Charfty Registration No. SC036501 IS¢oUandl CEREBRAL PALSY AFRICA ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
CEREBRAL PALSY AFRICA LEGAL AND ADMINISTRATIVE INFORMATION Trustèès Treasurer Chairperson Secretary Charfty number IScottand} SC036501 prtnclpal address The Old Bakery Willis Wnd Duns, Berwckshrie TD11 3AD Independent examiner Bsc IHons} FCA Bankèrs Bank of Scotland 61 Hide Hill Berwick upon Tweed TDIS 1EN
CEREBRAL PALSY AFRICA CONTENTS Page Trustees, report Independent examinevs report ststÈment olfinancial activtbès Balance sheet Notes lo the finart¢ial statements 10-16
CEREBRAL PALSY AFRICA TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 The trustees present their annual report and finanaal statements lor the year ended 31 March 2021. The finanaal statements have been prepared in acwrdance with the accounting policies set out in note 1 to thè finanaal statements and comply with the Charity's Constst(rtlon, the Charities and Trustee Inve51menl IScotland} Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las 8mendedl and "Accounting and Reporb'ng by Charities.. Statement of Recommended Practice applicable Its charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republbc of Ireland IFRS 1021" {effe¢tive 1 January 20191. Obje¢tiv•s and acttvlties Cefebral Palsy Africa Ithe Charity) was officially Tegistered in April 2005 as a Scottish Charity ISC0365011. Our staled aim 15 to alleviat8 the effects of rebral palsy on Alrican children. We do this by: . Providing therapy training". Prowding assistive devices such as Special ch8irs and standing frames,. Helping with transport needs., and Carrying out rèlevant research. Alms To provide therapy, management and other specjalist Irairting to all cadres. induding therapists. teachefs, Community Based Rehabilitation {CBRI workers and car&givers of children with cer¢bral palsy. To enable the sustsinable manufacture in local ry?mmunities of made-Io-measurÈ assistive technical devices mad¢ from waste paper and cardboard. These items are robust, attra¢tive and designed to meet indiwdual children's needs and fit well in local homes. To enable partiripants on all CPA courses lo reduce the stigma attached lo children wth cerebral palsy. by raising awareness in all sectors of soaety of the nature of cErebral palsy and of how children can benefft from therapy and other specialist support. To cornmunic3te and liaise with govemment and appropriate lo¢al organisations lo irrform them of CPA'S work. so that they value the acquired skills of newly trained therapists. teacher$, CBR workers and equipment makers. and are ready lo supptsrt and employ them In the work they are thus qualified lo do. To carry out research into the effediveness of training and approprialoness and efficaGy of 3SSlstsve lethnical devices. and to disseminate any useful results of any such research. To identify and support individuals with polenli81 lo become leaders in the ffeld. Inspired by our commitment to supporting those dedicated teachers, CBR workers, equipment makers and therapists, we have developed a unique model for training people across the board and encoL¢raging them lo work as team giving equal spect to each member. The organ%sation is run by the trustees who work on a voluntary basis. Therapists and Appropriate Paper Ted)nology {APTI specialists 81$0 give their time free. Travel costs and expenses are refunded to trainers. participants and bo3rd members. Income is largely darived from grants from government and other grant awartling bodies directed al spe17fi¢ initiatives, and from individual donations from a small group of supporters. The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator and Charity Commis$ion in deciding what activities the Charity should undertake.
