2025-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] April 2024 To 31[st] March 2025

Charity name: TIYENI (CIO)

Charity registration number: 1194177

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The relief of poverty in Malawi and neighbouring countries by the provision of financial assistance to support training and education of farming communities with a focus on the conservation of natural resources in order to help prevent food poverty.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	In December 2020, the Trustees of Tiyeni Fund (charity n° 1113274) decided to incorporate under the name of Tiyeni. This new CIO was registered with the Charity Commission on 22ndApril 2021; and now has full control of Tiyeni’s operational activities. Tiyeni CIO continues the work of Tiyeni Fund in alleviating poverty by training farming communities in Deep Bed Farming to prevent soil erosion and encourage the production of more and wider nutritional crops. The Deep Bed Farming method captures rainwater and prevents erosion and leads to the eradication of hunger and enhancing social capital of farming communities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard to all relevant guidance issued by the Charity Commission.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Tiyeni does not make grants.

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Policy on social investment Para 1.38 A key element in Tiyeni’s training of
including program related farming communities is the building of
investment social capital in those communities. This is
essential for communities to have
sustainable and enriched livelihoods.
Tiyeni only trains communities that request
it. No member of a community that wishes
to be trained is left behind.
Contribution made by Three regular volunteers have provided
volunteers much valued support to Tiyeni in the UK
Para 1.38 over the course of these 12 months.
Volunteers assisted with a variety of tasks,
including marketing, social media, web
design, and the analysis of monitoring and
evaluation data. All have made a vital
contribution to Tiyeni’s work and we thank
them for their support.
Other
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Achievements and Performance

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SORP reference
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Tiyeni has continued to make great progress over the 12 months to 31st March 2025. The Trustees are deeply grateful for the effort and support that our donors, partners, staff in the UK and in Malawi, government workers, local leadership in the communities where our hardworking farmers live, and all other stakeholders, have collectively put into achieving that. Deep Bed Farming (DBF)continues to prove itself not only as an innovation in regenerative agriculture but also as a powerful tool for building climate resilience, restoring soil health and strengthening livelihoods in rural communities across Malawi. With the continued global focus on climate resilience, Tiyeni is harnessing the impact of DBF to reduce soil erosion and recharge aquifers through water harvesting. We have now reachedmore than 40,000 smallholder farmerswith DBF; and continue to ensure a high degree of inclusivity, with female farmers representing over 62% of those trained in DBF. Tiyeni’s partnership with theSoil Food Web School in Americacontinues to promote work with international names in the soil science and land husbandry world,

attracting a global audience and raising many donations towards our work. Tiyeni is still firmly committed to its three established training hubs in Northern, Central and Southern Malawi. Our “Building Resilient Landscapes” project in Mulanje was launched in August 2024 with funding from Guernsey Overseas Aid, reaching 2,650 new farmers. Tiyeni has also been awarded US$750,000 from the Global Innovation Fund for a new water-catchment-based Deep Bed Farming project in the Lunyangwa River Basin, which will reach 17,000 farmers over a 3-year period. This project is being carried out in partnership with the Northern Region Water Board, the Stockholm International Water Institute and the Malawian Government’s District Agriculture Office, thereby ensuring alignment with local priorities. We are also excited to highlight new academic work that deepens our understanding of wetlands within broader social-ecological systems. Professors Alan Dixon and Adrian Wood have written a chapter titled “ Wetlands and Landscape Approaches” for the forthcoming Routledge Handbook of Wetlands, currently under review and expected to be published in the coming year. This work makes a compelling case for adopting a holistic catchment management approach, strongly aligning with Tiyeni’s own ethos and practice. Their work challenges conventional, compartmentalised views of wetlands by:  positioning wetlands not as isolated ecological units, but as dynamic nodes within wider catchment landscapes.  for interdisciplinary thinking that bridges hydrology, ecology, politics, and local livelihoods.  framing wetlands as ‘convergence zones’ for environmental and societal processes – especially relevant in the context of climate resilience, water governance, and sustainable development. Further success has been achieved from development of the Aftrak Solar Tractor system, alongside our partners Loughborough University and The Consortium for Battery Innovation. The project not only includes a solar powered tractor to work with DBF; but also provides green energy access, thus creating climate resilient communities. Since Summer 2024,

