**Charity Registration No. 1176695** ## **UNIQUE CHILDREN’S CHARITY** (A CHARITABLE INCORPORATED ORGANISATION) **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** ## **ANSARI & CO LIMITED** Charity Accountants & Consultants ## **BIRMINGHAM** **B28 8JG** ## **UNIQUE CHILDREN’S CHARITY** ## **CONTENTS** ## **FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ||**Pages**| |---|---| |Legal and Administrative Information|2| |Trustees’ Report|3 - 7| |Independent Examiner’s Report|8 - 9| |Statement of Financial Activities|10| |Balance Sheet|11| |Cash Flow Statement|12| |Notes to the Financial Statements|13 - 20| 1 **UNIQUE CHILDREN’S CHARITY** ## **LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MAY 2022** |**LEGAL AND ADMINISTRATIVE INFORMATION**
**FOR THE YEAR ENDED 31 MAY 2022**|**LEGAL AND ADMINISTRATIVE INFORMATION**
**FOR THE YEAR ENDED 31 MAY 2022**|**LEGAL AND ADMINISTRATIVE INFORMATION**
**FOR THE YEAR ENDED 31 MAY 2022**| |---|---|---| |**_______________________________________________________________________________________**||| |**Trustees**|Yasar Mohammed|| ||Faisal Shoukat|| ||Toyaba Ali|| ||Farid Ahmed|(Appointed on: 01/01/2022)| ||Mehmood Hussain|(Appointed on: 01/01/2022)| |**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 YEAR ENDED 31 MAY 2022** ## **_______________________________________________________________________________________** The Trustees present their report and financial statements for the year ended 31 May 2022. 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 2022). ## **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 YEAR ENDED 31 MAY 2022** ## **_______________________________________________________________________________________** ## _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: - A regular review of the risks which the Charity may face; - The adequacy of current systems and procedures to mitigate those risks identified in the strategy; - The implementation of procedures designed to minimise any potential risk on the Charity should any of those risks materialise. 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: - That the aims of the Charity continue to be charitable; - That the aims and work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need; - That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay - That there is no detriment or harm arising from the aims or activities. 4 ## **UNIQUE CHILDREN’S CHARITY** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022** ## **_______________________________________________________________________________________** ## _Review of achievements and performance for the year_ It’s been another fantastic year for the charity as we’ve strengthened our relationship with the Turkish Government allowing us to complete the school as intended. Abu-Bakr Siddique school accommodates 900 students ranging from the ages of 5-16 years. We hosted a grand opening where local children, their parents, staff and government officials were invited to see the new build and to take part in the opening ceremony. We also continued our work and Orphan Sponsorship in The Gambia. We’re getting closer to reaching our target and hoping to start the construction of The Gambia Dream (school). Since 2020, we are progressing with our Steet Children and Orphan Family Support Programme in Pakistan where the most destitute children and young people are given access to education, food, and healthcare. Our clean water projects have also been successfully in Northern Pakistan, providing a range of 15 water wells and hand pumps in deprived areas. For our local community, we have facilitated a number of challenges including: charity bike rides, mountain treks and international marathons. One of our most notable projects was a charity trip to Palestine at one of the most sacred Mosques, Masjid Al Aqsa, where we supported orphans providing them with food, Eid gifts and sports equipment ensuring that young people had the opportunity to engage in fun and engaging sports activities. 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. ## **Fundraising campaigns in 2021-2022:** - Ramadan Charity Event (community Iftar), May 2021 - Eid gift campaigns, May 2021 - Street Collections, May – June 2021 - Ben Nevis mountain trek, August 2021 - Football tournament (Pakistan Orphan Support Programme), August 2021 - Various charity car washes, throughout the year - Community Tough Mudder challenge, August 2021 - Scafell Pike mountain trek, October 2021 - Halifax to Blackpool charity bike ride, October 2021 - The Gambia street collections, October 2021 - Charity Dinner for The Gambia project, October 2021 - Istanbul Marathon, November 2021 - Mr T’s Day of Giving, December 2021 - Basketball tournament, January 2022 - Empowering Women (International Women’s Day) event, March 2022 - Street collections for Palestine, March 2022 5 **UNIQUE CHILDREN’S CHARITY** **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022** ## **_______________________________________________________________________________________** ## **Financial review** The principal source of funding for the Charity is from individual donors. Voluntary donations received in the period amounted to £378,128 (2020/21: £245,315). 