| Page | ||||
|---|---|---|---|---|
| Reference | and Administrative | Details | ||
| Trustees' | Report | |||
| Statement | ofTrustees' | responsibilities | ||
| Independent Auditor's |
Report | |||
| Statement | of Financial | Activities. | ||
| Balance Sheet | 12 | |||
| Statement | of Cashflows. | 13 | ||
| Notes to the Financial | Statements. . | 14 |
| Total | Total | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | funds | funds | ||||
| funds | funds | 2022 | 2021 | ||||
| Notes | E | E | E | ||||
| Income from: | |||||||
| Donations and legacies |
1,799,412 | 247,792 | 2,047,204 | 1,583,871 | |||
| Trading income —online shop |
57,950 | 57,950 | 32,748 | ||||
| Investment income |
8 424 | 8 424 | 381 | ||||
| Total income | 1,865,786 | 247,792 | 2,113,578 | 1,617,000 | |||
| Expenditure on: |
|||||||
| Charitable activities |
1,556,666 | 234,320 | 1,790,986 | 896,327 | |||
| Raising funds | 126,958 | 126,958 | 57,053 | ||||
| Trading expenditure |
—online | shop | 30,568 | 30,568 | 6,470 | ||
| costs | |||||||
| Total expenditure | 1,714,192 | 234,320 | 1,948,512 | 959,850 | |||
| Net income and movement | in funds | 151594 | 13472 | 165 066 | 657 150 | ||
| Reconciliation of |
funds | ||||||
| Total funds brou ht forward |
1 051 827 | 151356 | 1 203 183 | 546 033 | |||
| Total funds carried | forward | 14 | 1,203,421 | 164,828 | 1,368,249 | 1,203,183 |
| Notes | 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|---|
| Fixed assets | ||||||||
| Tangible assets | 15,365 | 489 | ||||||
| Current assets | ||||||||
| Investments | 10 | 754,491 | 413,905 | |||||
| Stocks | 249,485 | 230,434 | ||||||
| Debtors | 12 | 50,173 | 101,875 | |||||
| Cash at bank and | in | hand | 378,304 | 521,335 | ||||
| 1,432,453 | 1,267,549 | |||||||
| Creditors: Amounts |
falling | due within | one year | 13 | (79,569) | (64,855) | ||
| Net current assets | 1,352,884 | 1,202,694 | ||||||
| Net assets | 1,368,249 | 1,203,183 | ||||||
| Funds ofthe charity: | ||||||||
| Restricted funds | 14 | 164,828 | 151,356 | |||||
| Unrestricted funds: |
||||||||
| Unrestricted general |
funds | 448,930 | 637,922 | |||||
| Unrestricted designated |
funds | 754,491 | 413,905 | |||||
| Total unrestricted | funds | 1,203,421 | 1,051,827 | |||||
| Total funds | 14 | 1,368,249 | 1,203,183 |
| Note | 2022 f. |
2021f | |||||
|---|---|---|---|---|---|---|---|
| Cash flows from operating | activities | ||||||
| Net cash | provided by operating |
activities | 16 | 205,767 | 539,696 | ||
| Cash flows from investing | activities | ||||||
| Interest | received | 8,424 | 381 | ||||
| Increase | in cash investments | (340,586) | (314,155) | ||||
| Purchase | of fixed assets | (16,636) | |||||
| Net cash (used in) investing | activities | (348,798) | (313,774) | ||||
| Change | in cash and cash equivalents | in the year | (143,031) | 225,922 | |||
| Cash and | cash equivalents at the beginning ofthe year |
521,335 | 295,413 | ||||
| Cash and cash equivalents | at the end | ofthe year | 378,304 | 521,335 |
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| 2022 | 2022 | 2022 | 2021 | |||
| E | E | |||||
| Donated | goods | for distribution | 283,837 | 283,837 | 182,215 | |
| Donations | and | le acies | 1 515 575 | 247 792 | 1 763 367 | 1 401 656 |
| 1 799412 | 247 792 | 2 047 204 | 1 583 871 |
| Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022f | 2021f | |||||||
| Interest | receivable | on | bank | de | osits | unrestricted | 8 424 | 381 |
| Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| Note | ||||||||
| Direct costs of charitable | activities: | |||||||
| Food, clothing and |
equipment | for | refugees | 811,470 | 446,682 | |||
| Staff costs | 524,668 | 64,323 | ||||||
| Operational | costs | 107,027 | 158,056 | |||||
| Advocacy | 84,441 | 43,156 | ||||||
| Warehouse | and storage costs | 132,919 | 96,772 | |||||
| Volunteer | costs | 22 891 | 12 753 | |||||
| Total direct | costs | 1,683,416 | 821,742 | |||||
| Support costs allocated | 37,816 | 32,580 | ||||||
| Governance | costs | allocated | 69 754 | 42 005 | ||||
| Total ex | enditure | on charitable | activit | 1 790 986 | 896 327 |
| Analysis ofgovernance and support costs |
||
|---|---|---|
| Support costs | Total 2022 |
Total 2021 |
| E | E | |
| Bookkeeping | 14,014 | 7,477 |
| Insurance | 6,144 | 6,477 |
| Bank charges | 2,289 | 1,512 |
| Depreciation | 1,760 | 3,540 |
| General expenses | 8,212 | 11,122 |
| Subscri tions and donations |
5 397 | 2 452 |
| 37 816 | 32 580 |
| Governance | costs | costs | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|---|
| 2022f | 2021 | ||||||||
| Audit fees | 9,360 | 8,160 | |||||||
| Preparation | of financial | statements | 1,680 | 1,560 | |||||
| Le al fees | 58 714 | 32 285 | |||||||
| 69 754 | 42 005 | ||||||||
| 6. | Staff costs, | trustees' | remuneration | and expenses | |||||
| Staff costs during | the | year | were as follows: | 2022 | 2021f | ||||
| Wages and | salaries | 480,378 | 62,923 | ||||||
| Social security | costs | 35,439 | 1,024 | ||||||
| Pension costs | 8 851 | 376 | |||||||
| 524,668 | 64,323 |
| his is st | ated after ch | arging: | ||||
|---|---|---|---|---|---|---|
| 2022f | 2021f | |||||
| Auditor's | remuneration | —Audit | 10,400 | 6,800 | ||
| Auditor's | remuneration | —Preparation | of financial | statements | 1,400 | 1,300 |
| De reciation | 1 760 | 3 540 |
| 9. Tangible fix |
ed | assets | ||||
|---|---|---|---|---|---|---|
| Office | Motor | |||||
| equipment | vehicles | Containers | Total | |||
| f. | ||||||
| Cost | ||||||
| At 1 October 2021 | 3,269 | 10,450 | 1,320 | 15,039 | ||
| Additions | 16636 | 16636 | ||||
| As at 30 September | 2022 | 3 269 | 27 086 | 1 320 | 31675 | |
| Depreciation | ||||||
| At 1 October 2021 | 2,780 | 10,450 | 1,320 | 14,550 | ||
| Charge in the year |
489 | 1 271 | 1 760 | |||
| As at 30 September | 2022 | 3 269 | li 721 | 1 320 | 16310 | |
| Net book values | ||||||
| At 30 September | 2022 | 15365 | 15365 | |||
| At 30 September | 2021 | 489 | 489 | |||
| 10. Investments |
||||||
| 2022f | 2021 f. |
|||||
| Cash investments | 754,491 | 413,905 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| f. | f. | |||
| New | and | used goods for distribution | 249,485 | 230,434 |
| 12. | Debtors | |||
| 2022 | 2021 | |||
| f. | f. | |||
| Accrued | income | 50,173 | 101,875 |
| 3. Creditors: Amounts falling due within on |
e year | |
|---|---|---|
| 2022 f. |
2021f | |
| Trade creditors | 35,207 | |
| Loan from a trustee | 317 | |
| Taxation and social security |
11,932 | 2,774 |
| Other creditors | 32 430 | 61 764 |
