Registered Company No. NI658876 

Mulyata Childrens Mission (a company limited by guarantee) Unaudited financial statements and Trustees’ report For the year ended 31 December 2023 



**Mulyata Childrens’s Mission** 

## **Unaudited financial statements and trustees’ report for the year ended 31 December 2023** 

## **Contents** 

||**Pages**|
|---|---|
|Reference and administrative details|1|
|Director’s and trustees’ report|2-3|
|Independent Examiner’s Report|4-5|
|Statement of financial activities|6|
|Balance Sheet|7|
|Notes to the financial statements|8-10|





1 

## **Mulata Children’s Mission** 

## **Reference and administrative details** 

**Name** 

Mulyata Children’s Mission **Charity Registration Number** NIC108738 **Company Registration Number** NI658876 **Directors** 

Mr A Harkness Mrs J Harkness Mr A Kerr Mrs S Kerr Mr W Steele Mr J Wright 

## **Bankers** 

Danske Bank Limited 1-2 Broadway Ballymena Co Antrim BT43 6EA 

## **Chartered Accountant** 

Mrs Elizabeth Blake FCA 17 Whinsands Close Fulwood Preston PR2 9AP 

## **Tax Charity Number** 

NI00878 

**Secretary** 

Mrs S Kerr 

## **Trustees** 

Mr A Harkness Mrs J Harkness Mr A Kerr Mrs S Kerr Mr W Steele Mr J Wright 

## **Registered & Principal Office** 

91b Crosskeys Road Ahoghill Ballymena Co Antrim BT42 2QY 



2 

## **Mulyata Children’s Mission** 

## **Directors and Trustees’ Annual Report** 

The directors and trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 December 2023 which are also prepared to meet the requirement for a director’s report and accounts for Companies Act purposes. 

The financial statements comply with the Charities Act (Northern Ireland) 2008, the Companies Act 2006, the Memorandum and Articles of Association, and Account 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 (FSR102) (effective 1 January 2015). 

## **Objectives and activities** 

The Principal objective is to raise funds to assist the community of Mulyata in the Copperbelt region of Zambia by providing food, clothing, medicine and assistance with education to the impoverished and the orphan children of the area. 

## **Achievements and performance  2023** 

Mulyata Children’s Mission are thankful for the continued blessing of its operations in Mulyata Village, Zambia. An amount of £48020 was forwarded to the Mission in Zambia. The feeding programme continues to meet the needs of 320 children, providing a nutritious meal on a daily basis, with an additional meal of breakfast for the pre-school children, to help raise the health and development of these children. The pre-school continues to provide a high level of pre-school education, along with fun and games to 30 children from the most impoverished families in the village. Further works have been carried out on the main water supply in the village with refurbishment of the main borehole, installation of solar panels and pump. This has brought great benefit to the health of the entire population of the village with the local medical staff reporting a massive drop in dysentery and other health problems amongst both children and adults in the village. A clean, reliable water supply has also been provided to the medical clinic, with the obvious benefit to the safe and hygienic operation of the clinic. Sanitary products are still being made available for the women and girls in the village, and we continue restock medications in the village clinic on a monthly basis as supplies are no longer forthcoming from government. 

## **Financial Review** 

The results for the year are set out in the statement of financial activities on page 6. The reserves that have accumulated since the charity was incorporated are unrestricted reserves and are available for immediate use to assist in achieving the charities objectives and total £14263 at 31 December 2023. It is not the intention of the trustees to accumulate reserves but rather to continue to provide financial assistance to Mulyata, Zambia on the ongoing basis as funds become available. This policy will be reviewed annually by the trustees. 

## **Structure, governance and management** 

The company is limited by guarantee. It is guaranteed by a Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £10. The company is accepted as a charity for tax purposes. The trustees meet on a regular basis to review issues arising and to delegate tasks to the members. There is no provision in the 



Memorandum and Articles of Association requiring the trustees to be re-elected annually and the trustees may elect new members as required. 

**Reference and administrative details** These are set out on page 1. 



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Drect
23 July 2024
23 July 2Q24

4 

## **IDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MULYATA** 

I report on the accounts of Mulyata Children’s Mission for the year ended 31 December 2023 which have been compiled, without carrying out an audit, from the accounting records and information and explanations you have given to me 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Companies Act 2006 

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 65 of the Charities Act (Northern Ireland)2008 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) 

- to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention: 

   - (1) which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 63 of the Charities Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and 



. i<J prepdre èctottrtis ac￿rd with 1he orco¢Jfjiin% rprx>prt.s ènd COrTh￿ with the arLvuntiThx
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17 Wninsatkls Clo￿, FulwocKI, Pre>LuiL PK2 9AP

