## **AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT(AISD)** ## **NOTES TO THE ACCOUNTS FOR YEAR ENDED 5 APRIL 2022** Report of the independent examiners to the trustees of AISD. I report on the Accounts for the year ended 05 April 2022 set out on the next pages. ## **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 (undersection 144 of the Charities Act 2011 – The 2011 Act) and that an independent examination is required It is my responsibility to: Examine the Accounts under section 145 of the 2011 Act To follow the procedures laid down in the General directions given by the Charity Commission (under section 145 (5) (b) of the 2011 Act), and To state whether particular matters have come to my attention ## **Income recognition** The income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to expend in a future period. Where income is restricted to a specific purpose it is recognised in the accounting period in which the expenditure for the specified project is incurred. ## **Expenditure recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual’s basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure heading. ## **Irrecoverable VAT** AISD is exempt from VAT registration, therefore is irrecoverable VAT and is charged against the expenditure heading for which it was incurred. ## **Charitable activities** Costs of charitable activities consist of the direct costs of activities, volunteering cots in club providing services to the users. ## **Basis of the independent Examiner’s report** My examination was carried out in accordance with general directions given by the charity Commission. An examination includes 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 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. ## **Independent Examiner’s statement** In connection with my examination, no material matters have come to my attention which cause me to believe that in, any material respect: The accounting records were not kept in accordance with the section 130 of the Charities Act, or The Accounts did not accord with the accounting records, or The Accounts did not comply with the applicable requirements concerning the form and content of Accounts set out in the Charities (Accounts and Reports) Regulations 2008 other that 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 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. ## **Laurent Tchouleng** ## **Member of AAT** ## **Laurence Accounting Services** ## **51 Bellevue Court** ## **Nottingham** **NG3 3NA** ## **African Institute for Social Development** ## **EXAMINER REPORT FOR THE YEAR ENDED 5 APRIL 2022** Report of the independent examiners to the trustees of AISD. I report on the Accounts for the year ended 05 April 2022 set out on the next pages. ## **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 2011 Act) and that an independent examination is required It is my responsibility to: Examine the Accounts under section 145 of the 2011 Act To follow the procedures laid down in the General directions given by the Charity Commission (under section 145 (5) (b) of the 2011 Act), and To state whether particular matters have come to my attention ## **Basis of the independent Examiner’s report** My examination was carried out in accordance with general directions given by the charity Commission. An examination includes 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 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. ## **Independent Examiner’s statement** In connection with my examination, no material matters have come to my attention which cause me to believe that in, any material respect: The accounting records were not kept in accordance with the section 130 of the Charities Act, or The Accounts did not accord with the accounting records, or The Accounts did not comply with the applicable requirements concerning the form and content of Accounts set out in the Charities (Accounts and Reports) Regulations 2008 other that 