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 £365,595 (2020/21: £210,355). 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 2022, the charity held unrestricted and undesignated reserves of £59,255 (2021: £36,807). Restricted funds at the end of the period came to £45,450 (2021: £55,365). ## _Going Concern_ The Charity reported a cash inflow for the period of £12,533 (2021: Inflow of £35,420) 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** In the future, we intend to have more activities for young people to get involved in from the Park Ward area in Halifax, one of the most deprived boroughs in the UK. Furthermore, we are in talks with the Turkish Government to take a youth trip abroad for a project that involves renovating a school that was affected by the war. Another one of our aims is to create a youth and sports hub on the grounds of Masjid Al Aqsa, providing continuous opportunities for extra curricular activities. We are also wanting to visit Pakistan and look to expand on our current Orphan Family Support Program as well as identifying other areas that may need boreholes and access to clean and safe drinking water. 6 ## **UNIQUE CHILDREN’S CHARITY** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2022** ## **_______________________________________________________________________________________** ## **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: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue in business. 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 31 March 2023 and signed on their behalf, by: **Yasar Mohammed** Trustee 7 **UNIQUE CHILDREN’S CHARITY** ## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **Independent Examiner’s Report to the Trustees of Unique Children’s Charity** I report on the financial statements of the charity for the year ended 31 May 2022 which are set out on pages 10 to 20. 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: - examine the financial statements under section 145 of the Act; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and - state whether particular matters have come to my attention ## **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. 8 ## **UNIQUE CHILDREN’S CHARITY** **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **Independent Examiner’s Statement** In the course of my examination, no matter has come to my attention:- - 1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 130 of the Act; and - to prepare financial statements which accord with the accounting records and comply with accounting requirements of the Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 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 31 March 2023: ## **Mohammad Ansari** ## **Ansari & Co Limited** Charity Accountants & Consultants Kings Court, 17 School Road Birmingham, B28 8JG 9 ## **UNIQUE CHILDREN’S CHARITY** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** |||**Unrestricted**|**Restricted**|
**Total**|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||**Funds**|**Funds**|**2022**|Funds|Funds|2021| ||Note|**£**|**£**|**£**|£|£|£| |**Income from:**|||||||| |Donations and legacies|2,3|**293,009**|**85,119**|**378,128**|128,419|116,896|245,315| |||________|________|________|________|________|_______| |**Total income**||**293,009**|**85,119**|**378,128**|128,419|116,896|245,315| |||**________**|**________**|**________**|________|________|_______| |**Expenditure on:**|||||||| |Charitable activities|4,5|
**270,561**|**95,034**|**365,595**|100,384|109,971|210,355| |||**________**|**________**|**________**|________|________|_______| |**Total expenditure**||**270,561**|**95,034**|**365,595**|100,384|109,971|210,355| |||**________**|**________**|**________**|**________**|**________**|**_______**| |**Net income/(expenditure)**|||||||| |**before transfer**||**22,448**|**(9,915)**|**12,533**|28,035|6,925|34,960| |**Transfers between funds**||**-**|**-**|**-**|(37,820)|37,820|-| |||**________**|**________**|**________**|**________**|**________**|**_______**| |**Net movement in funds**||**22,448**|**(9,915)**|**12,533**|(9,785)|44,745|34,960| |**Reconciliation of funds**|||||||| |Total funds brought forward||**36,807**|**55,365**|**92,172**|46,592|10,620|57,212| |||**________**|**________**|**________**|**________**|**________**|**_______**| |**Total funds carried forward**||**59,255**|**45,450**|**104,705**|36,807|55,365|92,172| |||**________**|**________**|**________**|________|________|_______| The notes on pages 13 to 20 form part of these financial statements. 