| Directors &Trustees Report | Directors &Trustees Report | 2-14 | |
|---|---|---|---|
| 2. | Legal &Administrative | Accounts | 15-19 |
| 3. | Report ofthe Examiner | 20 | |
| 4- | Statement of Financial | Activities, Income &Expenditure | 21-22 |
| 5. | Notes tothe Accounts | 23-28 |
| FOR THE | YEAR ENDED 31 | DECEMBER 2022 | ||||||
|---|---|---|---|---|---|---|---|---|
| Expendable | ||||||||
| Unrestricted | Restricted | Endowment | Total Funds |
Total Funds |
||||
| Note | Funds | Funds | Funds | 2022 | 2021 | |||
| INCOME AND ENDOWMENTS | ||||||||
| Incoming resources from |
generated | funds | ||||||
| Donations and legacies |
23,115 | 103,041 | 126,156 | 230,807 | ||||
| investment income |
7,511 | 2,275 | 9,786 | 5,691 | ||||
| Total Incoming Resources |
30,626 | 105,316 | 135,942 | 236,498 | ||||
| EXPENDITURE | ||||||||
| Charitable activities |
92,952 | 124,955 | 217,907 | 75,745 | ||||
| Total Resources Expended | 92,952 | 124,955 | 217,907 | 75,745 | ||||
| Net Incoming (Outgoing( |
Resources | |||||||
| before Transfers | -62,326 | -19,639 | -81,965 | 160,753 | ||||
| Transfer between Funds |
583 | -583 | ||||||
| NET (EXPENDITURE( INCOEIIE FOR THE YEAR | -61,743 | -20,222 | -81,965 | 160,753 | ||||
| OTHER RECOGNISED GAIN | ||||||||
| Realised gain on investments | ||||||||
| Unreslised gain (loss) on |
investments | -1,032 | -18,527 | -19,559 | 22,681 | |||
| NET MOVEMENT IN FUNDS |
-61,743 | -21,254 | -18,527 | -101,524 | 183,434 | |||
| RECONCILIATION OF FUNDS |
||||||||
| Total funds brought forward | 258,610 | 133,816 | 237,054 | 629,480 | ||||
| Total funds carried forward | 10 | 196,867 | 112,562 | 218,527 | 527,956 | 629,480 |
| BALANC | E SHEET AS AT31 | DECEMBER 202 | 2 | ||||
|---|---|---|---|---|---|---|---|
| Expendable | |||||||
| Unrestricted | Restricted | Endowment | Total | Tots I | |||
| Note | Funds | Funds | Funds | 2022 | 2021 | ||
| FIXEDASSETS | |||||||
| Investments | 60,668 | 218,527 | 279,195 | 298,754 | |||
| 60,668 | 218,527 | 279,195 | 298,754 | ||||
| CURRENT ASSETS | |||||||
| Debtors | 3,505 | 324 | 3,828 | 9,184 | |||
| Cash at bank | 191,763 | 51,571 | 243,333 | 323,548 | |||
| 195,267 | 51,894 | 247,161 | 332,732 | ||||
| CREDITORS: amounts | falling due | ||||||
| within one year | 1,600 | 1,600 | -2,006 | ||||
| NET CURRENT ASSETS | 196,867 | 51,894 | 248,761 | 330,726 | |||
| NETASSETS | 196,867 | 112,562 | 218,527 | 527,956 | 629,480 | ||
| THE FUNDS OF THE CHARITY | |||||||
| TOTAL CHARITY FUNDS | 10 | 196,867 | 112,562 | 218,527 | 527,956 | 629,480 |
| ACCOUNTING POLICIES jcontinuedj |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax recoverable | |||||||||||
| Tax recoverable relating to Gift Aid income is taken into account in |
the year in which the donation | is received. | |||||||||
| Valuation ofinvestments | |||||||||||
| Investments held as fixed assets are shown at current |
valuation. | ||||||||||
| Going concern | |||||||||||
| There are no material uncertainties about the charity's |
ability to continue. | ||||||||||
| Judgements and key sources of estimation uncertainty |
|||||||||||
| The preparation ofthe financial statements requires management to make |
judgements, estimates, |
and assumptions | |||||||||
