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2022-03-31-accounts

Container Based Sanitation Alliance

(A company limited by guarantee)

Trustees’ Annual Report

for the period 1 April 2021 – 31 March 2022

Charity registration number 1185842 Company no. 11753886

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Reference and administrative details

Charity name: Container Based Sanitation Alliance Charity number: 1185842 Company number: 11753886 Address: Unit 20, 87 Newington Industrial Estate, Crampton Street, Walworth, London, England, SE17 3AZ

Trustees:

Key members of staff:

Independent Examiner: Paul Cowham, Independent Examiner

Objectives and activities

Summary of Charity Objectives set out in governing document

CBSA’s charity purposes as set out in the objects contained in the company’s memorandum of association are:

  1. To promote sustainable development* for the benefit of the public by:

  2. a. The relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities, including the preservation and protection of good health; and

  3. b. The preservation, conservation and the protection of the environment and the prudent use of resources; through facilitating the provision of or access to sanitation.

  4. To advance the education of the public in subjects relating to sanitation and to promote study and research in such subjects provided that the useful results of such study are disseminated to the public at large.

*Sustainable development means “development which meets the needs of the present without compromising the ability of future generations to meet their own needs.”

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Ensuring our work delivers our aims

This review looks at the success of each key activity and the benefits they have brought to the public. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

Our goal is greater quality and availability of CBS services. The strategies we used to meet these objectives included:

  1. To extend collective impact – By speaking with a common voice and working together, we will expand global impact through improved service provision by members and increased responsible adoption of CBS by institutions outside of the alliance.

  2. To promote knowledge sharing and learning – we will share best practices, common principles and lessons learned to increase the capacity of CBS to deliver sustainable sanitation services.

  3. To enhance legitimacy by creating a set of common CBS guidelines and standards – we will use the learning to develop best practice guidance for all sanitation providers working on CBS.

  4. To enable scale – we will encourage the growth of new CBS services through knowledge transfer, advocacy and recommending structures for service providers to gain appropriate investment and to convince governments and multilaterals that CBS is an operationally and financially effective approach.

How our activities deliver public benefit

Container-based sanitation (CBS) is a sanitation service which provides toilets that collect human excreta in sealable, removable containers on a regular basis and safely disposes of or reuses excreta.

1. To promote sustainable development* for the benefit of the public by:

CBS avoids contamination of the physical and natural environment, supports sustainable waste management so as not to pollute the environment further and can reduce greenhouse gas emissions associated with other forms of urban sanitation – notably in low- and middle-income countries where options for sanitation are limited (i.e. poorly functioning pit latrines and septic tanks at best – which are rarely emptied safely, if at all, – and open defecation). Since toilet waste is not mixed with water from other household tasks, this reduces the anaerobic degradation of waste which produces methane and nitrous oxide. It also allows providers to take advantage of the nutrient rich waste to convert the undiluted excreta into reuse products, such as biogas, solid fuel, compost and animal feed, some of which can contribute to reducing greenhouse gas emissions. Furthermore, with water scarcity caused by climate change threatening the feasibility of water-based sanitation systems, as a dry or minimal-water system, CBS systems can alleviate pressures on precious water resources.

The Alliance furthers the protection and improvement of the environment by advocating for, researching and supporting climate-positive solutions to the global sanitation crisis. In addition, the Alliance promotes knowledge sharing and learning on the recycling of human waste into valuable byproducts.

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b. The relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities, including the preservation and protection of good health

Nearly half of the world’s population, or 3.6 billion, lack safely managed sanitation and 1.7 billion people still lack even a basic sanitation service. Low-income urban populations are expected to double from the current 1 billion by 2030, as the world’s population continues to urbanize at a rapid pace and cities are struggling to expand critical infrastructure to accommodate this unprecedented growth. To achieve the UN Sustainable Development Goal (SDG) target of equitable sanitation for all by 2030, new models are needed to reach the people and places that conventional sewerage can’t.

Since 2010, CBS has emerged as a viable, low-cost sanitation option, particularly in densely populated urban neighbourhoods, informal settlements, areas with high water tables, or where there is risk of frequent flooding. In these settings, demand for sanitation services is high and on-site sanitation and sewerage are not feasible or cost-effective. Due to quick installation, minimal permanent infrastructure and relatively low costs, CBS has the potential to be easily shipped to new areas and quickly scaled to match refugee, emergency or disaster response needs.

