Registered Charity Number: 1190458
VOICE OF THE AFRICAN CHILD
TRUSTEES REPORT
&
ACCOUNTS
31 August 2022
VOICE OF THE AFRICAN CHILD
Financial statement Year ended 31st August 2022
| Contents | Page |
|---|---|
| Reference and administrative details | 3 |
| Report of the trustees | 4 |
| Accountants' report | 5 |
| Statement of financial activities (incorporating the income and expenditure | 6 |
| account) | |
| Balance sheet | 7 |
| Notes to the accounts | 8 |
2
VOICE OF THE AFRICAN CHILD
Charity information
Registered charity name VOICE OF THE AFRICAN CHILD Charity number 1190458 Registered office 5 Brayford Square London United Kingdom E1 0SG Trustees Emily Dube Mapfuwa (Chair of trustees) Kay Madiyiko Morejoy Saineti Independent examiners BC NWAIWU & CO LTD Building 1 Suit 4A Office 6 Wilsons Park Business Centre Manchester M40 8WN Bankers Lloyds Bank Plc
3
VOICE OF THE AFRICAN CHILD
Registered number: 1190458 Trustees’ Report
About Us
Voice of the African Child provides a range of early intervention supports to prevent the escalation of disadvantage for people at the margins of society.
Trustees
The following person served as trustees during the period:
-
Emily Dube Mapfuwa (Chair of trustees)
-
Kay Madiyiko
-
Morejoy Saineti
Our Objects
The objects of the charity for the public benefit include;
-
The advancement of the Christian religion in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
-
To advance in life and relieve needs of young people by providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
-
The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
Our Mission
Voice of the African Child is created to promote the public good and also serve the best interest of those who need love and care. We develop the capacity and skills of the members of socially and economically disadvantaged communities, in particular but not exclusively to migrants, BME and deprived communities, in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
Emily Dube Mapfuwa Chair of trustees
4
VOICE OF THE AFRICAN CHILD
Accountants' Report
Accountants' report to the board of trustees on the preparation of the unaudited statutory accounts of Voice of the African Child for the period ended 31 August 2022.
In order to assist you to fulfil your duties under the Charity Act 2022, we have prepared for your approval the accounts of Voice of the African Child for the period ended 31 August 2022 which comprise of the Statement of financial activities (incorporating income & expenditure account), the Balance Sheet and the related notes from the charity’s accounting records and from information and explanations you have given us.
This report is made solely to the Trustees of Voice of the African Child, as a body, in accordance with the terms of our engagement letter dated 18[th] July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Voice of the African Child and state those matters that we have agreed to state to the Trustees of Voice of the African Child, as a body, in this report to the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Voice of the African Child and its Trustees as a body for our work or for this report.
It is your duty to ensure that Voice of the African Child has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position of Voice of the African Child. You consider that Voice of the African Child is exempt from the statutory audit/independent examination requirement for the period.
We have not been instructed to carry out an audit/independent examination or a review of the accounts of Voice of the African Child. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
BC NWAIWU & CO LTD
Building 1 Suit 4A Office 6 Wilsons Park Business Centre Manchester, M40 8WN
Date: September 22, 2023
5
VOICE OF THE AFRICAN CHILD
Statement of financial activities (incorporating income & expenditure account) Year ended 31st August 2022
| Note Income from: Donations and legacies 2 Charitable activities 3 Total income Expenditure on: charitable activities 4 Total expenditure Net income/(expenditure) for the year 5 Transfer between funds Net movement in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted £ 1,707 - 1,707 300 300 1,407 - 1,407 2,504 3,911 |
Restricted £ - 10,000 10,000 5,962 5,962 4,038 - 4,038 - 4,038 |
2022 £ 1,707 10,000 11,707 6,262 6,262 5,445 - 5,445 2,504 7,949 |
2021 £ 1,864 - |
|---|---|---|---|---|
| 1,864 | ||||
| 1,962 | ||||
| 1,962 | ||||
| (98) - |
||||
| (98) 761 |
||||
| 663 |
The notes on pages 8 to 12 form part of these financial statements
6
VOICE OF THE AFRICAN CHILD
Balance Sheet
As at 31st August 2022
| Note Fixed assets Tangible assets 6 Total fixed assets Current assets Cash at bank and in hand 7 Short-term investments 8 Debtors 9 Total current assets Liabilities Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Creditors: amounts falling due after one year 11 Net assets The funds of the charity: Unrestricted funds 12 Restricted funds 12 Total charity funds |
£ 8,249 - - 8,249 (300) |
2022 £ - - 7,949 7,949 - 7,949 3,911 4,038 7,949 |
£ 2,504 - - 2,504 - |
2021 £ - |
|---|---|---|---|---|
| - 2,504 |
||||
| 2,504 - |
||||
| 2,504 | ||||
| 2,504 - |
||||
| 2,504 |
Emily Dube Mapfuwa
Chair of trustees
Approved by the board on September 22, 2023
The notes on pages 8 to 12 form part of these financial statements
7
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
Year ended 31st August 2022
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 in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Voice of the African Child 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 notes.
