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;
1. 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.
2. 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.
3. 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;
1. 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.
2. 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.
3. 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