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2022-06-30-accounts

Registered Charity Number: 1165390 Company Registration Number: 09641227

One Life Global Welfare

Annual Report & Financial Statements

30th June 2022

One Life Global Welfare Annual Report & Financial Statements

Contents

Page
Trustee's Report 3
Independent Accountants' report 19
Statement of Financial Activities 20
Balance sheet 21
Notes to the accounts 22

The Report of the Trustees for the year ended 30 June 2022

Introduction

One Life Global Welfare (OLGW) is a humanitarian organisation responding to human sufferings in emergency and disaster situations all over the world regardless of race, gender, ethnicity, class and religion.

Governing Document

One Life Global Welfare under its constitution is a UK registered charity (1165390) with the Charity Commission. It is a charity limited by guarantee organisation whose foundation was registered with the Charity Commission on 2[nd] of February 2016.

Message from the Trustees

The Board of Trustees are satisfied with the performance of One Life Global Welfare during the year and the position at 30[th] June 2022.

There are three trustees.

As new trustees of OLGW, we feel honoured and privileged to contribute (and have responsibility) to One Life Global Welfare. The previous board of trustees have excelled in ensuring all activities of the charity were completed to their best of their ability, and it is understandable due to their accentuating circumstances, that they are not now able to continue to dedicate the time required to aid the expansion of OLGW.

We shall ensure that all work in helping those who are underprivileged and impoverished, both domestically and globally.

Public benefit

The section of this report which refers to the charity’s objectives and activities sets out the aims and objectives of the charity. With respect to this and in accordance with guidance provided by the Charity Commission (general guidance on public benefit), the trustees have concluded the following:

Objectives, Aims and Activities of the Charity

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

The principal objectives set out by the charity and contained within our trust deeds, are summarised as follows:

The prevention or relief of poverty in any part of the world by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

The advancement of the Islamic religion for the benefit of the public.

Our objectives are set to reflect the aims and purpose of the charity. They are reviewed and assessed by the Trustees to ensure they continue to reflect our aims. The Charity Commission’s guidance notes have been consulted in formulating these objectives.

Achievements during the year

International Aid Programmes

During this financial year, we have operated at a slower pace as we improve the quality of our work.

We have continued to focus our charitable projects on Nigeria, Pakistan, Uganda, Nepal, Sri Lanka and Togo.

During this particular accounting year we have focused more on these particular countries.

Thousands of families living in severe poverty have significantly benefitted with the delivery of our water, sustenance, education, disability and food projects.

Food Packs (locally sourced)

Food packs were bought within the countries in which we operate and were provided in many areas affected by drought and general poverty. Approximately 5,000 food packs were handed out this year to families. We focused on many who had members who had a disability and were unable to earn an income to help provide for their families.

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Hot Meals

Approximately 100,000 fresh meals consisting of meat, vegetables, fruits and drinks have been distributed throughout the year. We have provided these meals in Uganda, Nigeria, Pakistan, Togo, Nepal and Sri Lanka focusing on people with special needs, widows, children and the elderly

Water is Life Project

Millions of people suffer each day with access to no water or having to manage with unclean water.

Water projects continued in Pakistan through drilling bore holes and installing water pumps. 98 wells were bored and installed in Tharparkar region of Pakistan. The people there live in hot climate conditions and struggle each day due to lack of many resources.

In Nigeria, we drilled 13 deep wells. Not only providing for village families but also schools of mixed faiths. Many people travel far to fetch water. Many only have water from dirty streams used by cattle.

In Uganda, 7 wells were dug, and 10 wells were repaired for poor communities

In Nepal, 41 wells were dug and installed for poor communities. People appreciated and were grateful they have received a helping hand.

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Disability Support project

Our disabled persons support project, assisted poverty-stricken families. Life is hard enough in such areas, but having to also manage caring for young disabled children is even more challenging. OLGW was able to support their needs in the form of food packs per month in Uganda.

180 wheelchairs and special bikes were provided for special needs individuals in Pakistan and Nigeria.

