CHRISTIAN AFIUCAN RELIEF TRUST ACCOU 31 MARCH 2021 cOS ChaTiÉy inf(mnation 24 Independent examiner's rq Statement of financial activities Statement of &$8ets and liabilities Notes to the 8CCOUDts 8-9
CHARrrY INFORMATION Trustees Stewart V J Stewart B Matthews J Cheesbrough JSRIKk A Holliday Honorary Presldent G G Tompkins Treasurer V J Stewart Po8t81 addr POBox554 Huddersfield HDI 9ZQ Wheawill & Sudworth Limited Chartered Accountants 35 Westgaie Huddersfield HDI IPA Barclays Bank PLC Markei Place Crackenedge lane Dewsbury WF13 IXE
TRUSTEES, REPORT The trustees psent Iheir rep)rt and awounts for the pcri(Kl ended 31 March 2021. The elwtty is registered with the Charity Commission with registered charity numkr 803686 whose registered olTice is al Cknistian Afvican Relief Trust. IX) Box 554, Huddersfield. HDI 9ZQ. Objective8 and activitles The Lhurity is a non-profit seeking Lhwiuble Or¥10 wlM)se obieLts li. (a) the relief of pverty: Oi) the vancement of the clStian religion: (c) the advancement of edUcloD. and Id) the itnprovement of health and for hortieultural and agriculiural devclopmeni. f the ttnefit of needy rsonS, Teg8TdJess of faith. caste or creed in the continent of Afric& The mhin activ7iie$ unthrtaken by the charity during ihe FTiThI WA8 to send g(Mxls and quptmirt projects through small grants which make a difference io the knves of people of Africa by meeting edueatioJ)al. dcvclopmcni or othcr basic D¢5. During the period. the chaTily has collecte¢L or8anized and lOadJ donated g(M)ds into conthiners for 8hipping to ihe ¢harily'8 partners region$ of Africa where Te41 f(>r th(Ye g(M-Jds i.& eSb]IShed. Al their des1inRlion goods have been distributed by local organizets of proven ability and trustworthiness who are aceouniable fur that distribution. S¢¢ the und funds. supplivd plus rrunsFWrt >eLliun uf tement uf finli¥j activiiies. SM1 During the peri. the charity has made sma31 grdnts in [rK)nse to applications from chaTities. other voluntary and not-for-profits orgaDiTAtions known to or recommended to the charity. See the snsorshIpS nd grants StiOn of the 8tal¢ment of financial activiiies. When considering applications for grants. the grants sU0mmittee considers applicatiotts that fit within the Lh#rity's eaS of illl¢r¢sl. Thesc aTL: supporting peopk eXrierlg p)verly and diswjvanthge". educational, vocational. I1th Ca and horticuliural s¢hem¢s; susthinable entpnCriaI acliviiie8 that nefit a community: the provision of safe drinking water. Thcs¢ activiiics gre in ]inc with the clwiry's objccts and having re8Ard to the Charity Commission's guidance on public benefit, the trustee5 consider the 1VitieS to be in the b]IC inefiL Achievements and perfornwxe The Charities Khievements during the irKluded: Distributiott of (XMIS Succe&sfiilly k%iding and disptcbing containers of gtsxLs to each of . Zirnbabwe: Ghana: and Malawi.
