2022-03-31-accounts - Childaid To Eastern Europe

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			Page
Company information
Report ofthe Trustees			2 - 13
a) Governance,	Structure	and Management
b) Report on Charitable		Activities
c)Our Financial	Review
d) Future Plans
Statement ofTrustees'/	Directors'	Responsibilities	14
Report ofthe Independent	Examiner		15
Statement offinancial activities			16-17
Notes tothe accounts			18-22
Detailed Income & Expenditure Account			23-24

YEAR ENDED 31MARC		H	2022					C	hild
					CHILDAID to Eastern Europe (CHILDAID)
							6enerol	Restricted	Total 2022	Total 2021
							Fund	funds
						Note	E	E
Incoming resources
Incoming resources from			generated funds
Voluntary income
Donations and gifts							258,145	270,154	528,299	343,471
Legacies							40,728		40,728	74,729
Activities forgenerating		funds
Trading							9,128		9,128	10,043
Investmentincome
Interest receivable							1,615		1,615	4,292
Total incoming resources							309,616	270,154	579,770	432,535
Resources expended
Costs ofgenerating funds
Fundraising costs ofgrants and donations							47,805		47,805	37,350
Trading costs							4,968		4,968	5,877
Charitable activities
Grant funding ofactivities								267,812	267,812	233,894
Projects co-ordination	and support			costs			99,852		99,852	93,851
Governance costs							4,151		4,151	3,510
Total resources expended						3	156,776	267,812	424,588	374,482
Net incoming/(outgoing)			resources	before transfers		4	152p840	2~342	15' 182	Sgp053
Transfers							(95,320)	95,320
Net income for the year							57,520	97,662	155,182	58,053
Tax on profit on ordinary		activities				6
Net movement in funds							57,520	97,662	155,182	58,053
Fund balances brought	forward at 1April				2021	12	291,138	271,924	563,062	505,009
Fund balances carried forward at31March 2022						13	348658	369586	718244	563062


AR ENDED 31MARCH	202	2													CVIId
3. RESOURCES EXPENDED
																2022	2021
						Staffcosts (see note			Sj	Depreciation		Other		costs		Total	Total
											E		E
Costs ofgenerating	funds
Fundraising and publicity								34,727					13,078			47,805	37,350
Trading														4,968		4,968	5,877
Charitable activities
Grant funding ofactivities (note 12)													267,812			267,812	233,894
Projects co-ordination		and support costs						72,068			178		27,607			99,853	93,851
Governance costs								2,068						2,083		4,151	3,510
								108863			178		315,548			424 589	374482
Resources Expended	include allocation of				Staff	Costs	based on time		allocated across each			category.
4. SURPLUS FOR THE YEAR
																2022	2021
This isstated after charging:																E	E
Accountants' fees-	(Independent			examination)												1,200	1,200
Depreciation																178	237
																1378	1437
																2022	2021
S. STAFF COSTS																E	E
Wages and salaries																92,859	88,574
Social security costs																3,506	2,882
Staff pensions																12,498	12,179
																108863	103635
No employee had emoluments			of	more than E60,000			during the year.
Pension Scheme
The charity offered,	and	one employee accepted, a salary						sacrifice arrangement			in order to enhance				their	pension
contributions. The assets ofthe			pension scheme			are held		separately	from	those	ofthe charity in		independently administered
funds. The pension cost		represents		contributions		payable		by the charity to the funds and amounted							to E12,498(2021		:E12,179).
Average Number of	Employees
The average number	of	full time	equivalent		employees		during the year was made up as follows:
																2022	2021
																No	No
Office and management																3	3

	INTANGIBLE FlXED ASSETS	Software
		Development
	COST
	At 1April 2021	31,250
	Additions	3,000
	At 31March 2022	34,250
	DEPRECIATION
	At 1April 2021
	Charge for year
	On disposals
	At 31March 2022
	NET BOOK VALUE
	At 31March 2022	LL250
	At 31March 2021	31250


