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|---|---|---|---|---|
|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|
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|||||||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|
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||||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|
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||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|
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|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|
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|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|
##
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||||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|