Charity Number: NIC100589
Charlene's
project.org
Charlene's Project
Annual Report and Unaudited Financial Statements
for the financial year ended 31 August 2023
Daly Park & Company Ltd
Chartered Accountants
4 Camegie Street
Lurgan
Co. Annagh
BT66 6AS
Northern Ireland

Charlene's Project
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
statement of Trustees, Responsibilities
Independent Examiner's Report
10
Statement of Financial Activities
Balance Sheet
12
Statement of Cash Flows
13
Notes to the Financial Statements
14-18

Charlene's Project
TRUSTEES. AND OTHER INFORMATION
Trustees
Basil O'malley (Resigned 15 July 2023}
Richard Barr
Audrey Mccollum
Diane Mcclelland
David Barr
Charity Number in Northern Ireland
NIC100589
Principal Address
35 Cottage Road
Lurgan
Craigavon
Co. Armagh
BT67 9NB
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Charlene's Project
TRUSTEES, REPORT
for the financial year ended 31 August 2023
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
August 2023.
The financial stalemenls are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to chartties preparing their financial statements in
accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Charlene's Project present a summary of its purpose, governance. activities,
achievements and finances for the financial year 31 August 2023.
The company is a registered charity and hence the report and results are presented in a form which complies with
the requirements of the Charities Act (Northern Ireland) 2008 and. although not obliged to comply with the
Statement of Recommended Practice {Charities SORP effective January 2015). the organisation has implemented
its recommendations where relevant in these financial statements.
structure, governance and management
The organisalion is governed by its Trustees. All new Trustees go through an induclion and training process and are
appointed as and when required and based on their skills and experience. The Trustees do not retire on an annual
basis.
The Trustees meet on a regular basis throughout Ihe year to manage and control all aspects of the charity and also
conduct regular risk assessments of the various operational risks impacting Ihe charity and its projects al home and
abroad.
Objectives and Activities
Charlene's Project was established in September 2009 by Charlene Barr, a teenager with failing health due lo lerminal
cystic fibrosis. When Charlene became loo ill to continue school. she decided to start fundraising to build a school in
Uganda. Her enthusiasm, despite her poor health, motivated young and old right across Northern Ireland to support her
efforts to build Hidden Treasure School in Mayo District. Kampala, Uganda. Charlene died in October 2010 but not
before she achieved her fund-raising target and established Charlene's Project as a Charity.
The main objectives of the Charity are the relief of poverty, hardship and distress, and the advancement of education
for children in Uganda and beyond. The charity will aim to provide school and educational facilities, accommodation,
staff to provide care and education, and financial and ongoing material support.
The continuing aims and objectives of the Charity will be to continue to tell Charlene's story and journey to inspire the
people in Northern Ireland, Uganda and beyond.
The information that follows is a snapshot of the progress and success of the chaiity over the last Iwelve months, which
we trust will both encourage and inspire you as you see how Charlene's vision continues to be fulfilled.
Review of Activities, Achievements and Perforniance
This has been another exciting year to be able to report on and it very much builds upon the work of the last few
financial years. The financial year 2021- 2022 saw the beginning of the building of the much-needed secondary school
for the children of the 8 neighbouring Kiryandongo primary schools. This 2022- 2023 financial year has seen the
completion of Phase 1 ofthe building of Charfene Secondary School, and the beginning offundraising towards Phase 2
of the school. Additionally. worf( has continued on improving the health resour￿5 in this community thanks to a very
supportive church partner. It was extremely exciting towards the end of this financial year for building work to
commence on a new matemity ward at Diika Health Centre. Charlene's Projecl continues to serve the local Ugandan
community through Charlene Education Foundation, empowering them to take fotward themselves the vision of
improving access to and quality of education and health seNices in their communities. Additionally, Ihrough the support
of people in Northern Ireland sponsored children have been able to continue their education through Youth Sport
Uganda, Destiny Christian High School, and Kahara Primary. None of this would have been possible without the
financial and prayerful support of people here, and most importantly without Ihe efforts of the community in Uganda and
the Trustees of Charlene Education Foundation {CEF).
CHARLENE SECONDARY SCHOOL
Phase 1 of the building of Charlene Secondary School was completed in January 2023 ready for the first full intake of
pupils at the beginning of the school year in February 2023. Phase l of the Secondary School build inciuded 1