a village north of Mzuzu has been using Aftrak’s solar microgrid and walk-behind microelectric tractor, converting fields to DBF faster while accessing clean electricity. Farmers have provided continuous feedback, which Aftrak is using to develop a new tractor iteration with upgraded components. The redesign also focuses on scaling production to reduce costs and increase affordability. Aftrak plans to establish local manufacturing in Malawi , creating jobs, training service engineers, and setting up a local sales hub to support farmers sustainably. The project as a whole is helping to address food and energy insecurity in Malawi, where 89% of people lack electricity, by pairing clean energy with regenerative farming to build resilient livelihoods. Tiyeni is also strengthening its engagement with the youth of Malawi as the next generation of Deep Bed Farmers . As Godfrey Kumwenda, Tiyeni’s Training Manager, spoke with students at a school in Blantyre, he was struck by their enthusiasm to learn more about sustainable farming techniques involving soil and water conservation. The students’ passion exemplifies the ripple effect that education and innovation can have within communities. Their eagerness to learn is vital, not only for their own futures but also for the ongoing effort to promote sustainable agriculture throughout Malawi. With the school’s support and plans to include Deep Bed Farming in the national curriculum, there is a promising future ahead where young people are equipped to lead transformation in their communities. In September 2024, Tiyeni was registered with the Scottish Charity Regulator (OSCR) as a cross-border charity. Malawi and Scotland have a strong history of working together – there are close and ongoing ties between the two nations – and Tiyeni had previously joined the Scotland Malawi Partnership (SMP), regularly attending key stakeholder events.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against	Para 1.41	Achievements exceeded expectations
objectives set		during this period.

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Performance of fundraising Para 1.41 We have again been successful in securing
activities against objectives funds to carry forward new projects and to
set provide continuity for existing projects. The
extent of growth and spread of DBF
methodology will always depend on raising
appropriate funding for individual projects;
and the steps described in para 1.20 above
are already yielding good results.
Investment performance Para 1.41 Tiyeni does not have an investment
against objectives portfolio.
Other
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Financial Review

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Review of the charity’s Para 1.21 As stated in the opening section of this
financial position at the end Annual Report, operational activities in
of the period Malawi continued under the UK direction of
Tiyeni Fund until December 2022; at which
point they came under the control of Tiyeni
CIO.
During the 12-month period covered by the
2022-23 accounts, Tiyeni completed the
transition from its original status as a small
charitable trust (founded in 2005) to a CIO.
Total income during the year to 31 [st] March
2025 amounted to £303,832 – an increase
of 35% on the previous 12 months – of
which £288,201 was spent, principally on
training smallholder farmers in Malawi,
which is Tiyeni’s main operational activity.
Coupled with funds carried forward from
the previous accounting year, funds carried
forward at the end of this accounting year
amounted to £34,702.
Statement explaining the Para 1.22 Our policy is to build a reserve of between
policy for holding reserves 3 – 4 months’ working capital; but as our
stating why they are held signature DBF training continues to
experience very high demand, potential
reserves are frequently diverted to meeting
the most urgent elements of that demand.
However, the policy aim remains; and the
Trustees still intend to achieve this scale of
reserve at the earliest opportunity, while
also allowing the CIO’s activities to
continue to grow in line with demand.
Amount of reserves held Para 1.22 Tiyeni had no significant reserves at the
end of the 2024-25 financial year.
Reasons for holding zero Para 1.22 See statement in preceding paragraphs.
reserves
Details of fund materially in Para 1.24 Not applicable.
deficit
Explanation of any Para 1.23 The Trustees recognise the uncertainties
uncertainties about the arising from past/current macroeconomic
charity continuing as a going and global political events; but observe
concern that, through the hard work and dedication,
both of its employees and volunteers,
Tiyeni has shown an ability to survive, and
indeed to grow, through challenging times.
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Additional information (optional)

You may choose to include further statements where relevant about:

