**CHARITY REGISTRATION NUMBER: 1163285**
## **Empart (UK) Unaudited Financial Statements 31 December 2020**
## **Empart (UK)**
## **Financial Statements**
## **Year ended 31 December 2020**
||**Page**|
|---|---|
|Trustees' annual report|**1-3**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**17**|
|Notes to the detailed statement of financial activities|**19**|
## **Empart (UK)**
## **Trustees' Annual Report**
## **Year ended 31 December 2020**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.
## **Reference and administrative details**
**Registered charity name** Empart (UK) **Charity registration number** 1163285 **Principal office** 24 Dacre Street Morpeth Northumberland NE61 1HW **The trustees** P C Van Haaster I J Bott W Turner **Independent examiner** Michael W Reed Russell House Greenwell Road Alnwick Northumberland NE66 1HB
## **Structure, governance and management**
## **Our structure**
Empart is a non-profit organisation that is committed to maintaining a high level of accountability and transparency. As such, Empart does not issue any shares or pay dividends to any person or organisation that supports it. Empart is registered separately in each country it operates according to existing regulations. Each entity is then managed by its own independent board which is overseen informally by a global executive team. It is the responsibility of each country's individual boards to ensure agreed standards are met.
The charity was founded in the UK in July 2015, after first being established in 1998 in Australia and since then gradually expanded into several other countries.
**1**
**Trustees' Annual Report** _**(continued)**_
## **Empart (UK)**
## **Year ended 31 December 2020**
## **Objectives and activities**
## **Our stated objectives**
(a) The prevention or relief of poverty by providing funds, items and services to our bona fide indigenous partner charities/organisations in Asia;
(b) The advancement of religion to enable community transformation in Asia and the United Kingdom for the benefit of society, by celebrating both cultures and providing training and services.
(c) To advance education for the public benefit, in particular by the provision of schools and skills training centres in Asia;
(d) The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, our bona fide indigenous partner charities/organisations and/or affected countries in Asia.
## **Achievements and performance**
## **Our achievements and objectives 2020**
Empart UK currently has a board consisting of 3 trustees, 2 non-trustee members (2019-1) and an advisor from the European Hub (based in Switzerland).
One of Empart UK's trustees is employed by the European Hub (Empart Suisse) with part of their responsibility being committed to the UK. During the year we appointed a new UK Country Leader. The team comprises 1 part-time employee (0.4FTE), 7 part-time volunteers (2019-4) and several other volunteers who support events.
Empart operates throughout the UK with the registered office in Morpeth, Northumberland and a significant partner base in Southern England with the Country leader and part of the team based in London.
The main activity is to fundraise throughout the UK to carry out the stated objectives in Asia. Fundraising activities are undertaken mostly through personal contact and communications to existing donors. Empart UK seeks new donors through targeted events as well as through personal contact.
Specifically:
- Due to lock-down restrictions rather than running our usual fundraising events we moved online. During the course of the year we raised some funds via sponsored events including a head-shave. We also ran a large direct-mail campaign throughout the year.
- Partnership trips to Asia in April were cancelled due to Covid.
- In response to the Covid epidemic in Asia we diverted significant resources to reach local communities with health education, food distribution and economic support.
**2**
Empart (UK)
Trustees. Annual Report (coftfjnwd)
Year end8d 31 December 2020
Financial review
Charftabl• a¢tlvhlts,Income and expendlture
The results fcK the year are r) in the Statement of Financial ActNibes.
Total donalions red £81,898 12019'.£52.304). The w?s a surplus of ineLYne during the year Df
£5,309 {2019=£4.011).
Total expended on charitable actiwtses wa5 £63,9 (2019."£39,660). During the year grants totslling
£37,470 (2019".£29,5331 were made directty Icwards projects in SoLrth Asia, primarily to support the
trainir4J of men arKI w¢men towards discrjles and transfomation of 100,000 communities. More detail
of indmdual 8c1N[t supported is gi*n in the notes ofthe ¥¢ounts.