Education project

During this period, we continued to help support a school we built in Mbale, Uganda during 2020. Providing financial support for school meals each day as well as helping support costs for fencing and other licensing requirements by the local council. The school is providing secular education for all faiths and is doing well.

Fresh meals were provided for special needs school in Kwara state Nigeria. The school has 450 students with special needs. Our team cook hot meals and then distribute them. The school principal has praised our efforts for continuing to help the school since 2017.

In Sri Lanka, school students were provided with stationary, bags and bicycles.

Sustenance Projects

During this period, efforts have been made to aid impoverished adults, especially widows and sole earners to earn a living. This has been made possible by delivering projects such as sewing machines, pepper grounders, Rickshaws and setting up simple stalls to sell items and make profit. These projects were implemented in Nigeria and Nepal.

IFE GLoBALW￿LFARE IL IEPAL NEPAL TENANCE PROJECT 2021 NE LIFE NEPAL SUSTEPIANCE PROJECTS 2021 LOBAI WELFARE IBIIITY SUPPORT .ADIES GERMANY 202 GEFIIA 2022 LOBALW

Qurbani (Ritual sacrifice following Eid al-Adha)

Countless people can only dream for meat and at this time of year and we try to provide thousands of people with quality meat.

A busy period, our Qurbani project in Pakistan, Uganda, Nigeria, Nepal and Togo provided thousands of impoverished people with fresh meat. Every donor who funded an animal for sacrifice in this project was provided with pictures as standard practice.

UK Projects

Once a week, hot meals are provided for the homeless and impoverished people in Manchester. Our team works closely with a local cash and carry who generously donate all the ingredients and disposables. The meals are then cooked either by the local businesses (free of charge). The team of volunteers then congregate at the designated location where we serve the meals. A typical menu may include rice (boiled or pilau), meat curry (lamb or chicken) with vegetables or lentils, hot tea, cold drinks, biscuits and more than often, some form of dessert. On average approximately 100 individuals benefit from this service each week. Everyone is invited to return for refills and eat to their content.

Deployments & Due Diligence

During this period, Visits were conducted to monitor previous water wells installed in Tharparkar, Pakistan. Winter aid was also distributed during October 2021 for impoverished families in Sukkar, Pakistan.

To successfully complete a proposed project, One Life Global Welfare, through due diligence, carefully selects non-political partners from the voluntary sector.

In future, opportunities may be provided for volunteers to join us on selected journeys. Due to the nature of our work, and the environments we visit, any prospective volunteer wishing to travel will be expected to undergo thorough vetting procedure including interviews, the meeting of strict requirements and adherence to a Code of Conduct.

Operating a robust monitoring policy, OLGW, through due diligence carefully selects non-political partners from the voluntary sector in order to successfully complete a proposed project where required.

Due to the nature of our work and the environments we visit any prospective volunteer wishing to travel are expected to undergo thorough interviews, meet strict requirements, and adhere to a well thought out code of conduct.

OLGW's robust, and transparent, monitoring policy, including stringent safeguards allows:

Because of OLGW's robust monitoring policy, due diligence and safeguarding, several potential significant problems were identified and resolved. All potential problems were received by OLGW, and rapidly dealt with in accordance with OLGW's monitoring policies and procedures and allowed them to be resolved in an expedient manner, resulting in a negligible negative impact on our activities and activities.

Experience over the years of successful OLGW projects have allowed any practical pitfalls, to be learnt from, and where required integrated by OLGW to improve future performance and quality of service of projects.

Principal funding sources

Our main funding sources are donations from general members of the public for our projects. We also collect religious dues from the Muslim community such as Zakat and Sadaqah.

Our main month for donations is the Islamic holy month of Ramadan and is generally our busiest period of the year. Ramadan 2022 was much busier than the previous year as the world slowly adjusts to the covid pandemic.

All funds raised are utilised on identified projects or pending appeals.

Future Plans

One Life Global Welfare’s future plans include:

Name, registered office, and constitution of the charity

The full name of the charity is One Life Global Welfare.