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The charity’s principal Para 1.47 Our principal sources of funding in the 12
months ending 31 March 2025 came
sources of funds (including
from:
any fundraising)
a) Guernsey Overseas Aid in support of
the Building Resilient Landscapes
project in Mulanje, our Southern hub.
b) Other significant and ongoing
donations from the Dashlight
Foundation, Charles Hayward
Foundation, HBJ Trust, Halcrow
Foundation and Macdaibhidh Trust.
c) A total of nearly £50,000 towards the
Aftrak Project.
We also received £20,430 through the
Big Give appeal; and a total of £43,000
from individuals in either one-off or
monthly donations during the year.
Each of these funding sources has
performed a vital role in advancing the
spread and increasing uptake of the DBF
technique and philosophy in Malawi.
Investment policy and Para 1.46 Dissemination of DBF techniques not only
objectives including any delivers financial benefits to subsistence
social investment policy farmers; but also enhances social cohesion
adopted within those farming communities.
A description of the principal Para 1.46 The principal risks facing this charity are
risks facing the charity much the same as those facing any similar
charitable organisation. The Trustees’
primary concern is to ensure that funds are
available for each specific new project
before that project is commenced; and to
maintain a sufficient balance in unrestricted
funds to meet central overheads and “core”
costs of the operational team in Malawi.
Other
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution approved by the Trustees and registered with the Charity Commission on 22ndApril 2021.
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	The charity is a CIO.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The election/appointment of new Trustees is governed by clause 9 in the CIO’s Constitution. There must be a minimum of 5 and a maximum of 12 Trustees. New Trustees are, and will be, selected in order to best meet the needs and objectives of the charity, as and when a need arises. All new Trustees begin with a trial period of 6 months before being invited to take on a more permanent role. Alan Laverock was appointed as a new Trustee in March 2025 and took over the role of Treasurer from that date.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51	Tiyeni CIO was set up to replace the charitable trust (Tiyeni Fund) which was established in 2005, and which has been operating since then. Tiyeni Fund (Charity N° 1113274) continues to receive a number of smaller donations, which are passed on to Tiyeni CIO (Charity N° 1194177). It is important that the link between these two charities is recognised and clearly noted on the Charity Commission’s webpages.
Other

Reference and Administrative details

Charity name	TIYENI
Other name the charity uses
Registered charity number	1194177
Charity’s principal (contact) address	1 St Andrews Terrace Colyton, Devon EX24 6LP

Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee (if
whole year
any)
1 Colin Andrews Chair
2 Andrew Burrows Secretary
3 Ian Kerr Treasurer
4 Rupert Douglas-Bate
5 Ulele Andrews
6 Melanie Bradley
7 Femi Bart-Williams
8 Prof. Alan Dixon
9 Alan Laverock Appointed 11/03/2025
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– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for whole year
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Funds held as custodian trustees on behalf of others

Description of the assets Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Andrew Burrows Position (eg Secretary, Secretary & Trustee Chair, etc) Date 27/01/2026

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Tiyeni CIO Charity No
(if any) 1194177
Annual accounts for the period
Period end
Period start date 01/04/2024 To date 31/03/2025
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 156,624 125,406 - - - - 6,802 - - - - - 15,000 - - - - -	Total funds Prior year funds £ £ F04 F05
		282,030 224,121 - - 6,802 - - - 15,000 - - -
	178,426 125,406 -	303,832 224,121
	33,129 - - 135,551 95,788 - 21,685 - - 2,048 - -
		33,129 32,796 231,339 180,782 21,685 - 2,048 2,914
	192,413 95,788 -	288,201 216,492
	(13,987) 29,618 -	15,631 7,629
	- - -	- -
	(13,987) 29,618 -	15,631 7,629
	- - - - - - - - - - - -	- - - -
		- - - -
	(13,987) 29,618 -	15,631 7,629
	18,815 266 -	19,081 11,452
	4,828 29,884 -	34,712 19,081

