2020-07-31-accounts - H20 Help To Orphans

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Trustees' Annual Report for the period

Period start date Period end date 01 08 2019 31 07 2020

From

Section A Reference and administration details

Charity name H20 Help To Orphans Other names charity is known by Registered charity number (if any) 1173456

Charity's principal address 423 Ashton Old Road

Manchester Postcode M11 2DL

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Prof Yeng Shiong Ang
2 Xin Xin Yang 07/03/2019
3 Say Chong Voong Chairman
4
5
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12
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14
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18
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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of	advisers (Optional information)	advisers (Optional information)
Type of adviser	Name	Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution

(eg. trust deed, constitution)

How the charity is constituted

CIO

(eg. trust, association, company)

Appointed Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
Trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

The prevention or relief of poverty. Religious activities.

Summary of the objects of the charity set out in its governing document

March 2012

TAR

Education, clothing and food have been provided to displaced people in poverty (mainly children) and Orphanages.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

March 2012

TAR

Section D Achievements and performance

100% of donations have been used for charitable purposes with zero Summary of the main management costs. achievements of the charity during the year Children in poverty at Myanmar and orphanage in Thailand have been educated, clothed and fed.

March 2012

TAR

Section E Financial review

No reserves

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Say Chong Voong Position (eg Secretary, Chair, Chairman etc)

Date 31/05/2021

March 2012

TAR

TAR March 2012

	1173456 Period start date 01/08/2019 To Period end date 31/07/2020 CC17a H20 Help To Orphans Annual accounts for the period	1173456 Period start date 01/08/2019 To Period end date 31/07/2020 CC17a H20 Help To Orphans Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities GIFT Aid to be claimed S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs Bank Fees S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before other* *recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
	S01 S02 S03 GIFT Aid to be claimed S04 S05	- - - - - 38 10,751 - 10,789 - - - - - - - - - 2,688 - 2,688 - - - - - -
		38 13,439 - 13,477 -
		- - - - - - - - - - - - - - - - - - - - - 10,837 - 10,837 - - 10 - 10 - - - - - -
		- 10,847 - 10,847 - 38 2,592 - 2,630 -
		- - - - -
		38 2,592 - 2,630 -
		- - - - - - - - - -
		38 2,592 - 2,630 -
		- - - - -
		38 2,592 - 2,630 -

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Section B Balance sheet	Section B Balance sheet	Section B Balance sheet
Fixed assets Tangible assets (Note 9) Investments (Note 10) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 12) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note Unrestricted funds Restricted income funds £ £ F01 F02 B01 - - B02 - - B03 - - B04 - - B05 - - B06 2,072 3,665 B07 - - B08 39 447 B09 2,111 4,112 B10 - - B11 2,111 4,112 B12 2,111 4,112 B13 - - B14 - - B15 2,111 4,112 B16 2,111 B17 - B18 4,112 B19 B20 2,111 4,112 Signature YENG SHIONG ANG	Unrestricted funds £ F01 - - -	Restricted income funds £ F02 - - -	Endowment funds £ F03 - - -	Total this year Total last year £ £ F04 F05 - - - - - -
		-	-	-	- -
		- 2,072 - 39	- 3,665 - 447	- - - -
					- - 5,737 - - - 486 -
		2,111	4,112	-	6,223 -
					- -
		-	-	-

		2,111	4,112	-	6,223 -

		2,111	4,112	-	6,223 -
					- - - -
		- -	- -	- -

		2,111	4,112	-	6,223 -
		2,111 -	4,112	-	2,111 - - - 4,112 - - -
		2,111	4,112	-	6,223 -
				Date of approval 22/05/2021 22/05/2021 Say Chong Voong Yeng Ang Print Name

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

				This year		Last year
		Analysis		£		£
Voluntary income	Trustees Other			10,513 2,964		6,350 1,663
							-
							-
							-
			Total	13,477		8,013

Activities for generating funds					-		-
					-		-
					-		-
					-		-
					-		-
			Total		-		-

Investment income					-		-
					-		-
					-		-
					-		-
					-		-
			Total		-		-

Incoming resources from					-		-
charitable activities					-		-
					-		-
					-		-
					-		-
			Total		-		-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Investment management costs Fundraising trading costs Costs of generating voluntary income Governance costs Charitable activities	This year Last year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,315 1,780 - 5,352 7,534 1,888 - - 10,849 9,020 10 70 - - - - 10 70 Total Analysis Total Total Total H20 Umphang Orphanage Seng Nu Ra - IDP mission Yangon children mission Total Bank Fees

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

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Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
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Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year Last year 0 0 £ £

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year Last year £ £ 0 0 0 0

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs
			This year £		Last year £
Gross wages, salaries and benefits in	kind			-		-
Employer’s National Insurance costs				-		-
Pension costs				-		-
	Total staff costs			-		-

