Registered Charity Number
1187227
## **FNAN Eritrean Youth and Family Outreach**
**Report and Unaudited Accounts**
**31 March 2022**
0
## **FNAN ERITREAN YOUTH AND FAMILY OUTREACH**
## **Report and accounts**
## Contents
||Page|
|---|---|
|Charity and Company information|2|
|Trustees' Report|3|
|Statement of Directors'/Trustees' Responsibilities|11|
|Accountants' report|12|
|Statement of Financial Activities|13|
|Income & Expenditure Statement|14|
|Balance sheet|16|
|Notes to the accounts|17|
1
## **FNAN ERITREAN YOUTH AND FAMILY OUTREACH**
## **Company Information**
## _**Trustees**_
Dr Berhane Kehase, Chair
Ellen Haile
Bruk Simon
Dr Fetsum Fetwi
Almaz Seltene
## _**Accountants**_
Tedros Fetwi, FCCA
TFG Accountancy Services Ltd
Unit 3
Langdale House
11 Marshalsea Road
London
SE1 1EN
## _**Registered number**_
1187227
2
## **FNAN ERITREAN YOUTH AND FAMILY OUTREACH**
## Report of the Trustees
The Trustees present their report for the year ended 31 March 2022
FNAN Eritrean Youth and Family Outreach (FNAN) is a small charity made up of a small group of trustees and volunteers. FNAN has little or no administrative overheads and employs no staff, which means almost every penny donated to us goes directly to the charitable activities that FNAN supports
Further information about FNAN can be found on our website http://www.fnan.org.uk/
## **Name, registered office and constitution of the charity**
The full name of the charity is FNAN Eritrean Youth and Family Outreach
The Charity was formed on 6th January 2020
## **Objectives and Activities of the Charity**
## _**A summary of the objects of the charity as set out in its governing document**_
FNAN Eritrean Youth and Family Outreach provides Mentoring Advocacy Counselling Advice and Information Conferences and Workshops
The Charity’s objectives are:
1. The prevention and relief of poverty
2. The advancement of education
3. The advancement of health and saving of lives
4. The advancement of citizenship and community development
## _**The charity's aims including the changes or differences it seeks to make**_
FNAN and its volunteers work predominantly, but not exclusively within the Eritrean community in the UK to make a positive difference in the areas of poverty prevention, education and health.
FNAN sets out to achieve these objectives by providing advocacy and support services in the areas of its operation in England and Wales.
## _**The charity's main objectives for the year**_
In furtherance of its charitable objectives FNAN set itself the following objectives for the year
1. Provide IT technician training twice per week
2. Provide training in mental health and Social Care
3. Provide training in wellness and healthy lifestyle
4. Provide weekly classes in English Conversation
5. Provide weekly Tigrigna language lessons for the young
3
A brief description of each course and its benefits is outlined below.
## 1. **IT Technician training**
## **Objectives**
- To ensure that learners understand the value of modern technology and how to use it
- for their benefit.
- To prepare learners to meet the varying and challenging needs of the job market in the
- IT industry by providing knowledge and skills on the subject
- To coach learners for more basic and intermediate level of jobs in the IT industry
- To prepare learners and enable them to adapt to new and innovative ways and
- techniques in IT.
The training needs of the learners were identified and programs developed that are best suited to their needs. The trainees are encouraged to remain active during the training as they are put at ease during the training programme by making the delivery as interactive as possible. Moreover, trainees are given feedback on how well they performed and asked to give feedback on the effectiveness of the training programme. The course was run every Tuesday from 7:30PM to 9:30PM and is delivered online via Zoom. A total of 47 trainees were registered for the course which ended with a Graduation ceremony in May 2022.
## **The topics covered were:**
- Introduction to Computers
- Computer Hardware
- Computer Operating System
- Installing and Configuring the Operating System
- Understanding the Operating System
- Practical Exercise on installing Operating System
- Practical Test and Quiz
- Troubleshooting Computers
- Maintaining Operating System
This training has been a significant tool for student’s development. It has assumed great importance because of the exceptional rate of change and development in the IT industry. The learning outcome were as follows: -
- Students created confidence and self-assurance to apply for an IT related job
- Students are encouraged to show higher performance by making optimum and best
- utilisation of the materials, tools, equipment’s and other resources available to them online.