In this context, the Alliance has emerged as a unifying body to formally raise awareness of CBS at governmental and institutional levels, to facilitate efficient and effective information sharing and collaboration within the community of existing CBS practitioners, and to create resources that specifically allow other practitioners to develop their own CBS operations, thereby greatly extending the reach of climate-positive sanitation services well suited for ensuring the world’s most vulnerable urban populations gain access to safely managed sanitation.

2. To advance the education of the public in subjects relating to sanitation and to promote study and research in such subjects provided that the useful results of such study are disseminated to the public at large.

Despite the potential of CBS to advance sustainable development by improving people’s lives and protecting the environment, many people remain unfamiliar with the approach. Evidence is required to advance the education of the public and convince key decision makers of its value and increase adoption. To address this, CBSA produces original research, contributing to the publication of peerreviewed papers, and participates in international conferences to meaningfully contribute to the growing body of knowledge of container-based sanitation. By communicating its knowledge and learning among a broad audience, the Alliance is advancing the education of the public on this topic.

Statement of trustees’ regard to guidance on public benefit

The trustees have read and understand the Charity Commission’s guidance on public benefit.

Activities, Projects and Services set out in the accounts

The activities, project and services identified in the accompanying accounts as set out as follows:

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Achievements and Performance

Over this financial year there have been two funded strategic periods:

During the financial year, CBSA has also managed one key project:

The achievements for each strategic period are presented below.

Interim Strategy Support (April to August 2021)

1. Strategy and income generation

2. Governance and management

3. Research, knowledge exchange, financing and common standards

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4. Communications, outreach & advocacy

2021 – 2024 Strategy Support (October 2021 – March 2022)

Over the course of October 2021- March 2022, the CBSA made the following achievements, in line with its five strategic goals.

1. Strengthen the CBSA

2. Member Support: Accelerating the Path to Scale

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3. Advocate Globally for CBS

4. Strengthen the Financial Case for CBS 

  - Carbon Credits Feasibility Study was conducted with 5 CBSA members

5. New Entrant Support: Reducing Barriers to Entry

Impact this year

Over this year CBSA members have had the following impact on the public:

The most valuable impacts that the CBSA had on our members organisations this year were:

Financial review

Review of the charity’s financial position at the end of the period

Following the development of a comprehensive three-year strategic plan to improve the sustainability of Alliance resourcing by ensuring increased, longer-term and a more diversified portfolio, in October 2021 approximately £355,000 was committed to support CBSA’s strategic plan over 2.5 years. (October 2021 to March 2024).

At the end of this financial period (March 31[st] 2022), the CBSA had underspent its annual budget and was able to close the funding gap for the next financial period (April 1[st] 2022 to March 31[st] 2023). Additionally, the CBSA’s first Executive Director has been hired (to begin in the next financial period) and it will be his responsibility to develop a strategy to secure more funding.

As such, the Trustees are satisfied with financial performance of the charity.

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Statement explaining the policy for holding reserves

The total overall funds carried forward as at 31 March 2022 were £82,553 out of which the majority of the funds were restricted on ongoing projects. The total free reserves as at 31 March 2022 were £6,252 to cover core services should there be a funding gap. CBSA will be reviewing its reserves policy in the next financial year to better grow and manage its free reserves in unrestricted funds in order to reduce risk to the company.

Details of any funds materially in deficit

There are no negative balances on any of CBSA’s restricted or unrestricted funds.

Explanation of any uncertainties about the charity continuing as a going concern

At the time of approving the financial statements, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial accounts.

Structure, governance and management

Description of the charity’s trusts

Governing document & how the charity is constituted

The organisation is a charitable company limited by guarantee, incorporated on 7 January 2019 and registered as a charity on 16 October 2019. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Trustee selection methods

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as the Directors. Under the requirements of the Articles of

Association, the members of the Board are elected by the membership. At the first Annual General Meeting all the directors were required to retire after which one-third of the directors or, if their number is not three or a multiple of three, the number nearest to one-third, must retire from office at each subsequent annual general meeting. All Board members give their time voluntarily and received no benefits from the charity in their role as Directors.

Additional Governance Matters

Exemptions from disclosure

No names of any trustees or staff nor CBSA’s address have been omitted from this report.

Funds held as custodian trustees on behalf of others

The Alliance does not hold any funds as custodian on behalf of others.

Statement of trustee responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

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Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements 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. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees, who are directors for the purposes of company law, who served during the year and up to the date of this report are set out on page 1.