Charlene's Project
classroom block, 2 laboratories. teacher accommodation to house 4 teachers, a girl's and a boy's dormitory and shower
block. kitchen and dining hall. school latrines, and resources such as lab equipment. laptops and desks.
In February 2023 the school accepted students from Senior 1 to Senior 4 and we were overwhelmed with the Upiake of
pupil registrations as over 420 children started lo attend Charlene Secondary School. Over the next 3 years we expe
numbers accessing secondary education in this community to rise to over 1,000 as the school grows and as more year
groups are added. This is transformative in this community, where many parents were unable to access secondary
education for their children due to lack of access and reSoUr￿s. Therefore, we are currently fundraising towards the
building of Phase11 to accommodate the growing numbers of pupils. Phase11 will include another classroom block to
facilitate the extra year groups, more dormitories to allow for more students to board and more latrines to ensure good
health and sanitation through a good ratio of latrines for student numbers.
Building work for the secondary school was always planned in phases. The plan was that this would allow the
school to begin to function with the second phase of building following soon after as numbers and classes in the school
increased. During this financial year building work was completed on Ihe dining hall and laboratories, and il was
encouraging lo see the boy's dormitory being built with security fencing being constructed around the domiitories and
gatehouse built to ensure student safety while children are at school. Additionally, laboratory equipment, school
furniture. and equipment for the kitchen was purchased thanks to the support of a school here in Northem Ireland. A
number of schools in Northern Ireland have been extremely supportive allowing the educational work of Charlene's
Project in these communities to grow.
Additionally, technology within the school Ihrough the purchase of laptops for ICT and inlernet connection set-up in the
building of Phase I has allowed videoconferencing be￿een pupils in Uganda and pupils in Northern Ireland, an
example of effective global learning. This technology has also enabled training for the teachers in Uganda and ongoing
training with Pastors via zoom.
The end of this financial year saw money being sent out to begin work on another classroom block to allow for
increased numbers expected in February 2024 at the start of the next academic year. We anticipate more expenditure
on buildings in the next financial year as we complete the work of Phase 2 at Charlene Secondary School.
Chain Link fence and Gatehouse
Wall around the domiitories
Com
letion of the Dinin
Hall
sli
Fl I
Girls shower rooms
s dormilo
com
leted
s Dorm with bunk beds and nets
New Laborato
ment
Usin
new kitchen
ans for cookin
Waitin
in line for food at lunch

Charlene's Pro'ect
New Laboratory equipment
Preparing the land for another classroom
block
Laptops received lo help teach ICT
Ongoing Teacher Training
Girls, Football Team at Charlene
Seconda
Boys Football Team at Charlene
Seconda
SELF-SUSTAINABILITY AND TEACHER TRAINING
Once all the buildings are in pla￿, the long-lerm vision for Charlene Secondary School is self-sustainability. Charlene
Educalion Foundalion and Charlene's Project have been working over the past year to champion Ihe goal of self-
sustsinability with the Senior management of the school. Since February 2023 training with the management and
teachers at Charlene Secondary School has been ongoing fortnightly via ZOOM covering positive school ethos,
pastoral care, and creating an environment for success in and out of the classroom. This has been progressed through
the purchase of a conferencing kit and camera that allows for better audio-visual connection during ZOOM meetings
and trainings. Additionally, monthly meetings have been occurring beiween Charlene's Project and Charlene Edu¢2tion
Foundation Trustees to ensure the self-sustainability and good running of ChaAene Secondary School in these
important foundational years. This has included moving the accounling pro￿sseS onto QuickBooks and the training of
management and the school's book-keeper on all aspects of school financial management. The Charlene Education
Foundation Trustees have had time away on retreat to leam and reflect on ways the running of the school can be
improved and ways that the school can generate additional income streams to become more self-sufficient in the
future. One example of this was the purchase of seed and fertilizer to planl a maize crop in the school garden to help
with feeding the students during their time al school.
MASINDI CLUSTER PRIMARY SCHOOLS
We continue to be committed to the 8 local primary schools around Charlene Secondary School that we affectionately
call the Kiryandongo Cluster. There continues to be so many needs in each of these schools. Being a small
organisation. we are unable to meet all of these needs-, however, we hope to do some work in the future helping with
teacher training in each of these primary schools and if we can secure funding, do needed work in the schools to help
support the teachers and management who are doing an amazing job in very difficult situations. Their role in creating
and promoting education in the community cannot be overstated.
SPONSORSHIP
We are so Ihankfvl for those who sponsor children in Destiny Christian
High School. Kahara Primary and Youth Sport Uganda. Some of these
children are now moving into employment or tertiary level courses. None
of this would have been possible wilhout the help of their sponsors. The
long-term vision is that as Charlene Secondary School becomes
established in the community, more children will be able to attend there,
reducing the need for scholarships that have been used in the past to
enable young people to receive a secondary education.
DIIKA HEALTH CENTRE
The ongoing development at Diika Health Centre is extremely exciting. This health cenlre provides medirAI care to all