Fundraising Charitable Activities Governance 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work			This year Number	- - -	Last year Number	- - -
	Other			-		-
		Total		-		-

7.3 Defined contribution pension scheme Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

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Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ Total amount £
H20 Umphang Orphanage 3,314 [ - ]
Yangon Children mission 7,533
Total 3,314 7,533
8.1 Grantmaking costs
If the charity’s accounts are prepared on the “activity basis” please give details of any support cost
associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support
costs.
Support costs of grantmaking £Nil
8.3 Grants made to institutions
If the charity has made grants to particular institutions that are material in the context of its grantmaking
please give details of the institution supported, purpose of the grant and total paid to each institution
listed. Sufficient information should be given to provide a reasonable understanding of the range of
institutions supported.
Total amount of
Names of institutions Purpose
grants paid £
H20 Help to Orphans ry Orphanage 3,314
-
-
-
-
-
-
-
-
-
Total grants to institutions 3,314
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

		Freehold land	Freehold land		Other land &	Plant,	Plant,	Fixtures,	Payments on	Payments on	Total
		& buildings			buildings	machinery and		fittings and	account and
						motor vehicles		equipment	assets under
									construction
		£			£		£	£		£	£
Balance brought			-		-		-	-		-	-
forward
Additions			-		-		-	-		-	-
Revaluations			-		-		-	-		-	-
Disposals			-		-		-	-		-	-
Transfers *			-		-		-	-		-	-
Balance carried			-		-		-	-		-	-
forward
9.2 Accumulated depreciation and				impairment provisions
	**Basis	SL or RB			SL or RB	SL	or RB	SL or RB	SL	or RB
	** Rate

Balance brought			-		-		-	-		-	-
forward
Depreciation charge			-		-		-	-		-	-
for year
Impairment provisions			-		-		-	-		-	-
Revaluations			-		-		-	-		-	-
Disposals			-		-		-	-		-	-
Transfers*			-		-		-	-		-	-
Balance carried			-		-		-	-		-	-
forward
9.3 Net book	value
Brought forward			-		-		-	-		-	-
Carried forward			-		-		-	-		-	-

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£ - - - -
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments		10.2		10.3	10.3
		Market value at		Income from
		year end		investments for
				the year
		£			£
Investment properties			-		-
Investments listed on a recognised stock exchange or held in common			-		-
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies			-		-
Securities not listed on a recognised Stock Exchange			-		-
Cash held as part of the investment portfolio			-		-
Other investments			-		-
	Total		-		-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors		Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year
		This year	Last year		This year		Last year
		£		£	£		£
Trade debtors		-		-		-		-
Amounts due from subsidiary and associated
undertakings		-		-		-		-
Other debtors		2,687.8		3,049.0				-
Prepayments and accrued income		-		-		-		-
	Total	2,687.8		3,049.0		-		-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors *Please complete this note if the charity has an*	*y credit*	*ors or accruals.*	*ors or accruals.*
		Amounts falling due		Amounts falling due after
		within one year		more than one year
		This year	Last year	This year	Last year
		£	£	£	£
Loans and overdrafts		-	-	-	-
Trade creditors		-	-	-	-
Amounts due to subsidiary and associated
undertakings		-	-	-	-
Other creditors		-	-	-	-
Accruals and deferred income		-	-	-	-
	Total	-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

----- Start of picture text -----
Type PE, EE
Fund Name Purpose and Restrictions
or R
H20 Umphang Orphanage R Restricted to fund Orphanage in Umphang Thailand
R Restricted to fund Childrens mission in Burma
Yangon children mission
----- End of picture text -----

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

		Fund						Fund
		balances						balances
		brought	Incoming	Outgoing		Gains and		carried
		forward	resources	resources	Transfers	losses		forward
Fund names		£	£	£	£		£	£
H20 Umphang	Orphanage	608	4,051	- 3,315	-		-	1,344
Yangon children mission		915	9,388	- 7,534	-		-	2,768
			-	-	-		-	-
		-	-	-	-		-	-
		-	-	-	-		-	-
		-	-	-	-		-	-
	Total Funds	1,523	13,439	- 10,849	-		-	4,112

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

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Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or connected party
governing document) This year Last year
£ £
----- End of picture text -----

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party Legal authority	This year Last year £ £ Amount owing

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£

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Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Complete control of the account was within the powers of the Trustees and no non-related charity activity in the account took place during this period, there were zero management costs and 78% of income was funded by active Trustees compared to 79% in the previous year. The trustees has agreed to use a spouse to help transfer grant funding to successful parties, this has helped keep management costs to zero. Confirmation of all related receipts and acknowledgment from recipients have been shared with all trustees; no financial gain has taken place either directly or indirectly due to these transactions.

CC17a (Excel)

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