## **Trustees’ Annual Report for the period** **From 1st April 2021 (Period start date) To 31[st] March 2022 (Period end date)** ## **Charity name: Enhancing the Capacity of Persons with Disability** ## **Charity registration number:1178779** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|Prevention or relief of poverty in Northern
Uganda of persons with disability by
providing grants items and support to local
organisations.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The charity works with locally based charitable
and community organisations to develop
specific projects and then provide resources to
deliver these projects.
• Provision of business and mentoring
support for small businesses set up by
persons with disability
• Acquisition of vocational skills by
persons with disability to enable them
to find employment or set up their own
business
• Capacity and financial support to
providers of market relevant vocational
training for persons with disability to
ensure ongoing sustainability and
longevity in the delivery of a
programme of vocational training
• Development of further initiatives in
conjunction with local partners to
support overall mission and purposes.
• Development of a business hub
comprising people and resources to
support business set up by people with
disability| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ETC of PWD Reg no 1178779 ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|The following criteria will apply to grant giving:
•
Organisations Registered as a
charitable body by the Government of
Uganda for persons with disability that
have a track record of delivery, integrity
and financial reporting
•
Organisations that have a track record
of delivering similar projects (3 years)
•
International charities operating in
Northern Uganda
•
Community based organisations with a
track record (3 years) in delivering
similar projects.
•
In exceptional circumstances a very
small grant (max £200) will be given to
a non-recognised/established
organisation for a trial period| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|No volunteers are used in this charity.| |Other||| ## **Achievements and Performance** SORP reference ETC of PWD Reg no 1178779 |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The key activities of the charity during the
accounting period have been the
disbursement and oversight of funds to
provide vocational training and post training
support to young people with disability via a
delivery partner in Gulu Northern Uganda
(Gulu Disabled Persons Union).
A 2-year project called V Plus (Vocational
Plus), started in January 2021 at the
premises of Gulu Disabled Persons Union.
The project will deliver the programme in 2
cohorts of 50 trainees (100 in total) in the
disciplines of hairdressing, electronics,
motorbike mechanics, knitting and design
and decoration The training period is for 6
months, one month of which is placement
in a workshop.
As well as providing technical skills, literacy
and numeracy, psychosocial skills and
communal activities such as music dance
and drama are provided/developed.
The total estimated cost of the project as of
March 31 2022 cost of the project is
£55,247 (over the two years) and is
financed by a UK Aid Small Charities Grant
of £28,818 FCDO grant and matched
funding from donors.
**The first cohort of trainees started in**
**January 2021**.
53 young people were recruited from an
extensive list of those interested. In
addition to those funded by the V Plus
scheme, there were 15 young women from
a fund managed by National Union of
Women with Disability Uganda who were
impressed by the design and setup of the
training programme.
The first cohort of trainees started their 6-
month training programme in mid-January
2021 at the training centre with an
anticipated completion date of mid July
2021. However due to the increasing
incidence of Covid in Uganda, a complete
closure of all training centres was
implemented by the government of Uganda
in June 2021. This continued until October
2021. The students were sent back to their
homes and after a period of reorganisation
and planning the trustees and delivery
partners managed to arrange placements
at various workshops near to their homes
so that the students could continue to gain
vocational skills. The first cohort of students
returned to the training centre in October
2021 and 49 graduated in December 2021.
