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||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|
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||||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|
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|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.||||||||||||
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|||||||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|
##
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##
|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|
##
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||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|
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||||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|