Charlene's Project
the children in the schools and communities we work with. We have continued to provide medicines and
managernenvlogistical support through our Ugandan partner One World Health and it has been so encouraging to see
the beginning of the building work of a new maternity ward here thanks to the support of a church partner. This will
make a massive difference in the lives of women and their babies in this community. We have been working closely
with local government officials and it is hoped with the building of this maternity ward that Diika will be upgraded in due
course to a Level111 Heath Centre meaning it will receive more staffing, funding and resources.
CONCLUSION
Thank you so much to all who have made the work of the past year and the vision of a secondary school and improved
healthcare access in Ihis community possible Ihrough their prayers and their financial support. We are so Ihankful to
God for all the work that is going on in Uganda and we are grateful to be able to do the small bit that we can as we
work alongside our Ugandan partners.
Financial Review
The Trustees are once again very humbled and thankful for the support Charlene's Project continues to receive and the
2023 year has been no exception..
Income levels have increased by 330/0 to £278,852.,
Expenditure of £315,936 has been incurred during this current financial year
95/0 of expenditure continues to be spent directly on project costs. with just 50/0 required for administration
costs.,
Deficit of £37,085 as anticipated has been reported for the year.
The Trustees are very satisfied with the financial results for the year and aim to continue to build on Charlene's legacy.
Reserves Policy
The Trustees continue to monitor and update the reserves policy in order to establish the level of reserves that are
required to continue to provide support and investment into all the projects for the next ￿e1ve months. Separately
designated fijnds have been set up and are detailed in the notes to the Accounts.
Results and Dividends
At the end of the financial year the company has assets of £203,951 (2022 - £165,710) and liabilities of £75,665
(2022 - £601). The net assets of Ihe Gompany have decreased by £(37,085).
Compliance with Sector-wide Legislation and Standards
The company engages pro-actively with legislation. standards and codes which are developed for the sector.
Charlene's Project subscribes to and is compliant with the following-
The Charities SORP (FRS 102)
Going Concern
The trustees have reviewed the budgets for the year ahead and are satisfied that Ihere are adequate funds in place
to ensure that the charity can continue its activities and the current year financial statements have been prepared on
a going concem.
Public Benefit
The Charity has given careful consideration to the Charity Commission ft)r Northern Ireland's guidance on public
benefit lo ensure that the actives entered into during the year have helped to achieve the organisalion's objectives
and activities, as well as providing public benefit.

Charlene's Project
Approve
by the
ard f Trustees on 16 October 2023 and slgned on 115 behalf by..
Rlchard B•rr
Trusteè

Charlene's Project
STATEMENT OF TRUSTEES. RESPONSIBILITIES
lor the financial year ended 31 Augus12023
The Irijslees are responsib18 for preparing the financial Sialements in accordance with applicable law and
regulations.
The law applicable lo charilies in Northern Ireland requires the Iruslees lo prepare financial s(alemenis for each
rinancial year which give a true and fair view of the assets. liabilities and financial position cli Ihe cornpany as 21 the
financial year end dale and ol the surplus or deliGII ol the company and otherwise comply with the ChaTilies Act
INortl)ern Irelandl 2008.
ln preparing these financial slalemenls. the trustees are required to..
select 5uilablè aecounling policies and apply them ¢onsistenlly',
observe the m&thods and principles in the Charities SORP
make judgem$nts and estim8ies that are reasonable and prudent.,
slate whether the financial slalemenls have been prepared in accordance with the relevant financial reporting
framework. identify those standards. and notè thè effect and the reasons for any material departure from those
slandards-. and
prepare the financial slal8rnenls on the going Con￿rn basis unless 11 Is inapproprizte lo presume that Ilio
cornpany will continue in operation.
The Iruslees confirm that they have complied with the above reqviremenls in preparing the financial stat6menls.
The Iruslees are responsible for keeping adequate accounting rérords Ihal arè sufficient lo show and explain the
cornpany's transactions and dis¢iose witn reasonable accuracy al any time the financial posilion of the company and
enable them to ensure Ihal the financial slalemenls comply with the Charities Act (Northern Irelandl 2008. Thes, arp
also responsible for safeguarding the assets of the company and hence for taking feas•￿able steps Io,. Ilie
prevention and detèction of fraud and other irregularities.
ovèd
ythe
oar
of Trustees on 16 Octobor 2023 and signed on its behalf by..
Richard Barr
Trustee

