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2021-12-31-accounts

Page
Reference and administrative details ofthe Company, its Trustees and advisers
Chairman's statement 2-3
Trustees' report 4- 12
Independent
auditors'
report on the financial statements 13-17
Statement offinancial activities 18
Balance sheet
Statement ofcash flows 20
Notes to the financial statements

Designated Restricted Unrestricted Total Total
funds funds funds funds funds
2021 2021 2021 2D21 2020
Income from:
Donations
and
legacies 65,395 349,670 340,793 755,858 850,43 /
Other trading
activities
7,688 ?,421 10,109 16,331
investments 13 13 135
Total income 73,0&3 349,670 343,227 765,980 866,897
Expenditure
on:
Raising funds 19,684 19,684 15,578
Charitable
activities
16,991 416,629 349,332 782,952 639,175
Total expenditure 1S,991 416,629 3S9,D16 802,636 654,753
Net
income/(expenditure) 56,Q92 (66,959) (25,T89) (36,656) 212,144
Transfers
between
funds 13 (40,464) 3,569 36,895
Net movement in
funds 15,628 (63,39Q) 11,1QS (36,656) 212,144
Reconciliation of
funds:
Total funds brought
forward 372,652 2,884 3T5,536 163,392
Net movement in funds 15,628 (63,390) 11,106 (36,656) 212,144
Total funds carried
forward 15,628 309,262 13,990 338,880 375,536

2021 2020
Note
Fixed assets
Tangible assets 10 TT5
Current assets
Debtors 59,282 52,096
Cash at bank and in hand 292,242 336,422
351,524 388,518
Creditors: amounts falling due within one
year (13,420) (12,982)
Net current assets 338,104 375,536
Total assets less current liabilities 338,879 375,536
Net assets excluding pension asset 338,879 375,536
Total net assets 338,879 375,536
Charity funds
Designated
funds
13 'l5,628
Restricted funds 13 309,262 372,652
Unrestricted
funds
13 13,989 2,884
Total funds 338,879 375,536

2021 2020f
Cash flows from operating activities
Net cash used
in operating
activities (43,161) 170,647
Cash flows from investing activities
Dividends, interests and rents from investments 13 135
Purchase oftangible
fixed assets
(1,033)
Net cash (used in)/provided
by investing
activities (1,020) 135
Cash flows from financing activities
Net cash provided
by financing
activities
Change
in cash and cash
equivalents in the year (44,181) 1?0,782
Cash and cash equivalents at the beginning ofthe year 336,422 165,640
Cash and cash equivalents at the end of the year 292,241 336,422

Designated Restricted Unrestricted Total Total
funds funds funds funds funds
2021 2021 2021 2021 2020
Donations 31,185 4,481 333,091 368,757 311,997
legacies 9,001
Grants 34,210 345,189 379,399 517,433
Tax recoverable 7,702 7,702 12,000
Total 2021 65,395 349,670 340,793 755,858 850,431
Total 2020 6,468 589,534 254,429 850,431

Endowment Restricted Unrestricted Total Total
funds funds funds funds funds
2021 2021 2021 2021 2020
Fundraising 7,688 2,421 10,109 16,331
Total 2020 488 2,170 13,673 16,331
Restricted Unrestricted Total Total
funds funds funds funds
2021 2021 2021 2020
investment income 135
Total 2020 24 135

Activities
undertaken Support Total Total
directly costs funds funds
2021 2021 2021 2020f
Direct costs 578,912 204,040 782,952 639,175
Total 2020 493,848 145,327 639,175

Total Total
Activities funds funds
2021 2021 2020
Staff costs 152,206 152,206 95,345
Depreciation 258 258 130
Office rents 2,160 2,160 2,260
Travelling
expenses
28,289 28,289 17,781
lnsurances 7,998 7,998 6,214
Postage and stationery 2,331 2,331 2,410
Web costs 1,049 1,049 713
Telephone 736 736 744
Staff training 270 270 216
Staff welfare 755 755 29
Sundry expenses 308 308 222
Exchange loss 1,479 1,479 1,510
Exchange gain (999) (999) 10,853
Governance costs 7,200 7,200 6,900
204,040 204,040 145,327
Totai 2020 145,32? 145,327
Auditors'
remuneration
2021f 2020f
Fees payable to the Company's auditor for the audit ofthe Company's
annual
accounts
7,200 5,100

Staff c osts
2021 2020
Wages and salaries 152,206 95,345
152,206 95,345

Office
equipment
Cost or valuation
At 1 January 2021 1,335
Additions 1,033
At 31 December 2021 2,368
Depreciation
At 1 January 2021 1,335
Charge for the year 258
At 31 December 2021 1,593
Net book value
At 31 December 2021 775
At 31December 2020