Section B Balance sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 - - - - - - - - - - - -	Total this year £ F04	Total last year £ F05
			- - - -	- - - -
		- - -	-	-
		- - - 48,221 11,327 - - 3,766 -
			- 59,548 - 3,766	- 24,870 - 25,547
		51,987 11,327 -	63,314	50,417
				37,977
		28,602 - -	28,602
		23,385 11,327 -	34,712	12,440
		23,385 11,327 -	34,712	12,440
				- -
		- - - - - -	- -
		23,385 11,327 -	34,712	12,440
		- 29,884 - 4,828 - -
			- 29,884 4,828 -	- 266 18,815 -
		4,828 29,884 -	34,712	19,081
		Ian Kerr Print Name Signature		Date of approval dd/mm/yyyy 19/11/2025

CC17a (Excel)

17/12/2025

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not Applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not Applicable going concern assumption doubtful; Where accounts are not prepared on a going Not Applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

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The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
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1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
No  * -Tick as appropriate
Please disclose:
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and n/a
(iii) where practicable, the effect of the change in one or n/a
more future periods.
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1.5 Material prior year errors

Yes No No material prior	year erro	r have been identified in the reporting period (3.47 FRS 102 SORP).
	 	* -Tick as appropriate

Please disclose:

• (i) the nature of the prior period error;

• (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

17/12/2025

3

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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Please provide a description
of the nature of each change no changes
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
See explanation above
stated
Adjustments:
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Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

17/12/2025

4

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and  the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a
	  
	Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a

2.4 ASSETS £ 1,000 Intangible fixed assets Heritage assets Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments	   Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a
	  
	Yes No N/a
	  
	Yes No N/a    Yes No N/a
	  
	Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a

W k i i l d t t l f bl l th t i lik l t th t t

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Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.   
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
  
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to   
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 84,477 - 84,477 20,622
and legacies: Gift Aid 4,273 - 4,273 1,283
Legacies - - - -
General grants provided by government/other
charities 67,874 125,406 - 193,280 201,720
Membership subscriptions and sponsorships
which are in substance donations - - - 496
Donated goods, facilities and services - - - - -
Other - - - -
Total 156,624 125,406 - 282,030 224,121
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading Support Services
activities: 6,802 - - 6,802 -
- - - - -
- - - - -
Other - - - - -
Total 6,802 - - [ 6,802 ] -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate Documentary Film 15,000 - - 15,000 -
material item - - - - -
of income: - - - - -
- - - - -
Total 15,000 - - [ 15,000 ] -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 178,426 125,406 - 303,832 224,121
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts) n/a
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
n/a
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
n/a
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
n/a
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited.	This year £ 19,806 - - - Total 19,806 Last year £ 34,606 - - - Total 34,606 This year Description Last year Innovate UK grant Innovate UK grant Description
	n/a n/a
	This year n/a Last year n/a

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

----- Start of picture text -----
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
Donated goods, facilites & sevices are Donated goods, facilites & sevices are
and valuation of donated goods,
considered immaterial at a value below considered immaterial at a value below
facilities and services.
£2,500/annum £2,500/annum
Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated
goods and services not recognised in
income. n/a n/a
Please give details of other forms of
Tiyeni uses a wide range of volunteers who Tiyeni uses a wide range of volunteers who
other donated goods and services not provide a wide range of services, including but provide a wide range of services, including but
recognised in the accounts, eg limited to accounting, web services & IT, limited to accounting, web services & IT,
contribution of unpaid volunteers. marketing/PR, data analysis. marketing/PR, data analysis.
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 1,295 - - 1,295 5,900 5,900
Incurred seeking legacies - - - - -
Incurred seeking grants
30,556 - - 30,556 26,578 26,578
Operating membership schemes and
social lotteries - - - - - -
Staging fundraising events
- - - - - -
Fudraising agents - - - - - -
Operating charity shops
- - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - - -
Advertising, marketing, direct mail and
publicity 1,278 - - 1,278 318 - - 318
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 33,129 - - 33,129 32,796 - - 32,796
Expenditure on charitable activities:
Expenditure on DBF training for
farmers 79,842 75,982 155,824 69,713 32,133 101,846
UK T&S supporting Aftrak 19,806 - 19,806 - 34,606 - 34,606
Promotion & Advocacy of DBF 55,709 - 55,709 44,330 - - 44,330
- - - - - - -
Total expenditure on charitable
activities 135,551 95,788 - 231,339 114,043 66,739 - 180,782
Separate material item of expense
Documentary film 21,685 - - 21,685 - - - -
- - - - - - - -
- - - - - - - -
Total 21,685 - - 21,685 - - - -
Other
Software 1,358 - - 1,358 1,414 - - 1,414
Independent examination of accounts
Fees 690 - 690 1,500 - - 1,500
- - - - - - -
- - - - - - - -
Total other expenditure 2,048 - - 2,048 2,914 - - 2,914
TOTAL EXPENDITURE 192,413 95,788 - 288,201 149,753 66,739 - 216,492
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

	Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - This year Last year
Activity 2 Other Total Activity or programme Activity 1
	- - - - - - - -

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items Description	This year Last year £ £ - - - - - - - - - -
	- -

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

----- Start of picture text -----
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
----- End of picture text -----

Last year

Governance Other Total Support cost (examples)	Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation £ £ £ £ £ (Describe method) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 690 1,500 - - - - - -

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

		This year	This year			Last year
		£				£
Salaries and wages			74,876			62,312
Social security costs			2,822			1,280
Pension costs (defined contribution scheme)			8,457			7,316
Other employee benefits				-		-
	Total staff costs		86,155			70,908
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party				n/a
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party				n/a

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

£60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Band Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.	This year Last year - - - - - - - - - - This year Last year £ £ 45,048 43,741 Number of employees

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11.2 Average head count in the year The parts of the charity in which the employees work

----- Start of picture text -----
This year Last year
Number Number
Fundraising 1 1
Charitable Activities 1 1
Governance - -
Other - -
Total 2 2
----- End of picture text -----

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

This year Last year This year Last year Please state the amount of the payment (or value of any waiver of a right to an asset) Please explain the nature of the payment Please state the legal authority or reason for making the payment	This year Last year £ £ - -

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

The nature of the payment (cash, asset etc.) Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date	This year Last year £ £ - - This year Last year £ £ - -

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	This year Last year £ £ 8,457 7,316 Individual pension costs are allocated to fundraising and charitable activities based on staff hours spent Individual pension costs are allocated to fundraising and charitable activities based on staff hours spent

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the n/a scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for n/a the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms n/a and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit n/a has been determined. If this is different for last year, provide details

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
Yes No TOTAL GRANTS PAID Purpose Names of institution My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Other unanalysed grants Total grants to institutions in reporting period	Please provide details of charity's URL. Provide details below Total amount of grants paid £ - - - - - - - - - -
	-
	- -

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis Activity or project 1 Activity or project 2 Activity or project 3 Activity or project 4 Total	Grants to institutions Grants to individuals Support costs Total £ £ - - - - - - - - - - - - - - - -
	- - - -

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

13.4 Grants made to institutions
Yes No TOTAL GRANTS PAID My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Names of institution Purpose Total grants to institutions in reporting period Other unanalysed grants	Please provide details of charity's URL. Provide details below Total amount of grants paid £ - - - - - - - - - -
	-
	- -

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £	&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £		Total £
At the beginning of the year			-	-	-		-	-
Additions			-	-	-		-	-
Revaluations			-	-	-		-	-
Disposals			-	-	-		-	-
Transfers *			-	-	-		-	-
At end of the year			-	-	-		-	-
14.2 Depreciation and impairments
	**Basis	SL or RB (Straight Line or Reducing Balance)		SL or RB	SL or RB	SL or RB		SL or RB
	** Rate
At beginning of the year			-	-	-		-	-
Disposals			-	-	-		-	-
Depreciation			-	-	-		-	-
Impairment			-	-	-		-	-
Transfers*			-	-	-		-	-
At end of the year			-	-	-		-	-
14.3 Net book value
Net book value at the beginning of the	year		-	-	-		-	-
Net book value at the end of the year			-	-	-		-	-

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14.4 Impairment

14.5 Revaluation the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. the methods applied and significant assumptions This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. the effective date of the revaluation Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, please provide: 14.6 Other disclosures (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