| 79,569 | 64,855 |
| 4. | Funds | ||||||
|---|---|---|---|---|---|---|---|
| Balance at | |||||||
| Balance at | 30 | ||||||
| 1October 2021 |
Income E |
Expenditure | Transfers E |
September 2022 |
|||
| Restricted | funds | ||||||
| Afghanistan | 124,056 | (124,056) | |||||
| Legal | fund | 124,797 | 124,797 | ||||
| Grou | s | 27 300 | 122 995 | 110264 | 40 031 | ||
| 151,356 | 247,792 | (234,320) | 164,828 | ||||
| Unrestricted | funds | ||||||
| General Desi nated funds |
637,922 413905 |
1,865,786 | (1,714,192) | (340,586) 340 586 |
448,930 754 491 |
||
| 1,051,827 | 1,865,786 | (1,714,192) | 1,203,421 | ||||
| Total | funds | 1,203,183 | 2,113,578 | (1,948,512) | 1,368,249 | ||
| Balance at | |||||||
| Balance at | 30 | ||||||
| 1October 2020 |
Income E |
Expenditure | Transfers E |
September 2021 |
|||
| Restricted | funds | ||||||
| Afghanistan | 184,000 | (59,944) | 124,056 | ||||
| Grou | s | 68,404 | 41,104 | 27,300 | |||
| 252,404 | (101,048) | 151,356 | |||||
| Unrestricted | funds | ||||||
| General | 447,033 | 1,364,596 | (858,802) | (314,905) | 637,922 | ||
| Desi | nated funds | 99,000 | 314,905 | 413,905 | |||
| 546,033 | 1,403,896 | (858,802) | 1,051,827 | ||||
| Total | funds | 546,033 | 1,617,000 | (959,850) | 1,203,183 |
| Unrestricted | Unrestricted | Total | |||
|---|---|---|---|---|---|
| Restricted | general | designated | funds | ||
| 2022 | 2022 | 2022f | 2022 f. |
||
| Tangible | fixed assets | 15,365 | 15,365 | ||
| Net current assets | 164,828 | 433 565 | 754,491 | 1 352 884 | |
| Total net | assets | 164 828 | 448 930 | 754 491 | 1 368 249 |
| Unrestricted | Unrestricted | Total | |||
|---|---|---|---|---|---|
| Restricted 2021f |
general 2021f |
designated 2021f |
funds 2021 f. |
||
| Tangible | fixed assets | 489 | 489 | ||
| Net current assets | 151,356 | 637 433 | 413,905 | 1 202 694 | |
| Total net | assets | 151356 | 637 922 | 413905 | 1 203 183 |
| 6. Reco |
nc | iliation o |
f net | movements in funds to |
net cash flow from operatin | g activities |
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| f. | f. | |||||
| Net movement in funds |
165,066 | 657,150 | ||||
| Depreciation | charge | 1,760 | 3,540 | |||
| Interest | income | (8,424) | (381) | |||
| Decrease | / | (increase) | in debtors | 51,702 | (76,782) | |
| Increase | in | creditors | 14,714 | 40,095 | ||
| Increase | in | stock | (19,051) | (83,926) | ||
| Cash inflow | from operating | activities | 205,767 | 539,696 |
| 7. Comparative S |
tatement | of Financial Activities |
||
|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | ||
| funds | funds | 2021 | ||
| Income from: | ||||
| Donations and legacies |
1,331,467 | 252,404 | 1,583,871 | |
| Trading income —shop takings |
32,748 | 32,748 | ||
| Investment income |
381 | 381 | ||
| Tota I income | 1 364 596 | 252 404 | 1 617000 | |
| Expenditure on: |
||||
| Charitable activities |
795,279 | 101,048 | 896,327 | |
| Raising funds | 57,053 | 57,053 | ||
| Trading expenditure costs |
—shop | 6,470 | 6,470 | |
| Total ex enditure | 858 802 | 101048 | 959 850 | |
| Net income and | ||||
| movement in funds |
505 794 | 151356 | 657 150 | |
| Reconciliation offunds |
||||
| Total funds brou ht forward |
546 033 | 546 033 | ||
| Total funds carried forward | 1,051,827 | 151,356 | 1,203,183 |