10 ## **UNIQUE CHILDREN’S CHARITY** ## **BALANCE SHEET** ## **AS AT 31 MAY 2022** **_______________________________________________________________________________________** ||||**2022**||2021| |---|---|---|---|---|---| ||Note|**£**|**£**|£|£| |**Fixed assets**|||||| |Tangible fixed assets|8||**7,310**||7,310| |**Current assets**|||||| |Debtors|9|**-**||-|| |Cash at bank and in-hand|14|**97,395**||84,862|| |||**________**||**________**|| |||**97,395**||84,862|| |**Net current assets**|||**97,395**||84,862| ||||**________**||**________**| |**Net assets**|||**104,705**||92,172| ||||**________**||**________**| |**Funds**|||||| |Unrestricted funds: General reserve|10||**59,255**||36,807| |Restricted funds|10||**45,450**||55,365| ||||**________**||**________**| ||||**104,705**||92,172| ||||**________**||**________**| The notes on pages 13 to 20 form part of these financial statements. The financial statements were approved by the Trustees on 31 March 2023 & signed on their behalf, by: **Yasar Mohammed** Trustee 11 **UNIQUE CHILDREN’S CHARITY** ## **CASH FLOW STATEMENT** ## **FOR THE YEAR ENDED 31 MAY 2022** |**CASH FLOW STATEMENT**
**FOR THE YEAR ENDED 31 MAY 2022**|**CASH FLOW STATEMENT**
**FOR THE YEAR ENDED 31 MAY 2022**|**CASH FLOW STATEMENT**
**FOR THE YEAR ENDED 31 MAY 2022**|**CASH FLOW STATEMENT**
**FOR THE YEAR ENDED 31 MAY 2022**| |---|---|---|---| |**_______________________________________________________________________________________**|||| ||Note|**2022**|
2021| |||**£**|£| |**Cash flows from operating activities:**|||| |**Net cash provided by operating activities**|13|**12,533**|35,420| |||**________**|**________**| |**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||**12,533**|35,420| |||**________**|**________**| |Cash & cash equivalents at the beginning of|||| |the reporting period||**84,862**|49,442| |||**________**|**________**| |**Cash & cash equivalents at the end of the**|||| |**reporting period**|14|**97,395**|84,862| |||**________**|**________**| The notes on pages 13 to 20 form part of these financial statements. 12 **UNIQUE CHILDREN’S CHARITY** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **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. 13 **UNIQUE CHILDREN’S CHARITY** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **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. 14 **UNIQUE CHILDREN’S CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **2. Donations and legacies** ||**Unrestricted**|**Restricted**|**Total**|Total| |---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Voluntary donations|**293,009**|**85,119**|**378,128**|245,315| ||_________|_________|_________|_________| ||**293,009**|**85,119**|**378,128**|245,315| ||_________|**_________**|**_________**|**_________**| |**3. Analysis of voluntary donations income**||||| |**By activity**|**Unrestricted**|**Restricted**|**Total**|Total| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Orphans & Street Children|**-**|**7,775**|**7,775**|26,847| |Safe Water|**-**|**7,490**|**7,490**|886| |Zakat distribution|**-**|**46,243**|**46,243**|51,670| |Food Aid|**-**|**2,859**|**2,859**|2,076| |Not specified by activity|**293,009**|**20,752**|**313,761**|163,836| ||_________|_________|_________|_________| ||**293,009**|**85,119**|**378,128**|245,315| ||**_________**|**_________**|**_________**|**_________**| |**By country**|**Unrestricted**|**Restricted**|**Total**|Total| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Pakistan|**-**|**50**|**50**|1,900| |The Gambia|**-**|**4,585**|**4,585**|10,055| |Palestine|**-**|**20,721**|**20,721**|8,908| |Syria/Turkey|**-**|**11,660**|**11,660**|5,606| |Yemen|**-**|**-**|**-**|22,273| |Unspecified location|**293,009**|**48,103**|**341,112**|196,573| ||_________|_________|_________|_________| ||**293,009**|**85,119**|**378,128**|245,315| ||**_________**|**_________**|**_________**|**_________**| 15 ## **UNIQUE CHILDREN’S CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** |**4. Charitable expenditure**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**|Total| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Grants distributed|**270,561**|**95,034**|**365,595**|210,355| ||_________|_________|_________|_________| ||**270,561**|**95,034**|**365,595**|210,355| ||**_________**|**_________**|**_________**|**_________**| |**5. Analysis of charitable expenditure**||||| |**By activity**|**Unrestricted**|**Restricted**|**Total**|Total| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Orphans & Street Children|**16,575**|**7,775**|**24,350**|18,792| |Safe Water|**-**|**7,490**|**7,490**|886| |Zakat distribution|**5,957**|**46,243**|**52,200**|52,800| |Food Aid|**54,441**|**2,859**|**57,300**|2,076| |Not specified by activity|**193,588**|**30,667**|**224,255**|135,801| ||_________|_________|_________|_________| ||**270,561**|**95,034**|**365,595**|210,355| ||**_________**|**_________**|**_________**|**_________**| |**By country**|**Unrestricted**|**Restricted**|**Total**|Total| ||**Funds**|**Funds**|**Funds**|Funds| ||**2022**|**2022**|**2022**|2021| ||**£**|**£**|**£**|£| |Pakistan|**-**|**50**|**50**|1,900| |The Gambia