Going concern basis of accounting
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.
Fund accounting
General reserves are unrestricted funds that are available for use at the Trustees’ discretion in furtherance of the objects of the charity.
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income, is reasonably certain of receipt and the amount can be measured with sufficient reliability. In accordance with the SORP, no value has been attributed to the work performed by volunteers, although their work is considered vital to the activities of the charity.
Donations and gifts
Donations and gifts consist of the total donations from individuals, trusts and corporates, along with income from fundraising events.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of generating funds are those incurred in seeking voluntary income and do not include the costs of disseminating information in support of the charitable activities.
Charitable expenditure includes costs incurred directly by Voice of The African Child in the furtherance of its charitable objectives, along with associated support costs.
8
VOICE OF THE AFRICAN CHILD
Notes to the financial statements Year ended 31st August 2022
Governance costs relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Included within this category are costs associated with internal audit and risk, as well as external audit costs, as opposed to day-to-day management of the charity’s activities.
| 2. Donations and legacies Donations receivable Other Income Total 3. Charitable activities Grants National Lottery Community Fund Charitable trading Charity sales Support services Total income from charitable activities |
Unrestricted £ 1,068 639 1,707 Unrestricted £ - - - - - - |
Restricted £ - - - Restricted £ 10,000 10,000 - - - 10,000 |
2022 £ 1,068 639 1,707 2022 £ 10,000 10,000 - - - 10,000 |
2021 £ 1,864 - |
|---|---|---|---|---|
| 1,864 | ||||
| 2021 £ - |
||||
| - | ||||
| - - |
||||
| - | ||||
| - |
9
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
Year ended 31st August 2022
| 4. Expenditure on charitable activities Staff cost Project costs Depreciation Professional fees Governance costs Support costs Finance costs Restricted expenditure Unrestricted expenditure 5. Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation 6. Fixed assets: tangible assets Land and Buildings £ Cost At 1 September 2021 - Additions - At 31 August 2022 - Depreciation At 1 September 2021 - Charge for the year - At 31 August 2022 - Net book value At 31 August 2022 - At 1 September 2021 - |
2022 £ 362 1,750 - 300 - 3,850 - 6,262 5,962 300 6,262 2022 £ - Fixtures and fittings Computer equipment £ £ - - - - - - - - - - - - - - - - |
2022 £ 362 1,750 - 300 - 3,850 - 6,262 5,962 300 6,262 2022 £ - Fixtures and fittings Computer equipment £ £ - - - - - - - - - - - - - - - - |
2021 £ - 1,600 - - - 362 - |
|
|---|---|---|---|---|
| 1,962 | ||||
| 1,962 - |
||||
| 1,962 | ||||
| 2021 £ - |
||||
| 10 Total £ - - - - - - - - |
||||
| - | ||||
| - - |
||||
| - | ||||
| - | ||||
| - | ||||
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
| Year ended 31st August 2022 7. Cash at bank and in hand Current Account Savings Account 8. Short-term investments Other short-term investments 9. Debtors Trading debtors Grant debtors 10. Creditors:amounts falling due within one year Accountancy services 11. Creditors:amounts falling due after one year |
2022 £ 8,133 116 8,249 2022 £ - - 2022 £ - - - 2022 £ 300 300 2022 £ - - |
2021 £ 2,504 - |
|---|---|---|
| 2,504 | ||
| 2021 £ - |
||
| - | ||
| 2021 £ - - |
||
| - | ||
| 2021 £ - |
||
| - | ||
| 2021 £ - |
||
| - |
11
VOICE OF THE AFRICAN CHILD
Notes to the financial statements Year ended 31st August 2022
| 12. Fund movements Restricted funds Restricted project fund Unrestricted funds General fund The funds of the charity |
Balance at 1 September 2021 £ - - 2,504 2,504 2,504 |
Income £ 10,000 10,000 1,707 1,707 11,707 |
Expenditure £ (5,962) (5,962) (300) (300) (6,262) |
As at 31 August 2022 £ 4,038 |
|---|---|---|---|---|
| 4,038 3,911 |
||||
| 3,911 | ||||
| 7,949 |
12
Registered Charity Number: 1190458
VOICE OF THE AFRICAN CHILD
TRUSTEES REPORT
&
ACCOUNTS
31 August 2022
VOICE OF THE AFRICAN CHILD
Financial statement Year ended 31st August 2022
| Contents | Page |
|---|---|
| Reference and administrative details | 3 |
| Report of the trustees | 4 |
| Accountants' report | 5 |
| Statement of financial activities (incorporating the income and expenditure | 6 |
| account) | |
| Balance sheet | 7 |
| Notes to the accounts | 8 |
2
VOICE OF THE AFRICAN CHILD
Charity information
Registered charity name VOICE OF THE AFRICAN CHILD Charity number 1190458 Registered office 5 Brayford Square London United Kingdom E1 0SG Trustees Emily Dube Mapfuwa (Chair of trustees) Kay Madiyiko Morejoy Saineti Independent examiners BC NWAIWU & CO LTD Building 1 Suit 4A Office 6 Wilsons Park Business Centre Manchester M40 8WN Bankers Lloyds Bank Plc
3
VOICE OF THE AFRICAN CHILD
Registered number: 1190458 Trustees’ Report
About Us
Voice of the African Child provides a range of early intervention supports to prevent the escalation of disadvantage for people at the margins of society.
