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2021-05-31-accounts

Charity Registration No. 1176695

UNIQUE CHILDREN’S CHARITY

(A CHARITABLE INCORPORATED ORGANISATION)

REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

ANSARI & CO LIMITED

Charity Accountants & Consultants

BIRMINGHAM

B28 8JG

UNIQUE CHILDREN’S CHARITY

CONTENTS

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

Pages
Legal and Administrative Information 2
Trustees’ Report 3 - 8
Independent Examiner’s Report 9 - 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Financial Statements 14 - 21

1

UNIQUE CHILDREN’S CHARITY

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Trustees Yasar Mohammed
Councillor Faisal Shoukat
Toyaba Ali (Appointed on: 25/6/2020)
Yasin Mohammed Din (Resigned on: 25/6/2020)
Principal Address 3 Thrum Hall Close
Halifax
HX1 4JS
Charity Number 1176695
Independent Examiner Mohammad Ansari
Ansari & Co Limited
Kings Court
17 School Road
Birmingham
B28 8JG
Bankers Barclays Bank Plc
Leicester
LE87 2BB

2

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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The Trustees present their report and financial statements for the 13-month period ended 31 May 2021. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 01 January 2019).

Structure, governance and management

Governing document/Constitution

Unique Children’s Charity (working name ‘UC3’), is a charitable incorporated organisation (CIO). The charity was established by Constitution and registered with the Charity Commission on 17 January 2018, under number 1176695.

Tax status

The charity is registered as a CIO and is therefore exempt from corporation tax and income tax.

Recruitment and training of trustees

The Board of Trustees currently consists of three members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the obligations of a Trustee. The list of current Trustees can be found on page 2 of this document.

Organisational structure

The Charity is principally based in Halifax, UK but works with organisations across the United Kingdom and abroad. The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed by the Trustees and a volunteer run management committee.

Volunteers

The charity is being run through the kind help of at least six committed volunteers making up the equivalent time of one full time employee. The Trustees would like to thank all the volunteers without whom the Charity would not be able to run.

3

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Keys risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

The strategy will be reviewed regularly by the Trustees.

Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

The advancement of education and the relief of need, of socially and economically disadvantaged and sick children and young people in such parts of the world as the trustees shall from time to time determine.

In particular but not exclusively by providing: grants, items and services, to individuals in need and/or charities or other organisations working to assist them.

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

4

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Review of achievements and performance for the year

Many of our projects are long term and have therefore whilst being established in prior years, need constant review or maintenance for further progression. As such, you will notice that some of the projects this year have previously been part of our achievements summary as well and will be also included in our future plans too.

The only planned project that we did not manage to get off the ground was the ‘Meal on Wheels’ project here in the UK. Initially, we did have intentions to purchase and renovate a bus however, due to the pandemic, the Trustees of UC3 made a joint decision that this was not the right time to explore this idea further. It may be something we revisit but for the time being the Charity has no immediate plans to include this in our upcoming goals. Regarding Morocco, we will still maintain our links with the Hospital of Hope and the Abandoned Babies Project, but we’ve not been able to go and deliver aid for these projects during the pandemic.

We continued providing hot meals and essentials to the neediest in Pakistan, The Gambia, Palestine and here in the UK. It is also important to recognise that in each of our projects, Zakat money was distributed to eligible families.

Highlighted below are our main achievements of this past year:-

The Gambia

Despite the outbreak of Coronavirus, we have made progress on 'Building The Gambian Dream’. Trustees went out to see the land that we had previously acquired and resolved some of the issues that had arisen since our last visit. We made contacts with other charities and reputable figures and used these links to inform our work going forward. We have also been working with an architect on the ground in The Gambia to design an orphanage with onsite school provision. The plans have been finalised and we are in the process of ensuring the land is levelled and fenced off to ensure that it is clear that the land is owned by UC3. The intention is to begin the construction work soon. We also delivered food parcels to the most needy and donated necessities such as food supplies, sports equipment and mattresses to several communities, schools, and orphanages. We hosted an action-packed picnic on the beach which consisted of various sporting activities and food for all as well as hosting a football tournament for girls.

Turkey school renovation / refugee camps

Another one of our most recent achievements was the restoration of a school in Northern Syria that had once been bombed and destroyed. Raising funds through a number of initiatives allowed us to raise enough money to help children return to school. The teams’ determination and success was recognised by local and national news in Turkey, with government officials in attendance during the re-opening of the educational establishments.

