WILLIAM WILSON
WILLIAM WILSON
Chartered ACcoun￿ntS
25 SFKre
kkJW¢Jod
BT18 gHX
+4410128 QS92 0240
www,wwa¢¢ovni4n¢y.¢om
Educate The Orphans
Report and Accounts
31 December 2022
Charity registration number: 102736
ETO Ministries

Educate The Orphans
Report and accounts for the year ended 31
December 2022
Contents
Page
Trustees. Annual Report
Statement of trustees, responsibilities
Independent AcGountant's Report
Funds Statements...
Statement of Financial Activities
Statement of Financial Activities - Prior Year statement
Mov8m8nts in funds
12
13
14
Balance sheet
Notes to the accounts
15
16

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
The Tnjstees present their Report and Accounts for the year ended 31 December 2022.
Rèf8r8nce and administrative details
Tho charity name
The legal name of the charity is:_ Educate The Orphans
The charity is also known as, ETO Ministries
The charlty s areas of operatlon and UK charitable regisfration
The charity is ￿gIStered in Northem Ireland with the Charity Commission in Northem Ireland
(CCNI) with charity number 102736
Legal structure of the charlty
The charlty Is constituted as a an ur¢incorporated charity, established by Trust Deed. The
goveming document of the charity is the Trust Deed establishlng the charity-
There are no restrictions in the governing documents on the operation of the Charity or on its
investment powers other than those Imposed by Charity Law.
The trustees are all individuals.
The principal operating address. telephone number, emall and web addresses of the
harityaro:.
27 Neills Hill Park
Belfast
BT5 6FL
Web address www.eto-ministries.org
The Trustees In office on the date the report was approved were:.
Mr J Lander
Mr R Moffett
Mr K sM￿h
The following persons sorvod as Truslees durlng the year ended 310ecember 2022 :.
The trustees who served as a trustee in the reporting period were as shown above, and th8re
were no changes during the year, or in the period be￿een the year end and the approval of the
accounts.
I the trustees are also members of the charity.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
Objects and actlvities of the charity
The purposes of the charlty as set out in its governing document
The purposes of the charity are to promote the Christian religion, relieve poverty, and advance
education among poor, disadvantaged or orphaned childten in the area of benefit and in
particular=
lo establish. maintsin and equip an otphanage or orphanages in the area of benefit for such
children..
to promote religion through practical demonstrations of Christian charity-
The main activities undertaken in relation to those purposes during the year
Educate the Orphans 15 a small Christian charity working in Kenya wilh orphaned and needy
children.
Our goals are primarily to feed. clothe and eduGale destitute children, with the emphasis mainly
on education.
We havg begn active in Tharaka. Kenya since 1990 and in that tim8 w8 hav8 built and run seven
schfy)Is which currently educate and feed over 3.000 children.
Educate the Orphans do not run an orphanage but Instead we assist wider family circles lo takg
the orphanedlneedy children Into their homes to give them a family upbringing, whilst Educate th8
Orphans shoulder the financial burden.
We operate 8 family orlentated charity with sponsorship being our main source of fundlng. where
the children are "adopted. by our donors. We encourage Gomrnunication be￿en our sponsors
and the children.
Most of the children educated by Educate the Orphans are now fully employed - some of them as
teachers, pastors, dressmakers. shoemakers, etc. with some even working for Educate the
Orphans. Others are in the govemmenl. police and army and some work for the office for the
President of Kenya including Shadrack {Chief Financial Offi'cer for the county of Tharaka). Eluid
{Deputy Governor of Tharak8) and John la bishop in EPACI.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
The maln actlvlties undertaken during the year to further the charitys purpose for
the publ1¢ benefit
We are happy to report that 2022 ha5 been another successful year. with many ol our children
excelling in their studies at schoo15. colleges, and Unive￿ities. We have put up on ETO website
sorne of the photographs of fomier ETO children. showing some of the prominent positions in
Business and Government that they have achieved! Many children still being tsughl on our 2 ETO
farms= Horbculture and Agriculture!
During the year we were able to use our new four141 acre fami to grow fruit and vegetables and
also to teach and train many of our students about growing their own food, and thanks to a
genBfous friend. we were also able to purchase a generator and enough piping to instal a drip
feed water system. now in full operation enabling this new project to be self-sufficient!