Charity Number 1165390 Company Number 09641227 Registration Date 2[nd] February 2016 Principle and Registered One Life Global Welfare Address Manchester Paper (converter) Ltd Victoria Works William Road Gorton Manchester M18 7AY

Email: info:onelifeglobalwelfare.org.uk

Board of Trustees Khaleel Ahmed Mustafa Farah Jahan Nasir Waqar Ahmed Accountants Virtus Financial Services Chartered Certified Accountants Bankers The Co-Operative Bank Plc

Structure, Governance and Management

Appointed trustees are responsible for general management and control of the charity and to ensure that it operates within the guidelines dictated by the Charity Commission and its own governing documents.

The trustees meet regularly to discuss and review the charity’s operations. At these meetings they also make decisions relating to the running of the charity and its activities, mainly the delivery of humanitarian aid projects in different parts of the world, as well as within the UK.

Risk Management

The trustees continually assess the risks that the charity may face in our countries of operation, particularly those that are deemed as high risk. Currently, the trustees are satisfied that the necessary systems and procedures are in place to manage the risks that the charity may face.

Although we have always been vigilant in making sure procedures and monitoring systems are in place to ensure the charity mitigates risks, we believe it is current best practise, and for the foreseeable future, to focus our efforts on targeted countries, and enhance the quality of our work.

Financial Access

The banking system is a key component of charities be able to deliver on it humanitarian commitments. If OLGW is not able to receive or transfer money securely, legally and reliably through trusted financial institutions, it simply cannot fulfil its purpose. The obstacles and delays charities such as OLGW face when moving funds to provide timely assistance to those in need have a direct impact on people’s lives. We understand the needs of the financial institutions to conduct due diligence, however this must be balanced with an understanding that charities of all sizes have a role to play in the international humanitarian sector and we are grateful to for the relationship we have with The Co-Operative Bank, and their diligent staff for being highly professional and providing to be an ethical bank.

Covid Pandemic

As a result of our risk assessments and the ongoing Covid global pandemic, like the prior year we have maintained the number of countries in which we program.

In terms of income OLGW is blessed that we have a core donor base of grass root supporters that give endlessly to our campaigns, our donors are primarily made up of the local community.

We continue to tightly control our non-charitable expenditure, hence we don't use large expensive campaigns to promote our work; instead, we focus on showcasing our impact via freely available social media platforms and our website https://onelifeglobalwelfare.org.uk.

Finally, whilst our reserves have increased during this period, this is because we are ensuring that we continue to work safely delivering aid. Utilising our volunteer base, we believe we have sufficient funds to meet core operating costs, and our beneficiaries that are suffering hardships due to natural disasters and the global economic downturn.

Free Reserves

The Charity as at 30[th] June 2022 had free reserves of £70,121 (2021: £49,658). This has been decision to utilise our reserves to deliver more than ever, utilising our volunteer base we believe we have sufficient funds to meet core operating costs, our beneficiaries need including those based here in the UK that are suffering due to this global pandemic. We have already started to distribute food items to the poor and vulnerable within our surrounding areas, and in compliance with the Government advice on social distancing.

The charity’s focus is on cash flow for financial sustainability. The charity’s activities are managed in accordance with cash-flow available.

Going Concern

The Board consider that One Life Global Welfare is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations. The trustees have considered the going concern assumption and are not aware of any significant doubts about the charity’s ability to continue as a going concern.

Recruitment and appointment of new trustees

The board of trustees have overall responsibility to recruit new trustees and volunteers.

In selecting volunteers, we take on-board experience, and skill sets, that will contribute towards success in the particular area, the person is being selected for. Formal interviews are performed.

OLGW has a strict policy with regards to aid trips, and hence only a select few individuals are allowed to travel to participate in projects abroad.

Many volunteers participate in raising funds, and contribute with the loading of aid onto containers, which are destined for countries in dire need of it.

Relationships between the charity and related parties

The induction of new Trustees would include an explanation of the function of the Board of Trustees and appointing a mentor for the new member to the Board of Trustees. An overview of the organisation and its activities is provided. On-going appropriate training is recommended.

Financial Review

Policies on reserves

The trustees have reviewed the reserves of the charity. It is the intention of the charity to utilise the funds as it receives within a year of receiving them.