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 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. ## **Laurent Tchouleng,** Member of AAT, Laurence Accounting Services, 51 Bellevue Court, Nottingham. NG3 3NA ## **ACCOUNT REPORT 2021/2022 AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT** SUITE 3 TECHNOLOGY WING LENTON BUSINESS CENTRES NG7 2BY NOTTINGHAM ## **INCOMING RESOURCES FOR THE YEAR ENDED 05 APRIL 2022** |**DETAILS**|**Unrestricted Fund**|**Restricted**
**Fund £**|**£**
**2020**|**£**
**2021**|**£**
**2022**| |---|---|---|---|---|---| |NOTTINGHAM EQUAL|0.00|10,000.00|6,000.00|2,000.00|2,000.00| |DERBYSHIRE|0.00|9,987.00|0.00|0.00|9,987.00| |TERRENCE HIGGINS TRUST|0.00|19,718.00|13,693.00||6,025.00| |NOTTINGHAM CITY COUNCIL|||||3,443.52| |DONATIONS|200.00|||200.00|1,130.00| |PATRA NOTTINGHAM|||||500.00| |Total Income|**200.00**|**39,705.00**|**19,693.00**|**2,200.00**|**23,085.52**| ## **AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT** ## **SUITE 3 TECHNOLOGY WINGS** ## **LENTON BUSINESS CENTRES** ## **NG7 2BY** ## **RESOURCES EXPENDED FOR THE YEAR ENDED 05 APRIL 2022** |DETAILS|**UNRES**
**TRICTED 2021 £**|**RESTRICTED**
**2022**|**2020**
**£**|**2021**
**£**|**2022**
**£**| |---|---|---|---|---|---| |Office rent|0.00|2550.72|2550.72|2,763.28|2,550.72| |Bank Charges|0.00|0.03|415.91|0.15|0.03| |Health Event||4982.90|7396.49|493.00|4,982.90| |Room Hire|||369.00||| |Public LiabilityInsurance|||289.50||| |Publicity& Advertisement|||100.00||| |Volunteers’ expenses||200.00|1000.00|1,045.00|200.00| |Food Covid 19||1500.00||2,192.50|1,500.00| |Food Support||1192.49|||1,192.49| |PASANTE||283.56|||283.56| |HIV||834.99|||834.99| |Health Promotion Summer||||501.00|| |Telephone||485.91||468.28|485.91| |Activities|0.00||1900.00||| |**TOTAL**|**0.00**|**12030.60**|**14021.62**|**7,463.21**|**12,030.60**| ## **AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT** ## SUITE 3 TECHNOLOGY WINGS LENTON BUSINESS CENTRES NG7 2BY ## **VOLUNTEERING FROM 06 APRIL 2021 TO 05 APRIL 2022** ## **MEMBERS & VOLUNTEERS** |DESIGNATION|**2020**|**2021**|**2022**|**TOTAL**| |---|---|---|---|---| |Administrative|6|8|10|24| |Board Members|8|8|8|24| |Seasonal|43|42|23|103| |Total|57|58|41|| |**NOTE 1**
CURRENT ASSETS||||| |**Description**|**2020**|**2021**|**2022**|**TOTAL £**| |Barclays|5671.38|408.17|11463.09|5671.38| |**TOTAL**|**5671.38**|**408.17**|**11463.09**|**5671.38**| ## AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT SUITE 3 TECHNOLOGY WINGS LENTON BUSINESS CENTRE NOTINGHAM NG7 2BY ## **INCOME STATEMENT FOR THE YEAR ENDED 05 APRIL 2022** |DETAILS|NOTE|UNRES
TRICTED
FUND £|RESTRIC
TED
FUND £|**2020**
**£**|**2021**
**£**|**2022**
**£**| |---|---|---|---|---|---|---| |Income for theyear||0.00||19693.00|2,200.00|23,085.52| |**TOTAL INCOME**||**200.00**|**2000.00**|**19693.00**|**2,200.00**|**23,085.52**| |||||||| |Resources Expended||0.00|7463.21|14021.62|7,463.21|12,030.60| |Total resources expended||**0.00**|**7463.21**|**14021.62**|**7,463.21**|**12,030.60**| |||||||| |**Net Income for the Year**||**200.00**|**-5463.21**|**5671.38**|**-5,263.21**|**11,054.92**| |Net Income in 2020|||||**5,671.38**|| |Final Income for 2021|||||**408.17**|**408.17**| |Final Income for 2022||||||**11,463.09**| ## AFRICAN INSTITUTE FOR SOCIAL DEVELOPMENT SUITE 3 TECHNOLOGY WINGS LENTON BUSINESS CENTRES NG7 2BY ## **BALANCE SHEET AS AT 05 APRIL 2022** |**DESIGNATION**|**NOTE**|**2019 £**|**2020 £**|**2021 £**|**2022 £**| |---|---|---|---|---|---| |Fixed Assets|||||| |||0.00|0.00||0.00| |CURRENT ASSETS
Barclays Bank|1|**3299.21**|||| ||||||| ||||**5671.38**|**408.17**|**11,463.09**| ||||||| ||||||| |Current Liabilities|||||| |Trade & other Payables||0.00|0.00||0.00| ||||||| |**Net Assets**||**3299.21**|**5671.38**|**408.17**|**11,463.09**| ||||||| ||||||| |Financed by|||||| |Restricted Fund||3299.21|5671.38|208.17|11,263.09| |Unrestricted Fund||||200.00|200.00| |**Total**||**3299.21**|**5671.38**|**408.17**|**11,463.09**| ## **END OF ACCOUNT REPORT**