This year Last year - - This year Last year £ £ - - - -

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

		Research & development £	Research & development £	Research & development £	Patents and trademarks £	Other £	Other £	Total £	Total £
At beginning of the year				-	-		-		-
Additions				-	-		-		-
Disposals				-	-		-		-
Revaluations				-	-		-		-
Transfers *				-	-		-		-
At end of the year				-	-		-		-
15.2 Amortisation and	impairments
	**Basis	SL	or RB		SL or RB	SL or RB		SL or RB		Straight Line ("SL") or Reducing Balance ("RB")
	** Rate
At beginning of the year				-	-		-		-
Disposals				-	-		-		-
Amortisation				-	-		-		-
Impairment				-	-		-		-
Transfers*				-	-		-		-
At end of year				-	-		-		-
15.3 Net book value
Net book value at the beginning				-	-		-		-
of the year
Net book value at the end of the				-	-		-		-
year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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----- Start of picture text -----
15.5 Impairment
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
----- End of picture text -----

• The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.	n/a n/a n/a n/a This year Last year

16.2 Cost or valuation

		Heritage 1 £	asset	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year			-	-	-	-	-
Additions			-	-	-	-	-
Disposals			-	-	-	-	-
Revaluations			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the year			-	-	-	-	-
16.3 Depreciation and impairments
	*Basis* Rate							Straight Line ("SL") or Reducing Balance ("RB")
At beginning of the year			-	-	-	-	-
Disposals			-	-	-	-	-
Depreciation			-	-	-	-	-
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of year			-	-	-	-	-
16.4 Net book value
Net book value at the beginning of the			-	-	-	-	-
year
Net book value at the end of the year			-	-	-	-	-

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16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year Last year

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16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investments Other Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Investment properties Last year: Analysis of investments Cash or cash equivalents Investment properties Listed investments Social investments Listed investments Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Other investments Total Grand total (Fair value at year end+Cost less impairment)

- - Cost less impairment - - Fair value at year end £ - £ - - - - -

- £ £ - - - Fair value at year end Cost less impairment - - - - - - - - - - - -

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17.3 If your charity holds investment properties, please complete the following note:

		This year		Last year
(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity
(ii) Name or independent valuer, if applicable, and relevant qualifications
(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds
(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements
17.4 Please provide a breakdown of current asset investments, if applicable,			agreeing with the balance sheet.
Analysis of current asset investments		This year		Last year
		£		£
Cash or cash equivalents			-		-
Listed investments			-		-
Investment properties			-		-
Social investments			-		-
Other investments			-		-
Total			-		-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims	This year Last year

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17.6 Concessionary loans

Amount of concessionary loans received(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ). Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. Amounts receivable after more than 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year	Total Description	This year £ Last year £ - - - - - - - -
		- -
	This year This year Description Total	This year £ Last year £ - - - - - -
		- -
		Last year Last year

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other trading activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Total this year - - - - - Total previous year - - - - - Work in progress 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Stock Donated goods This year Last year £ £	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Work in progress Stock Donated goods	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Work in progress Stock Donated goods
	-	- - - -
		- - - - This year Last year £ £

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any debtors or prepayments. Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - - 14,087.0 59,548.0 10,783.0
	59,548.0 24,870.0

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

		This year	This year	Last year
		£		£
Trade debtors			-	-
Prepayments and accrued income			-	-
Other debtors			-	-
			-	-
	Total		-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors

----- Start of picture text -----
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
1,190 - - -
- - -
600 1,500 - -
4,086 4,835 - -
22,726 25,000 - -
Total 28,602 31,335 - -
----- End of picture text -----

20.2 Deferred income

Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

This year n/a	This year Last year £ £ - - - - - - Last year n/a
	- -

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

21.2 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure. Balance at the end of the reporting period Amounts added in current period Amounts charged against the provision in the current Unused amounts reversed during the period Balance at the start of the reporting period	n/a n/a n/a n/a n/a This year This year period	This year Last year £ £ - - - - - - - -
		- -
		n/a n/a n/a n/a n/a Last year Last year

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

----- Start of picture text -----
This year Last year
n/a n/a
n/a n/a
----- End of picture text -----

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

----- Start of picture text -----
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
----- End of picture text -----

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This	year
		Description	of	item	Estimate	of	financial	effect
Last	year
		Description	of	item	Estimate	of	financial	effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact	n/a n/a n/a n/a This year Last year