| that affect the amounts reported. These estimates and |
judgements | are continually | reviewed | and are based on | |||||||
| experience and other factors, including |
expectations offuture events that |
are | believed | to be | reasonable | under | the | ||||
| circumstances. | |||||||||||
| Accounting estimates and assumptions |
are made concerning the future and, |
by their very nature | will rarely equal | ||||||||
| the related actual outcome. | |||||||||||
| Financial instruments | |||||||||||
| A financial asset or a financial liability |
is recognised only when the |
company | becomes | a party to the contractual | |||||||
| provisions ofthe instrument. |
|||||||||||
| Basicfinancial instruments are initially |
recognised at the transaction |
price, | unless | the | arrangement | constitutes | a financing | ||||
| transaction, where it is recognised at the present value |
ofthe future | payments | discounted at |
a market rate of | |||||||
| interest for a similar debt instrument. | |||||||||||
| Debt instruments are subsequently measured at amortised cost. |
|||||||||||
| Financial assets that are measured at cost or amortised |
cost are reviewed | for | objective evidence ofimpairment | ||||||||
| at the end ofeach reporting date. Ifthere is objective evidence ofimpairment, |
an impairment | lass | is recognised | in | |||||||
| profit or lass immediately. | |||||||||||
| Wages | |||||||||||
| There were no employees in the year, |
and no employees who received benefits ofmors than |
f60,000 during the year. | |||||||||
| Trustees' remuneration and expenses |
|||||||||||
| No trustee received any remuneration | during the year. | Expenses of | f3,575 incurred for travel | were paid. | |||||||
| Independent examiners fee |
|||||||||||
| Remuneration was agreed at f450 plus |
VAT. | ||||||||||
| Related party transactions | |||||||||||
| There were no related party transactions during the year. |
| Expendable | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | ||||
| Activities undertaken | directly | Funds | Funds | Funds | 2022 | 2021 | ||
| Almoners | I9,442 | 19,442 | 20.305 | |||||
| Blue Spirit | 3,000 | 3,000 | ||||||
| Borneo Int Football | Foundation | 27,230 | 27,230 | 3,502 | ||||
| DRC: Anamed | 1,255 | 1,255 | ||||||
| DRC; CLC | 26,305 | 26,305 | ||||||
| DRC: Mother Child Health | Unit | 7,536 | I0,000 | 17,536 | ||||
| Enthurn Foundation |
4,737 | 63 | 4,800 | 5,000 | ||||
| Flora Culture | 1,930 | 1,930 | 5,820 | |||||
| FUEGOS | 7,147 | 7,147 | 5,325 | |||||
| Hijas de Paz Project | 754 | 754 | ||||||
| Human Force |
2,164 | 10,000 | 12,164 | |||||
| I Protect Me | 2,264 | 5,000 | 7,264 | 3,638 | ||||
| Mis Corazones | 5,000 | 5,000 | ||||||
| RSD Guelson | 4,351 | |||||||
| SDIA DRC Projects | I5,000 | |||||||
| SDIA | 26,632 | 26,632 | 6,380 | |||||
| Ukraine SDIA appeal |
15,001 | I2,303 | 27,304 | |||||
| Yayasan TS | 4,140 | 4,140 | 3,520 | |||||
| You Are Not Alone | ||||||||
| YUM | 4,290 | 10,210 | 14,500 | |||||
| 81,448 | 124,955 | 206.403 | 72,841 | |||||
| Support costs | 11,504 | 11,504 | 2,904 | |||||
| Total charitable | activities | 92,952 | 124,955 | 217,907 | 75,745 |
| 4. | RESOURCES | EXPENDED | - OTHER COST | S | ||||
