Charity Registration No: NIC106306 Company Registration No: NI646347 (Northern Ireland)
Baby Angels Organisation Limited
Annual Report & Financial Statements For the year ended 30[th] June 2023
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Baby Angels Organisation Limited
Legal & Administrative Information
| Name of the Charity: | Baby Angels Organisation Limited | Baby Angels Organisation Limited |
|---|---|---|
| Other names used: | babyangels.org | |
| Trustees: | Therese Bateson | |
| Michelle Ryan | ||
| Kevin Ryan | ||
| Daniel Bateson | ||
| Secretary: | Therese Bateson | |
| Charity No: | NIC106306 | |
| Company No: | NI646347 (Northern Ireland) | |
| Registered Office: | 2 Ballyneill Road | |
| Ballyronan | ||
| Magherafelt | ||
| Co Derry BT45 6JE | ||
| Bankers: | DANSKE BANK | |
| Northern Bank Limited T/A Danske Bank | ||
| P.O. Box 183 | Donegall Square West | |
| Belfast BT1 6JS | ||
| Independent Examiner: | Frazar Ngosa |
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Baby Angels Organisation Limited
CONTENTS
| Page | |
|---|---|
| Trustees Report | 4 |
| Independent Examiners Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Statement of Cash Flows | 12 |
| Notes to the Financial Statements | 13 |
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Baby Angels Organisation Limited
Trustees Report (Including Director’s Report)
For the year ended 30th June 2023
The Trustees present their report and accounts for the year ended 30[th] June 2023.
The accounts have been prepared in accordance with the accounting policies set out in Note 2 to the accounts, and comply with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and ‘Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2015)’.
Objectives and Activities
The Objectives of Baby Angels Organisation Limited are:
To relieve poverty among underprivileged children and their families world-wide by financially supporting meaningful development initiatives, aiming to promote positive change within their lives and help build sustainable livelihoods .
The main activity undertaken in relation to the objectives is fundraising through our supporters in the world’s wealthiest nations, and re-distribution of that wealth to support the world’s poorest children through locally established social projects.
During the current financial period, Baby Angels Organisation Limited has supported the following projects:
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1) Food Programme for Orphans & Vulnerable Children in Port Elizabeth South Africa - through Emmanuel Advice & Care Centre (EACC). (Grant Value £900)
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EACC works in collaboration with Food Forward SA to deliver the child food programme. Baby Angels grants £75 per month to enable Emmanuel to provide continuity of this service to the community. Current attendance is approximately 200 children 2 times a week, including some adults and senior community members. The project provides over 1,600 meals per month to vulnerable children from approx. 67 local families.
The management and staff of Emmanuel have expressed their gratitude for the continued support of Baby Angels which has allowed them to provide a beacon of hope in uncertain times.
- 2) Rafiki Foster Care – Supporting Cost of Operations ( Grant Value £600.00 ) Rafiki Foster Care is a non-profit community organisation set up by and for local people in Kenya. Rafiki Foster Care provides a complete care programme for children at risk of forced labour, exploitation, sexual abuse and drug use, due to family circumstances. They work collaboratively with vulnerable families in the region to provide residential respite care for their younger children, and foster homes to children without families.
The grant constitutes £50 per month for one year - which will be allocated to the children’s medical insurance (NHIF) cover and electricity costs.
These funds were disbursed in May 2023, and the associated impact will be realised in the 2023-24 year.
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Achievements and Performance
In the financial year ended 30[th] June 2023, Baby Angels Organisation Limited has raised funds of £3,155, distributed £1,500 to achieve its objectives, and incurred £137 in support costs.
1) Food Programme for Orphans & Vulnerable Children - South Africa
- The direct benefit flowing from this activity is the reduction in levels of poverty experienced by underprivileged children and their families. The children receive physical nourishment they may not otherwise receive in an underprivileged community enabling them to flourish, and in turn relieving financial pressure on their families.
Charity objectives achieved by funding this project: Child Wellbeing 100% (Improved nutrition) Education & Skills Development 0% Community & Sustainability 0%
- 2) Rafiki Foster Care – Supporting Cost of Operations (Grant Value £600.00)
The grant constitutes £50 per month for one year - which will be allocated to children's medical insurance (NHIF) cover and electricity costs.
These funds were disbursed in May 2023 and the associated impact will be realised in the 2023-24 year.
