MUFULIRA ORPHANED CHILDREN
STATEMEirf OF FINANCIALAUIVITY (Recelpts and Payments Accountl
Forthe year ended 31 May 2023
Unrestricted
Funds
Restrlcted
Funds
Total Funds
2023
Totsl Funds
2022
Income and Endowrnents from:
Donations and legaeies
Total
24,779
24,779
24,779
24,779
20,867
20,867
Expenditure on:
Charltablè activltles
Total
23,117
23,117
1.662
23.117
23,117
1.662
22,282
22,282
11,4151
Net Incomellexpendlture)
Transfers between funds
Net movement In funds
1.662
1,662
11,4151
Reconc51iation of lunds:
Total funds brought forward
Totsl funds carrled fonvard
1.648
3,310
1,648
3.310
3.063
1,648

MUFULIRA ORPHANED CHILDREN
STATEMENT OF ASSETS AND IIABIUTIES
As at 31 May 2023
Flxed AssÈt5
The￿ are no fixed assets held by the charity.
Investments
There a￿ no Investments held by the charity.
Amounts ¢7w•d
At the end of the year the followlng amounts were owed to the charlty
2023
2022
Glft Ald
1,521
1,521
1,495
1.495
Cash and bank balances
20Z3
2022
Current kcount
1.815
1,815
153
153
Amounts owed
2023
2022
Accountancy
600
600
480
480
Approved by the tru5tee5 at a meeting on 12 October 2023 and slgned on its behalf by
Rea Mcmlllan
Trustee

MUFULIRA ORPHANED CHILDREN
NOTES TO THE ACCOUNTS
31 May 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the charlty is less than £250.(KK) the charity has elected in accordance with the provisions In The
Charities Accounts and Reports Regulations (Northem I￿13nd) 2015 to prepafe its accounts on a recÈipts and payments
ba51s.
FUND ACCOUNTING
Endowment funds are funds. the capital of whlch must be ￿taIned elther permanently or at the charlV5 dlscretion; the
Income derived from the endowment is to be used either as restricted or unrestrlcted Income funds dependin8 upon the
purpose for whlch the endowment was establlshed In the first place.
Restricted funds Comprlse la) in¢ome from endowments which is to be expeftded only on the restrlcted purposes Intended
by the donor and (bl revenue donatlons or 8rants for a specific actlvlty Intended by the donor. Where these funds have
unspent balances, Interest on thelr pooled Investment Is apportioned to the indivldual funds on an average basis.
Unrestricted funds are income funds whlch are to be spent on the charltls general purposes. De51gnated fund5 are general
funds set aslde by the charity for use In the future.
DONATIONS
Unrestrlrted Funds
Restrlrted Funds
Tot￿ Funds 2023
Total Fund$ 2022
Donatlon5
Gift Ald
21.614
3,165
24.779
21.614
3.165
24,779
19,372
1,495
20.867
CHARITABLE AcfiviTES
Unrestrlcted Funds
Restrlcted Funds
Totsl Funds 2023 Total Funds 2022
Charitable runnln8 expenses
23,117
23.117
22,282
23.117
23,117
22,282

MUFULIRA ORPHANED CHILDREN
NOTES TO THE ACCOUNTS Icont'dj
FUND BALANCES
Unre5trirted Funds
2013
2022
General fund
3,310
3,310
1,648
1,648
Reconclllation of movement of fynd$
Opening balance
Income
Empendlturè
Transfer
C1051ng balance
Unrestrlcted Fund5
General fund
24,779
{23.117)
3.310
Total
1,648
24,779
123.1171
3,310