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 3,766 25,547 - -
	3,766 25,547

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Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

No exposure to market risk as all cash held at bank. Liquidity risk is managed by managing availability of funds taking into account timing of cash payments. Debtors are from funders. No exposure to market risk as all cash held at bank. Liquidity risk is managed by managing availability of funds taking into account timing of cash payments. Debtors are from funders and from Tiyeni Fund. No financial instruments measured at fair value No financial instruments measured at fair value This year Last year

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	n/a n/a This year Last year n/a n/a

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29844

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
DBF Training project in the Mulanje
Chinyama/Mulanje R (previously named Chinyama) Area - 49,500 - 39,363 - - 10,137
DBF Training project in the Chiwamba
Chiwamba R Area - 5,000 - 5,000 - - -
DBF Training project in the Chiwamba
Chiwamba 25 R Area - 18,000 - - - 18,000
Malindi R DBF Training project in the Malindi Area 266 - - 266 - - -
Emsizini R DBF Training project in the Emsizini Area - 15,000 - 13,253 - - 1,747
Aftrak R Aftrak Project UK funding - 19,806 - 19,806 - - -
Fur and Feathers R Wildlife conservation investigation - 2,100 - 2,100 - - -
Staff salary funding R Staff salaries in Malawi - 16,000 - 16,000 - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 266 125,406 - 95,788 - - 29,884
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
DBF Training project in the Mulanje
Chinyama/Mulanje R (previously named Chinyama) Area 10,792 - 10,792 - - -
DBF Training project in the Chiwamba
Chiwamba R Area - 4,000 - 4,000 - - -
DBF Training project at the Mbwana
Mbwana children mission R children mission - 1,400 - 1,400 - - -
Malindi R DBF Training project in the Malindi Area - 1,207 - 941 - - 266
Emsizini R DBF Training project in the Emsizini Area - 15,000 - 15,000 - - -
Aftak R Aftrak Project UK funding - 34,606 - 34,606 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 10,792 56,213 - 66,739 - - 266
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

----- Start of picture text -----
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds
This year
Planned use Purpose of the designation Amount
Last year
Planned use Purpose of the designation Amount
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Legal authority (eg order, governing document) Name of trustee	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

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28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
FALSE
No trustee expenses have been incurred (True or False)
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): Aftrak Equipment costs - 6,158
- -
TOTAL - 6,158
Please provide the number of trustees reimbursed for expenses or who
had expenses paid by the charity 0 1
----- End of picture text -----

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year
								TRUE
There have been no related party transactions in the reporting				period (True	or False)
								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)		Amount	Balance at period end	Provision for bad debts at period end		written off during reporting
								period
				£	£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
For any related party, please provide details of any
guarantees given or received.
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees TIYENI CIO On accounts for the year ended 31 March 2025 Charlty no (if any) 1194177 Set out on pages 1-47 I report to the trustees on my examination of the accounts of the above charity ('the Trust") for the year ended 3110312025. Responsibllities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Acr}. I report in respect of my examination of the Trust's accounts carried oul under section 145 of the 2011 Act and in carying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145{5)(bl of the Act. Independent The charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of Association of A¢Gounting Technicians. I have completed my examination. I confim that no material matters have ome to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordan￿ with section 130 of the Chartties Act., or the accounts did not accord with the a¢Munting records. or the accounts did not comply with the applicable requirements concerning the fom and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 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. I have no concems and have come across no other matters in connection wlth thè éxaiiiii liiliuii lu wliityli dttentson should te drawn In thls report In order to enable a proper understanding of the a¢counts to be rea¢hed. Signed: Date: &*7f Name: Graham Bènnett Relevant profe8slonal qualification{s) or body (If anyp: MAAT- FTA IER Oct 2018

Address: CBM Accountants Limited 130 Boumemouth Road. Chandlers Ford, Eastleigh. S053 3AL Section B Disclosu re Only complete if the examiner needs to highlight material matters of cOn￿rn (see CC32, Independent examination of chartty accounts.. directions and guidance for examiners). Give here brfef details of any items that the examiner wlshes to disclose. IER Oct 2018