The above benefits are evidenced through purchase receipts, photographs, blog updates and feedback from our partners demonstrating how donations from Baby Angels Organisation Limited have helped them relieve poverty in their communities.
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Impact to Date
Impact is measured as the contribution made by grant activity to one child for one year, and counted cumulatively on an annual basis.
School toilet construction projects are deemed to continue to positively impact children at the school and their families for up to 10 years. Each year’s impact will be counted in addition to the year of construction and in addition to the impact of previous years.
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Up to 30[th] June 2023, Baby Angels Organisation Limited has supported local organisations to:
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Provide 164,600 meals impacting 1,500 vulnerable children from 500 families
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Built four eco-sanitation toilets and six urinals impacting 7,400 children from 2,046 families, and,
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Installed one 10,000L Water Harvesting system impacting 2,800 children from 817 families.
To date, Baby Angels Organisation Limited has positively impacted the lives of 11,700 children from 3,363 families.
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No. No. No. No. No. Cum.
Meals Toilets Urinals Children Families Impact
Programme Provided Built Built Impacted Impacted Year
1) Emmanuel - Child Food Programme 164,600 - - 1,500 500 n/a
2) Empower - Eco-Sanitation Project-01 - 2 3 4,500 1,200 5
3) Empower - Eco-Sanitation Project-02 - 2 3 2,900 846 2
4) Empower - Water Harvesting Project-01 - - - 2,800 817 2
164,600 4 6 11,700 3,363
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Financial Review
Review of Financial Position
At the end of the reporting period, the balance between income and expenditure is positive. Funds to be carried forward to the following financial year are £4,090 (including £500 Reserve). The opening balance for the period was £2,573 (including £500 Reserve).
£351.48 of income in the current period was received from HMRC in Gift Aid payments on donation receipts from 2022 YE. The receipt of Gift Aid payments has a significant impact on the ability of the charity to relieve poverty among underprivileged children and their families.
Reserves Policy
Baby Angels Organisation Limited holds a financial reserve to cover any possible liability should the organisation need to respond to unexpected financial difficulties, to protect the charity from future changes and challenges in economic circumstances, or if the organisation should have to cease operations. A reserve of £500 is held as security before grant making activity occurs. This means that grant making activity will not occur unless charity funds, over and above the £500 reserve, are sufficient to fund the proposed grant, its related costs and general running costs for the period.
Structure, Governance and Management
Baby Angels Organisation is a limited company and a charity registered with the Charity Commission NI. Our governing document is the Baby Angels Organisation Limited Memorandum and Articles of Association.
The Trustees, who are also directors for the purpose of company law, and who served during the year were:
Therese Bateson
Michelle Ryan Kevin Ryan Daniel Bateson
Recruitment and appointment of Trustees
Trustees of the charity are appointed annually and in keeping with our Memorandum and Articles of Association.
Organisational structure and how decisions are made
Decisions are considered and made by Baby Angels Organisation Limited Board of Trustees on an individual proposal basis. It is the responsibility of the Secretary to ensure the execution of decisions and the reporting of works carried out back to the Board.