Charlene's Project
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF CHARLENE'S PROJECT
We have examined the financial statements of the company for the financial year ended 31 Augusl 2023, which
comprise the Statement of Financial Activities, the Balance Sheet, Ihe Statement of Cash Flows and the related
notes.
Respective responsibilities of trustees and examiner
The company's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The company's trustees consider that an audit is not
required for this financial year under the Charities Act (Northem Ireland) 2008 and thal an independent examination
is required.
It is our responsibility to=
examine the financial statements under section 65 of the Charities Act;
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65(9){b) of the Charities Act,. and
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your company financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 65(9)(bl of the Charities Act. An examination includes a review of the accounting
records kept by the company and a comparison of the financial statemenls presented wilh those records. It also
includes consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provide all the eviden￿ that
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fairf view and the report is limited to those matters set out in the statement below.
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounling records were not kept in accordance with seclion 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102)
there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
We have no concerns and have come across no other matlers in conneclion with the examination lo which attention
should be drawn in t
report in order to enable a proper understanding of the financial statements to be reached.
DA
ARK & COMPANY LTD
Ch
red Accountants
4 Carnegie Slreet
Lurgan
Co. Amiagh
BT66 6AS
Northern Ireland
Date: 16 October 2023
1Q

Charlene's Project
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total Unrestricted
Funds
2022
Total
2023
2022
Notes
Incoming Resources
Voluntary In￿me
Activities for generating funds
Investments
200,321
78,000
278,321
211,702
500
52
211,702
500
52
531
531
Total incoming resources
200,852
78,000
278,852
212,280
212,280
Resources Expended
Charitable activities
247,936
68,000
315,936
435,704
435,704
Net incomingloutgoing resources
before transfers
Gross transfers between funds
(47,084}
10,000
137,084) (223,450) (223,450)
Net movement in funds forthe
financial year
{47,084)
10,000
{37,084) (223,450) (223.450)
Reconciliation of funds
Balances brought fotward at 1 September
2022
14
166,042
166.042
389,492
389,492
Balances carried forward at31 August
2023
118,958
10,000
128,958
166.042
166,042
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 10 10 14 fonn part of the financial statements
11

Charlene's Project
BALANCE SHEET
as al 31 August 2023
2023
Fixed A55ets
Tangible asselg
Notas
2022
672
934
Current Assets
Debl(xs
Cash al bank and in hand
10
97,942
106,009
65.714
99,994
203,951
165. TOS
Credltors". Amount5 falling due within one year
Net Current Assets
11
175.6651
16001
128.286
165,108
Net Assets
128,958
166.042
Funds
Restmcted trust funds
.UnFestricted designaled funds
10,OOD
118,958
166,042
Total funds
14
128.9
166.042
Ap
ove
y the Boa
of Trustees and authorlsed for issue on 16 October 2023 and signed On its behalf by
Richard Barr
Trustee
The no185 on pages 10 to 14 forn part of the financial stslemenls
12

Charlene's Project
STATEMENT OF CASH FLOWS
for the financial year ended 31 August 2023
2023
2022
Notss
Cash flov￿ frorn operating activities
Net movement in funds
Adjustments for.
Depreciation
Interest recetvable and similar income
{37,085}
(223,450)
262
(531)
234
(52)
{37,354)
(223,268)
Movements in working capital..
Movement in deblors
Movement in creditors
(32,226}
75,065
(24,565)
(4)
Cash generated from operations
5,485
(247.837)
Cash flows from investing activities
Interesl received
Payments to acquire tangible assets
531
52
(605)
Net cash generated from investment activities
531
(553)
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 September 2022
6,016
99,993
(248,390)
348,384
Cash and cash equivalents at 31 August 2023
15
106,009
99,993
13

Charlene's Project
NOTES TO THE FINANCIAL STATEMENTS
forthe financial year ended 31 August 2023
GENERAL INFORMATION
Charlene's Project is a charity incorporated in Northern Ireland. The registered office of the company is 35
Cottage Road, Lurgan, Craigavon. Co. Armagh, BT679NB, Northern Ireland which is also Ihe principal pla
of business of the company The financial statements have been presented in Pound Sterling {£) which is
also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have bèen applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basls of preparation
The financial statements have been prepared under the historical cost convention, modified to include
certain ilems at fair value. The financial statements have been prepared in accordance with the Statement of
Recommended Practice (SORP) 'Accounling and Reporting by Charities preparing their accounts in
accordancè with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102"
As permitted by the Companies Act 2006, Ihe company has varied the standard fomats in that act for Ihe
Statement of Financial Activities and the Balance Sheet. Departures from the slandard formals are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the company for the financial year ended 31 December 2017 have been prepared
on the going concem basis and in accordance with the Statement of Recommended Practice {SORP)
"Accounting and Reporting by Charities prepartng their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the company is legally
entitled to it. its financial value can be quantified with reasonable certainty and there is reasonable certainty
of its ultimate receipt. Entitlement to legacies is considered established when the company has been notified
of a distribution to be made by the executors. Incorne received in advance of due perfonnance under
contract is accounted for as deferred income until earned. Grants for activities are recognised as income
when the related conditions for legal entitlement have been met. All other income is accounted for on an
accruals basis.
Tangible fixed assets and depreciatlon
Tangible fixed assets are staled at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less their
estimated residual value. over their expected useful lives as follows..
Fixtures, fittings and equipment
150/0 Slraight line
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the company from govemment
agencies and other co-funders, but not yet received at year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three monlhs notice of
withdrawal.
14