Thanks to the amazing generosity of ETO sponsors and donors we were able to meet the needs
of many hundreds of people, obeying the command of Jesus "you feed Ihem.- Having sent over
£157,000 this year the ETO trustees are satisfied that 811 elements of Public 8enefit
requirements are belng met and adhered to.
Wg also completed a new Solar driven, clean water Projert for one of our primary schools at
Kamalhakame. bringing much needed water from a large river to over 300 children and adults at
yet another extrgmely dry area, w8re w8 are also teaching sustainable food production.
Dlrect Benefits flowing from the purposes include..
The provision of Iree education, such as the teaching of basic literacy, numeracy and life skills
which can enable the beneflciaries to find employm8nt in th8 future or, al a minimum, to b8 abl8
lo read and write. from nursery school up to and including secondary school, under the Kenyan
Government curriculum. We also help support some students through technical college or
university, where approp￿ate.
This education 21so includes a greater understanding of the Christian faith.
The teaching of agricultural and horticultural skills. whlch ald self-SLrfficiency and food
production that also leads to health benefits.
. The direct provision of food and sustenance during periods of drought or famine. We have an
ongoing policy Ihal we will provlde at least two121 meals every day, for every child who attends
any of our schools. The meals consist of a grain cereal, Sorghum porridge al breakfast lime.
80iled maizelmillel. chickpeas and beans. which is the stable diet of the local people. which now
includes our home grown fresh fruits.. watermelon, bananas, oranges, groundnuts, and mangoes
(Sometimes a lithe meat is provided, when and where possible.)
Other direct health benefits through projects such as the provision of fresh water through our
water trealmenl plant. The benefits can be demonstrdted as tsngible through the practical
building and e￿Stence of 7 schcols. a 10 bed maternty unit. a water treatment plant (and the
supply of clean water to many hundreds of people from it) and through reports, photographs and
other resour￿$ available at eto-ministries.org as well as feedback from those who have visited
the work in Kenya.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
We fail lo see how any harm could come to any of the children in any way by our work and we
would not be invofved in it if there were any chance of harm to any child with the beneficiaries
from our work are orphaned and needy children. and some oldlinfirm people of Tharaka, Kenya.
There are positively no private benefits to any personlorganization involved in or connected to the
Wotk of Educate the Orphans which are more than incidental- some Kenyan staffing is employed
to look after the children in Kenya. helping to feed. teach and care for them. The payment of such
stsff is incidental to the fulfilment of the purposes. Otherwtse, we are all volunteers and pay all of
our own expenses. No fees are charged - we operate a completely free service to all our
beneficiaries, who are all the neediest of children. and old people in the bush area of Thardka,
Kenya. who would have absolutely no chance of any kind of life without the help of Educats the
Orphans.
The trustees have had regard to the Charity Commission's guidance on public bengfit in
managing the activities of the tharity.
The maln achlevements and performance of tho charlty durlng the year
In 2022 ETO again h8d another successfully year. meeting our call to feed. clothe and educate
the poor and needy orphans of Tharaka. Kenya.
We would lik8 to express our gratitud8 to all who participated and donated time or money to help
Educate the Orphans.
During this year ETO has undertaken a number of additional projects, lisl8d below.
The completion ot new classrooms and Power Lines at our Muguna Anna school.
Updating the school bus.
. The purchase of a new solar panel pump for the water programme at Kamalhakame
. The purchase of a new generator for our new 4-acre shambalfam) al Ithuguri.
. We also had to replace the roof at our mission house in Kaguma.
Our chlldren contlnue to excel in their studies 8t schools. colleges and universities. The website
continues to show photographs of former ETO children and some of the prominent positions they
hold in business and govemmenL
Many children are still being taught horticulture and agricultrjre skills on our ETO farm.
Famine rellef
One of our most important programs is our Famine relief programme where we have undertaken
to feed many hundreds of destitute old people. Due to the conlinued famine and drought in Kenya
the need for this Ptogramme only grows.
Traditionally the Kenyan people ￿lY on the rain they receive 2 rainy seasons. however over
the last few years there has been liltle to no rain. The lack of rain has had a devastating effect on
the Kenyan peoFAe resulbng in famine across much of Kenya.
As we reported last year food Inflation continues lo be a major issue. A 1 kg bag of Maize which is
the stable lood for n￿$t people in Kenya would have cost 14p in 2015. 70p in 2019. It now costs
96p in 2022.