|**9,915**|**4,585**|**14,500**|2,000| |Palestine
|**32,979**|**20,721**|**53,700**|8,908| |Syria/Turkey|**152,375**|**11,660**|**164,035**|5,606| |Yemen|**-**|**-**|**-**|22,273| |Unspecified location|**75,292**|**58,018**|**133,310**|169,668| ||_________|_________|_________|_________| ||**270,561**|**95,034**|**365,595**|210,355| ||**_________**|**_________**|**_________**|**_________**| 16 **UNIQUE CHILDREN’S CHARITY** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **6. Staff & trustees costs** There were no employees in the period (2021: Nil). During the period £NIL of expenses were incurred for the reimbursement of Trustees’ expenses (2021: £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 31 May 2021
|
**7,310**|**7,310**| |Additions|-|-| ||_________|________| |**At 31 May 2022**|**7,310**|**7,310**| ||**_________**|**________**| |**Depreciation**||| |At 31 May 2021|-|-| |Charge for the period|-|-| ||_________|________| |**At 31 May 2022**|**-**|**-**| ||**_________**|**________**| |**Net book value**||| |**At 31 May 2022**|**7,310**|**7,310**| ||_________|________| |At 31 May 2021|7,310|7,310| ||**_________**|**________**| ***** Land was purchased in January 2021 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. 17 ## **UNIQUE CHILDREN’S CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **9. Debtors (receivable within one year)** |||||**2022**|2021| |---|---|---|---|---|---| |||||**£**|£| |Debtors||||**-**|-| |||||_________|_________| |||||**-**|-| |||||**_________**|**_________**| |**10. Statement of funds**|||||| ||**Brought**|**Incoming**|**Resources**|**Fund**|**Carried**| ||**forward**|**resources**|**expended**|**transfers**|**forward**| ||**£**|**£**|**£**|**£**|**£**| |**(a) Restricted funds**|||||| |Zakat – General*|-|29,979|(39,894)|9,915|**-**| |Orphans – General*|-|7,775|(7,775)|-|**-**| |Food Aid – General*|-|2,859|(2,859)|-|**-**| |Safe Water – General*||7,490|(7,490)|-|**-**| |Pakistan|-|50|(50)|-|**-**| |Palestine|-|20,721|(20,721)|-|**-**| |Syria/Turkey|-|11,660|(11,660)|-|**-**| |The Gambia|17,545|4,585|(4,585)|(9,915)|7,630| |Gambia Orphanage|30,510|-|-|-|30,510| |Gambia Orphanage Land|7,310|-|-|-|7,310| ||________|________|_________|_________|_________| |**Total restricted funds**|**55,365**|**85,119**|**(95,034)**|**-**|**45,450**| ||________|________|_________|_________|_________| _***** Any activity funds which were donated specifically to a country are included in the country specific figures_ |**(b) Unrestricted funds**
**General reserve**


**Total funds**

|**36,807**
**________**
**92,172**
**________ **|**293,009**
**________**
**378,128**
**________ **|**(270,561)**
**_________**
**(365,595)**
**_________ **|**-**
**_________**
**-**
**_________**|**59,255**
**_________**
**104,705**
**_________**| |---|---|---|---|---|---| 18 **UNIQUE CHILDREN’S CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **11. Analysis of net assets between funds** |**(a)**
|**Unrestricted**|**Restricted**|**Total**| |---|---|---|---| ||**funds**|**funds**|**funds**| ||**£**|**£**|**£**| |**Fund balances at 31 May 2022 are represented by:**|||| |**Fixed assets**
|**-**|**7,310**|**7,310**| |**Net current assets**
|**59,255**|**38,140**|**97,395**| ||________|________|_________| |**Total funds**
|**59,255**|**45,450**|**104,705**| ||**________**|**________**|**_________**| |(b)
|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| ||________|________|_________| ## **12. Related parties** There were no related party transactions in the period. ## **13. Reconciliation of cash flows from operating activities** ||**2022**|2021| |---|---|---| ||**£**|£| |
Net income / (expenditure) for the reporting period|
**12,533**|34,960| |(Increase) / decrease in debtors|**-**|460| ||_________|_________| |**Net cash provided by operating activities**|**12,533**|35,420| ||**_________**|**_________**| 19 ## **UNIQUE CHILDREN’S CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022** **_______________________________________________________________________________________** ## **14. Analysis of cash and cash equivalents** |**14. Analysis of cash and cash equivalents**||| |---|---|---| ||**2022**|2021| ||**£**|£| |Cash at bank and in hand|**97,395**|84,862| ||_________|_________| |**Total of cash and cash equivalents**|**97,395**|84,862| ||**_________**|**_________**| ## **15. Ultimate controlling party** The Trustees do not consider there to be an ultimate controlling party. 20