- Away from the video link sessions, on 5 March 2022 some of the students were
- shown, in practice, how to dismantle and reinstall computer hardware and software face to face in a purpose made suitable building in West London.
- Students are able to produce quality and quantity output.
- Students could respond and adapt to the changing technology well and became more
- proficient
## **2. IT Essential Skills training**
## **Objectives**
The objectives of the IT essential skills training programme is to empower the Eritrean community and support them to develop their IT skills and to help them become tech-savvy.
4
## **Learners**
Thanks to technology the sessions are run via zoom therefore we were able to reach Eritrean communities beyond the UK, participants are from all over the world, including Europe, Canada, America, Australia, Israel, Sudan and many more. The learners consist of young adults, adults and special mothers.
The sessions are delivered every Wednesday from 7 to 9 pm London time and the number of attendees varied from 40 to 25.
## **Topics covered**
We followed the International **Computer Driving Licence (ICDL)** lesson plans. Therefore the topics included:
## **Digital Citizen Modules**
- a basic skill of using a computer, email and the Internet for beginners
## **ICDL Workforce Modules at intermediate level**
- Essential Skills:- including Application Essentials, Computer and Online
- Essential
- Office Applications:- Documents, Spreadsheet and Presentation.
- Good Practice:- IT Security, Online Collaboration and Data Protection.
## **Achievements**
Participants showed improvement on their IT skills and developed confidence to use computers and they were able to showcase their work in a form of presentation via zoom. Also most of the participants shared a testimony that they were able to use computers and the internet confidently and securely and were able to apply the applications and skills they learnt into their day to day activities. Specially mothers were able to help their children with homework and able to communicate well with professionals
## **3. Healthy Lifestyle (Wellness) Training**
## **Objectives**
The training program which started on the 9th of February 2022 was aimed to enhance the quality of people’s lives by making them aware that the way they live (the food they eat, the exercise they do or fail to do, quality of sleep, emotional awareness) influences their quality of life.
## **Achievements**
It was observed that attendance started to build up positivity from the date the training started. After two months of training on food and exercise, many people testified that their body weight went back to normal, blood sugar balanced, diabetic symptoms disappeared, blood pressure went back to normal, cardiovascular diseases improved a lot, mood elevated just to mention some.
One student reported that she was interviewed by a panel of doctors after all her check ups remarkably improved in just two months. Overall, it has always been observed that during the training sessions people informally say that they enjoy the training, progressively learning and improving their level of happiness, changed from habitual way of doing things to consciously leading their life. At the start of the training, 269 learners attended. This number varies at different sessions.
5
## **Topics covered**
- What is Health and Wellness
- How Food impacts the body
- Foods that we need in include in our meals
- Foods that we need to avoid
- Carbohydrates, Fats and Proteins
- Vitamins and Minerals
- Question & Answer sessions
As a continuation of the program the topics shown below were covered after the end of the reporting period: Food and Children Growth, Exercise and its health benefits, Mind and body coherence and its impact on health, Brain food, Longevity/life span, Sufficient sleep and its health benefits, Immune system and its function, Intermittent fasting and its health benefits, Eat for your gut microbes and Eat to starve cancer cells
## **4. English/ESOL Conversation classes**
## **Aim**
To give individuals the chance to practise what they learn in their ESOL class and practice their conversation skills during lessons as it increases their ability to relay and receive information effectively and easily with people in everyday situations.
## **Delivery method**
The sessions is delivered remotely via Zoom every Friday from 7:30 – 8:30 pm uk time One of our skillful and highly dedicated volunteers as a lesson lead with 4-5 volunteers we would plan topical conversation. Some of the topics covered were: Culture difference in UK and Eritrea, Food, If you were an animal, which animal would you be?, Hobbies, Work and Aspiration v Barriers and how to succeed.
Delivery method is reviewed regularly by getting feedback from participants and in sessions and suggestions are implemented according the feedback i.e. we no longer use volunteers. This has increased the participants' participation, which was clearly a positive change.
## **Participants**
When the session started, we had 4 - 5 attend with no participant turning their cameras on and shy to participate this has now increased to 10 - 15 participants with a third of the participants turning on their cameras and all participating.