Further expenses were covered by the European Hub in Swrtzerland. In addf(ion to the Country
Leader, they provided graphits arKI marketing resources which vrds valued at cost. A breakd(yMI of
donated gc*Jds and servKes is promded in the notes to the accounts.
The Board prepare and nUal budget lch rs rrit0red at their quarterly meetings. This year, tsking
into account day to day runnirrfJ ec6ts and future fiJnding requirements, rt was decided that £3,000 was
a reasonable figure to hold in reserves, equating to approximately two months expenditure on
overheads. The actual reserbts at the year end 44Ere £11.3 {2019..£6,0871 whh is more than uthat
Was requirgd, ond the sU5 will be transferred lo South Asia al the next donation.
The tru8tees' annu8J report vas approv1 on 24 September 20218nd signed on behalf of the board of
trustses by..
P C Van Ha88ter
Trustee
W Tumer
Trustee
## **Empart (UK)**
## **Independent Examiner's Report to the Trustees of Empart (UK)**
## **Year ended 31 December 2020**
I report to the trustees on my examination of the financial statements of Empart (UK) ('the charity') for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michael W Reed Independent Examiner
Russell House Greenwell Road Alnwick Northumberland NE66 1HB
24 September 2021
**4**
## **Empart (UK)**
## **Statement of Financial Activities**
## **Year ended 31 December 2020**
||||**2020**||2019|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|17,943|63,956|81,898|52,304|
|Other trading activities|**5**|–|–|–|2,887|
|Other income|**6**|20,952|–|20,952|46,793|
|||��������|��������|���������|���������|
|**Total income**||38,895|63,956|102,850|101,984|
|||��������|��������|���������|���������|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of other trading activities|**7**|4,115|–|4,115|12,496|
|Expenditure on charitable activities|**8,9**|12,314|63,956|76,269|52,880|
|Other expenditure|**12**|17,157|–|17,157|32,597|
|||��������|��������|���������|���������|
|**Total expenditure**||33,586|63,956|97,541|97,973|
|||��������|��������|���������|���������|
|||��������|��������|���������|���������|
|**Net income and net movement in**|**funds**|5,309|–|5,309|4,011|
|||��������|��������|���������|���������|
|**Reconciliation of funds**||||||
|Total funds brought forward||6,087|–|6,087|2,076|
|||��������|��������|���������|���������|
|**Total funds carried forward**||11,396|–|11,396|6,087|
|||��������|��������|���������|���������|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 7 to 15 form part of these financial statements.**
**5**
Empart (UK)
statement of Financ5al Posltion
31 December 2020
2020
2019
Flxed assets
Tangible fued assets
17
1,0
941
Stocks
Debtors
Cash at bank and in hand
18
19
2,342
1,441
45.333
2,342
13,037
49,116
15,483
Creditors: amounts falllng due wlthln one year
Net curr•nt assets
38.816
10.337
10.300
11,3
11,3
5,146
6,087
6.087
Total assets less ¢unent Ilabllftl8s
Net assets
Funds of the charlty
Unrestricted funds
11,396
11,396
6,087
6,087
Totsl ¢hartty funds
These financigl statements were approved by the board of trustees and authorised for issue on 24
September 2021, and are signed on behalf of the board by:
P C Van Haasler
Trustee
W Tumer
Trustee
Th• notss on paw 7 to 16 fomi port ofthe8e financial ststement
## **Empart (UK)**
## **Notes to the Financial Statements**
## **Year ended 31 December 2020**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 24 Dacre Street, Morpeth, Northumberland, NE61 1HW.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**7**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**8**
**Notes to the Financial Statements** _**(continued)**_
## **Empart (UK)**
## **Year ended 31 December 2020**
**3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 33% straight line
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Stocks**
