2022-12-31-accounts - The Miriam Dean Refugee Trust Fund

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Report ofthe Trustees	1 to 4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements	8 kola
Detailed Statement of Financial Activities

Donations		(inc.	Income Gift Aid)	Income Gift Aid)	250,5k	Expenditure Routine grants to partners	Expenditure Routine grants to partners	f145.3k
						COVID	recovery grants to
Legacies					211.5k	partnel	s	34,5k
Investment Total		income			f18.6k 680.6k	Expenses Total		E 6.7k 2186.5k
(The summary			above	is presented	in rounded cash	terms	and may not align completely	with the	forrnal
accounts	which		follow.)

							2022	2021
					unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	E	E	E
INCOME AND ENDOWMENTS			FROM
Donations	and legacies				61,962		61,962	256,228
Investment	income				18,625		18,625	15,762
Total					80,587		80,587	271,990
EXPENDITURE ON
Charitabie	activities
Charitable	activity				181,455	11,195	192,650	222,706
Other					6,405			5,630
					187,860	11,195	199,055	228,336
Net gainsj(losses) on investments					(94,856)		(94,856)	(26,473)
NET INCOME/(EXPENDITURE)					{202,129)	(11,195)	{213,324)	17,181
RECONCILIATION		OF FUNDS
Total funds	brought	forward			566,367	16,752	583,119	565,938
TOTAL FUNDS CARRXED FORWARD						5,557	369,795	583,119

31December M	22
						2022	2021
				Unrestricted	Restncted	Total	Total
			Notes	fund f	funds f	funds f	funds f
FIXED ASSETS
Investments				448,077		448,077	S42,933
CURRENT ASSETS
Debtors Cash at bank and	in hand			6,117 94,936	5,557	6,117 100,493	13,623 198,831
				101,053	5,S57	106,610	212,454
CREDITORS
Amounts falling due within		one year	9	(93,390}		(93,390)	(87,186)
NET CURRENT ASSETS						13,220	125„268
TOTAL ASSETS LESSCURRENT
LIABILITIES					5,557	461,297	668,201
CREDITORS
Amounts falling due after		more than one
year			10	(91,502}		(91,502)	{85„082)
NET ASSETS				364,238	5,557	369,795	583,119
FUNDS
Unrestricted funds Restricted funds						364,238 5,557	566,367 16,752
TOTAL FUNDS						369,795	583,119

accommodation, p	accommodation, p	, , ost 5 stationery and other costs.	, , ost 5 stationery and other costs.
COMPARATIVES		FOR THE STATEMENT QF FINANCIAL ACTXVITXES		YEAR ENDED	202X
			Unrestricted	Restricted	Total
			fund	funds	funds
			f	f	f
INCOME AND ENDOWMENTS			FROM
Donations	and legacies		224,031	32,197	256,228
Investment	income		15,761		15,762
Tcta I			239,792	32,198	271,990
EXPENDITURE ON
Charitable	activities
Chantable	actrvity		171„754
Total			177,384		228,336
Net gains/(losses)		on investments	(26,473)		(26,473)

COMPARATIVES F contlnued	OR THE STATEMENT QF FI	NANCIAL ACTIVITIES	YEAR ENDED	ZOZt-
		Unrestricted	Restricted	Totat
		funci	funds	funds
		E	f
NET INCOME/(EXPENDITURE) Transfers betvveen funds		35,935 (8,823)	(18,754) 8,823	17,181
Net movement in	funds	27,112	(9,931)	17,181
RECONCILIATION	OF FUNDS
Totat funds brought	forward	539,255
TOTAL FUNDS CARRIED FORWARD		566,367		583,119

GRANTS PAYABt E	GRANTS PAYABt E	GRANTS PAYABt E	GRANTS PAYABt E	GRANTS PAYABt E
The grant comrnitrnent accrual has 8 2023 with 20215 2022, as stated					increased by 612,840 when in the accounts for the year					comparing ended 31	commitments for 2022 December 2022.
Analysis of	grants		remitted:
India					jeevan Jyothi Hospice							30,634
					Rural Area		Development		Trust			33,194
					AHM Trust							31,993
					DEEPAM							24,658
					Hoty Cross		Special School- tvtannakanad					28,788
					Tibetan	Homes		Foundation				1,833
					Leonard	Hospital						0
Africa					Loaves and		Fishes Network					16,150
					CODI (formerly			Rowswanic),		Nairobi		12,560
Total grants	paid											179,810
Increase in	committed			grants
payable												12,840
Total												192,650
FIXED ASSET INVESTivt ENTS
												Unlisted
											investments
MARKET VALUE
At 1 january	2022											542,933
Revatuations												(94,856)
At 31 December		2022										448,077
NET BOOK	VALUE
At 31 December		2022
At 31 December		2021