## **Outcome**
We have noticed two major outcomes:
**Increase participation:-** We now have participants that are more confident to communicate in English, more participants turning on their cameras and fully participating. At times the lead facilitator motivates others to participate and recommend the sessions to others. **Communication:-** Some learners’ communication has improved. Participants now understand the importance of practising with each other or by looking into volunteering opportunities where they are forced to communicate in English.
6
## **5. Tigrinya (ትግርኛ) Mother-Tongue for children**
## **Objectives**
The objective of the mother tongue project is to teach the children born in the diaspora to enrich their world outlook including their social heritage, and so-forth gain confidence and their cultural identity. The mother tongue is Tigrinya (ትግርኛ) which is the dominant language in Eritrea and this is endeavoured by FNAN to help the social cohesion of the Eritrean Family in the diaspora.
## **Resources**
There were four dedicated mothers that took the task of teaching the language. Two of them are fully engaged in the UK mainstream Education system, with one being full time primary teacher, and the other being professional in producing Educational Materials. The teaching sessions were run using zoom, and because of this It was possible to reach Eritrean communities beyond the UK, participants were from all over the world, mainly from the UK and including children residing in Scandinavian countries, Germany, Switzerland, Belgium, Holland, Italy, France, Canada, America and Israel.
## **Learners**
Learners were grouped by their age: youngsters between ages 7 to 11, and teenagers with age of 12 and above. The sessions were delivered every Saturday for a one hour session per class. 4:00 - 5:00 PM two sessions for youngsters and 5:00 - 6:00 PM for teenagers. The children came from 126 households with each family registering one or more children. Initially 173 learners registered in the youngsters’ group; and 32 in the teenagers group. Because of its voluntary nature of participation, attendance in the younger group was around 90 on average and around 20 for teens.
## **Topics Covered**
There were 24 lessons that were prepared; dealing with language structure, context, visuals which was unique in pedagogic requirements. Each lesson was accompanied with a lesson plan laying out the outcome by the end of the lesson: language writing skills, comprehension, day-to-day skill of the use of the language, homework and more.
## **Achievements or outcomes**
Learners showed improvement on their speech and writing skills of their mother tongue, and the role of parents was paramount in their achievement; Learners were showcasing their activities by taking screenshots of their home works and sending it to their teachers, and by their active participation answering questions.
At the end of the 24 weeks, each participant learner was awarded with a certificate in a zoom ceremony, the children were very happy with their achievement, and this was showcased on YouTube. This service is becoming a permanent fixture in our community, that more and more children are becoming aware of FNAN and its services, and yearning to join its Tigrinya ትግርኛ Lessons.
## **6. Mental Health & Social Care**
## **Children and Family Service involves**
Family Therapy helps those in close relationships to better understand and support each other. It enables family members to express and explore difficult thoughts and emotions safely, understand each other’s experiences and views, appreciate each other’s needs, build on family strengths, and work together to make useful changes in their relationships and
7
their lives.
Also working with families and their children with complex needs. i.e. parenting issues, relationship problems, managing challenging behaviour etc either on a one to one with the families or in a group setting.
FNAN’s specialist, has organised and chaired meetings such as Team around child in Schools, Local authorities and other non-profit organisations, and signposted to other services; facilitated parenting programs i.e. strengthening families and strengthening communities.
Other forms of input included: promoting and supporting child development, providing positive child centred learning opportunity, working with the Multi-Agency Team to provide complete services, operating in an organisation with multiple stakeholders and competing demands
**Family and Systemic Psychotherapy** : Under this intervention FNAN’s specialist has worked with people in any form of relationship including: Couples, Families, Groups, Carers, Professional groups, Teams and Businesses.
**Family therapy** is particularly effective for child and adult focused problems. It deals with a range of problems including:-
- Relationship distress
- Bereavement
- Attachment
- Child abuse
- Eating disorders
- School related difficulties
- Alcohol and drug misuse
- Addiction
## **What difficulties are helped by Family Therapy?**
Family Therapy is useful for children, young people, adults and older adults experiencing a wide range of difficulties and interpersonal issues and circumstances, across the family life cycle including:
- Couple relationship difficulties
- Child and adolescent mental health issues
- Adult mental health issues
- Child, adolescent and adult behaviour difficulties
- Parenting issues
- Illness and disability in the family
- Separation, divorce and step-family life
- Anorexia, bulimia and other eating disorders
- Fostering, adoption, kinship care and the needs of ‘looked after’ children
- Domestic violence and abuse
- Self-harm
- Drug and alcohol misuse
- The effects of trauma
- Physical illness, death, dying and bereavement
- Difficulties related to ageing and other life cycle changes
## **Do Family Therapists only work with families?**
No. We see children and adults individually and/or in family member groups. we work with couples, or with other groups and communities, and with people across the lifespan, from
8
children to older adults.