In November 2022. A team of 6 ETO volunteers travelled to Keyna and distributed much need
tood aid lo those mosl vulnerable.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
Our Efo Shambas IFarn)sl at Ruungu and lthuguri
We are also pleased to report that both ETO Famis are still producing well. with the results that
we were able lo share crops of fresh fruit and vegetables with our own childrèn and sixteen other
schools in our vicinity-
Our Iwo cows are producing enough niilk each day to provide Muguna-anna nursery and primary
school kids a cup of milk each day.
Many of our older sixth former pupils are being tsught on ETO farms how to grow their own food.
"Farming Gods Way."
These farn￿ help us to mitigate the rising ftx)d prices while still feeding our children.
The purchase Df a pump generator at Ilhuguri also allowed us to better utilize the water source at
the bollom of the shamba helping to increase our yield.
Clean Water Project
Before ETO the Tharaka p8ople got their water from seep holes and dity ponds that were
frequently visiled by animals. Drinking this contaminated water can brings various dis8ases and
death. ETO therefore deGided to build a water treatment plant to bring clean fresh water.
In order to bring fresh water lo Tharaka the watsr would hav8 to trav8140 Kilometres from Mount
Kenya. ETO bullt a water treatment plant approx. 26 Kllomelres from Mount Kenya. This
treatment centre now provides access to clean water for approx. 60,000 people.
We also build and provlde large storage tanks as well as containers to the people.
ETO Pastor Tralnlng Programme
In Nov 2022 we held a Pastor's Iralning seminar at our church in Kaguma with a number of our
ETO Pastors in attendance.
These Pastors are continuing to take the Gospel to remote areas as well as towns.
Bulldlng Programmes
ETO, in conjunction with some fomier students have built a number of new classrwms at our
school in Muguna Anna. These classrc4)ms are being used for the new COMPETENCE BASED
CURRICULUM, as instructed by the Kenyan Govemment.
Pundralslng actlvltles durlng the year
ETO relies on the voluntary donations that it re￿[yeS by way of standing orders and other sundry
donations. In addition lo these we held one fundraising event, a coffee moming in Christian
Fellowship Church Belfast raising £12.750. We would like to say a Big thank you to everyone
who donated at or after the event.
Thanks be to God for his continuing provision and blessing over ETO Kenya.
Educate the Orphans would like to Ihank all our supporters who.. -
-Have been praying continuously for the work of ETO
-Donated to our various projects
-volunteered with u5 by giving up thelr tlme.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
The dlfference the charitys performance durfng the year has made to the
beneficiaries of the charlty and the wider society
The detsils of the positive impact the charity has made in the liv&s of the poor. disadvantaged or
orphaned children in Tharaka. Kenya and tr) the wider society in that area can be found in the
other sections of this reporL namety..
- The main activities undertaken during the year to further the charity's purpose for the public
benefit-,
- The main achievetnents and perfomiance of the charity during the year.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees
The charity recmits and appoints trustees with a range of skills. experience and knowledge in
keeping wilh the pursuance of its objeGts.
Financial review
The charitys financialposition at tho end of the year ended 31 December 2022
The financial position of the charity at 31 December 2022 and comparatNes for the prior period,
as more fully detailed in the accounts, can be summari9ed as follows=.
2022
2021
Net expendlture
148,0531
128,2751
Unrestricted Revenu& Funds avallable for
the general purposas of the charity
64,758
112,811
Total Funds
64.758
112.811
Flnancial review of the position at the reporting date, 31 December 2022
The trustees consider the financial perforfflance of the charity during the year to be satisfactory.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
Policies on reserves
The charity aims to hold an amount in reserves that is equivalent to the running costs for a year.
As at 31 December 2022 the charity held £64.758 in reserves and this would be sufficient to Tun
the charity for approximately five months based on current levels of expenditure. However. as
very littte of the running costs are fixed costs the reserves are deemed to be sufficient.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charitls assets in each fund are available and
adequate to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
Wllliam Wilson
Member of Chartered Accountants Ireland
25 Shore Road
Holywood
BT18 9HX

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2022
Statement of Trustèes. Responsibilities
The charitrfs trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities (Northem Ireland) Act 2008, as amended and The Charities (Accounts and
Reports) Regulations {Northem Ireland} 2015
In particular. charity law requires the Trustees. if they prepare accounts on an accrua15 basis. to
prepare financial statements for each financial year which give a true and fair view of the state of
affaiis of the charity as at the end of the financial year and of the surplus or deficit of the charity-
In preparing those financial statements the Trustees are required to :_
- to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice {United Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consistendy:
- make judgements and estimates that are reasonable and ptudenl"
- prepare the financial statements on the going concem basis unless it is inappropriato
to prgsume that the charty will continue in business.,
stale whether applicable accounting slandards and statements of
recommended practice have been followed, subj8Ct 10 any material
deparbjres disclosed and explained in the financial statements..