Trustees
The following person served as trustees during the period:
-
Emily Dube Mapfuwa (Chair of trustees)
-
Kay Madiyiko
-
Morejoy Saineti
Our Objects
The objects of the charity for the public benefit include;
-
The advancement of the Christian religion in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
-
To advance in life and relieve needs of young people by providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
-
The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
Our Mission
Voice of the African Child is created to promote the public good and also serve the best interest of those who need love and care. We develop the capacity and skills of the members of socially and economically disadvantaged communities, in particular but not exclusively to migrants, BME and deprived communities, in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
Emily Dube Mapfuwa Chair of trustees
4
VOICE OF THE AFRICAN CHILD
Accountants' Report
Accountants' report to the board of trustees on the preparation of the unaudited statutory accounts of Voice of the African Child for the period ended 31 August 2022.
In order to assist you to fulfil your duties under the Charity Act 2022, we have prepared for your approval the accounts of Voice of the African Child for the period ended 31 August 2022 which comprise of the Statement of financial activities (incorporating income & expenditure account), the Balance Sheet and the related notes from the charity’s accounting records and from information and explanations you have given us.
This report is made solely to the Trustees of Voice of the African Child, as a body, in accordance with the terms of our engagement letter dated 18[th] July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Voice of the African Child and state those matters that we have agreed to state to the Trustees of Voice of the African Child, as a body, in this report to the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Voice of the African Child and its Trustees as a body for our work or for this report.
It is your duty to ensure that Voice of the African Child has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position of Voice of the African Child. You consider that Voice of the African Child is exempt from the statutory audit/independent examination requirement for the period.
We have not been instructed to carry out an audit/independent examination or a review of the accounts of Voice of the African Child. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
BC NWAIWU & CO LTD
Building 1 Suit 4A Office 6 Wilsons Park Business Centre Manchester, M40 8WN
Date: September 22, 2023
5
VOICE OF THE AFRICAN CHILD
Statement of financial activities (incorporating income & expenditure account) Year ended 31st August 2022
| Note Income from: Donations and legacies 2 Charitable activities 3 Total income Expenditure on: charitable activities 4 Total expenditure Net income/(expenditure) for the year 5 Transfer between funds Net movement in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted £ 1,707 - 1,707 300 300 1,407 - 1,407 2,504 3,911 |
Restricted £ - 10,000 10,000 5,962 5,962 4,038 - 4,038 - 4,038 |
2022 £ 1,707 10,000 11,707 6,262 6,262 5,445 - 5,445 2,504 7,949 |
2021 £ 1,864 - |
|---|---|---|---|---|
| 1,864 | ||||
| 1,962 | ||||
| 1,962 | ||||
| (98) - |
||||
| (98) 761 |
||||
| 663 |
The notes on pages 8 to 12 form part of these financial statements
6
VOICE OF THE AFRICAN CHILD
Balance Sheet
As at 31st August 2022
| Note Fixed assets Tangible assets 6 Total fixed assets Current assets Cash at bank and in hand 7 Short-term investments 8 Debtors 9 Total current assets Liabilities Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Creditors: amounts falling due after one year 11 Net assets The funds of the charity: Unrestricted funds 12 Restricted funds 12 Total charity funds |
£ 8,249 - - 8,249 (300) |
2022 £ - - 7,949 7,949 - 7,949 3,911 4,038 7,949 |
£ 2,504 - - 2,504 - |
2021 £ - |
|---|---|---|---|---|
| - 2,504 |
||||
| 2,504 - |
||||
| 2,504 | ||||
| 2,504 - |
||||
| 2,504 |
Emily Dube Mapfuwa
Chair of trustees
Approved by the board on September 22, 2023
The notes on pages 8 to 12 form part of these financial statements
7
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
Year ended 31st August 2022
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 in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Voice of the African Child 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 notes.