When a family is involved with several different agencies, we may work with the network of professionals as well as with family members to ensure their input is co-ordinated and helpful. Sometimes with our understanding of relationships to work with organisations. We use our skills in family sensitive working to train and/or supervise other professionals.
## **Beneficiaries**
- 55 families were supported with parenting issues which covers how to manage their
- children’s behaviour and personal development
- 10 couples received couple therapy
- 80 parents were supported with ASD, ADHD related issues
- 5 bereavement counselling
- 20 School related issues which we provided support by engaging with the schools and
- relevant organisations
- 30 families were also supported with safeguarding issues i.e. FNAN liaised with Social
- workers and provided information and advice
- Providing training and presentations on different topics related to families and their
- children
## **Outcome**
Even though it's hard to measure the sensitive nature of therapy outcome, here are some of the outcomes witnessed after families receiving our service:-
- Parents gained tools to problem solve future issues
- Deeper empathy and connection to each other and self-discovery and mental health
- awareness
- Reduced conflict and better anger management skills developing healthy boundaries
- and increased emotional resilience improved communication between family members Found it easier in defining someone’s role within the family improved family dynamics
- and relationships via group therapy session providing strength and coping tools for family members addressing dysfunctional interactions improving the family’s problem-solving abilities
## **What do our service users say?**
- “FNAN is a fantastic organisation! Great family support from beginning to end of the
- process. The FNAN team are really informed and go the extra mile at every stage. Thank you so much “ Parent– Mrs SK
- “Excellent service from FNAN Family Therapy service !! She helped us, clarify many
- questions I had regarding my child’s autism and felt heard” Parent of an autistic child Ms RT
- “My wife and I contacted FNAN as a last try and we were provided with excellent
- counselling and support, All intervention were prompt and professional. We felt valued !! Our marriage has been saved by the therapy we received” Mr & Mrs G
- Excellent service by AS and she was very friendly, patient and helpful in helping us
- find what we were looking for.
- AS attended in my son’s school meeting and sorted all the issues I had with the school
- for over a year, so thank you FNAN”
In addition to its Family Therapy services. FNAN’s Mental Health and Social Care support service, has helped a number of its beneficiaries with their Immigration matters using its highly committed OISC qualified Immigration adviser.
Our dedicated specialists in the field of Adult Mental Health, Cognitive Behavioural Therapy (CBT) and Housing have been instrumental in dealing with the client issues in their respective fields.
9
## **Stucture, Governance and Management**
## _**Nature of the Governing Document and constitution of the charity**_
FNAN is a registered unincorporated charity. It is governed by its governing document dated 6[th] January 2020.
## _**The methods adopted for the recruitment and appointment of new trustees**_
Trustees seek to appoint new trustees to maintain a broad mix of skills that are appropriate to the work of the charity and able to cover retirements and resignations.
## _**The policies and procedures adopted for the induction and training of trustees**_
Trustees are inducted to the charity through an informal process over their first year in position.
## _**The organisational structure of the charity and how decisions are made**_
The charity is currently run entirely by volunteers and managed by the board of trustees. Decisions are made by the board of trustees at trustee meetings.
The members of the Board of Trustees of the Charity during the year ended and at the date of the report were:
Dr Berhane Kehase
Ellen Haile
Bruk Simon
Dr Fetsum Fetwi
Almaz Seltene
10
## **Statement of Trustees’ Responsibilities**
The trustees of FNAN are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:
- select suitable accounting policies and then adopt them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements;
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
11
## **Accountants' Report**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Street Action for the year ended 31 December 2020 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
12
## **FNAN Eritrean Youth and Family Outreach Statement of Financial Activities for the year ended 31 March 2022**
|**Notes**
**Incoming resources**
**_Incoming resources from generated funds_**
Local Authority Grants
Voluntary Income
**Total incoming resources**
**_Costs of generating funds_**
Costs of generating voluntary income
**_Costs of charitable activities_**
**_Governance costs_**
**Total resources expended**
**Net incoming resources**
**Reconciliation of funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
3,000
3,000
-
480
-
480
2,216|
|---|---|
||**3,480**
**-**
**3,480**
**2,216**|
||-
-
-
1,152
-
1,152
1,190
-
-
-|
||2,328
-
2,328
1,190|
|||
||2,328
-
2,328
1,026
1,026
-
1,026
-|
||**3,354 **
**-**
**3,354 **
**1,026**|
-
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 15 as required by the SORP.