|---|---|---|---|---|---|---|---|---|
| Expendable | ||||||||
| Unrestricted | Restricted | Endowment | ||||||
| Funds | Funds | Funds | Total Funds | Tots I Funds | ||||
| 2022 | 2021 | |||||||
| Accountancy | 966 | 966 | 1,007 | |||||
| Administration | expenses | |||||||
| Bank charges | 308 | 308 | 190 | |||||
| Bookkeeping | (2 years) | 4,594 | 4,594 | |||||
| Insurance | 540 | 540 | 470 | |||||
| ITSoftware and Consumables | 978 | 978 | ||||||
| Meetings, travel and expenses |
3,532 | 3,532 | 424 | |||||
| Printing, post and stationery |
42 | 42 | 135 | |||||
| Professional | fees | 544 | 544 | |||||
| 'I1,504 | 11,504 | 2,905 | ||||||
| 5. | INVESTMENTS | Listed | Unlisted | Total | ||||
| Market Value | at 1January 2022 | 298,754 | 298,754 | |||||
| Additions | ||||||||
| Disposals | ||||||||
| Net realised investment | gain/(lass) | -19,559 | -19,559 | |||||
| Market Value | at 31 December 2022 | 279,195 | 279,195 | |||||
| Historical cost at 31 December 2022 | 171,663 | 171,663 |
| Analysis ofinvestment | by | type and by Fund: | Expendable | |||
| Unrestricted | Endowment | Restricted | ||||
| Funds | Funds | Funds | Total | |||
| BlackRock Fund Managers | 35,569 | 35,569 | ||||
| City of London Investment | Trust | 25,040 | 25,040 | |||
| Cash balance | 59 | 59 | ||||
| CAF UK Equity 8 Inc | 172,757 | 172,757 | ||||
| CAF Fixed Interest 8 Inc | 45,770 | 45,770 | ||||
| Market Value at 31 December 2022 | 218,527 | 60,668 | 2/9,195 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| 6. | DEBTORS | |||||
| Gift Aid | 3,828 | 9,184 | ||||
| 3,828 | 9,184 | |||||
| 7. | CREDITORS: AMOUNTS | FALLING DUE WITHIN | ONE YEAR | |||
| Trade creditors | ||||||
| Accruals | 1,600 | 2,006 | ||||
| 1,600 | 2,006 | |||||
| 8. | ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| Expendable | ||||||
| Unrestricted | Endowment | Restricted | Total | |||
| funds | Funds | funds | funds | |||
| Tangible assets | ||||||
| Investments | 218,527 | 60,668 | 279,195 | |||
| Net current assets | 196,867 | 51,894 | 248,761 | |||
| 196,867 | 218,527 | 112,562 | 527,956 |
| 10.FUNDS | Fund | Transfer | Realised 8t | Fund | |||||
|---|---|---|---|---|---|---|---|---|---|
| Balances | Incoming | Outgoing | between | unrealised | Balances | ||||
| b/f | resources | resources | funds | gain | |||||
| Unrestricted | funds: | ||||||||
| General fund | 258,610 | 30,626 | -92,952 | 583 | 196,867 | ||||
| 268,610 | 30,626 | -92,952 | 583 | 198,8fD | |||||
| Expendable | endowment | funds | 237,054 | -18527 | 218 527 | ||||
| Restricted funds: | |||||||||
| Almoners | 118,023 | 2,575 | -19,442 | -1,032 | 100,124 | ||||
| Anisha | 50 | -50 | |||||||
| BCU School | Rangan Sari | 60 | 60 | 120 | |||||
| Disaster Appeals | 258 | -258 | |||||||
| DRC: CLC | 15,000 | -11.305 | 3,695 | ||||||
| DRC: Mother | Child Unit | 10,000 | -I0,000 | ||||||
| Enthum Foundation |
63 | -63 | |||||||
| Human Force |
10,000 | -10,000 | |||||||
| I Protect Me | 5,000 | -5,000 | |||||||
| Mis Corazonas | 5,000 | -5,000 | |||||||
| SDIA | 15 | 50,240 | 41,632 | 8,623 | |||||
| Ukraine SDIA |
appeal | 12,303 | -12,303 | ||||||
| YUM | 410 | 10,075 | -10,210 | -275 | |||||
| 133,816 | 105,316 | -124,955 | -583 | -1,032 | 112,562 | ||||