Availability and adequacy of assets of each of the funds

The board of trustees are satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The financial statements are set out on pages 2 0 to 28

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 Statement of Recommended Practice and Section IA of FRS102 the trustees consider the financial performance by the charity during the year to have been satisfactory.

The Statement of Financial Activities show incoming resources for the year of a net inflow of £25,583, (£33,107) (2021), the majority of the expenditure is spent on delivering the charitable activities as stated in the Charity's aims and objectives.

Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the Statement of Recommended Practice and Section IA of FRS102.

In particular, charity law requires the Trustees, if they prepare accounts on an accrual’s basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to: ‐

To prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the charity legislation. 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 also responsible for the contents of the Trustees' report, and the accountant preparing the accounts has no responsibilities in relation to the Trustees' report.

Audit Exemption

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to the accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.

This report was approved by the board of trustees on 16[th] March 2022

Khaleel Ahmed Mustafa

Khaleel Ahmed Mustafa

Chairman

Report of the Independent Examiner to the trustees On the accounts of the Charity for the year ended 30 June 2022

We report on the financial statements of the charity on pages 20 to 28

Respective responsibilities of directors and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceed £1,000,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the 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 you as 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 in the next statement.

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 of the requirements:

The Examiner's relevant professional qualification is: Chartered Certified Accountant

Virtus Financial Services Chartered Certified Accountants Birmingham

The date upon which this report was completed is :- 16[th] March 2023


One Life Global Welfare
Statement of Financial Activities
for the year ended 30 June 2022
Last
Unrestricted Restricted Total Year
Total
Funds Funds Funds Funds
Notes 2022
2022
2022		 2021
£ £
£		 £
Income and Endowments:
Donations 4 215,903
127,276
343,179		 192,455
Total Income 215,903 127,276 343,179 192,455
Expenditure
Raising Funds 485 - 485 286
_C_haritable activities 5 194,985 122,155 317,111 159,063
Total Expenditure 195,441
122,155		 317,596 159,348
Net Income/(Expenditure) 20,463
5,120		 25,583 33,107
Transfers of funds - - - -
Net Movement in Funds **20,463 ** - 25,583 33,107
Reconciliation of Funds
Total funds brought forward 49,658
358
50,017		 16,910
Total Funds carried forward 8 70,121
5,478		 75,599 50,017
All activities derive from continuing operations
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 22 to 28 form an integral part of these accounts.
Charity Balance Sheet
One Life Global Welfare
Balance Sheet as at 30 June 2022
Notes
The assets and liabilities of the charity :
Fixed assets
Tangible assets
Total fixed assets
Current assets
Debtors
Cash at bank and in hand
Total current assets
Liabilities:-
Creditors falling due within one year
9
Net current assets
Total assets less current liabilities
Net assets including pension asset / liability
The funds of the charity :
Unrestricted income funds
Restricted income funds
Total charity funds
8		 77,852 2022
£
-
-
75,599
75,599
75,599
70,121
5,478
75,599		 51,319 2021
£
-
-
50,017
77,852 51,319
(2,253) (1,303)
50,017
50,017
49,658
358
50,017

Khaleel Ahmed Mustafa

Khaleel Ahmed Mustafa Chairman

Approved by the board of trustees on 16[th ] March 2023

The notes on pages 22 to 28 form an integral part of these accounts.

21

Notes to the accounts

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation of the accounts

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 Section IA of FRS102 and Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The charity has taken advantage of the exemption from the requirement to produce a cash flow statement.

OLGW meets the definition of a public entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction unless otherwise stated in the relevant accounting policy note.

b) Preparation of the accounts on a going concern basis

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

There were no key judgements made by the trustees which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next accounting period.

c) Income

Income is recognised where 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.

d) Expenditure and irrevocable 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:

The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are:-

22

Notes to the accounts (continued)

There are a number of costs, where it is impracticable to allocate these costs precisely between administration and charitable expenditure and the trustees have allocated such costs on the basis of reasonable estimates as follows: On the basis of salary costs and estimated time spent on different activities.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

e) Tangible fixed assets

Individuals fixed assets costing £1,000 or more are capitalised at costs and depreciated over their estimated useful economic live on a straight-line basis. The charity has not acquired any assets over the capitalisation cost of £1,000 in the current year or prior year.