Declaration

This report has been prepared in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies’ subject to the small companies’ regime of the Companies Act 2006.

Approved by the trustees and signed on their behalf by:

…………………………….

Kory Russel Chair 09 / 07 / 2022

Date …………………….

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Independent Examiner's Report to the Trustees of

The Container Based Sanitation Alliance

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 Company 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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)].

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.

Paul Cowham FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE

09 / 08 / 2022

Date ……. ……………..

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Container Based Sanitation Alliance

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income
Donations and legacies
3
52
Charitable activities
4
1,811
5
2,200
Investments
-
-
Total income
4,063
Expenditure
Raising funds
-
-
Charitable activities
6
119
Total expenditure
119
7
3,944
Transfer between funds
-
Net movement in funds for the year
3,944
Reconciliation of funds
Total funds brought forward
2,308
Total funds carried forward
6,252
Fees and other income
Net income/(expenditure) for the
year		 Restricted
funds
£
-
158,646
-
-
158,646
-
90,902
90,902
67,744
-
67,744
8,557
76,301		 Total funds
2022
£
52
160,457
2,200
-
162,709
-
91,021
91,021
71,688
-
71,688
10,865
82,553		 Total funds
2021
£
-
90,934
996
-
91,930
-
81,065
81,065
10,865
-
10,865
-
10,865

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Container Based Sanitation Alliance Company number 11753886

Balance sheet as at 31 March 2022

Note
£
£
Fixed assets
Tangible assets
-
-
Total fixed assets
-
Current assets
Debtors
12
-
Cash at bank and in hand
103,861
Total current assets
103,861
Liabilities
Creditors: amounts falling
due in less than one year
13
(21,308)
Net current assets
82,553
Total assets less current liabilities
82,553
Net assets
82,553
Funds of the charity
Restricted income funds
14
76,301
Unrestricted income funds
15
6,252
Total charity funds
82,553
2022		 £
£
-
-
4,210
11,165
15,375
(4,510)
10,865
10,865
10,865
8,557
2,308
10,865
2021		 £
£
-
-
4,210
11,165
15,375
(4,510)
10,865
10,865
10,865
8,557
2,308
10,865
2021
-
10,865
10,865
10,865
8,557
2,308
10,865

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 13 to 21 form part of these accounts.

09 / 07 / 2022

Approved by the trustees on …...................... and signed on their behalf by:

Kory Russel (chair) Name Signed

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a 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 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 has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.

Container Based Sanitation Alliance meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The Covid pandemic has impacted the way the charity works, however the charity has not been adversely impacted financially by the pandemic during the year or months following 31 March 2020.

There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £2,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis. There are currently no fixed assets.

k Debtors

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

l Cash at bank and in hand

Cash at bank and cash 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.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

N Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

O Pensions

The charity complies with autoenrolment requirements and makes contributions to pension schemes of its employees.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations
Total		 Unrestricted
£
52		 Restricted
£
-		 Total 2022
£
52		 Unrestricted
£
-		 Restricted
£
-		 Total 2021
£
-
52 - 52 - - -

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

4 Income from charitable activities

Grants
Total
United Nations
Office
Greenbaum
Foundation
Osprey
Foundation
Stone Family
Foundation
Waterloo
Foundation
VOx Impuls
Foundation
Bill & Melinda Gates
Foundation
Stiftelsen
Stockholm
Vitol Foundation
Rich Earth
Institute		 Unrestricted
£
-
-
1,005
-
806
-
-
-
-
-
 Restricted
£
-
54,783
-
-
-
40,005
-
3,375
23,983
36,500		 Total 2022
£
-
54,783
1,005
-
806
40,005
-
3,375
23,983
36,500		 Unrestricted
£
-
-
-
3,724
-
3,995
-
-
-
-		 Restricted
£
1,918
7,394
-
-
-
46,482
7,916
19,505
-
-		 Total 2021
£
1,918
7,394
-
3,724
-
50,477
7,916
19,505
-
-
1,811 158,646 160,457 7,719 83,215 90,934

5 Fees and other income

Membership income Unrestricted
£
2,200		 Restricted
£
-		 2022
£
2,200		 Unrestricted
£
996		 Restricted
£
-		 2021
£
996
2,200 - 2,200 996 - 996

All income from fees and trading is unrestricted.