| Total funds | 629,480 | 135,942 | -217,907 | -19,559 | 527,956 |
| Directors &Trustees Report | Directors &Trustees Report | 2-14 | |
|---|---|---|---|
| 2. | Legal &Administrative | Accounts | 15-19 |
| 3. | Report ofthe Examiner | 20 | |
| 4- | Statement of Financial | Activities, Income &Expenditure | 21-22 |
| 5. | Notes tothe Accounts | 23-28 |
| FOR THE | YEAR ENDED 31 | DECEMBER 2022 | ||||||
|---|---|---|---|---|---|---|---|---|
| Expendable | ||||||||
| Unrestricted | Restricted | Endowment | Total Funds |
Total Funds |
||||
| Note | Funds | Funds | Funds | 2022 | 2021 | |||
| INCOME AND ENDOWMENTS | ||||||||
| Incoming resources from |
generated | funds | ||||||
| Donations and legacies |
23,115 | 103,041 | 126,156 | 230,807 | ||||
| investment income |
7,511 | 2,275 | 9,786 | 5,691 | ||||
| Total Incoming Resources |
30,626 | 105,316 | 135,942 | 236,498 | ||||
| EXPENDITURE | ||||||||
| Charitable activities |
92,952 | 124,955 | 217,907 | 75,745 | ||||
| Total Resources Expended | 92,952 | 124,955 | 217,907 | 75,745 | ||||
| Net Incoming (Outgoing( |
Resources | |||||||
| before Transfers | -62,326 | -19,639 | -81,965 | 160,753 | ||||
| Transfer between Funds |
583 | -583 | ||||||
| NET (EXPENDITURE( INCOEIIE FOR THE YEAR | -61,743 | -20,222 | -81,965 | 160,753 | ||||
| OTHER RECOGNISED GAIN | ||||||||
| Realised gain on investments | ||||||||
| Unreslised gain (loss) on |
investments | -1,032 | -18,527 | -19,559 | 22,681 | |||
| NET MOVEMENT IN FUNDS |
-61,743 | -21,254 | -18,527 | -101,524 | 183,434 | |||
| RECONCILIATION OF FUNDS |
||||||||
| Total funds brought forward | 258,610 | 133,816 | 237,054 | 629,480 | ||||
| Total funds carried forward | 10 | 196,867 | 112,562 | 218,527 | 527,956 | 629,480 |
| BALANC | E SHEETAS AT 31 | DECEMBER 202 | 2 | ||||
|---|---|---|---|---|---|---|---|
| Expendable | |||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Note | Funds | Funds | Funds | 2022 | 2021 | ||
| FIXEDASSETS | |||||||
| Investments | 60,668 | 218,527 | 279,195 | 298,754 | |||
| 60,668 | 218,527 | 279,195 | 298,754 | ||||
| CURRENT ASSETS | |||||||
| DebtoIS Cash at bank |
3,505 191,763 |
324 51,571 |
3,828 243,333 |
9,184 323,548 |
|||
| 195,267 | 51,894 | 247,161 | 332,732 | ||||
| CREDITORS: amounts | fsging due | ||||||
| within one year | -1,600 | -1,600 | -2,006 | ||||
| NET CURRENT ASSETS | 193,667 | 51,894 | 245,561 | 330,726 | |||
| NET ASSETS | 193,667 | 112,562 | 218,527 | 524,756 | 629,480 | ||
| THE FUNDS OFTHE CHARITY | |||||||
| TOTAL CHARITY FUNDS | 10 | 193,667 | 112,562 | 218,527 | 524,756 | 629,480 |
| ACCOUNTING POLICIES jcontinuedj |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax recoverable | |||||||||||
| Tax recoverable relating to Gift Aid income is taken into account in |
the year in which the donation | is received. | |||||||||
| Valuation ofinvestments | |||||||||||
| Investments held as fixed assets are shown at current |
valuation. | ||||||||||
| Going concern | |||||||||||
| There are no material uncertainties about the charity's |
ability to continue. | ||||||||||
| Judgements and key sources of estimation uncertainty |
|||||||||||
| The preparation ofthe financial statements requires management to make |
