NIPSA GLOBAL SOLIDAIUTY AND DEYELOPIP*'G WORLD FUND
STA TEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENJ)LD 31 DECEMBER 2021
2021
Total
2020
Total
Note
Urtresti'icled Funds
Income and Endoiviiienls Froiii..
Donations and lega¢i¢s'.
GAYE
NICVA (gift aid)
NIPSA General Council
NIPSA Retired Members Group
ch￿ilable TI￿st
Other Donations
Other ti?ding activities..
Conference quiz and donations
12,105
376
7,500
12,208
286
7,500
200
57
776
57
20,038
21,027
Expenditure On."
Raising fijnds
Charitable activities
Other costs
16,000
28,000
16,000
28,000
Net Ineoiiie and Moveiiient in Funds
4,038
(6,973)
Reconciliation of Fuiids
Total fuiids brought fonvard
Net mov¢inent in funds
14,208
4,038
21,181
(6,973)
Total Funils Cai'ried Forward
18,246
14,208

NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND
BALANCE SHEETAS A T31 DECEMBER 2021
Note
2021
2020
CurrentAssets
Cash al bank and in hand
Trade debtors
18,245
14,208
CurreiitLiabilities
Creditors: Amounts falling due within one
18,246
14.208
Fuiids ofthe Cliarity..
Unrestricted fimds
18,246
14,208
These finarnctal slateinents wei'e appioved by the management committee on I September 2022
and signed on tlieir behalf by:
Jane Scott
Chairperson
Ruaidhi'i O'sanduir
Vtce-chairperson

NIPSA GLOBAL SOLIDAIUTY AND DEVELOPING WORU) FU]VD
NOTES TO THE FI]VANCJAL STA TEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Sta*ement o
Coin
liaiice
Th¢ financial statements have been prepai¢d in accordance with Charities SORP (FRS
102) Accounting and Reporting by Chwities.. Statement of Recommended Practice
applicable to charities preparing their a¢¢ounts in accordance with the Financial
Rep()rting Standard appliLdble in the UK and R¢public of Ireland (fRS 102) (effective
l January 2015).
NIPSA Global Solidarity and Developing World Fund meets the defjnition of a public
benefit entity as defined by FRS 102.
Accountin
Policies
Basis ofPrepuration
The financial statements have been prepared on the historical cost basis, as inodified by
the revaluation of certain financial assets and liabilities and investment properties
measured at fair value through profit oi- loss.
The tinancial statements ar¢ prepared in sterling, which 18 the functional currency of
the charity.
FundAc¢ouAting
Unrestrieted funds are general funds which &re available for use at th¢ discretion of the
managem¢nt committee, in ￿rther￿]ce of the geneial objectives of the Charity and have
not been designated for oth¢r purposes.
Re8tricted fuiids are funds whicli are to be used in accordance with specific testrictions
imposed by doiiors 01- whicl) have been raised by the trust foi. particular purposes. The
costs of raising and administering such funds are charged against the spe¢iff¢ fimd.
Incopiie Résoiii'ces
All incoming i"esourccs are included in the statement of financial activities when the
charity is entitled to the income and the amount can be quantified with reasonable
accui"a¢y.
io

Resourcej EYpeAded
All expenditure is accounted for on an a¢¢ruals basis.
Costs of generating funds are thos¢ costs Incurred in attracting voluntary income.
Fundraising Costs are those costs incurred in trading activities that rais¢ fvnds.
Charitabl¢ expenditure comprises those costs inC￿Ted by the charity iij the delivery of
its activities and services to its beneficiaries. It ineludes both costs that can be alloc&ted
directly to such activities and those ¢osts of an indirect nature necessary to support
them.
Taxation
NIFSA Global Solidarity and Developing Woi'ld Fund is recognised as a charity by H.
M. Revenu¢ and Customs. It is ex￿￿Pt frorn income tax as all its income is applied for
charitable purposes.
Charitable Activities
Cliaritable activities conskst of gLi￿ts made to the following organisations:
2021
2020
Centre for Global Education
Educating Re￿geeS
Pyscho-social Suppoit
Tools for Solidarity
11,000
11,000
12,000
5,(100
5,000
16.000
28,000
Other Costs
2021
2020
Accountancy

Cveditors.. Amounts Fallin
Due Within One Year
2021
2020
A¢¢ruals and deferred income
Moveiiient in Funds
Balunce ot
Balance at
l January Inconiing Outgoing 31 Deeeiiiber
2021
Resoui'ces Resources
2021
Unrestricted funds
14,208
20,038
16,000
18,246
Total Funds
14,208
20,038
16,000
18,246
12