The law requires that the trustees must not approve the accounts unless they are satisfied that
they give a twe and fair view of the state of affairs of th8 charity and of the surplus or defictt of the
charity for the year.
The Trustees are also respor)sible for maintsining adequate accounting records which disclose
with reasonable accuracy at any lime the financial position of the charity and which are sufficient
to show and explain the charitys transactions and enable them to ensure that the financial
statements comply with regulations made under the Charities {Northern Ireland) Act 2008. as
amended. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the Independent Examiner in relation lo the Trustees. report is limited to
examining Ihe report and ensuring that . on the face of the report, there are no material
inconsistencies wilh the figures disclosed in the financial statements.
This report was approved by the board of trustees on 10 October 2023.
Mr R Moffett
Trustee

WILLIAM WILSON
WILLIAPII WILSON
Char￿￿ Accountants
25 Sh￿? Road
Holwd
BT18 9HX
+441012B 0240
*W/.VJwacKounlan¢y.com
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
I report on the financial statements of the charity on pages 12 to 21 for the year ended 31
December 2022 which have been prepared in accordance with the Charities (Northern Ireland) Act
2008, as amended (the Act) and with th8 Financial Reporting Standard 102, (effective 1st January
2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102
SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015,
(as amended by the Bulletin issued in February 20161, published by the Charity Commission in
Northem Ireland {CCNI) , effective January 2015 (The SORPI. und8r tha historical cost convention
and tha a￿UntIng policies set out on page 16.
Respective responsibilities of the Trustees and the Independent Examiner
As described on page 8, the charivs Trustees are responsible for the preparation of the
accounts.
The Trustees consider that the audit requirement of 65(2) of The Charities (Northern Ireland) Act
2008. as amended (The Act) does not apply, and that there is no requirement in the Governing
Document for the conducting of an audit. As a consequence, theTrustees have elected that the
financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision. or
otherwise, and is eligible for independent examination. it is my responsibility to:_
a) examine the accounts under Section 65{3) of the Act-
b} follow the procedures in the Directions to Independent Examiners made by the Chartty
Commission in Northern Ireland and-
c) state whether particular matt8rs have come to my
attention.

WILLIAM WILSON
WILLIAM WILSON
Chart?￿￿ Accountan
25 Shyg Rcod
Holryd
8T18 9HX
44410128 9592 0240
www.w•¢¢ountan¢y.com
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
Basis of Independent Examinerfs Statement and scope of work undertaken
l (x)nducted my examination in accordanGe with the Directions to Independent Examiners made by
the Charity Commission in Northern Ireland, setting out the duties of an Independent Examiner in
relation to the conducting of an Independent Examination. An Independenl Examination includes
a review of the accounting records kept by the charity and of the accounting systems employed by
the charity and a comparison of the financial statements presented with those records. It also
includes consideration of any unusual items or disclosures in the financial slatements, and
seeking explanations from you, asTrustees, conceming such matters. The purpose of the
examination is to establish as far as possible that there have been no breaches of charity
legislalion and that the financial statements comply with the SORP, on a lest basis, of evidence
r818vant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be requir8d in an audit ,
and infomiation supplied by theTrustees in the cours& of the examlnation is not subjected to audit
tests or enquirles. and consequently I do not express an audit opinion on the view given by the
financial statements, and in particular. l express no opinion as to whether the financial statements
give a true and fair view of the affairs of the charity, and my report is limited to the matt8rs sèt out
In the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the
Independent Examination are achieved and before finalising the report l obtained written
assurances from the Trustees of all material matters.
10

WILLIAM WILSON
WILLIAM WILSON
cnart¢r•a Accountan
25 Shorg Road
HolwcxKI
T18 9HX
+4410128 QS02 0240
www.wwaccounlancy.com
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above , in connection with my
examination, l Can confirm that :.