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Baby Angels Organisation Limited
Independent Examiner’s Report (to the Trustees of Baby Angels Organisation Limited) For the year ended 30th June 2023
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Baby Angels Organisation Limited
Statement of Financial Activities (Including Income & Expenditure Account)
For the year ended 30th June 2023
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2023 2022
Unrestricted Restricted Endowment Prior Period
Funds Funds Funds Total Funds Total Funds
£ £ £ £ £
Income & endowments from:
Donations & legacies 3,155 0 0 3,155 3,063
Charitable activities 0 0 0 0 0
Other trading activities 0 0 0 0 0
Investments 0 0 0 0 0
Other (Interest) 0 0 0 0 1
Total 3,155 0 0 3,155 3,064
Expenditure on:
Raising funds 0 0 0 0 0
Charitable activities - Grant Making 1,500.00 0 0 1,500 2,848
Other 137.35 0 0 137 166
Total 1,637 0 0 1,637 3,014
Net gains/(losses) on investments 0 0 0 0 0
Net income/ (expenditure) before tax for the reporting period 1,517 0 0 1,517 50
Transfers between funds 0 0 0 0 0
Other recognised gains/(losses):
Gains/(losses) on revaluation os fixed assets 0 0 0 0 0
Actuarial gains/(losses) on defined benefit pension schemes 0 0 0 0 0
Other gains/(losses) 0 0 0 0 0
Net movements in funds 0 0 0 0 0
Tax payable 0 0 0 0 0
Reconciliation of funds
Total funds brought forward 2,573 0 0 2,573 2,523
Total funds carried forward 4,090 0 0 4,090 2,573
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Baby Angels Organisation Limited
Balance Sheet
As at 30th June 2023
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2023 2022
Prior year
Total funds funds
£ £
Fixed assets:
Total fixed assets 0 0
Current assets:
Cash at bank and in hand 4,590 3,073
Total current assets 4,590 3,073
Liabilities:
Creditors: Amounts falling due within one year 900 900
Net current assets or liabilities 900 900
Total assets less current liabilities 3,690 2,173
Creditors: Amounts falling due after more than one year 0 0
Provisions for liabilities (Reserve) 500 500
Net asset or liabilities excluding pension asset or liability 3,190 1,673
Defined benefit pension scheme asset or liability 0 0
Total net assets or liabilities 3,190 1,673
The funds of the charity:
Endowment funds 0 0
Restricted income funds 0 0
Unrestricted funds 3,190 1,673
Revaluation reserve 0 0
Pension reserve 0 0
Total unrestricted funds 3,190 1,673
Total charity funds 3,190 1,673
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The accounts have been prepared in accordance with the charities governing document, the Companies Act 2006 and ‘Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2015)’.
For the year ending 30/06/2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Signed by
Date: 17/12/2023
Therese Bateson, Trustee
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Baby Angels Organisation Limited
Statement of Cash Flows
For the year ended 30th June 2023
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Prior year
Total funds funds
£ £
Cash flows from operating activities:
Net cash provided by (used in) operating activities 1,517 50
Cash flows from investing activities:
Dividends, interest and rents from investments 0 0
Proceeds from the sale of property, plant and equipment 0 0
Purchase of property, plant and equipment 0 0
Proceeds from sale of investments 0 0
Purchase of investments 0 0
Net cash provided by (used in) investing activities 0 0
Cash flows from financing activities:
Repayments of borrowing 0 0
Cash inflows from new borrowing 0 0
Receipt of endowment 0 0
Net cash provided by (used in) financing activities 0 0
Change in cash and cash equivalents in the reporting period 1,517 50
Cash and cash equivalents at the beginning of the reporting period 2,573 2,523
Change in cash and cash equivalents due to exchange rate moveme 0 0
Cash and cash equivalents at the end of the reporting period 4,090 2,573
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Reconciliation of net income/(expenditure) to net cash flow from operating activities For the year ended 30th June 2023
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Current year Prior year
£ £
Net income/(expenditure) for the reporting period (as per SoFA) 1,517 50
Adjustments for:
Depreciation charges 0 0
(Gains)/losses on investments 0 0
Dividends, interest and rents from investments 0 0
Loss/(profit) on the sale of fixed assets 0 0
(Increase)/decrease in stocks 0 0
(Increase)/decrease in debtors 0 0
Increase/(decrease) in creditors 0 0
Net cash provided by (used in) operating activities 1,517 50
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Analysis of cash and cash equivalents
For the year ended 30th June 2023
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Current year Prior year
£ £
Cash in hand 4,090 2,573
Notice deposits (less than 3 months) 0 0
Overdraft facility repayable on demand 0 0
Total cash and cash equivalents 4,090 2,573
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Baby Angels Organisation Limited
Notes to the Financial Statements
For the year ended 30th June 2023
1. Company Information
Baby Angels Organisation Limited is a private company limited by guarantee incorporated in N. Ireland. The registered office is 2 Ballyneill Road, Ballyronan, Magherafelt Co Derry BT45 6JE.
2. Accounts convention
The accounts have been prepared in accordance with the charities governing document, the Companies Act 2006 and ‘Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2015)’.
The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.
The accounts have been prepared on an accruals basis.
3. Going Concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue its operations for the foreseeable future, and therefore adopt the going concern basis of accounting in preparing the accounts.
There are no material uncertainties about the charity’s ability to continue its activity for the foreseeable future. Grant making activity will only be undertaken where the Trustees are confident that grant and support funds are available over and above the £500 reserve.