CEREBRAL PALSY AFRICA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Achievements and porfomian¢e CPA Report Strategic Direction CPA has devoted this year to continuing with the Department for International Development (now FCDOI funded project. Enabling Education for Children with cerebral palsy in Ghana, at the samè lime taking steps towards winding the Charity d<>wn and handing over lo CPA-Nelherlands. COVID-19 has adversety affected all aetivities, preventing travel and resulting in long School dosures. The follow-up course for Ihe special needs teachers had lo be Canlled since the schools were still d05ed and likely to stsy closed Ltntil January 2021. The teachers had little or no contact with the children, although some managed to pay them a few visits at home, lo encourage familiès lo continue learning a¢tivilie$ at home with their Children. After hard-won negotiations with DflD. il was agreed on 21 J8nuary 2021 that CPA should be granted a no-cosl extension of 4 month$ and that the project should now be concluded by 21 July 2021. This could only be made possible by the fact that all CPA'S training and administration is carried out by volunteers. All plans for training in Malawi, on b31ch production of APT assistive devi$ had 1¢ be cancelled because travel was restricted. CPA is still in contsct with Malawi and hopes that CPA-Netherlands will suppo)rt the batch prcxJu¢tion Ir8ining when il becomes possible to visil safely. CPA-Netherlands became a registered charity and and hold their first activity, which is to be training Master Trainers from a number o are planning lo rican countries in wOrng wrth children with CP and other complex disabling conditions. They expect to hold their first tra%ning session in Ethiopia during the couisÈ of 2021. Enabling Education for Chlldr•n wlth Cerebral Palsy In Ghona CPA and their Ghana partners, Multikids Africa 9 IMKAI used the time when the teachers were out of sthool to set up on-line training sessions using Zoom and WhatsApp platforms to communicate. The ffirsl course was for 4 weeks and took placè in August 2020. It was a refresher course for 20 SpED teachers divided into 5 groups. Each group of 4 was led by two trainers. Each week a different case study wrth 5 open ended questions *tathed lo each, was sent to all the groups. Each group discussed a drferent question during a 2 hour WhalsApp chal. The trainers summarised the resulting answers lo the questions as well as their own suggestitsns and additional comments made during the sessions. These summaries were then circulated lo all participants. The final week was open for thg lèathers to send in their own questions or case studies for discussion. CPA recruited altogether 6 extra trainers. besides1, who coordinated and administered the whole ¢ourse, ably supported by froM MKA who made sure all the SpED teachers would attend each session and helped any who ha(5 problems with phone connections. The 6 other trainers were 1 speech and langLtag$ therapist and 5 physiolher3pists. All had experience of working in AfrIn countries and long experiences of working with children with CP in schools. All We glad to lake part and gave their tirne and expertise in a voluntary capac-ty. The partiopants greatly appreciated this training and lelt that they had been given OPFOrtunilies to think practically and con51ruclivety about how lo apply the knowledge they had learned on their 2019 Course to children with problems similar tts the ones they leach. Somé however, had Problems w¢th phone connections and this was the downside of this kind of training. In June we expect to ruA a similar training coursè for those Ghanaian phy$iother#pisls and experienced teachers working for MKA, to prepare them to carry out the monitoring and evaluation visits lo schools that ¢an no longer be led by UK based trainers. It is hoped tha• will be able lo run a one week course in mak'ng assistive devices from APT in JLEly This will be for those people who are already able to make chairs to a good standard and 11 indude guidance on how to share their experiences and knowledge wrth others. The UEW leCtUr$. have pul their leaming. p8rticul8rly with regard lo APT, to excellent use. They ran an APT course for 142 01 their CBR students and chairs were made lor 20 children.