2021 2020
Due within one year
Trade debtors 25,080 3'l,552
Other debtors 9,521 3,565
Tax recoverable 24,681 16,979
59,282 52,096

2020
Trade creditors 1,453 3,264
Other taxation and social security 1,727 2,173
Other creditors 1,140 645
Accruals and deferred income 9,100 6,900
13,420 52,982

Balance at
Balance at 1 31
January Transfers December
2020 Income Expenditure in/out 2021
f.
Unrestricted
funds
General Funds - all funds 2,884 343,226 (369,016} 36,895 13,989
Designated
funds
East Africa - General 10,761 (29T) (10,464)
Fundraising 62,322 (16,694) (30,000) 15,628
73,083 (16,991) (40,464) 15,628
Restricted funds
Community
Health
(601} 601
Agriculture (741) T41
CRADLE Projects (2,655) 2,655
HAPPEE 4,387 (4,387)
Covid 19Response 30,090 250 (30,340}
New Hope Rehabilitation
Centre 177,725 123,926 (165,381) (19,760) 116,510
HHA Chapel 3,800 3,500 (3,286) 4,014
Amazing
Grace
School 64,947 64,947
Guernsey Overseas Aid Water
Project (5,331) 5,331
Haiti Chaplaincy (1,9Q3} 1,903
HIV AIDS 5,000 {206} {4,794)
Maternity 19,929 (37,862) 17,933
MDB 10,440 (13,463) 3,023
Noah Memorial Fund 118,395 10,621 (9,517) 119,499
Rehabilitation 100,486 (106,843) 6,357
Rehab - Uganda 150 150
Solar Projects 42,642 (38,500} 4,142
East Afica - Refugee response 6,034 {6,Q34)
372,652 349,670 (416,629) 309,262

Statement
off
unds - prior year
Balance at
Balance at 31
1January Transfers December
2020 income Expenditure in/out 2020
E
Unrestricted
funds
General Funds - all funds 14,584 268,213 (190,500) (89,413) 2,884
Designated
funds
East Africa - General 6,956 (4,080) (2,876)
Restricted funds
Agriculture (814) 814
CRADLE Projects 150 (3,895) 3,?45
EP2030 62 (202) 140
HAPPEE 9,437 (9,437)
Covid 19Response 89,663 (59,573) 30,090
New Hope Rehabilitation
Centre 238,448 (60,723) 'I77,725
HHA Chapel 3,SOO 3,800
Amazing
Grace
School 3,973 23,978 (34,504) 6,553
Guernsey Overseas Aid Water
Project 13,783 l6,000 (29,783)
Haiti Chaplaincy (2,682) 2,682
HIV AIDS (3,677) 3,677
Maternity 1,393 (4'l,416) 40,023
MD8 6,885 (19,033) 'l2,148
Noah Memorial Fund 131,051 4.010 (16,666) 118,395
Rehabilitation 154,884 (177,391) 22,507
Rehab - Uganda 377 (377)
Solar Projects 42,642 42,642
148,807 591,729 (460,173) 92,289 372,652
Total offunds l63,391 598,685 (654,753) 375,536

Analysis ofn et as sets betwe en funds - c urr nt year nt year
Endowment Restricted Unrestricted Total
funds funds funds funds
2021 2021 2021 2021
Tangible fixed assets 775 775
Current assets 15,628 308,487 27,407 351,522
Creditors due within one year (13,420) (13,420)
Total 15,628 309,262 13,987 338,877
Analysis ofnet assets between funds - prior year
Restricted Unrestricted Total
funds funds funds
2020 2020 2020
Current assets 372,652 'l5,866 388,518
Creditors due within one year (12,982) (12,982)
Total 372,652 2,884 375,536
15. Reconciliation of net movement in funds to net cash flow from operating activities
2021 2020
Net
income/expenditure
for the year (as per Statement of Financial
Activities) (36,656) 212,144
Adjustments for:
Depreciation
charges
258 130
Dividends, interests and rents from investments (13) (135)
Increase in debtors (7,188) (31,875)
Increase/(decrease) in creditors 438 (9,617)
Net cash provided by/(used in) operating activities (43,161) 170,647

2021 2020
Cash in hand 292,241 336,422
Total cash and cash equivalents 292,241 336,422

At 1 At 31
January December
2021 Cash flows 2021
Cash at bank and in hand 336,422 (44,181) 292,241
336,422 (44,181) 292,241