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
**9**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments** _**(continued)**_
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **4. Donations and legacies**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2020**|
||£|£|**£**|
|**Donations**||||
|Donations|17,943|63,956|81,898|
||��������|��������|��������|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2019|
||£|£|£|
|**Donations**||||
|Donations|12,644|39,660|52,304|
||��������|��������|��������|
**10**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
## **5. Other trading activities**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2020**|Funds|2019|
|||£|**£**|£|£|
||Fundraising events|–|–|2,215|2,215|
||Sales|–|–|672|672|
|||����|����|�������|�������|
|||–|–|2,887|2,887|
|||����|����|�������|�������|
|**6.**|**Other income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2020**|Funds|2019|
|||£|**£**|£|£|
||Mission teams|–|–|10,386|10,386|
||Donated goods|20,952|20,952|36,407|36,407|
|||��������|��������|��������|��������|
|||20,952|20,952|46,793|46,793|
|||��������|��������|��������|��������|
|**7.**|**Costs of other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2020**|Funds|2019|
|||£|**£**|£|£|
||Costs of other trading activities -|||||
||Staging events|4,115|4,115|12,496|12,496|
|||�������|�������|��������|��������|
|**8.**|**Expenditure on charitable activities by fund type**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2020**|
||||£|£|**£**|
||The advancement of religion.||–|47,963|47,963|
||The prevention or relief of poverty.||–|210|210|
||To advance education.||–|1,915|1,915|
||The relief of financial need and suffering among|||||
||victims of natural or other kinds of disaster.||–|13,868|13,867|
||Support costs||12,314|–|12,314|
||||��������|��������|��������|
||||12,314|63,956|76,269|
||||��������|��������|��������|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2019|
||||£|£|£|
||The advancement of religion.||–|37,751|37,751|
||The prevention or relief of poverty.||–|527|527|
||To advance education.||–|1,382|1,384|
||The relief of financial need and suffering among|||||
||victims of natural or other kinds of disaster.||–|–|–|
||Support costs||13,220|–|13,218|
||||��������|��������|��������|
||||13,220|39,660|52,880|
||||��������|��������|��������|
**11**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
## **9. Expenditure on charitable activities by activity type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly|Support costs|**2020**|2019|
||£|£|**£**|£|
|The advancement of religion.|47,963|11,474|59,437|50,969|
|The prevention or relief of poverty.|210|–|210|527|
|To advance education.|1,915|–|1,915|1,384|
|The relief of financial need and|||||
|suffering among victims of natural or|||||
|other kinds of disaster.|13,867|–|13,867|–|
|Governance costs|–|840|840|–|
||��������|��������|��������|��������|
||63,955|12,314|76,269|52,880|
||��������|��������|��������|��������|
## **10. Analysis of support costs**
|||Analysis of|||
|---|---|---|---|---|
|||support costs|||
|||activity 1|**Total 2020**|Total 2019|
|||£|**£**|£|
||Staff costs|3,407|3,407|6,844|
||Premises|2,814|2,814|2,381|
||Communications and IT|2,701|2,701|1,388|
||General office|1,960|1,960|811|
||Support costs - Other costs|592|592|1,779|
|||��������|��������|��������|
|||11,474|11,474|13,203|
|||��������|��������|��������|
|**11.**|**Analysis of grants**||||
||||**2020**|2019|
||||**£**|£|
||**Grants to institutions**||||
||Grants to an institution||37,470|29,533|
||||��������|��������|
||Total grants||37,470|29,533|
||||��������|��������|
The name of the institution has not been disclosed as this could be prejudicial to the grant made or the recipient institution or the individual working at the recipient institution.