**All activities derive from continuing operations**
**The notes on pages 17 to 19 form an integral part of these accounts.**
13
## **FNAN Eritrean Youth and Family Outreach Income and Expenditure Account for the year ended 31 March 2022**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Surplus on ordinary activities before tax**
**Surplus for the financial year**
Gift Aid Payments
**Retained surplus for the financial year**
**All activities derive from continuing operations**
**The notes on pages 15 to 21 form an integral part of these accounts.**
**Statement of Total Recognised Gains and Losses**
**for the year ended 31 March 2021**
Excess of Expenditure over income before realisation of assets
Profit per Profit and Loss account
**Net Movement in funds before taxation**|**2022**
**2021**
**£**
**£**
3,480
2,216
1,152
1,190|
|---|---|
||2,328
1,026
-
-|
||2,328
1,026|
||2,328
1,026
-|
||2,328
1,026|
||**2022**
**2021**
**£**
**£**
2,328
1,026|
||2,328
1,026|
||2,328
1,026|
14
## **FNAN Eritrean Youth and Family Outreach Movements in revenue and capital funds for the year ended 31 March 2022**
|**Revenue accumulated funds**
Accumulated funds brought forward
Recognised gains and losses before transfers
Transfers (to)/from fixed asset funds
**Closing revenue accumulated funds**
**Summary of funds**
Revenue accumulated funds
**Total funds**|**Designated**
**Funds**
**2022**
-|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
1,.026
-
1,.026
-
2,328
-
2,328
1,026|
|---|---|---|
|||3,354
-
3,354
-
-
-
-
-|
|||3,354
-
3,354
1.026|
|||**£**
**£**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
3,354
-
3,354
1,026
-
-
-|
||-|3,354
-
3,354
1,026|
**The notes on pages 17 to 19 form an integral part of these accounts.**
15
## **FNAN Eritrean Youth and Family Outreach Balance Sheet as at 31 March 2022**
|**Notes**
**_The assets and liabilities of the charity :_**
**Fixed assets**
**Current assets**
Cash at bank and in hand
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
amounts due after more than one year
**Provisions for liabilities and charges**
**Net assets including pension asset / liability**
**_The funds of the charity :_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
Designated revenue funds
**Unrestricted capital funds**
Designated fixed asset funds
**Total unrestricted funds**
**Restricted income funds**
**Restricted capital funds**
**Total restricted funds**
**Total charity funds**
Ellen Haile
Trustee
_Approved by the board of trustees on 31 January_
_2022_|**2022**
**£**
3,354
3,354
3,354
-
-
3,354
3,354
-
-
3,354
-
3,354|**2021**
**£**
1,026
1,026
1,026
-
-
1,026|**2021**
**£**
1,026
1,026
1,026
-
-
1,026|
|---|---|---|---|
||3,354
|||
|||1,026|1,026|
||||3,354
3,354|
||||-1,026|
|||||
16
## **FNAN Eritrean Youth and Family Outreach Notes to the Accounts for the year ended 31 March 2022**
## _**1. Accounting Policies**_
## _**Basis of preparation of the accounts**_
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## _**Volunteers**_
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
## **Policies relating to categories of income and income recognition**
## _**Nature of income**_
Gross income represents the value, net of value added tax and discounts, Donations and voluntary contributions including receipts from fundraising events.
## _**Categories of Income**_
Income is categorised as income from donations and grants, investment income and project income.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## _**Income recognition**_
"Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
17
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## _**Recognition of liabilities**_
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.
## _**Resources Expended**_
The policy for including items within the relevant activity categories of resources expended is.
In particular the policy for including items within costs of generating funds, charitable activities and governance costs is as follows:
## _**Charitable activities**_
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature which are necessary to support them.
## _**Governance costs**_
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity.
## _**Taxation**_
As a registered charity, the charity is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only.
## _**Funds structure policy**_
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.
18