (3,088)
Net current assets 106,287 141,573
Total assets less current liabilities 106,997 142,633
Net assets 106,997 142,633
The funds of the charity:
Restricted income funds 17 89,954 82,739
Unrestricted income funds 18 17,043 59,894
Total charity funds 106,997 142,633
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of the Charities Act 2011. The notes on pages 12 to 22 form part of these accounts. 19 / 01 / 2024 Approved by the trustees on ________________________ and signed on their behalf by: James Colvin, Trustee 11 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 ## **1 Accounting policies** The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **a Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Love Support Unite Africa Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling. ## **b Preparation of the accounts on a going concern basis** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **c Income** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. 12 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) ## **d Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. ## **e Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. ## **f Expenditure and irrecoverable VAT** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise the costs of marketing and networking, and donation processing fees. - Expenditure on charitable activities includes the costs of grants paid to partner organisations for joint projects and activities undertaken to further the purposes of the charity. - Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **g Tangible fixed assets** Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Computer equipment 25% ## **h Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **i Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 13 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) ## **j Pensions** Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. Over paid contributions at the year end amounted to £38 which was Refunded in August 2023. ## **2 Legal status of the charity** The charity is a charitable incorporated organisation and has no share capital. In the event of the charity being wound up, the members have no liability. The registered office address is disclosed on page 1. 14 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) ## 3 Income from donations and legacies |Restricted donations
Unrestricted donations
Donation from subsidiary
Healing Hands Foundation
Corona Job Retention Scheme
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Income from bank deposits - unrestricted
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Donation processing fees
Marketing
Fundraising expenses|2023
£
79,490
58,592
10,010
12,515
-
160,607
2023
£
197
2023
£
562
-
3,083
3,645|_2022_
_£_
_80,712_
_42,074_
_2,970_
_12,515_
_1,441_
_139,712_
_2022_
_£_
_-_
_2022_
_£_
_562_
_16_
_2,563_
_3,140_| |---|---|---| All costs of raising funds are unrestricted. 15 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation ## Notes to the accounts for the year ended 30 June 2023 (continued) ## 7 Analysis of expenditure on charitable activities |taff costs
ubcontractor fees
verseas living allowance
rants paid
ank charges
nsurances
ther Professional Services
hipping, Freight, and Delivery
ravel and Accommodation
ffice/General Administrative Expenses
ccountancy
roject costs (LSU Malawi)
epreciation
estricted expenditure
nrestricted expenditure|2023
£
23,343
18,540
4,250
139,836
872
854
777
3
1,896
34
2,040
350
192,795
83,333
109,462
192,795|_2022_
_£_
_36,606_
_5,839_
_1,500_
_102,070_
_579_
_757_
_127_
_245_
_1,401_
_2,248_
_1,818_
_1,200_
_280_
_154,672_
_97,257_
_57,415_
_154,672_| |---|---|---| ## Grants paid During the year the charity made the following grant payments to partner organisations in support of projects in Malawi which further the charity's own objects, as described in the trustees' report: |frican Vision Malawi (aka The Landirani Trust)
Mphatso Children's Foundation
ilinanu eductation
_ayments made to or for individuals_
tepping Stones (primary school charity)
niversity fees
ther fees|2023
103,103
1,750
17,361
4,000
815
12,807
139,836| |---|---| 16 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) **----- Start of picture text -----**
8 Net income/(expenditure) for the year
This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 350 280
Accountancy fees 1,800 1,320
Independent examiner's fee 240 240
9 Staff costs
Staff costs during the year were as follows:
2023 2022
£ £
Wages and salaries 22,912 35,587
Social security costs
Pension costs 431 1,020
Overseas living allowance 4,250 1,500
27,593 38,106
**----- End of picture text -----**
No employee has employee benefits in excess of £60,000 (2022: Nil). The average number of staff employed during the period was 2 (2022: 2). The average full time equivalent number of staff employed during the period was 1.5 (2022: 1.5). The key management personnel of the charity comprise the trustees and the joint Chief Executive Officers, who were also the founders of the charity. The total employee benefits of the key management personnel of the charity were £23,343 (2022: £36,606). ## 10 Trustee remuneration and expenses, and related party transactions Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil). No member of the management committee received travel and subsistence expenses during the year (2022:£Nil). Aggregate donations from related parties were £Nil (2022: £Nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. Alice Pulford and Nina Roots are key management personnel of the charity and are also Trustees of Tilinanu Education. During the year, the charity received £28,248 from Tilinanu Education. These funds are part of grants given directly to African Vision for Tilinanu girls education in Malawi. 17 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation ## Notes to the accounts for the year ended 30 June 2023 (continued) ## 11 Government grants The government grants recognised in the accounts were as follows: ||2023|_2022_| |---|---|---| ||£|_£_| |Coronavirus Job Retention Scheme||-