## **12. Other expenditure**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2020**|Funds|2019|
||£|**£**|£|£|
|Consultancy|17,157|17,157|22,663|22,663|
|Mission teams|–|–|9,934|9,934|
||��������|��������|��������|��������|
||17,157|17,157|32,597|32,597|
||��������|��������|��������|��������|
**12**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
|**13.**|**Net income**|||
|---|---|---|---|
||Net income is stated after charging/(crediting):|||
|||**2020**|2019|
|||**£**|£|
||Depreciation of tangible fixed assets|416|141|
|||����|����|
|**14.**|**Independent examination fees**|||
|||**2020**|2019|
|||**£**|£|
||Fees payable to the independent examiner for:|||
||Independent examination of the financial statements|840|–|
|||����|����|
|**15.**|**Staff costs**|||
||The total staff costs and employee benefits for the reporting period are|analysed as|follows:|
|||**2020**|2019|
|||**£**|£|
||Wages and salaries|3,407|6,844|
|||�������|�������|
||The average head count of employees during the year was 1 (2019: 1).|||
No employee received employee benefits of more than £60,000 during the year (2019: Nil).
## **16. Trustee remuneration and expenses**
During the year £7,740(2019:£14,488) was paid to P Van Haaster in her role as European Chief Operating Officer. Travel expenses of £195 (2019:£nil) was paid to W Turner. No other trustees received any remuneration or benefits.
## **17. Tangible fixed assets**
||**Fixtures and**|
|---|---|
||**fittings**|
||**£**|
|**Cost**||
|At 1 January 2020|1,082|
|Additions|571|
||�������|
|**At 31 December 2020**|1,653|
||�������|
|**Depreciation**||
|At 1 January 2020|141|
|Charge for the year|416|
||�������|
|**At 31 December 2020**|557|
||�������|
|**Carrying amount**||
|**At 31 December 2020**|1,096|
||�������|
|At 31 December 2019|941|
||�������|
**13**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
|**18.**|**Stocks**|||
|---|---|---|---|
|||**2020**|2019|
|||**£**|£|
||Donated goods for distribution|2,342|2,342|
|||�������|�������|
|**19.**|**Debtors**|||
|||**2020**|2019|
|||**£**|£|
||Prepayments and accrued income|1,441|104|
|||�������|����|
|**20.**|**Creditors: amounts falling due within one year**|||
|||**2020**|2019|
|||**£**|£|
||Trade creditors|1,152|–|
||Accruals and deferred income|37,664|10,337|
|||��������|��������|
|||38,816|10,337|
|||��������|��������|
|**21.**|**Analysis of charitable funds**|||
||**Unrestricted funds**|||
||At|||**At**|
|---|---|---|---|---|
||1 January 202||**31**|**December**|
||0|Income|Expenditure|**2020**|
||£|£|£|£|
|General funds|6,087|38,895|(33,586)|11,396|
||�������|��������|��������|��������|
||At|||At|
||1 January 201||31|December|
||9|Income|Expenditure|2019|
||£|£|£|£|
|General funds|2,076|62,324|(58,313)|6,087|
||�������|��������|��������|�������|
|**Restricted funds**|||||
||At|||**At**|
||1 January 202||**31**|**December**|
||0|Income|Expenditure|**2020**|
||£|£|£|£|
|Restricted fund|–|63,956|(63,956)|–|
||����|��������|��������|����|
||At|||At|
||1 January 201||31|December|
||9|Income|Expenditure|2019|
||£|£|£|£|
|Restricted fund|–
����|39,660
��������|(39,660)
��������|–
����|
**14**
## **Empart (UK)**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2020**
## **22. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2020**|
||£|£|**£**|
|Tangible fixed assets|1,096|–|1,096|
|Current assets|12,293|36,823|49,116|
|Creditors less than 1 year|(1,993)|(36,823)|(38,816)|
||��������|��������|��������|
|**Net assets**|11,396|–|11,396|
||��������|��������|��������|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2019|
||£|£|£|
|Tangible fixed assets|941|–|941|
|Current assets|5,146|10,337|15,483|
|Creditors less than 1 year|–|(10,337)|(10,337)|
||�������|��������|��������|
|**Net assets**|6,087|–|6,087|
||�������|��������|��������|