4. Charitable Funds
All funds of the charity are unrestricted funds, available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Outline Summary of Fund Movements
| Outline Summary of | Fund Movements |
|---|---|
| Fund Name Unrestricted Funds Total Funds |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 2,573 3,155 1,637 0 0 4,090 |
| 2,573 3,155 1,637 0 0 4090 |
- Incoming Resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.
Cash donations are recognised upon receipt. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of receipt.
‘Donations & legacies’ refers primarily to cash donations received including Gift Aid receipts.
‘Other’ income for the current period includes bank interest.
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6. Resources Expended
All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, the amount of the obligation can be measured reliably, and it is probable that the payment will be made.
Expenditure on charitable activities includes costs undertaken to further the purposes of the charity.
In the financial year ended 30[th] June 2023, Baby Angels Organisation Limited disbursed £1,500 of grants in order to achieve its objectives.
£900.00 disbursed in the current period relates to 2023 YE grant activity, and is accounted for below. £600.00 was disbursed in the current period to Rafiki Foster Care, Kenya but relates to 2024 YE grant activity, so will not be included in the ‘Analysis of Expenditure on Charitable Activities’ for 2023.
Analysis of Expenditure on Charitable Activities
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||||||
|---|---|---|---|---|
|Activities|Grant|
|undertaken|funding of|Support|
|Activity of Programme|directly|activities|Costs|Total|
|£|£|£|£|
|Activity 1 - Grant Making|0|900|137|1,037|
|Total|0|900|137|1,037|
----- End of picture text -----
7. Support Costs
Support costs are those functions that assist the work of the charity but do not directly undertake charity activities and include fundraising, office, banking and IT costs.
Analysis of Support Costs
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||||||
|---|---|---|---|---|
|Activity 1 -|
|Grant|Basis of|
|Support Cost|Raising funds|Making|Grand Total|allocation|
|£|£|
|Fundraising|0|0|0|
|Admin Fees|0|13|13|All Support|
|Costs relate to|
|Finance|0|108|108|
|Activity 1 - Grant|
|Information Technology|0|16|16|Making|
|Function/Activity Total|0|137|137|
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8. Financial Instruments
Assets
Basic financial assets, which include debtors and cash and bank balances, are recognised as financial resource available to the charity and measured on initial recognition at the amount receivable. An asset is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.
Liabilities
Basic financial liabilities, which include creditors and bank loans, are recognised as financial claim on the charity’s resources and are measured on initial recognition at the amount payable. A liability is recognised where there is a legal or constructive obligation to make payments to third parties, the amount of the obligation can be measured reliably, and it is probable that the payment will be made.
Liabilities stated on the balance sheet of £900.00 include grants payable to be expended in the 2023-24 year.
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Trustees Renumeration
None of the Trustees (or any person connected with them) received any remuneration or benefits from the charity during the year.
Trustees Expenses
No trustees’ expenses have been occurred in the current period.
Independent Examination Fees
The accounts were independently examined on a voluntary basis and no fee was payable.
Employees
The charity does not have any employees. All required activity is carried out by the Trustees on a voluntary basis.
Related Party Transactions
There were no disclosable related party transactions during the year.
Grant Making Activities
In the financial year ended 30[th] June 2023, Baby Angels Organisation Limited disbursed £1,500 of grants in order to achieve its objectives.
£900 disbursed in the current period relates to 2023 YE grant activity, and is accounted for below. £600.00 was disbursed in the current period to Rafiki Foster Care, Kenya but relates to 2024 YE grant activity, so will not be included in the ‘Analysis of Grants’ or ‘Analysis of Charitable Activities’ for 2023.
Analysis of Grants
| Grant Making to: Child Wellbeing Education & Skills Development Community and Sustainability Total |
Grants to Institutions Grants to Individuals Support Costs Total £ £ £ £ 900 0 137 1,037 0 0 0 0 0 0 0 0 |
|---|---|
| 900 0 137 1,037 |
Analysis of Charitable Activities
| Grant Making to: Child Wellbeing Education & Skills Development Community and Sustainability Total |
Activities undertaken directly Grant funding of Activities Support Costs Total £ £ £ £ 0 900 137 1,037 0 0 0 0 0 0 0 0 0 900 137 1,037 |
|---|---|
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