judgements, estimates, |
and assumptions | |||||||||
| that affect the amounts reported. These estimates and |
judgements | are continually | reviewed | and are based on | |||||||
| experience and other factors, including |
expectations offuture events that |
are | believed | to be | reasonable | under | the | ||||
| circumstances. | |||||||||||
| Accounting estimates and assumptions |
are made concerning the future and, |
by their very nature | will rarely equal | ||||||||
| the related actual outcome. | |||||||||||
| Financial instruments | |||||||||||
| A financial asset or a financial liability |
is recognised only when the |
company | becomes | a party to the contractual | |||||||
| provisions ofthe instrument. |
|||||||||||
| Basicfinancial instruments are initially |
recognised at the transaction |
price, | unless | the | arrangement | constitutes | a financing | ||||
| transaction, where it is recognised at the present value |
ofthe future | payments | discounted at |
a market rate of | |||||||
| interest for a similar debt instrument. | |||||||||||
| Debt instruments are subsequently measured at amortised cost. |
|||||||||||
| Financial assets that are measured at cost or amortised |
cost are reviewed | for | objective evidence ofimpairment | ||||||||
| at the end ofeach reporting date. Ifthere is objective evidence ofimpairment, |
an impairment | lass | is recognised | in | |||||||
| profit or lass immediately. | |||||||||||
| Wages | |||||||||||
| There were no employees in the year, |
and no employees who received benefits ofmors than |
f60,000 during the year. | |||||||||
| Trustees' remuneration and expenses |
|||||||||||
| No trustee received any remuneration | during the year. | Expenses of | f3,575 incurred for travel | were paid. | |||||||
| Independent examiners fee |
|||||||||||
| Remuneration was agreed at f450 plus |
VAT. | ||||||||||
| Related party transactions | |||||||||||
| There were no related party transactions during the year. |
| Expendable | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | ||||
| Activities undertaken | directly | Funds | Funds | Funds | 2022 | 2021 | ||
| Almoners | I9,442 | 19,442 | 20.305 | |||||
| Blue Spirit | 3,000 | 3,000 | ||||||
| Borneo Int Football | Foundation | 27,230 | 27,230 | 3,502 | ||||
| DRC: Anamed | 1,255 | 1,255 | ||||||
| DRC; CLC | 26,305 | 26,305 | ||||||
| DRC: Mother Child Health | Unit | 7,536 | I0,000 | 17,536 | ||||
| Enthurn Foundation |
4,737 | 63 | 4,800 | 5,000 | ||||
| Flora Culture | 1,930 | 1,930 | 5,820 | |||||
| FUEGOS | 7,147 | 7,147 | 5,325 | |||||
| Hijas de Paz Project | 754 | 754 | ||||||
| Human Force |
2,164 | 10,000 | 12,164 | |||||
| I Protect Me | 2,264 | 5,000 | 7,264 | 3,638 | ||||
| Mis Corazones | 5,000 | 5,000 | ||||||
| RSD Guelson | 4,351 | |||||||
| SDIA DRC Projects | I5,000 | |||||||
| SDIA | 26,632 | 26,632 | 6,380 | |||||
| Ukraine SDIA appeal |
15,001 | I2,303 | 27,304 | |||||
| Yayasan TS | 4,140 | 4,140 | 3,520 | |||||
| You Are Not Alone | ||||||||
| YUM | 4,290 | 10,210 | 14,500 | |||||
| 81,448 | 124,955 | 206.403 | 72,841 | |||||
| Support costs | 11,504 | 11,504 | 2,904 | |||||
| Total charitable | activities | 92,952 | 124,955 | 217,907 | 75,745 |