They have subsequently been supported in| |---|---|---| ETC of PWD Reg no 1178779 |obtaining employment in local businesses| |---| |or setting up on their own and by the end of| |March 2022, 34 had found employment, 18| |of whom are self-employed. This number is| |expected to increase over the coming| |months.| |**The second cohort**of 66 trainees started| |in mid-January 2022. Of these, 28 were| |male, 38 were female; 53 were aged 15-24| |and 13 ,25-40. Due to demand and market| |relevance, a tailoring and garment cutting| |course has been introduced with a| |graduate from a previous training| |programme being employed as a trainee| |instructor.| |Vocational training and non-vocational| |training has been proceeding according to| |plan with the latter playing an essential role| |in building trainees’ confidence and self-| |esteem as well as having a demonstrable,| |positive impact on the attitudes of parents| |and the wider community on the| |capabilities of these young persons with| |disabilities.| |Contact with graduates from the first Cohort| |has included feedback sessions which| |have identified some areas for further| |support and training, including financial| |literacy. While many graduates have found| |employment or established their own| |businesses, challenges identified include| |established competition and workshop| |owners asking for a fee until graduates can| |prove their ability to raise income.| |**Wider benefits to society**| |There are several benefits to society as a| |whole from this training programme. It gives| |young people who previously relied on the| |financial and emotional support from their| |families the following:| |•
the training to start a career| |•
psychosocial
support
to
gain| |confidence and take an active part in| |their communities| |•
the support to gain independence| |and a secure livelihood.| |•
improved literacy and numeracy| |•
Our delivery partner on the V Plus| |Project (GDPU) has been having an| |increased impact on the way other| |institutions work withyoung persons| ETC of PWD Reg no 1178779 with disability. This has included work with Save the Children in carrying out assessments of other training centre across the north of Uganda and a visit to the government-funded Labora Skills Training Centre with prospects for collaborative working. Blogs and pictures of the activities are featured on the website. https://etcofpwd.com ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|Specific objectives set for the time period of
this return were:
•
**The**
**delivery**
**of**
**the**
**training**
**scheme for cohort 1 students**. The
required output was 50 trainees – As
stated above despite the challenges
of Covid, 49 students graduated in
October 2021
•
**Commencement**
**of**
**Cohort**
**2**
**training scheme –**The second
training cohort started in January
2022. It is too soon to measure many
achievements against objectives for
this training programme
•
**Regular quarterly financial and**
**activity reports**are submitted to the
FCDO in order to ensure release of
grant funding
•
Safeguarding
activities
and
protections
are
central
to
the
programme and trustees receive
reports form the delivery team on a
monthly basis and note the risks and
mitigating actions.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising is carried out via the personal
networks of the trustees and soliciting
donations on the website.
There are no specific annual objectives for
funds to be raised.
However, £30,390 had to be raised to
match fund the FCDO Small Charities
Grant for the vocational training
programme.| ETC of PWD Reg no 1178779 |||There are sufficient funds within the ETC
bank account to meet the match funding
requirements of the FCDO Small Charities
Grant to the end of the scheme in March
2023| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ETC of PWD Reg no 1178779 ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|| |Amount of reserves held|Para 1.22|| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|FCDO Grant
Individual Donations| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ETC of PWD Reg no 1178779 ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution of Charitable Incorporated
Organisation (Standard CC document)| |How is the charity
constituted?
(e.g., unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation
whose only voting members are its charity
trustees| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Every trustee must be appointed by a
resolution passed at a properly convened
meeting of the charity trustees| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other ## **Reference and Administrative details** |Charity name|Enhancing the Capacity of Persons with Disability| |---|---| |Other name the charity uses|ETC of PWD| |Registered charity number|1178779| |Charity’s principal address|Higher Week,
Iddesleigh
Okehampton