5

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Review of achievements and performance for the year (cont.)

Turkey school renovation / refugee camps (cont.)

During our trip, we were also involved in supporting Syrian refugees on the border where the team worked and amongst the camps delivering food packs and basic necessities.

One of our most prominent achievements would be working with child amputees; as this was not something that we had budgeted for, raising funds via social media appeals was crucial and in doing so, we were able to provide prosthetic limbs for a young boy and girl, giving them the chance to walk again.

Pakistan

Sponsored 50 street children providing them with education, medical aid, and food. We also developed our water well projects.

Yemen

Worked closely with Ummah Welfare Trust to provide emergency aid for the world's largest humanitarian crisis. Over £20k was raised and donated to support the Yeminis during famine, war and then Coronavirus.

Palestine

Food and water distribution where needed as well as Eid gifts for the children.

UK

One of the highlights of this charity is the adventures that are set up by our young people of Park Ward. Our primary focus is to get young people to participate in recreational activities outside of their comfort zone. During the pandemic, due to the shortage of venues, spaces and services for young people this was heavily impacting on their mental wellbeing and there was a dire need to give back to the local community by providing opportunities for them to engage in targeted activities such as: pop-up boxing, cycling challenges and football.

Volunteers going abroad

A note must be made of the hard work of those Trustees, volunteers and staff members who have been personally involved in carrying out distribution of aid in all parts of the world. They spent their own time overseas, paying for their own travel and accommodation and all associated costs, in ensuring that the aid reached places where it was needed. The charity is indebted to the service they have provided.

6

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Financial review

The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £245,315 (2020: £35,412). This increase is due to a greater emphasis on campaigning for new projects on social media and through volunteer networks. Charitable expenditure in the period came to £210,355 (2020: £10,005). Non-charitable costs are kept under tight control, monitored regularly and currently paid for by Trustees.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and charitable activities. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 31 May 2020, the charity held unrestricted and undesignated reserves of £36,807 (2020: £8,772). Restricted funds at the end of the period came to £55,365 (2020: £10,620).

Going Concern

The Charity reported a cash inflow for the period of £35,420 (2020: Inflow of £25,101) and expects to make an inflow in the coming year. After making further appropriate enquiries and gaining assurances over income levels, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Future plans

We will continue with our bucket collections to raise funds and we are hoping to establish links with businesses who could support and help us grow as a charity, enabling us to carry out the work needed to successfully complete and maintain our projects.

In the coming year we will be focussing on the completion of construction for schools in Northern Syria with support from government officials in Turkey. We will also be travelling to Palestine in order to partake in the annual marathon, which is something we decided following the success of our marathon trek previously.

We’ve already done various mountain climbs therefore in the coming year we have challenged our team to take the first ever South Asian Muslim girls’ group to Morocco to climb Mount Toubkal. The charity’s main aim is to enrich the lives of those in Halifax who come from deprived backgrounds to raise awareness of the plight of others and then help funds to be delivered across the globe. We are not only unique by name, but we believe that we are unique by nature.

7

UNIQUE CHILDREN’S CHARITY

TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Statement of Trustees’ responsibilities

The Trustees are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. 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.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees on 15 March 2022 and signed on their behalf, by:

Yasar Mohammed Trustee

8

UNIQUE CHILDREN’S CHARITY

INDEPENDENT EXAMINER’S REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Independent Examiner’s Report to the Trustees of Unique Children’s Charity

I report on the financial statements of the charity for the period ended 31 May 2021 (13 months) which are set out on pages 11 to 21.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective Responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

9

UNIQUE CHILDREN’S CHARITY

INDEPENDENT EXAMINER’S REPORT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:-

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Signed on 15 March 2022:

Mohammad Ansari

Ansari & Co Limited

Charity Accountants & Consultants Kings Court, 17 School Road Birmingham, B28 8JG

10

UNIQUE CHILDREN’S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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Unrestricted Restricted
Total		 Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 2,3 128,419 116,896 245,315 15,962 19,450 35,412
_ _ __ __ __ _
Total income 128,419 116,896 245,315 15,962 19,450 35,412
_ _ __ __ __ _
Expenditure on:
Charitable activities 4,5
100,384 109,971		 210,355 1,000 9,005 10,005
_ _ __ __ __ _
Total expenditure 100,384 109,971 210,355 1,000 9,005 10,005
_ _ __ __ __ _
Net income/(expenditure)
before transfer 28,035 6,925 34,960 14,962 10,445 25,407
Transfers between funds (37,820) 37,820 - (175) 175 -
_ _ __ __ __ _
Net movement in funds (9,785) 44,745 34,960 14,787 10,620 25,407
Reconciliation of funds
Total funds brought forward 46,592 10,620 57,212 31,805 - 31,805
_ _ __ __ __ _
Total funds carried forward 36,807 55,365 92,172 46,592 10,620 57,212
_ _ __ __ __ _

The notes on pages 14 to 21 form part of these financial statements.