TRUSTFES, REPORT Intinued} The charity's govcming dUMent l5 tb¢ d¢claration of tr$1 dated 23 February 1995 &8 amendd and restated by the second amended and restated thclaNion of tTUSt dawj IV) June 2020. Trustees are appoint by tl]e passing of a special i¢soluiion of the rwuiriilg ai least 21 days 11()lice. The charity's board of Ttee5 meets 6 times per annum, and extraordin meeting5 if urgently required. They are ultimately resp)rL4ible Cor the nTrig of the chariiy. They tnuke decisions atKTrui Pulicy. FInceS and Premise%. Th¢ board has a Projects sub-committee which assesses and recommends applications for small grant8. The trustees are %[M)nSIble to the Charity Commission. HSE and Employmenl exutives. A Management Commitiee rnade up of volunleers mects 4 times r annum and rep)rts io the. Tniste&s on day to day running of its diffcrcnt actsvities e.g. shop. warehouse. repair workshops. fundraising. newsletters and recruitmeni. Health and Safety. Fsre and Fina}81 risk managemeni and safeguarding are regularly reviewed by the ThL8tees The trus5 who served during the year are lisied on e l of the accounts. Trusttts. responsibilities for preparlng the a¢¢ounts Charity law requiTCS the trUse$ to prepare aCc(nts for each finawial year which give a true and fair view of the stRie of affairs ()f the chariry and of the wifit lth%s of the charity for ihat n(Ma. In Preparing those select suitable accounting P)liCi and then apply them consistently: make judgments and estimates that are reasonable and prndeni: prepare the accounts on the going concern bLSiS Unl li is inap1wri to presume that the ehwlty will continue in busin&ss. The trnstets are resrKtrnstble for keep7ng proper accounting reccffds whTch di8clo8e with reanable at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They a also responsible for safeguarding the a&8eL8 of the charity and hence for tsking reasonable steps for the prevention and detection of frawi and other iTregularities. Publle benefit statement The trustees have Considered the g¢n¢ral guidaJKe on public tenefit issued by the Charity Commi&sion in clg its objective5 and activities and making a diffetetKe to liv&s of people of Africa and are satisficd that the objectives fall under the provi5iOtL8 of the ChaTilies Art 2011. On behalf of the iK)ard of trustees V J STEWART se¢tary 20 January 2022
TRUSTEES. REPORT (CODtinu¢d) Small artts nsorshi Small grant projects and sp)80rSh1pS 5ucco8sfully deliVed dwing the accounting period included.. Borehole con5trUCtion WO in Uganda (£2.5): ConstTUCtion of the mJorIe Moxon Maternity Unit in Uganda (£11S(M)): EchcU¢ Cletus Schwl Orphan for Orplwns in Came (£5,IXXI): Trees planting tKoject in Ugatth (£3.074): F(K)d aid an(1 medical supy)n in: o Malawi (£5>.. o Uganda (£8). o Gambia (£5(M)): o Kcnya (£1,750); and Zambia (£225)" Sch(M)l Fees in Camcr(x)n (£2.IKKI): Prisoner First Foundation lailoring project in Zambia (£4.(KK)}: Swnsor%hips in Kenya (£2.EU)): Fire refurbishment works ai Si Vianney in uga (£2,((rf)): SAC Registration Fees for Sahara Adv5 foi Change in Ghana (£507.50) Well dTilling in Malawi (£4,8(M)): NuT5ing Sch(M)l Fee5 in Zajnbia {£398.lJS) Youth Skills development (tailoring and hairdressing) in Ghana (£2.(}: Water Pl11ne project in Malawi (£5.(KM)): and Youih training in Uganda {£3.1). Flnanclal Review These details are sei out in the Staiemenl of Financial Activities on page 6 of the CoUnts. T(rtal reserves of Ihc charity at 31 March 2021 were £229.450 (2020.. £240.175). The charity dneq not hold IDng-terni rer or inve%m)enL8: all d(marion$ re1Ve0 ll1 fDr the benefit of reLipients overseas. The truste have forn)ulated )licieS ensure that the charity maintains *quate ffseryes to finance its 0ratio$. Risk managell1 are in ple to help safeguard the on-going viability of ihe charity nd to protect its assets.
I rep)rt on the accouDfS of Chrisuan African Relief'l'rnst f(w the year ended 31 March 2021 which are set out on pagcs 6 to 9. As the iru.qiees you are restxTrnsible fiK the preparation of the accounts. The trn8tee8 consider thai an audit is not rwUirI for this year utNkr seLlion 144 of the ChtleS ALI 2011 (the Act) and that an in(kpendent examination is needed. It is my restK)nsibility to: examine ihe accDunt% under sertinn 145 of Act". to follow the rKocedures l&id down in GeneTal Directo given by the Chariiy Commission (under section 145(5)(b) of the Act): and to state whether particular matters have come to my atteDtioD. Basls of Independent exxmlner's report My eikmination was CBrried out in accor with the Genernl Directiorns given by the Charity CommivAion. An examIn10n includes a review of the Coun(lag kept by the Lhurily and a comparison olthe accounts PTuented with those records. It also includes consideNion of any Unusu items or dixclosures in the accounis. atyj .seeking explanati{.$ from you as concerning any such matters. The Pr(Kedu$ undertaken do provide all the evidence thai would be required in an audit. and consequenily no opinion is giv¢n as to whether the accounts pr¢%nt .tn and fair, view and the report is limited to those matters sel oul in the slalement telow. Independent exAminer'5 Sttement In connection with my examination. no matter h&$ come to my attention whiLh gtyes Jne reasuiMb]e Lats5e lo ilieve tlwt iu wiy li[11 ul11ts to keep accounting records in accor with section 130 of the Att: and to prepa accounts which accord with the awwntitig e0rdS and comply with the accounting quirements nf the Act have nr)t ten rnet: or to which, in my opinion. attention should be drnwn in order to enable a proper understanding of the aLcouiits to iy ieaclKd. D M Butterworth WHEAWILL & SUDWORTH uNirrED 35 Westgate Huddersfield HDI IPA 20 January 2(Y22
for the year ended 31 MARCH 2021 Notes Unrestsicted Unrestricted fun(L% fi]nd.s 2021 2020 IncoD Donaiions and SUprt Shup und other sales 76595 16.214 73.280 66,436 92,809 139,716 Expendlthre Gocxls and futttls supplied plu8 tiansiyxt Sthiionery, w>sthge, prittting and wrrtlucts Premises costs Malawi ProJt$ SnsorshIp and gTants 35,9) 9,236 5.820 71.281 8,678 6,614 5,816 49.637 52.488 103,534 142,026 Net (outgolng) resou (10.725) (2.310) Reserves brought forward 240.175 242.485 229.450 240.175 The i10S on pages 8 aDd 9 forn) olthese accounts".