Devon EX198SJ| ||| ETC of PWD Reg no 1178779 ETC of PWD Reg no 1178779 ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Mark White|Chair||| ||Deborah Cohen|DeputyChair||| ||MaryBennell|Treasurer||| ||Chris Khamis|Performance and
Risk||| ||Brenda Addison|Communications||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ETC of PWD Reg no 1178779 ## **Funds held as custodian trustees on behalf of others** Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ETC of PWD Reg no 1178779 ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (e.g., Secretary,**
**Chair, etc)**
**Date**||| |---|---|---| ||Mark Joseph White|Mary Olivia Bennell| ||
Chair of ETC of PWD|Treasurer of ETC of PWD| ||27/01/2023|| ||27/01/2023|| ETC of PWD Reg no 1178779 ## **Enhancing the Capacity of Persons with Disability** A Charitable Incorporated Organisation ## **Charity No. 1178779** **Company No. CE014326** ## **Trustees' Report and Unaudited Accounts** **31 March 2021** Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS **Enhancing the Capacity of Persons with Disability CONTENTS** ||Pages|| |---|---|---| |Trustees' Annual Report|2 to 5|| |Independent Examiner's Report||6| |Statement of Financial Activities||7| |Balance Sheet||8| |Notes to the Accounts|9 to|13| Page 1 **Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Company No. CE014326** ## **Charity No. 1178779** ## **Registered Office** Higher Week Iddesleigh Winkleigh Devon EX19 8SJ ## **Directors and Trustees** The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: Brenda Addison Chris Khamis Deborah Cohen Mark White Mary Bennell ## **Accountants** Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS Page 2 **Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT** The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021. ## **OBJECTIVES AND ACTIVITIES** Prevention or relief of poverty in Northern Uganda of persons with disability by providing grants items and support to local organisations. The charity works with locally based charitable and community organisations to develop specific projects and then provide resources to deliver these projects. • Provision of business and mentoring support for small businesses set up by persons with disability • Acquisition of vocational skills by persons with disability to enable them to find employment or set up their own business • Capacity and financial support to providers of market relevant vocational training for persons with disability to ensure ongoing sustainability and longevity in the delivery of a programme of vocational training • Development of further initiatives in conjunction with local partners to support overall mission and purposes • Development of a business hub comprising people and resources to support business set up by people with disability The trustees have had regard to the guidance issued by the Charity Commission on public benefit. The following criteria will apply to grant giving: • Organisations Registered as a charitable body by the Government of Uganda for persons with disability that have a track record of delivery, integrity and financial reporting • Organisations that have a track record of delivering similar projects (3 years) • International charities operating in Northern Uganda • Community based organisations with a track record (3 years) in delivering similar projects. •In exceptional circumstances a very small grant (max £200) will be given to a non-recognised/established organisation for a trial period No volunteers are used in this charity. Page 3 **Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT** ## **ACHIEVEMENTS AND PERFORMANCE** ETC continued its support during the first part of the financial year (April to August) to selected microbusinesses established by young people with disability. This was Phase 3 of an ongoing programme to provide mentoring, financial and business training and training in additional technical skills to enable business diversification. The support has ensured that businesses have continued and provided income for the young people to enable them to be independent of family and community. They are also now in a position to become advocates and mentors for other young people and a number have taken on trainees themselves in their specific vocational area. In Nov 2019 the trustees applied for a grant to the FCDO small charities fund to part fund a vocational training programme for youth with disabilities in northern Uganda to be delivered by the Uganda delivery partner – Gulu Disabled Persons Union. The total project expenditure is £55,247 made up of FCDO grant and matched funding from donors. The grant of £28,818 was approved in principle by FCDO in October 2020 with a start date of January 15th 2021. The proposal was to deliver the programme in 2 cohorts of 50 trainees each in disciplines of hairdressing, electronics, motorbike mechanics, knitting and design and decoration The training period is for 6 months, one month of which is placement in a