11

UNIQUE CHILDREN’S CHARITY

BALANCE SHEET

AS AT 31 MAY 2021

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2021 2020
Note £ £ £ £
Fixed assets
Tangible fixed assets 8 7,310 7,310
Current assets
Debtors 9 - 460
Cash at bank and in-hand 14 84,862 49,442
__ __
84,862 49,902
Net current assets 84,862 49,902
__ __
Net assets 92,172 57,212
__ __
Funds
Unrestricted funds: General reserve 10 36,807 8,772
Designated funds: Orphanage Land 10 - 7,310
Designated funds: Orphanage 10 - 30,510
Restricted funds 10 55,365 10,620
__ __
92,172 57,212
__ __

The notes on pages 14 to 21 form part of these financial statements.

The financial statements were approved by the Trustees on 15 March 2022 & signed on their behalf, by:

Yasar Mohammed Trustee

12

UNIQUE CHILDREN’S CHARITY

CASH FLOW STATEMENT

FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

CASH FLOW STATEMENT
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 CASH FLOW STATEMENT
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 CASH FLOW STATEMENT
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 CASH FLOW STATEMENT
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)
_______________
Note 2021
2020
£ £
Cash flows from operating activities:
Net cash provided by operating activities 13 35,420 25,101
__ __
Cash flows from investing activities:
Purchase of fixed assets 8 - -
__ __
Net cash provided by investing activities - -
__ __
Increase / (decrease) in cash & cash equivalents
in the reporting period 35,420 25,101
__ __
Cash & cash equivalents at the beginning of
the reporting period 49,442 24,341
__ __
Cash & cash equivalents at the end of the
reporting period 14 84,862 49,442
__ __

The notes on pages 14 to 21 form part of these financial statements.

13

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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1. Accounting policies

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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the period and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the period in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to general funds and activities in furtherance of the objects of the Charity.

c ) Funds accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

14

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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c ) Funds accounting (cont.)

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

d) Tangible Fixed assets

Tangible fixed assets are depreciated per the following rates:

Land - Not depreciated

Tangible assets bought for less than £1,000 are not capitalised.

e) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount. Prepayments are valued at the amount paid in advance net of any trade discounts.

f) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

g) Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

h) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The directors consider that there are no significant areas of key judgement or estimation uncertainty.

15

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

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2. Donations and legacies
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Voluntary donations 128,419 116,896 245,315 35,412
___ ___ ___ ___
128,419 116,896 245,315 35,412
___ ___ ___ ___
3. Analysis of voluntary donations income
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Orphans & Street Children - 26,847 26,847 14,990
Safe Water - 886 886 2,330
Zakat distribution - 51,670 51,670 2,130
Food Aid - 2,076 2,076 -
Not specified by activity 128,419 35,417 163,836 15,962
___ ___ ___ ___
128,419 116,896 245,315 35,412
___ ___ ___ ___
By country Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Pakistan - 1,900 1,900 4,460
The Gambia - 10,055 10,055 10,445
Palestine - 8,908 8,908 1,000
Syria/Turkey - 5,606 5,606 -
Yemen - 22,273 22,273 -
Morocco - - - 4,000
Unspecified location 128,419 68,154 196,573 15,507
___ ___ ___ ___
128,419 116,896 245,315 35,412
___ ___ ___ ___

16

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)
_______________
4. Charitable expenditure
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Grants distributed 100,384 109,971 210,355 10,005
___ ___ ___ ___
100,384 109,971 210,355 10,005
___ ___ ___ ___
5. Analysis of charitable expenditure
By activity Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Orphans & Street Children - 18,792 18,792 6,500
Safe Water - 886 886 2,505
Zakat distribution - 52,800 52,800 1,000
Food Aid - 2,076 2,076 -
Not specified by activity 100,384 35,417 135,801 -
___ ___ ___ ___
100,384 109,971 210,355 10,005
___ ___ ___ ___
By country Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2021 2021 2020
£ £ £ £
Pakistan - 1,900 1,900 4,005
The Gambia - 2,000 2,000 -
Palestine - 8,908 8,908 1,000
Syria/Turkey - 5,606 5,606 -
Yemen - 22,273 22,273 -
Morocco - - - 5,000
Unspecified location 100,384 69,284 169,668 -
___ ___ ___ ___
100,384 109,971 210,355 10,005
___ ___ ___ ___

17

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

6. Staff & trustees costs

There were no employees in the period (2020: Nil).