Cost or valuation at 3	1 D	ecember 2022 is represented by:
				Unlisted
				investments
				E
Valuation in 2014 Valuation in 2015 Valuation in 2016 Valuation in 2017 Valuation in 2018 Valuation in 2019 Valuation in 2020 Valuation in 2021 Valuation in 2022 Cost				12,851 (13,047} 16,641 (6,074) (33,945) 34,053 13,840 (26,473) (94,856) 545,087
DEBTORS' AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2022	2021
Tax reclaim			5,332	12,926
Prepay ments			785	697
CREDITORS".AMOUNTS		FALI ING DUE WITHIN ONE YEAR
			2022	2021
Trade creditors			76	378
Accruals and deferred Grant Commitments	income		1,814 91,500	1,728 85,080
			93,390

CREDITORS	".AMOUN	TS	FALLING DUE AFTER MORE THAN ONE	YEAR
				2022	2021
Grant Commitments				91,502	85,082
MOVEMENT	IN FUNDS
				Net
				movement	At
			At 1,1.22	in funds	31.12,22
					E
Unrestricted	funds
General fund			566,367	(202,129)	364,238
Restricted funds
Christopher's	memorial	fund	16,752	(11,195)
TOTAL FUNDS				(213,324)	369,795

Net movement	Net movement	in	included	in the	above are as follows:	above are as follows:
					Incoming	Resources	Gains and	Movement
					resources	expended	losses	in funds
					E		E
Unrestricted		funds
General fund					80,587	{187,860)	(94,856)	(202,129)
Restricted	funds
Christopher's		memorial	fund			{11,195)		(11,195)
TOTAL FUNDS					80,587	(199,055)	(94,856}	(213,324)
Comparatives		for movement		in funds
						Net	Transfers
						movement.	between	At
					At 1.1.21	in funds	funds	31.12,21
							E	E
Unrestricted		funds
General fund					539,255	35,935	(8,823)	566,36'7
Restricted	funds
Christopher's memorial Leonard Hospital Fund			fund		26,683	(9,931) (8,823)	8,823	16,752
					26,683	(18,754)		16,752
TOTAL FUNDS					565,938	17,181		583,119

					Incoming	Resources	Gains and	Gains and	Gains and	Movement
					resources	expended f	losses f			in funds f
Unrestricted funds
General fund					239,792	(177,384)	{26,473)			35,935
Restricted funds
Christopher's rnernorial Leonard Hospital Fund			fund		32,198	{9,931} (41,021)				(9,931) (8,823)
					32,198	(50,952)
TOTAL FUNDS					271,990	(228,336)				17,181
A current year 12		months		and prior year 12months combined position			is as	follows:
						Net
						movement
					At 1,1.21 f	in funds
Unrestricted funds
General fund					539,255	(166,194)	(8,823)			364,238
Restricted funds
Christopher's memorial			fund		26,683	(21,126)				5,557
Leonard Hospital		Fund				{8,823)	8,823
					26,683	(29,949)
TOTAL, FUNDS					565,938	(196,143)				369,795
A current year 12 months				and prior year 12 months combined net movement					in funds,	included	in
the above are as	follows:
					Incoming	Resources	Gains		and	Movement
					resources f	expended f	losses			in funds
Unrestricted funds
General fund					320,379	(365,244)	(121,329}			{166,194}
Restricted funds
Christopher's memorial			fund			{21,126)				(21,126)
Leonard Hospital	Fund				32,198	(41,021)				(8,823)
					32,198	(62,147)				(29,949)
TOTAL FUNDS					352,577	(427,391)	(121,329)			(196,143}

The total	unrestricted funds within fixe	d and current assets off549,1	30is made up	as follows:
		General	Legacies
		Reserve	Reserve
At 1january 2022		125,254	613,381	738,635
Incoming	resources	69,107	11,480	80,587
Resources	expended	(6,405}		{6,405 )

	Grants remitted Unrealised gain/(loss) on investment Realised gain/{loss) on investment	(62,702) (94,856)	(118,753)	(181,455 ) (94,856 )
	Resources accrual	1,429		1,429
	Transfers between funds	11,195		11,195
	At 31 December 2022	43,022	506,108	549,130
12.	RELATED PARTY DISCLOSURES