| 4. | RESOURCES | EXPENDED | - OTHER COST | S | ||||
|---|---|---|---|---|---|---|---|---|
| Expendable | ||||||||
| Unrestricted | Restricted | Endowment | ||||||
| Funds | Funds | Funds | Total Funds | Tots I Funds | ||||
| 2022 | 2021 | |||||||
| Accountancy | 966 | 966 | 1,007 | |||||
| Administration | expenses | |||||||
| Bank charges | 308 | 308 | 190 | |||||
| Bookkeeping | (2 years) | 4,594 | 4,594 | |||||
| Insurance | 540 | 540 | 470 | |||||
| ITSoftware and Consumables | 978 | 978 | ||||||
| Meetings, travel and expenses |
3,532 | 3,532 | 424 | |||||
| Printing, post and stationery |
42 | 42 | 135 | |||||
| Professional | fees | 544 | 544 | |||||
| 'I1,504 | 11,504 | 2,905 | ||||||
| 5. | INVESTMENTS | Listed | Unlisted | Total | ||||
| Market Value | at 1January 2022 | 298,754 | 298,754 | |||||
| Additions | ||||||||
| Disposals | ||||||||
| Net realised investment | gain/(lass) | -19,559 | -19,559 | |||||
| Market Value | at 31 December 2022 | 279,195 | 279,195 | |||||
| Historical cost at 31 December 2022 | 171,663 | 171,663 |
| Analysis ofinvestment | by | type and by Fund: | Expendable | |||
| Unrestricted | Endowment | Restricted | ||||
| Funds | Funds | Funds | Total | |||
| BlackRock Fund Managers | 35,569 | 35,569 | ||||
| City of London Investment | Trust | 25,040 | 25,040 | |||
| Cash balance | 59 | 59 | ||||
| CAF UK Equity 8 Inc | 172,757 | 172,757 | ||||
| CAF Fixed Interest 8 Inc | 45,770 | 45,770 | ||||
| Market Value at 31 December 2022 | 218,527 | 60,668 | 2/9,195 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| 6. | DEBTORS | |||||
| Gift Aid | 3,828 | 9,184 | ||||
| 3,828 | 9,184 | |||||
| 7. | CREDITORS: AMOUNTS | FALLING DUE WITHIN | ONE YEAR | |||
| Trade creditors | ||||||
| Accruals | 1,600 | 2,006 | ||||
| 1,600 | 2,006 | |||||
| 8. | ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| Expendable | ||||||
| Unrestricted | Endowment | Restricted | Total | |||
| funds | Funds | funds | funds | |||
| Tangible assets | ||||||
| Investments | 218,527 | 60,668 | 279,195 | |||
| Net current assets | 196,867 | 51,894 | 248,761 | |||
| 196,867 | 218,527 | 112,562 | 527,956 |
| NOTES | TO THE ACCOUN | TS FOR THE YE |
AR ENDED 31 | ||||
|---|---|---|---|---|---|---|---|
| 10.FUNDS | Fund Balances |
Incoming resources |
Outgoing resources |
Transfer between funds |
Realised Ik unrealised gain |
Fund Balances c/f |
|
| Unrestdicted funds: General fund |
258,610 | 30,626 | -96,152 | 583 | 193,667 | ||
| 258,610 | 30,626 | -96,152 | 583 | 193,667 | |||
| Expendable endowment |
funds | 237,054 | 18,527 | 218,527 | |||
| Restricted funds: Almoners Anisha |
118,023 50 |
2,575 | -19,442 | -50 | -1,032 | 100,124 120 |
|
| BCU School Rangan Sari Disaster Appeals DRC: CLC |
60 258 15,000 |
60 | -11,305 | -258 | 3,695 | ||
| DRC: Mother Child Unit Enthum Foundation |
10,000 63 |
-10,000 -63 |
|||||
| Human Force |
10,000 | -10,000 | |||||
| I Protect Me | 5,000 | -5,000 | |||||
| Mis Corazones SDIA |
15 | 5,000 50,240 |
-5,000 -41,632 |
8,623 | |||
| Ukraine SDIA appeal YUM |
410 | 12,303 10,075 |
-12,303 -10,210 |
-275 | |||
| 133,816 | 105,316 | -124,955 | -583 | -1,032 | 112,562 | ||
| Total funds | 629,480 | 135,942 | -221,107 | -19,559 | 524,756 |