Going concern basis of accounting
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.
Fund accounting
General reserves are unrestricted funds that are available for use at the Trustees’ discretion in furtherance of the objects of the charity.
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income, is reasonably certain of receipt and the amount can be measured with sufficient reliability. In accordance with the SORP, no value has been attributed to the work performed by volunteers, although their work is considered vital to the activities of the charity.
Donations and gifts
Donations and gifts consist of the total donations from individuals, trusts and corporates, along with income from fundraising events.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of generating funds are those incurred in seeking voluntary income and do not include the costs of disseminating information in support of the charitable activities.
Charitable expenditure includes costs incurred directly by Voice of The African Child in the furtherance of its charitable objectives, along with associated support costs.
8
VOICE OF THE AFRICAN CHILD
Notes to the financial statements Year ended 31st August 2022
Governance costs relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Included within this category are costs associated with internal audit and risk, as well as external audit costs, as opposed to day-to-day management of the charity’s activities.
| 2. Donations and legacies Donations receivable Other Income Total 3. Charitable activities Grants National Lottery Community Fund Charitable trading Charity sales Support services Total income from charitable activities |
Unrestricted £ 1,068 639 1,707 Unrestricted £ - - - - - - |
Restricted £ - - - Restricted £ 10,000 10,000 - - - 10,000 |
2022 £ 1,068 639 1,707 2022 £ 10,000 10,000 - - - 10,000 |
2021 £ 1,864 - |
|---|---|---|---|---|
| 1,864 | ||||
| 2021 £ - |
||||
| - | ||||
| - - |
||||
| - | ||||
| - |
9
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
Year ended 31st August 2022
| 4. Expenditure on charitable activities Staff cost Project costs Depreciation Professional fees Governance costs Support costs Finance costs Restricted expenditure Unrestricted expenditure 5. Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation 6. Fixed assets: tangible assets Land and Buildings £ Cost At 1 September 2021 - Additions - At 31 August 2022 - Depreciation At 1 September 2021 - Charge for the year - At 31 August 2022 - Net book value At 31 August 2022 - At 1 September 2021 - |
2022 £ 362 1,750 - 300 - 3,850 - 6,262 5,962 300 6,262 2022 £ - Fixtures and fittings Computer equipment £ £ - - - - - - - - - - - - - - - - |
2022 £ 362 1,750 - 300 - 3,850 - 6,262 5,962 300 6,262 2022 £ - Fixtures and fittings Computer equipment £ £ - - - - - - - - - - - - - - - - |
2021 £ - 1,600 - - - 362 - |
|
|---|---|---|---|---|
| 1,962 | ||||
| 1,962 - |
||||
| 1,962 | ||||
| 2021 £ - |
||||
| 10 Total £ - - - - - - - - |
||||
| - | ||||
| - - |
||||
| - | ||||
| - | ||||
| - | ||||
VOICE OF THE AFRICAN CHILD
Notes to the financial statements
| Year ended 31st August 2022 7. Cash at bank and in hand Current Account Savings Account 8. Short-term investments Other short-term investments 9. Debtors Trading debtors Grant debtors 10. Creditors:amounts falling due within one year Accountancy services 11. Creditors:amounts falling due after one year |
2022 £ 8,133 116 8,249 2022 £ - - 2022 £ - - - 2022 £ 300 300 2022 £ - - |
2021 £ 2,504 - |
|---|---|---|
| 2,504 | ||
| 2021 £ - |
||
| - | ||
| 2021 £ - - |
||
| - | ||
| 2021 £ - |
||
| - | ||
| 2021 £ - |
||
| - |
11
VOICE OF THE AFRICAN CHILD
Notes to the financial statements Year ended 31st August 2022
| 12. Fund movements Restricted funds Restricted project fund Unrestricted funds General fund The funds of the charity |
Balance at 1 September 2021 £ - - 2,504 2,504 2,504 |
Income £ 10,000 10,000 1,707 1,707 11,707 |
Expenditure £ (5,962) (5,962) (300) (300) (6,262) |
As at 31 August 2022 £ 4,038 |
|---|---|---|---|---|
| 4,038 3,911 |
||||
| 3,911 | ||||
| 7,949 |
12