workshop. As well as providing technical schemes literacy and numeracy, psychosocial skills and communal activities such as music dance and drama were provided. Many of the trainees had not had the opportunity to receive any education due to their disability and difficulties with access to education. During the period from October 2020 to December 2020 extensive capital works were carried out at the premises to upgrade the toilet facilities, provide a piped handwashing supply provide boarding spaces for 25 students, and a secure perimeter fence and gatekeeper’s hut. Many of these requirements were set out as part of the Government of Uganda’s standard operating procedures for educations establishments in times of covid. The premises were inspected by local government officers and approved for opening on January 15th. The instructors and ancillary staff were recruited and inducted in November December. There was a major focus on safeguarding during the induction period as the programme was working with vulnerable young people 50 % of whom would be living away from home in boarding accommodation. 53 young people were recruited from an extensive list of those interested and training started. In addition to those funded by the FCDO grant 15 young women from a fund managed by National Union of Women with Disability Uganda who were impressed by the design and setup of the training programme. At the end of March 21, the students were still carrying out their training at the centre. Blogs and pictures of the activities are featured on the website https://etcofpwd.com Page 4 **Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT** It is too soon to measure many achievements against the objectives for the training programme that started in January 2021 Three key objectives have been met: - Carrying out the building and improvement work to the premises to make it fit for delivering the programme in accordance with Government requirements - Starting the training programme with 53 trainees on the15th January as programmed - Recruiting and providing training to the instructors and ancillary staff in Safeguarding policies, procedures and activities. Fundraising is carried out via the personal networks of the trustees and soliciting donations on the website. Fundraising is carried out via the personal networksof thetrustees and soliciting donations on thewebsite. There are no specific annual objectives for funds to be raised. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity is a Charitable Incorporated Organisation who's only voting members are its charity trustee. It is governed by a CIO foundation model constitution which was adopted on registration on 13th June 2018. Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). Signed on behalf of the board Mark White Trustee 31 January 2022 Page 5 ## **Enhancing the Capacity of Persons with Disability INDEPENDENT EXAMINERS REPORT Independent Examiner's Report to the trustees of Enhancing the Capacity of Persons with Disability** I report to the charity trustees on my examination of the accounts of Enhancing the Capacity of Persons with Disability for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act. Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the accounts do not accord with those records; or - the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the accounts have not been prepared in accordance with the Charities SORP (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS 31 January 2022 Page 6 ## **Enhancing the Capacity of Persons with Disability STATEMENT OF RECEIPTS AND PAYMENTS** ## **for the year ended 31 March 2021** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total**
**Expenditure on:**
Charitable activities
6
**Total**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestrict**
**ed funds**
**2021**
**£**
21,157
50
11|**Restricted**
**funds**
**2021**
**£**
1,813
9,980
-|**Total**
**funds**
**2021**
**£**
22,970
10,030
11|**Total**
**funds**
**2020**
**£**
7,659
312
7| |---|---|---|---|---| ||21,218
21,197|11,793
1,813|33,011
23,010|7,978
3,714| ||21,197
-|1,813
-|23,010
-|3,714
-| ||21|9,980|10,001|4,264| ||21|9,980|10,001|4,264| ||21
5,615|9,980
-|10,001
5,615|4,264
1,351| ||5,636|9,980|15,616|5,615| Page 7 ## **Enhancing the Capacity of Persons with Disability STATEMENT OF ASSETS** ## **AND LIABILITIES as at 31 March 2021** |**Company No. CE014326**
**Notes**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
7
Restricted income funds
**Unrestricted funds**
7
General funds
**Total funds**|
**2021**
**£**
15,616
15,616
15,616
15,616
15,616
15,616
9,980
9,980
5,636
5,636
15,616|**2020**
**£**
5,615| |---|---|---| |||5,615| |||5,615
5,615| |||5,615| |||5,615| |||-| |||-