6 

**Statement of financial activities (including income and expenditure account) for the year ended 31 December 2023** 

|6|6|6|6|6|6|6|6|6|6|
|---|---|---|---|---|---|---|---|---|---|
|**Statement of financial activities (including income and expenditure account)**<br>**for the year ended 31 December 2023**||||||||||
|||||||||||
||||**Unrestricted**||**Restricted**||**Total**||**Total**|
||**Notes**||**Funds 2023**||**Funds 2023**||**Funds 2023**||**Funds 2022**|
||||**£**||**£**||**£**||£|
|**Income**||||||||||
|Donations|||23,625||9,225||32,850||26,619|
|Gift Aid|||2,943||819||3,762||6,036|
|ShopIncome|||27,518||0||27,518||23,843|
|Fundraisingactivities|||2,771||0||2,771||3,342|
|**Total Income**|||**56,856**||**10,044**||**66,900**||**60,840**|
|||||||||||
|**Expenditure**||||||||||
|_Costs of raising funds_||||||||||
|ShopExpenses|||6,018||0||6,018||7,848|
|Bank Fees|||459||0||459||508|
|Printing and<br>Stationary|||640||0||||640|
|Fundraising<br>expenses|||46||0||46||0|
|Expenditure on<br>charitable activities:|||271||4,394||4,665||1,646|
|Donations towards<br>Mulyata in Zambia|||42,370||5,650||48,020||53,140|
|**Total Expenditure**|||**49,164**||**10,044**||**59,208**||**63,782**|
|**Net income and net movement**<br>**in funds for theyear**|||**7,692**||**0**||**7,692**||**-2,942**|
|||||||||||
|||||||||||
|**Reconciliation of**<br>**funds**||||||||||
||||**Unrestricted**||**Restricted**||**Total**||**Total**|
||||**Funds 2023**||**Funds 2023**||**Funds 2023**||**Funds 2022**|
||||**£**||**£**||**£**||£|
|||||||||||
|Total funds brought<br>forward|||6,572||0||6,572||9,514|
|Net income for the<br>year|||7,692||0||7,692||-2,942|
|**Total funds carried**<br>**forward**|||**14,263**||**0**||**14,263**||**6,572**|





MVIYATA CHILDREN5 M15510N
lance sheèt a5 at 31 Detember 2023
UnrestridEd
Fund5 2023
REslriited
Toiil
Funds
rotpl
Funds
2Q22
Funds
20
CwreMt.A￿ets
Cdsli ill bzf',k 4ryrt gn
Trtèl £wvenr assets
14,263
14.263
S72
6572
14,261
iiakn'litlES
C.04-Trs ta,'linw dite
•vi14in d iew
', Nei Assets
14.263
6572
The funds ol the char*¥-.
U1restrKw income
funcs
,' Tcrtal thar*y funds
1L263
572
14.2fi3
14.263
6572
I ho J::0￿￿ have pr¢pdréd in auordaYe %tyth T￿. Pro￿1510￿5 a4>lKable to sm-11
compar.i•% oA)j•tt io a I iefr."rrL' t?￿ n i)ftor&nce d%lttr FRS102 SOR)
'. or trc f11arKl•l s*ar vndvd 31 )PEP.rmt*r 2n2.4. ts lomr￿1VI was enrfed to exemwon
trllrn BLdit undor ￿c-.1jn 477 al thÉ Corylll LI 2CA76 relatinr io small cC*Mpanie￿ Jnd
th•. m*.ryb•rs not recuirèd the ccmpany +u JJtiif 3ud,'_ o-'t.i finr.n-k715latemen=5
lur tn* iivjr in n¥i•sfKJn ITh 3ccordar.:e wl-.h sotthy 47G of Lh2 arnP<ri￿ A=t 2CKJfi.
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8 

## **Mulyata Children’s Mission** 

## **Notes to the financial statements for the year ended 31 December 2023** 

## **1 Accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below. 

## a) Basis of preparation 

The financial statements have been prepared in accordance with 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) – (Charities SORP *FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

## b) Preparation of the accounts on a going concern basis 

The company has very few liabilities and accordingly, the assessment of the trustees is that the ‘charity’ is a going concern. 

## c) Income recognition policies 

Items of income are recognised and included in the accounts when all of the following criteria are met: - 

   - The charity has entitlement to the funds; 

   - There is sufficient certainty that receipt of the income is considered probable; and 

   - The amount can be measured reliably. 

- d) Fund accounting 

Unrestricted funds are those funds which are expendable at the discretion of the charity in furtherance of the purposes of the charity. In addition to expenditure on activities such funds may be held in order to finance working capital. 

## e) Expenditure and irrecoverable VAT 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation is measured reliably. Expenditure is classified under the following activity headings: 

- 

   - Costs of raising funds; 

- Expenditure on charitable activates includes the cost of monies transferred to Zambia; 

- other expenditure represents those items not falling into any other heading. 



9 

## **Mulyata Children’s Mission** 

## **Notes to the financial statements for the year ended 31 December 2023** 

## **1      Accounting policies cont’d** 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

f) Cash at bank and in hand 

Cash at bank and in hand includes monies held in bank accounts. 

g) Creditors 

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 

h)      Financial instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised as transaction value and subsequently measured at their settlement value. 

## **2      Legal status of the Charity** 

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. 

## **3      Taxation** 

Mulyata Children’s Mission is registered as a charity for tax purposes, and is recognised as a charity under reference NI00878. 

The company is not registered for VAT. 



10 

## **Mulyata Children’s Mission** 

## **Notes to the financial statements for the year ended 31 December 23** 

## **4     Analysis of charitable funds** 

|**4     Analysis of charitable funds**||
|---|---|
||Unrestricted|
||Funds|
||£|
|Funds balance brough forward at 1 January 2022|6,572|
|Net income for the year|7,692|
|___________________________________________________________________________||
|**Fund balances carried forward at 31 December 2023**|**14,263**|



## **5 Trustee remuneration & related party transactions** 

Total donations received from related parties during the year amounted to £4120. 

None of the trustees received any remuneration during the year. 

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. 

## **9         Taxation** 

As a charity, Mulyata Children’s Mission is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 

## **10      Accounting for donated facilities and services, including volunteers** 

This charity relies upon volunteers to provide the work performed. The volunteers use their various skills from planning events, record keeping and skilled tradespersons visiting Zambia to help improve the quality of life for the impoverished children to advance the charity’s objectives. In accordance with the Charities SORP (FRS 102), the contribution of volunteers is not included as income in the charity accounts.