TANGIBLE FIXEDASS	ETS			Furniture and
				Office
				Equipment
				E
COST
At 1April 2021				9,948
Additions
At 31March 2022				9,948
DEPRECIATION
At 1April 2021				9,237
Charge for year				178
On disposals
At 31March 2022				9,415
NET BOOK VALUE
At 31March 2022				533
At 31March 2021				711
STOCKS
		2022		2022
		E		E
Goods for resale		4	340	4099
DEBTORS:due within	one year
		2022f		2021 E
Prepayments and accrued income		2,858		2,858
Tax recoverable		17,060		6,744
		19,918		9,602
CREDITORS:amounts	falling due within one year
		2022		2021
		E
Social security and other taxes		2,110		2,002
Pension contribution			669	669
Accruals		1,200		1,200
		3	979	3871

11.	Prepayments and accrued income Tax recoverable CREDITORS:amounts falling due within one year Social security and other taxes Pension contribution Accruals

FUNDS
		Balance at	Income	Grants	Transfers	Balance at31
		1April				March 2022
		2021
		E
Restrictedfunds
Child Sponsorship		19,500	57,038	52,141		24,397
Family Aid and Medical Funds		11,575	12,353	1,800		22,128
Family Love			1,291	12,500	11,209	0
Helping Hands		168	518	375		311
Children's Hearts			8,801	34,407	25,606	0
Love without Borders		1,332	1,725	4,506	2,781	1,332
Isle of Hope		2,150	439	26,378	25,939	2,150
New Beginning			2,438	9,527	7,089	0
Tony Hawks Centre		1,212	9,717	30,756	19,827
THC Reserve		54,503	1,000	1,000		54,503
Sisters		760	120			880
Esther House (Ora	Moldovaj	1,825	2,917	6,180	1,438	0
Little Lighthouse		18,852	9,321	18,354		9,818
Makariv		124,553		11,500		113,053
Other		35,493	10,945	19,402	1,431	28,467
Ukraine Emergency	Appeal		151,530	38,983		112,547
Total Restricted		271,924	270,154	267,811	95,320	369,586

CHILDAID to Eastern Europe	CHILDAID to Eastern Europe	CHILDAID to Eastern Europe
DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31MARCH 2022					Chiid
			General	Restricted	Tota I2022	Tota I2021
			fund	funds
			E	E	E	E
INCOMING RESOURCES
Donations			258,145	270,154	528,299	343,471
Legacies			40,728		40,728	74,729
Interest received			1,615		1,615	4,292
Trading			9,128		9,128	10,043
Total incoming resources			309,616	270,154	579,770	432,535
RESOURCES EXPENDED
Activities in furtherance	ofthe charit	sactivities
Aid and contributions				267,812	267,812	233,894
Projects co-ordinotion	ond support costs
Wages and salaries			63,794		63,794	60,305
Staff pensions			8,274		8,274	8,031
Contractors						434
Travel (UK and overseas)			457		457	36
Rent, service charge, rates and insurance			14,275		14,275	11,926
Telephone and internet			1,000		1,000	1,192
Computer consumables	and other costs		2,070		2,070	1,336
Newsletter and associated costs (75%)			4,930		4,930	6,523
Postage			561		561	1,390
Stationery			272		272	303
Photocopier			604		604	593
Training Ik Recruitment						86
Advertising and sundries			242		242	144
Bank Charges			3,195		3,195	1,315
Depreciation			178		178	237
			99,852	267,812	367,664	327,745
Fundraisin and ublicit
Newsletter and associated costs (25N)			704		704	2,174
Trading costs			4,968		4,968	5,877
Wages and salaries			30,741		30,741	29,842
Staff pensions			3,987		3,987	3,974
Publicity			7,815		7,815	294
Other fundraising costs			4,558		4,558	1,066
			52,773		52,773	43,227
Mana ement and administration
Wages and salaries			1,831		1,831	1,308
Staff pensions			237		237	174
Audit and accountancy			1,200		1,200	1,200
Other management and administration		costs	883		883	828
			4,151		4,151	3,510
Total resources expended			156,776	267,812	424,588	374,482
						23

			General	Restricted	Total 2022	Total 2021
			Fund	Fund
			E	E	E	E
Total resources expended			156,776	267,812	424,588	374M2
Net incoming resources before transfers			152,840	2,342	155,182	58,053
Transfers			(95,320)	95,320
Net incoming resources	for the year		57,520	97,662	155,182	58,053
Tax on profit on ordinary		activities
Net movement in funds			57,520	97,662	155,182	58,053
Fund balances brought	forward at 1April 2021		291,138	271,924	563,062	505,DD9
Fund balances carried forward at31March 2022			348,658	369,586	718,244	563,062