Charlene's Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 August 2023
Taxation and deferred taxation
No current or deferred taxation arises as the Gompany has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed al the
balan￿ sheet date where transactions or events have occurred at Ihal date that will result in an obligation to
pay more lax in the fijture. or a right to pay less tax in the fulure. Timing differen￿$ are temporary
differences between the company's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated lo apply in the
periods in which the timing differences are expected to reverse. based on tsx rates and laws that have been
enacted or substantively enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
2022
Voluntary Income
200,321
78,000
278,321
211,702
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Other fundraising activities
500
INVESTMENTS
Unrestricted Restrictsd
Funds
Funds
2023
2022
Investment Income
531
531
52
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Cost of charitable activities
295,674
20.262
315.936
435.704
SUPPORT COSTS
Charitsble
Activities
2023
2022
Support Costs
20,262
20,262
13,741
20,262
20,262
13,741
15

Charlene's Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 August 2023
ANALYSIS OF SUPPORT COSTS
2023
2022
Wages & Salaries
Office Overheads
16,227
1,998
1,164
873
9,530
1.150
1,320
1.741
Professional Fees
Bank fees & depreciation
20,262
13,741
NET INCOMING RESOURCES
2023
2022
Net Incoming Resources are stated after chargingl{crediting):
Depreciation of tangible assets
Revenue grants re￿iVed
262
234
(500)
INVESTMENT AND OTHER INCOME
2023
2022
COVID-19 Job Retention Scheme
Bank interest
500
52
531
531
552
EMPLOYEES AND REMUNERATION
The staff costs comprise:
2023
2022
Wages and salaries
Pension costs
15,767
460
9,236
294
16,227
9.530
TANGIBLE FIXED ASSETS
Fixtures,
fittings and
equlpment
Total
Cost
At 31 August 2023
1,309
1,309
Depreciation
At 1 September 2022
Charge for the financial year
375
262
375
262
At 31 August 2023
637
637
Net book value
At 31 August 2023
672
672
At 31 August 2022
934
16

Charlene's Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 August 2023
10.
DEBTORS
2023
2022
Prepayments and accrued income
97,942
65,714
11.
CREDITORS
Amounts falling due within one year
2023
2022
Taxation and social security costs (Note 12)
Accruals and deferred income
65
75,600
6C()
75,665
600
12.
TAXATION AND SOCIAL SECURITY
2023
2022
Creditors:
PAYE I NI
65
13.
RESERVES
2023
2022
At 1 September 2022
Deficit for the financial year
166,042
137.0851
389.492
(223,450)
At 31 August 2023
128.958
166,042
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 September 2021
Movement during the financial year
389,492
{223,450)
389,492
(223,450)
At 31 August 2022
Movement during the financial year
166,042
(47.084)
166,042
{37.084)
10,000
At 31 August 2023
118,958
10,000
128,958
17

Charlene's Project
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 August 2023
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 September
2022
Income Expenditure
Transfers
between
funds
Balance
31 August
2023
Restricted funds
Church Donalions
Other Trust Donations
22.000
56,000
-22.000
46,000
10,000
78.000
-68,000
10.000
Unrestricted funds
General funds
15,000
200,852
-20,262
-175.590
20,000
Desi
nated un￿s1￿Cted funds
Masinda Cluster Primary Schools
Masindi Cluster Secondary Schools
Youth Sport & Employment
Health Development
Sponsorship
Emergency Fund Costs
Other Uganda Cosls
10,000
121,042
10,000
10.000
-5.000
91,075
3,800
26,345
47,249
4,557
7,564
5.000
45,000
5,000
15,000
22,500
2,500
3,958
-167,117
-8,800
-21.345
-24.749
-2,057
-3,606
Total funds
166,042
278,852
-315,936
128,958
15.
CASH AND CASH EQUIVALENTS
2023
2022
Cash and bank balan￿$
Cash equivalents
106.009
48.384
51,610
106,009
99,994
18