This is a report in respect of an examination carried out under 65{3) of the Act and in accordance
with Directions to Independent Examiners made by the Charity Commission in Northern Ireland
which may be applicable.,
and that no matter has come to my attention in connection with my examination which gives me
reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with with Section 63 of The Charities (Northern
Ireland) Act 2008, as amend8d'
when praparing accounts on an accruals basis, to prepare financial statements which accord
with the accounting records and comply with the accounting requirements of the Act and the
Regulations setting out the form and content of charty accounts;
have been prepared in accordance with The Charities (Northern Ireland) Act 2008. as
amended. and with the methods and principles set out in the FRS102 Statement of
Recommended Practice - Accounting and Reporting by Charities (effective January 2016)
have not been met or to which. in my opinion. attention should be drawn in my report in orderto
enable a proper understanding of the accounts to be reached.
Signed:.
William Wilson - Independent Examiner
Chartered Accountants Ireland
25 Shore Road
Holywood
BT18 9HX
This report was signed on 10 October 2023

Educate The Orphans
Statement of Financial Activities for the year ended 31 December
2022
Stat8m8nt of Financial Activitias for the yéar ended 31 December 2022
SORP
Ref
Current year
Unrestricted
Funds
Current year
Restrlcted
Funds
Current year
Total Funds
Prlor Year
Totsl Fund5
2022
2022
2022
2021
Income & Endowments from:
Donations & Legacies
A1
114.494
114.494
120,281
Expenditure on:
Charitsble activities
B2
162.547
162,547
148.556
Total expenditurg
162.547
162.547
148.556
Net incomel(expendlturg) for the year
(48,053)
148,053
(28,275)
Net Income after tran$fors
A-B£
148,053)
{48.OS3)
(28.275)
Net movement In funds
(48.053)
{48,053)
(28,275)
Re¢onciliation of funds:.
Total funds brought fonvard
112,811
112.811
141,086
Total fvnds Carried forward
64,758
64,758
112,811
The 'SORP Ref indicated above is the Classification of income set out in the fomial SORP documents.
As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have
been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes
all recognised gains and losses.
I the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 16 to 21 form an integral part of these accounts.
12

Educate The Orphans
Statement of Financial Activities for the year ended 31 December
2022
SORP
Prlor Yèar
Prlor Y•ar
Prlor Yèar
Total Funds
Unrn$tri¢ted
Fund5
Restricted
Fund5
2021
2021
2021
Income & Endowm•nts from:
Donations & Legacies
A1
120,281
120,281
Total Income
120,281
120,281
Expenditure on:
Charitable a¢tivitie5
B2
148,556
148.556
Total expenditure
148,556
148,556
Ngt expenditure for the year
(28,2751
(28,2751
Net income after transfers
(28,275)
(28,275)
Other recognlsed gaIn￿(lO$S¢S)
Net movement in funds
(28,275)
(28,2751
Reconclllatlon of funds:.
Tolal funds brought fonyard
141.086
141,086
Total funds carried forward
112,811
112,811
All activities dorlve from continuing operations
Educate The Orphans - Resources applled in the year ended 31 December 2022 towards
fixed assets for Charlty use:.
2022
2021
Funds generated in the year as detailed in the SOFA
Net resources avallable to fund charitable actlvftles
{48,0531
(48,053)
(28.2751
128,275)
The notes attached on pages 16 to 21 forni an integral part of these accounts.
13

Educate The Orphans
statement of Financial Activities for the year ended 31 December
2022
Movements in revenue and capital funds for the year ended 31 December 2022
Revenue accumulated funds
Unre$tri¢tsd
Funds
2022
R¢strl¢tèd
Fund$
2022
Total
Funds
2022
Last >*ar
Total Fund8
2021
Accumulaled funds brought forward
112.811
112,811
141,086
Recognised g8ins and losses befor8 transfers
{48,0531
148,053)
(28,275)
64,758
64,758
112,811
Closing revenue funds
64.758
64.758
112.811
Summary of funds
Unrestricted
and
D•$lgnat¢d fund$
2022
Restricted
Funds
Total
Funds
Last Year
Total Fund$
2022
2022
2021
Revenue accumulated funds
64,758
64,758
112.811
Total funds
64.758
64.758
112.811
The notes attached on pages 16 to 21 form an integral part of these accounts.