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

6 Analysis of expenditure on charitable activities

Project costs
Professional fees
Office and admin costs
Other governance costs
Restricted expenditure
Unrestricted expenditure
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Independent examiner's remuneration
- accountancy
- independent examination
Independent
examination
Staff costs - charity management and
consultancy		 Total 2022
£
48,739
17,909
20,978
2,445
950		 Total 2021
£
45,525
32,167
1,600
823
950
91,021 81,065
2022
£
90,902
119		 2021
£
-
-
91,021 -
2022
£
-
550
400		 2021
£
-
550
400

7 Net income/(expenditure) for the year

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

8 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Employers pension contributions
Freelance project management
Consultancy		 2022
£
13,712
-
223
17,100
17,704		 2021
£
-
-
-
35,576
9,949
48,739 45,525

No employee has employee benefits in excess of £60,000 (2021: Nil).

The key management personnel of the charity comprise the trustees, the Project Coordinator. The amount of employee benefits received by key management personnel together with the amounts invoiced by key management personnel to the charity was £30,812 during the year (2021: £42,151). During the year, the project coordinator became an employee of the charity.

9 Trustee remuneration and expenses, and related party transactions

No trustees received any remuneration during the year (2021: £805). No trustee received any reimbursed expenses during the period.

Aggregate donations from related parties were £nil (2021: £nil).

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).

The charity reimbursed our member Sanergy for expenditure in relation to the Cost-Effectiveness Analysis project held in Naivasha Kenya for a total of £1,060.05. Two trustees; David Auerbach and Lindsay Stradley hold senior positions in Sanergy.

10 Government grants

The charity did not receive any grants from the government during the accounting period.

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

12 Debtors

Debtors
Other debtors 2022
£
-		 2021
£
4,210
- 4,210

13 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals
Analysis of movements in restricted funds
Balance at
1 April
2021
£
-
Cost effectiveness analysis
8,138
Interim & Strategy Support
419
2021 - 2024 Strategy Support
-
8,557
Balance at
1 April
2020
£
-
-
-
-
-
-
-
Carbon credits methodology
feasibility study
Greenbaum Foundation
Osprey Foundation
Stone Family Foundation
Stone Family Foundation: Cost
Effectiveness Analysis
United Nations Office
Vitiol Foundation: Cost
Effectiveness Analysis
Previous
reporting period		 Trade creditors
Other creditors and accruals
Analysis of movements in restricted funds
Balance at
1 April
2021
£
-
Cost effectiveness analysis
8,138
Interim & Strategy Support
419
2021 - 2024 Strategy Support
-
8,557
Balance at
1 April
2020
£
-
-
-
-
-
-
-
Carbon credits methodology
feasibility study
Greenbaum Foundation
Osprey Foundation
Stone Family Foundation
Stone Family Foundation: Cost
Effectiveness Analysis
United Nations Office
Vitiol Foundation: Cost
Effectiveness Analysis
Previous
reporting period		 2022
£
7,504
13,804		 2021
£
115
4,395		 Transfers
£
-
-
-
-		 Balance at
31 March
2022
£
3,646
3,041
-
69,614
21,308 4,510
Income
£
16,500
-
30,695
111,451		 Expenditure
£
(12,854)
(5,097)
(31,114)
(41,837)
8,557 158,646 (90,902) - 76,301
Balance at
1 April
2020
£
-
-
-
-
-
-		 Income
£
1,918
7,394
26,157
20,325
7,916
19,505		 Expenditure
£
(1,918)
(6,975)
(26,157)
(20,157)
(7,916)
(11,535)		 Transfers
£
-
-
-
-
-
-		 Balance at
31 March
2021
£
-
419
-
168
-
7,970
- 83,215 (74,658) - 8,557

14 Analysis of movements in restricted funds

Description, nature and purposes of the fund

All the restricted funds contributed to the charity's core objects

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Container Based Sanitation Alliance

Notes to the accounts for the year ended 31 March 2022 (continued)

15 Analysis of movement in unrestricted funds

Previous
reporting period
General fund
General fund		 Balance at
1 April
2021
£
2,308
Income
£
4,063		 Expenditure
£
(119)		 Transfers
£
-		 Balance as
at 31 March
2022
£
6,252
2,308 4,063 (119) - 6,252
Balance at
1 April
2020
£
-
Income
£
8,715		 Expenditure
£
(6,407)		 Transfers
£
-		 Balance as
at 31 March
2021
£
2,308
- 8,715 (6,407) - 2,308

16 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
-
6,252		 Designated
funds
£
-
-		 Restricted
funds
£
-
76,301		 Total
£
-
82,553
6,252 - 76,301 82,553

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