During the period £NIL of expenses were incurred for the reimbursement of Trustees’ expenses (2020: £Nil). The Trustees received no other remuneration for this period or the prior period.

7. Volunteers

The charity is being run through the kind help of many committed volunteers. The Trustees would like to thank all the volunteers without whom the Charity would not be able to run. A note must be made of the hard work of those Trustees, volunteers and staff members who have been personally involved in carrying out distribution of aid in all parts of the world. They spent their own time overseas, paying for their own travel and accommodation and all associated costs, in ensuring that the aid reached places where it was needed. The charity is indebted to the service they have provided.

8. Fixed assets

8. Fixed assets
Land* Total
£ £
Cost
At 30 April 2020
7,310		 7,310
Additions - -
___ __
At 31 May 2021 7,310 7,310
___ __
Depreciation
At 30 April 2020 - -
Charge for the period - -
___ __
At 31 May 2021 - -
___ __
Net book value
At 31 May 2021 7,310 7,310
___ __
At 30 April 2020 7,310 7,310
___ __

* Land was purchased in January 2020 in the charity’s name in The Gambia, in order to build an orphanage in the near future. The land value is based on the purchase price and not depreciated.

18

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

9. Debtors (receivable within one year)

2021 2020
£ £
Other debtors - 460
___ ___
- 460
___ ___
10. Statement of funds
Brought Incoming Resources Fund Carried
forward resources expended transfers forward
£ £ £ £ £
(a) Restricted funds
Zakat – General* 1,130 50,040 (51,170) - -
Orphans – General* - 15,252 (15,252) - -
Food Aid – General* - 2,076 (2,076) - -
Safe Water – General* 786 (786) - -
Pakistan - 1,900 (1,900) - -
Palestine - 8,908 (8,908) - -
Syria/Turkey - 5,606 (5,606) - -
Yemen - 22,273 (22,273) - -
The Gambia 9,490 10,055 (2,000) - 17,545
Gambia Orphanage - - - 30,510 30,510
Gambia Orphanage Land - - - 7,310 7,310
__ __ ___ ___ ___
Total restricted funds 10,620 116,896 (109,971) 37,820 55,365
__ __ ___ ___ ___

* Any activity funds which were donated specifically to a country are included in the country specific figures

(b) Unrestricted funds

General reserve
8,772
Designated fund: Gambia Land 7,310
Designated fund: Orphanage 30,510
__
Total funds
46,592
**__ **		 128,419
-
-
__
128,419
**__ **		 (100,384)
-
-
___
(100,384)
**___ **		 -
(7,310)
(30,510)
___
(37,820)
___		 36,807
-
-
___
36,807
___

19

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

11. Analysis of net assets between funds

(a)
 Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 May 2021 are represented by:
Fixed assets
 - 7,310 7,310
Net current assets
 36,807 48,055 84,862
__ __ ___
Total funds
 36,807 55,365 92,172
__ __ ___
(b)
 Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 30 April 2020 are represented by:
Fixed assets
 7,310 - 7,310
Net current assets
 39,282 10,620 49,902
__ __ ___
Total funds
 46,592 10,620 57,212
__ __ ___
12. Related parties
There were no related party transactions in the period.
13. Reconciliation of cash flows from operating activities
2021 2020
£ £

Net income / (expenditure) for the reporting period
34,960		 25,407
(Increase) / decrease in debtors 460 (306)
___ ___
Net cash provided by operating activities 35,420 25,101
___ ___

20

UNIQUE CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2021 (13 MONTHS)

_______________

14. Analysis of cash and cash equivalents

14. Analysis of cash and cash equivalents
2021 2020
£ £
Cash at bank and in hand 84,862 49,442
___ ___
Total of cash and cash equivalents 84,862 49,442
___ ___

15. Ultimate controlling party

The Trustees do not consider there to be an ultimate controlling party.

21