14

Educate The Orphans
Balance Sheet as at 31 December 2021
SORP
Note Ref
2022
2021
Current assets
Cash at bank and in hand
B4
66,558
114,611
Creditors: amounts falling due within
one year
6 C1
{1.800)
(1.800)
Net current assets
64,758
112,811
The total net assets of the charity
64,758
112.811
The total nel assets of the charity are funded by tho funds of the charity. as follows:.
Unrostricted Funds
Unrestricted Revenue Funds
9 D3
64.758
112.811
T¢)tal charity funds
64,758
112,811
The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the fomial
SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried
forward funds above have been agreed to the SOFA.
The Trustees acknowledge their responsibilities for complying with the requirements of charity
legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation. and the report of the
Independent Examiner is on page 11.
The Trustees are satisfied that. atthough the charity is not registered under the Companies Acts, if tt
were so registered. it would be eligible to prepare account5 in accordance wilh the provisions in Part
15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
rf ll-fPf)
Mr R Moffett
Trustee
Approved by the board of trustees on 10 October 2023
The notes attached on pages 16 to 21 form an intggral part of thes8 accounts.
15

Educate The Orphans
Notes to the Accounts for the year ended 31 December 2022
1 Accounting policies
Policias relatlng to the pmduction of the accounts.
Basis of preparation and accountlng conventlon
The accounts have been prepared on the accruals basis, under the historical cost convention. and in
accordance with the Financial Reporting Standard 102. (effective 1st January 2016) and 'FRS 102
SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as
amended by the Bulletin issued in February 2016), published by the Charity Commission in Northern
Ireland (CCNI) . effective January 2016. and in accordance with all applicable law in the chariws
jurisdiction of registration.
Risks and future assumptions
The charity is a publiG benefit entty-
Policies relatlng to categories of income and Income recognition.
Nature of Income
Gross income represents the value, net of discounts. of goods provided to customers and work carried
out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-
exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied und8r
contract or where entitlement is subject to fulfilling performance related conditions. The income the
charity receives is approximately equal in value to the goods or services supplied by the charity to the
purchaser.
Income from a non•exchange transactlon is whère the charity receives value from the donor without
providing equal value in exchange. and includes donations of money. goods and services freely given
without giving equal value in exchange.
Income recognition
Income, whether from exchange or non exchange transactions. is recognised in the statement of
financial activities (SOFA) on a receivable basis. when a transaction or olher event results in an
increase in the charty's assets or a reduction in its liabilities and only when the charity has legal
entidement. the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the
resources is not recognised until the conditions have been met.
All income is accounted for gross. before deducting any related fees or costs.
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Educate The Orphans
Notes to the Accounts for the year ended 31 December 2022
Policies relating to expendlture on goods and services provided to the charity.
Recognition of liabilltles and expenditure
A liability. and the related expenditure. is recognised when a legal or constructive obligation 8xists as a
result of a past ev8nt. and when it is more likely than not that a transfer of economic benefits will be
required in setuement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations. including performance
related grants, where the timing or the amount of the futur8 8xp8nditure required to Settle th8
obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting
year end. The provision is increased to reflect any increases in liabilities. and is decreased by the
utilisation of any provision within the period, and reversed if any provision is no long8r r8quired. These
movements are charged or credited to the respective funds and activities to which the provision relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the
contribution from volunt88rs. the contribution of volunteers is not included within the income of the
charity.
However, the trustees value the significant contribution made to the activities of th& charity by unpaid
volunt88rs and this is described more fully in Note 3.
Policies relating to assets, Ilabllltles and provisions and other matters.
Cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank
balances, whether in credit or overdrawn. are shown at the amounts properly reconciled to the bank
statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
ublgLllve5 uf L11urlly.
2 Winding up or dlssolution of the charity
If upon winding up or dissolution of the charity ther8 r8main any assets, after the satisfaction of all
debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other
charitable body or bodies having similar objects to the charity.
3 The contrlbutlon of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements
with volunteers are difficult to value precisely in monetary terms and have not been recognised in th8
statement of Financial Activities. The volunteers and the charity accept and agre@ that no contract of
employment is created by these arrangements.
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Notes to the Accounts for the year ended 31 December 2022
4 Staff costs and emoluments
There were no staff employed during the year ended 31 December 2021 {2020: nil)
5 Remuneratlon and payments to Trustees and persons connected with them
No trustees or persons connected with them received any ramuneration from the charity, or any related
entity.