**15**
**Empart (UK)**
**Year ended 31 December 2020**
## **Management Information**
**The following pages do not form part of the financial statements.**
**16**
## **Empart (UK)**
## **Detailed Statement of Financial Activities**
## **Year ended 31 December 2020**
||**2020**|2019|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|81,898|52,304|
||��������|��������|
|**Other trading activities**|||
|Fundraising events|–|2,215|
|Sales|–|672|
||����|�������|
||–|2,887|
||����|�������|
|**Other income**|||
|Mission teams|–|10,386|
|Donated goods|20,952|36,407|
||��������|��������|
||20,952|46,793|
||��������|��������|
||���������|���������|
|**Total income**|102,850|101,984|
||���������|���������|
**17**
## **Empart (UK)**
## **Detailed Statement of Financial Activities** _**(continued)**_
## **Year ended 31 December 2020**
||**2020**|2019|
|---|---|---|
||**£**|£|
|**Expenditure**|||
|**Costs of other trading activities**|||
|Purchases|–|2,182|
|Advertising|4,115|10,314|
||���������|���������|
||4,115|12,496|
||���������|���������|
|**Expenditure on charitable activities**|||
|Wages and salaries|3,407|6,844|
|Rent|1,892|1,776|
|Entertaining|105|82|
|Light and heat|226|222|
|Stripe processing fees|181|108|
|Insurance|280|134|
|It software consumables|2,701|1,388|
|Bank charges|–|15|
|Trave|472|1,667|
|Legal and professional fees|855|30|
|Telephone|226|222|
|Office costs|1,553|589|
|Depreciation|416|141|
|Aid and development|14,077|527|
|Community transformation team|9,557|1,800|
|Education and residential hostel|1,915|1,384|
|Transformation services|38,406|35,951|
||��������|��������|
||76,269|52,880|
||��������|��������|
|**Other expenditure**|||
|Consultancy|17,157|22,663|
|Mission teams|–|9,934|
||��������|��������|
||17,157|32,597|
||��������|��������|
||��������|��������|
|**Total expenditure**|97,541|97,973|
||��������|��������|
||��������|��������|
|**Net income**|5,309|4,011|
||��������|��������|
**18**
## **Empart (UK)**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 December 2020**
||**2020**|2019|
|---|---|---|
||**£**|£|
|**Costs of other trading activities**|||
|**Costs of other trading activities - Staging events**|||
|Fund raising events|–|2,182|
|Advertising|4,115|10,314|
||�������|��������|
||4,115|12,496|
||�������|��������|
||�������|��������|
|**Costs of other trading activities**|4,115|12,496|
||�������|��������|
**19**
## **Empart (UK)**
## **Notes to the Detailed Statement of Financial Activities** _**(continued)**_
## **Year ended 31 December 2020**
||**2020**|2019|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**The advancement of religion.**|||
|**_Activities undertaken directly_**|||
|Community transformation teams|9,557|1,800|
|Transformation centres|38,406|35,951|
||��������|��������|
||47,963|37,751|
||��������|��������|
|**_Support costs_**|||
|Salaries|3,407|6,844|
|Rent|1,892|1,776|
|Entertainment|105|82|
|Light & heat|226|222|
|Stripe processing fees|181|108|
|Insurance|280|134|
|It software and consumables|2,701|1,388|
|Bank charges|–|15|
|Travel expenses|472|1,667|
|Legal and professional fees|15|30|
|Telephone|226|222|
|Office costs|1,553|589|
|Depreciation|416|141|
||��������|��������|
||11,474|13,218|
||��������|��������|
|**The prevention or relief of poverty.**|||
|**_Activities undertaken directly_**|||
|Aid and development|(210)|(527)|
||����|����|
|**To advance education.**|||
|**_Activities undertaken directly_**|||
|Schools and educational|1,915|1,384|
||�������|�������|
|**The relief of financial need and suffering among victims of natural or other kinds of**||**disaster.**|
|**_Activities undertaken directly_**|||
|Aid and development|13,867|–|
||��������|����|
|**Governance costs**|||
|Governance costs - accountancy fees|840|–|
||����|����|
||��������|��������|
|**Expenditure on charitable activities**|76,269
��������|52,880
��������|
**20**