5,615| |||5,615| |||5,615| Approved by the board on 31 January 2022 And signed on its behalf by: Mary Bennell Trustee 31 January 2022 Page 8 **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS** ## **for the year ended 31 March 2021** ## 1 **Accounting policies** ## **Basis of preparation** 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity constitutes a public benefit entity as defined by FRS102. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** |**Fund accounting**|| |---|---| |Unrestricted funds|These are available for use at the discretion of the trustees in furtherance of| ||the general objects of the charity.| ||These are unrestricted funds earmarked by the trustees for particular| |Designated funds|purposes.| |Revaluation funds|These are unrestricted funds which include a revaluation reserve| ||representing the restatement of investment assets at their market values.| |Restricted funds|These are available for use subject to restrictions imposed by the donor or| ||through terms of an appeal.| |**Income**|| |Recognition of|Income is included in the Statement of Financial Activities (SoFA) when| |income|the charity becomes entitled to, and virtually certain to receive, the income| ||and the amount of the income can be measured with sufficient reliability.| |Income with related|Where income has related expenditure the income and related expenditure| |expenditure|is reported gross in the SoRaP.| |Donations and|Voluntary income received by way of grants, donations and gifts is| |legacies|included in the the SoRaP when receivable and only when the Charity has| ||unconditional entitlement to the income.| |Tax reclaims on|Income from tax reclaims is included in the SoRaP when the income is| |donations and gifts|received| |Donated services|These are only included in income (with an equivalent amount in| |and facilities|expenditure) where the benefit to the Charity is reasonably quantifiable,| ||measurable and material.| |Volunteer help|The value of any volunteer help received is not included in the accounts.| |Investment income|This is included in the accounts when receivable.| Page 9 **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS** **Expenditure** Recognition of Expenditure is recognised on a receipts and payments basis. Expenditure expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Statement of cash flows** The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity Page 10 ## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS** ## 2 **Statement of Receipts and Payments - prior year** |**Income and endowments**
**from:**
Donations and legacies
Charitable activities
Other
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**2020**
**£**
7,659
312
7
7,978
3,714
3,714
4,264
4,264
4,264
1,351
5,615|**Total**
**funds**
**2020**
**£**
7,659
312
7| |---|---|---| |||7,978
3,714| |||3,714| |||4,264| |||4,264| |||4,264
1,351| |||5,615| ||**Income from donations and**| |---|---| |3|**legacies**| |Donations
HMRC Gift aid
reimbursement|**Unrestricted**
**£**
16,169
4,988
21,157|**Restricted**
**£**
1,813
-
1,813|**Total**
**2021**
**£**
17,982
4,988
22,970|**Total**
**2020**
**£**
7,659
-| |---|---|---|---|---| |||||7,659| Page 11 ## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS** ## 4 **Income from charitable activities** |Grant Income:
Foreign, Commonwealth
& Development Office
Primary Purpose
Trading:
Sale of calendars
Sale of honey
5
**Income from investments**
Bank interest
6
**Expenditure on charitable**
**activities**
_Direct expenditure on_
_charitable activities_
Donations to Uganda
Printing of Calendars
Phase 3 extension
Purchase of camera and
equipment
_Support Costs_
IT expenses
Consultancy fees
Legal and professional
fees|**Unrestricted**
**£**
-
-
50
50
**Unrestricted**
**£**
20,336
342
58
-
181
280
-
21,197|**Restricted**
**£**
9,980
-
-
9,980
**Unrestricted**
**£**
11
11
**Restricted**
**£**
-
-
-
1,813
-
-
-
1,813|**Total**
**2021**
**£**
9,980
-
50
10,030
**Total**
**2021**
**£**
11
11
**Total**
**2021**
**£**
20,336
342
58
1,813
181
280
-
23,010|**Total**
**2020**
**£**
-
312
-| |---|---|---|---|---| |||||312| |||||**Total**
**2020**
**£**
7| |||||7| |||||**Total**
**2020**
**£**
2,773
459
-
-
199
-
283| |||||3,714| Page 12 7 **Movement in funds** ## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS** |**Restricted funds:**
**Restricted income**
**funds:**
Foreign, Commonwealth
& Development Office
Purchase of camera
_Total_
**Unrestricted funds:**
**General funds**
**Revaluation Reserves:**
**Total funds**|**At 1 April**
**2020**
-
-
-
5,615
5,615|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
9,980
1,813
11,793
21,218
33,011|**Resources**
**expended**
**£**
-
(1,813)
(1,813)
(21,197)
(23,010)|**At 31**
**March**
**2021**
**£**
9,980
-| |---|---|---|---|---| |||||9,980| |||||5,636| |||||15,616| |Purposes and restrictions in relation to the funds:
Restricted funds:
Foreign, Commonwealth
& Development Office
Purchase of camera
8
**Analysis of net assets between**
**funds**
Net current assets||| |---|---|---| |||| |||| |||| |||| ||**Unrestricted**
**funds**
**£**
15,616
15,616|**Total**
**£**
15,616| |||15,616| Page 13