6 Credltors: amounts falling due within one year
2022
2021
Accruals
1,800
1,800
1,800
1,800
7 Income and Expendtture account summary
2022
2021
At 1 January 2022
Loss after tax for the year
112,811
141,086
(48,053) (28,275)
At 31 Docember 2022
64,758
112,811
8 Particulars of how partlcular funds are represented by assets and liabilities
At 31 December 2022
Unrestricted Designated Restricted
funds
funds
funds
Total
Funds
Current Assets
Current Liabilities
66,558
(1,800)
66,558
{1,800)
64,758
64.758
At 1 January 2022
Unrestrlcted Deslgnated Restricted
funds
funds
funds
Total
Funds
Current Assets
Cuii ¥1il LldlJlllll¥s
114,611
I'l,￿￿u)
114,611
ii,uuu)
112,811
112,811
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Educate The Orphans
Notes to the Accounts for the year ended 31 December 2022
9 Change in total funds over the year as shown in Note 8 , analysed by individual funds
Funds
brought
forward
from 2021
Movement Transfers
in funds in
between
2022
funds in
2022
See Note 10 See Note O
Funds
carried
forward to
2023
Unrestncted and designated funds.".
Unrestricted Revenue Funds
112,811
{48,053)
64.758
Total unrestricted and designated fund5
112.811
(48,053)
64,758
Total charity funds
112.811
(48,053)
64,758
10 Anatysis of movements In funds over the year as shown in Nots 9
other
Expenditure Gains & Movement
Losses
in funds
2022
2022
Income
2022
2022
Unrestricted and designated funds.'_
Unrestricted Revenue Funds
114,494
(162,547)
(48,053)
114,494
{162,547)
(48,053)
11 The purposes for whlch the funds as detailed In note 9 are held by the charlty are'.-
Unresthcted and deslgnated funds.".
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the
charity, and to provide reserves for future activities, and .
subject to charity legislalion. are free from all restrictions on
their use.
12 Ultimate controlling party
The charty is under the control of its legal members.
Every member of the charity has unlimited joint and several liabilty for the debts of the charty.
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Educate The Orphans
Detailed anatysis of income and expenditure for the year end8d 31 December 2022 as required by
the SORP 2015
This analysis is classsified by ¢onventional nominal descriptions and not by activity.
13 Donations and Legacies
Curr•nt year
un￿strICted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Y•ar
Totsl Fund$
2022
2022
2022
2021
Donations and glfts from individuals
Voluntary donations
114,494
114.494
120.281
Total donatlons and giFls frorn individuals
114,494
114.494
120.281
Total Donations and Legacles
A1
114,494
114,494
120,281
14 Expenditure on charitable actlvftles - Direct spending
Current year
Unrestricted
Funds
Current year
RestrScted
Funds
Current ￿ar
Totsl Funds
Prlor Yèar
Total Funds
2022
2022
2022
2021
Charitable activities
159.700
159,700
147,150
Total dlrect spending
B2a
159.700
159,700
147,150
15 Support Costs for charitable activities
Current year
Unrèstrlctèd
Funds
Currènt yoar
R•strlet
Fund$
2022
Curront y¢ar
Total Funds
Prlor Year
Totsl Fund$
2022
2022
2021
Admlnlstratiwe overheads
Sundry expenses
Travel
275
262
275
262
206
Financial costs
Bank charges
1,110
1.110
Total support costs
1.647
1,647
206
The basis of allocation of costs between activities is descrlbed under accounting policies
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Detalled analysls of Income and expenditure for the year ended 31 December 2022 as required by
the SORP 2015
16 Other Expendlture - Governance costs
Current year
Unrèstrlcted
Funds
Currènt year
Restricted
Funds
Current year
Totsl Funds
Prior Y￿r
T¢>tal Funds
2022
2022
2022
2021
Independent Examiner's fees
1,200
1,200
1,200
Total Governance costs
1.200
1,200
1.200
17 Total Charltable expenditure
Current year
Unrestricted
Funds
Current year
Restricted
Fund5
Current year
Total Fund$
Prior Year
Totsl Funds
2022
2022
2022
2021
Total direct spending
Total support costs
Total Gov8rnan¢e Costs
B2a
B2d
B2e
159,71)0
1,647
1.200
159,700
1.647
1,200
147,150
206
1,200
Total charitable expendlture
B2
162,547
162,547
148,556
21