## **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.|
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **Achievements and Performance**
**----- Start of picture text -----**
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 reached**more**
**than 40,000 smallholder farmers**with
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 the**Soil Food**
**Web School in America**continues 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.|
**----- Start of picture text -----**
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**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
– 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
**----- Start of picture text -----**
Trustee name Dates acted if not for whole year
**----- End of picture text -----**
## **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
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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:
**----- End of picture text -----**
## **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
**----- Start of picture text -----**
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 -----**
CC17a (Excel)
17/12/2025
8
**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|
CC17a (Excel)
17/12/2025
9
**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 -----**
CC17a (Excel)
17/12/2025
10
## **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||
||- - - - - - - -|
CC17a (Excel)
17/12/2025
11
## **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**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
17/12/2025
12
## **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 -----**
CC17a (Excel)
17/12/2025
13
**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.**_
CC17a (Excel)
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14
## **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
- -
- -
- -|
|---|---|
CC17a (Excel)
17/12/2025
15
## **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**|
|---|---|
CC17a (Excel)
17/12/2025
16
**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**
**£**
**£**
- -
|
|---|---|
CC17a (Excel)
17/12/2025
17
## **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**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
17/12/2025
18
## **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**
CC17a (Excel)
17/12/2025
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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 £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
17/12/2025
20
## **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 £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
17/12/2025
21
## **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|||-|-|-||-|-|
CC17a (Excel)
17/12/2025
22
## **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._
CC17a (Excel)
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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**_
CC17a (Excel)
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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**|
|---|---|
CC17a (Excel)
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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**
- -
- -
- -
-
-
-
-
- -|
CC17a (Excel)
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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**|
|---|---|
CC17a (Excel)
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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**|
CC17a (Excel)
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31
**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**
**£**
**£**|
CC17a (Excel)
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32
**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**||-|-||
CC17a (Excel)
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33
**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_**|
|---|---|
||- -|
CC17a (Excel)
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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**|
CC17a (Excel)
17/12/2025
35
**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.**
CC17a (Excel)
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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**|
|---|---|
CC17a (Excel)
17/12/2025
37
**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|
CC17a (Excel)
17/12/2025
38
**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**|
|---|---|
CC17a (Excel)
17/12/2025
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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|
|---|---|
CC17a (Excel)
17/12/2025
40
**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 cOnrn
(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