31 MARCII 2021 Notes 2020 P[nY al Summer Street L(*kw(K4 HUd(knrId cost 171245 172245 Cash #t bank 8nd In Iband Genenl account Cash floats 77,659 30 88,384 30 77.689 88.414 Current Ilabllltkn credir$ (20,484) (20,484) 57.205 67.930 Net &w¢ts 229.450 240.175 Represented by= Reserve% {unre8tricted) 229.450 240,175 The cOunts were approved by trustees ott 20 January 2022 and signed on its behalf by G Stewart Tn]stees Chty numkr: 803686 The notes oil pages 8 and 9 pati ol thGse accou[.
CHRISTIAN AFIUCAN RELIEF TRUST NOTKS TO THE ACCOi]Nts 31 MARCH 2021 Basis of accountiDg The financial statcment.s have bccn prcpared under the historical cost eonvcntion and 5nclude the results of thc charity's 0tionS which are d¢s¢ribed in thc tru¢¢$, rep)rt and all of which are continuing. The financial $tatemenls have iren prePad in WCOTdance with Accounting and Retthing fi Chlties.. Sthiement of Recomtnended Ptice applicable to charities preparing their accounts in with the Find11 R¢tx)rtinby S#r iwIiLable in UK and RepubliL ul It¥lJnd (FRS 102). the Chariiies Act 2011 and UK Generally Accepted Acc(MJnting Practice. The chariiy is exempi from prepaTing a cash flow siaiement. Fund accounting Genernj funds are unrestricied funds which are available f(K use ai the dis¢tion of the trustees in furtherance of the general activilies of the chariry and which have been designaied for other putposes. Restricted funds are funds which are io used in accordance with SlfIC instructions imp(Ised by the donors. Depreciaiion The freehold prortY is not depreci&d. It Is maintained to a 8rM)d standard and all repair and muintenw)L exnditi1[e Is Lharged in Swement of FJnaKial ALXivities year. The tr'tee8 consider that any deweciation charge would be iD]materiaJ. Taxation The charity is Dot liable for corpcration by re&son of its chatitsble objects and sthtys. Incoming resources All incoming rcsourccs arc includcd in thc StatcmcnL% of Financial Activitics whcn the charity is legally eniitled to the income and the amount can quantified with rnsonable accuracy. Value added tax Value adde41 tax is not tvcoverable by the charity, and a5 such is Includ in the relevant costs in the StafruKnt of Finllncial Activities. Resources expeled All eXnditu is a¢couTrted for &5 incurred aThl h&s been cl&ssifieAI under headings that aggregate all costs related to that categiKy. Where c(6ts cannot directly attrIbUd to particular h¢&dings they have tttn allocated to activities on a bosT8 consistent with the w8e of reWur. F1thcIal instsimients FinaTrcial instrunienls are classified and accounied for. according io the 8ubs'i2nce of the conirdclual atrangement, as financial assets. financial liabiliti&S or equity instruments. An equity instrument is Imy contract that evidences a residual iDterest in the assets of charity after deducting all of its liabilities.
NOTFS TO THE ACCOUNTS (coDtinued) 31 MARCH 2021 Net (outgdng) for the year 2021 2020 This is stated afr charging: TstceS, rcmuncration Indendent exempiion fec Tru8tees are not reimbuTsed for any expenses incurTed on chaTilable tIvitieS. 'rhe ctwity Iwi no paid employees during ts peri Credltor5: Amounts owed to BT 20,484 20,484 This Ount is owd th BT arising from a fra1 oh the charity's account with BT. Capltsl ¢wmItnllts Capital exFnditure contracted but provided in the accounts Rthted party di1 There is no one controllin8 party of the charlry.