_1,441_| |||-
_1,441_| There were no unfulfilled conditions and contingencies attaching to the grant. ## 12 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. ## 13 Fixed assets: tangible assets |t
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2022
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2022
e 2023|Computer
equipment
£
1,400
-
1,400
343
350
693
708
_1,058_| |---|---| 18 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) ## 14 Investments |I
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s||||| |---|---|---|---|---| ||2023||_2022_|| ||£||_£_|| |Investment in the shares of the subsidiary company LSU:||||| |Love Support Unite Africa Ltd||2||_2_| The charity owns the whole of the issued ordinary share capital of LSU: Love Support Unite Africa Ltd, a company registered in England, register no 8812384. The subsidiary is used for non-primary purpose trading activities. Available profits are gift aided to the charity. A summary of the results of the subsidiary is shown below: |P
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Income
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Net profit/(loss)
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Fixed assets
Current assets
Creditors due in less than one year
Net assets
Called up share capital
Profit and loss account
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Accrued donation income
Other debtors
Prepayments
Amounts receivable from subsidiary company|2023
£
64,458
(38,947)
25,511
2023
£
394
35,935
(14,745)
21,584
2
21,582
21,584
2023
£
-
6,036
726
13,365
20,127|_2022_
_£_
_43,111_
_(41,667)_
_1,444_
_2022_
_£_
_527_
_20,111_
_(14,565)_
_6,074_
_2_
_6,072_
_6,074_
_2022_
_£_
_2,017_
_2,507_
_486_
_14,379_
_19,389_| |---|---|---| 19 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) 16 Creditors: amounts falling due within one year **----- Start of picture text -----**
2023 2022
£ £
Other creditors and accruals 2,040 1,560
Staff costs - 1,471
Taxation and social security costs - 57
2,040 3,088
**----- End of picture text -----**
## 17 Analysis of movements in restricted funds |Balance
July 20
£
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82
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_July 20_
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funds do
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Income
Expenditure
Transfers
Balance at 30
June 2023
£
£
£
£
,739
92,005
(83,333)
(1,457)
89,954
,739
92,005
(83,333)
(1,457)
89,954
_at 1_
_21_
_Income_
_Expenditure_
_Transfers_
_Balance at_
_30 June 2022_
_£_
_£_
_£_
_£_
_099_
_93,227_
_(97,257)_
_14,670_
_82,739_
_099_
_93,227_
_(97,257)_
_14,670_
_82,739_

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nated towards specific welfare and sustainability costs for projects
g in Malawi| |---|---| 20 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation ## Notes to the accounts for the year ended 30 June 2023 (continued) ## 18 Analysis of movement in unrestricted funds **----- Start of picture text -----**
Balance at 1 Balance at 30
July 2022 Income Expenditure Transfers June 2023
£ £ £ £ £
General fund 59,894 68,799 (113,107) 1,457 17,043
59,894 68,799 (113,107) 1,457 17,043
Comparative period
Balance at Balance at
1 July 2021 Income Expenditure Transfers 30 June 2022
£ £ £ £ £
General fund 88,634 46,485 (60,555) (14,670) 59,894
88,634 46,485 (60,555) (14,670) 59,894
Name of
unrestricted fund Description, nature and purposes of the fund
General fund The free reserves after allowing for all designated funds
Analysis of net assets between fundsnalysis of net assets between fundsalysis of net assets between fundslysis of net assets between fundsysis of net assets between fundssis of net assets between fundsis of net assets between fundss of net assets between funds of net assets between fundsf net assets between funds net assets between fundset assets between fundst assets between funds assets between fundsssets between fundssets between fundsets between fundsts between fundss between funds between fundsetween fundstween fundsween fundseen fundsen fundsn funds fundsundsndsdss
General Designated Restricted
fund funds funds Total 2023
£ £ £ £
Tangible fixed assets 708 - - 708
Fixed asset investments 2 2
Net current assets/(liabilities) 16,333 - 89,954 106,287
Total 17,043 - 89,954 106,997
**----- End of picture text -----**
19 Analysis of net assets between fundsnalysis of net assets between fundsalysis of net assets between fundslysis of net assets between fundsysis of net assets between fundssis of net assets between fundsis of net assets between fundss of net assets between funds of net assets between fundsf net assets between funds net assets between fundset assets between fundst assets between funds assets between fundsssets between fundssets between fundsets between fundsts between fundss between funds between fundsetween fundstween fundsween fundseen fundsen fundsn funds fundsundsndsdss 21 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39 Love Support Unite Africa Foundation Notes to the accounts for the year ended 30 June 2023 (continued) **----- Start of picture text -----**
Comparative period
General Designated Restricted
fund funds funds Total 2022
£ £ £ £
Tangible fixed assets 1,058 - - 1,058
Fixed asset investments 2 2
Net current assets/(liabilities) 58,834 - 82,739 141,573
Total 59,894 - 82,739 142,633
**----- End of picture text -----**
22 Doc ID: a440358c3e78e8964237fa9b57a4ebbf5bb88d39