Computer and Office equipment 25%

f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued ay the amount prepaid net of any trade discounts due.

g) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments in short term deposit accounts.

h) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result 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.

i) Taxation

The charity meets the criteria and tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definition of a charitable company for UK taxation purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within the categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. No corporation tax liability arises in the accounts.

j) Funds Accounting

Funds held by the charity are:

23

Notes to the accounts (continued)

2. Surplus for the financial year

This is stated after crediting:
Donations
3.
Expenses paid to trustees
Travel and Accommodation
Telephone (Charity Business related)
Total
4.
Income
Income
Donations
Donated Goods
Total Income		 2022
2021
£
£
343,179
192,455
2022
2021
£
£
-
-
-
-
Nil
Nil
2022
2021
Humanitarian Relief
Total
Total
£
£
£
317,179
317,179
192,455
26,000
26,000
-
343,179
343,179
192,455

Donated Goods: 2021 - Nil

Notes to the accounts (continued)

Expenditure
Raising funds
Charitable activities
Support Cost & Compliance
Total Expenditure
Net Income by activity		 485
485
286
311,535
311,535
156,927
5,576
5,576
2,135
317,596
317,596
159,348
25,583
25,583
33,107

5. Analysis of charitable expenditure by activity

Nature of charitable expenditure
Activities undertaken directly
Bangladesh
Nepal
Nigeria
Pakistan
Sri Lanka
Togo
Uganda
UK
Support costs of charitable activities (see Note 6)
Total charitable expenditure analysed by activity		 Humanitarian
Relief
Total 2022
Total 2021
£
£
£
1,210
871
34,603
11,546
52,090
38,246
109,967
58,306
14,730
3,010
7,763
6,933
53,772
23,796
26,000
-
300,135 142,708
16,976 16,355
300,135 317,111
159,063

25

An explanation of the main features of charitable expenditure is given in note 1 to the accounts

6. Analysis of Total Support Costs by Activity

Nature of support costs
Activities undertaken directly
Support Costs & Compliance
Total support costs analysed by activity
7.
Staff Costs and Emoluments
Gross Salaries
Employers National Insurance
Total
Number of full time equivalent employees
Operational Support & Admin		 General Support
Total 2022
Total 2021
£
£
£
11,400
11,400
14,220
5,576
5,576
2,135
16,976
16,976
16,355
2022
2021
£
£
11,400
11,400
-
-
11,400
11,400
2022 2021
1
1

Volunteers have donated an unquantifiable amount of time to One Life Global Welfare of which is impossible to reflect.

There were no fees or other remuneration to the trustees.

There were no employees with emoluments in excess of £60,000 per annum.

26

Notes to the accounts (continued)

8. Analysis of assets and liabilities representing funds

At 30 June 2022
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
72,374
(2,253)
70,121		 Restricted
Funds
£
-
5,479
-
5,479		 Total
Funds
£
-
77,852
(2,253)
75,599
At 30 June 2021
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
50,961
(1,303)
49,659		 Restricted
Funds
£
-
358
-
358		 Total
Funds
£
-
51,319
(1,303)
50,017

27

The individual funds included above are :-

Humanitarian Relief Funds at
Movements
Transfers
Funds at
2021
in
Between
2022
Funds
Funds
as below
£
£
£
£
50,017
25,583
-
75,599
50,017
25,583
-
75,599

Analysis of movements in funds as shown in the table above

Incoming Outgoing Gains & Movement
Resources Resources Losses In funds
£ £ £ £
343,179 317,596 - 25,583
343,179 317,596 - 25,583
9.
Creditors: amounts falling due within one year
Trade creditors
Taxes & Social Security
Salaries
Total		 2022
2021
£
£
1,250
1,250
74
53
929
-
2,253
1,303
  1. Endowment Funds The charity had no endowment funds in the year ended 2022 or in the year ended 2021

28