CEREBRAL PALSY AFRICA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 an had planned to take part in the training of hAaster Trainers course by Iraveling to Ghana in April and running a one week course for the Ghana trainers in working with families. However these plans havtr had to be postponed until June thanks to an upsijrge in COVID-19 in the Nelherfands. It VAII be good for the hyo CPA organisations to work together on this project belore the final dosure ¢)f CPA. We have managed to keep all our costs so far in this project under budget but prices, particularfy that of fuel, have increased dramatically and this may curtail the number of monitoring and evaluating visits lo schools that will be possible before the end of the project. Financial rèvlew Total income from donations was £18.391 in 2021, compared lo £72.434 in 2020. The bulk was restficted lunding of £13,693 from DIFD UK Aid Direct (Ghanal. Unrestricted fvnds from donations, gifts and reimbursements was £4.1981É14.908 in the previous year}. The balance ¢arried forward at the end of the finanaal year on all fvnds was £26,118 down from £41,638 at 1 April 2020. Resgrvès The trustees have reviewed the reserves of the Charty in relab'on to cuffent and future requirements and the nature of the reserves held. The Charity contr'nues to look at ils future. amongst other things. lulure plans are being formulated with regard to the level of reseNes. 11 is the policy ()f the Charity that unrestricted funds whith have not been designated for a specific use should be maintained at a level equivalent to between three and six mtsnlh's expendilure. The Iruslee5 considtrrs that reserves al this levèl will ensure that, in the event of a $ignificanl drop in funding, they will be able to continue the Charity's current activities while rA)nsideration is given lo ways in whi¢h additional funds may be raised. This level of reserves has been mainiained throughout the year. Rlsk managgm•nt The truslees have reviewed the major risks to which the Charity is exposed and have establishetJ system$ to mitigate the risks identified. Funds are disbursed onty lo volunteers on specific assignments and all payments hav¢ to be covered by receipts. Overseas visits are organised in such a way 8$ to minimlse wastage of resource5. StruciuT¢. govarnance and management The Charity is administered and managed In accordance with its ConStition adopted on 13 March 2013. The Charity operate5 as a SCIO. The Charity is govemed by the Iwslees. who hold meetings as necessary. Tnjstees The l¥ustees who served during the ye8rwere'. Treasurer Chairperson Seffttary
CEREBRAL PALSY AFRICA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 The trusteès $hall be entitled, by way of a resolution passed by majority vote al a meeting of the IrLtstee$, to appoint any individual as a trustee. The trustees shall have the wwei to remove any individu31 as a trustee, by way of resolution passed at a meeting of the l¥uslees with a majority of three quarters OT morè of the trustees then in office. An individual holdirvJ Offi as a Iruslee may retire by g¢ving notice in writin9 to that effect to the secretary of the Charity. The Iruslees may delegate their powers to 3 ttimmrttee consisting of two or more trustees subject lo conditions imposed by the trustèes, 8nd may be revoked or altered. The committee shall be govemed by the provision of clauses 8 to 18 as far as they are capable. No trustee may serve as an employee Ifulj-lime or part.timel of the Charity. The trustees appoint a secretary to the Charity for such term. at such remunoraticsn {if any), and on such conditions, as the twslees may think frt.. and any secretary so appointed may be removed by them. The trustees shall ensLtw that the secretary.. Keeps propor minutes of all proceedings al meetings of the trustÉe$ land at meetings of committees of the trustees). including the names of the trustees present at each such meeting. bl Keeps propttr records and doojmenls in relation lo all other matters connected with the administration and management of the Chaflty. Employo•¥ and volunt&èrs Vve make use of volunteers whenever possible Vve otherwise employ trainers on assignment specific contra¢t$. have a part-time fundraiser and project man8ger who will be paid on a m¢nthly fjxed rale when sufficient lunding is available. Publi¢ benefit Throughout this repoirt the trustees have sought lo highliohl those activities undertaken by the Charity in furtherance of its charitable objectives for the public benefit. In considering the operation, achievements and performance and finances of the Charity, the Iruslees are satisfied that public benefit has been provKled in accoTdan¢e with the Chartlies and Trustee Investment (Scollandl Act 2005 8nd guidance provided by the office of the Scottish Regulator.
CEREBRAL PALSY AFRICA TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 ststemént of tru5tees' responslbllltles The trustees are re5pon$iblè for preparing the TrLtslees' Annual Report and the financial $lements in accordanee with applicable law and United Kingdom Accounting Stsndards (United 'ngdoM Generally Accepted Accounting Practice). The law applicable to charitie3 in S¢tslland requires the trustees to prepare accounts for each financyal year which give a true and fair view of the slate of affair5 of the Charity and of the in¢oming resourcès and application of rgsources of the Charity for that yeat. In preparing these 8ccounts, the trustees are required lo.. - select suitable atcounts'ng policies and then apply them consistently.. observe the methods and prinaples in the Charities SORP., - make judgements and estimates that are reasonable and pnent-, 8lale whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts,. and prepare the accounts on the going ojncem basis unless il is inappropriat$ to presume that the charity will continue in operaiicn. The Iruslees are responsible for keeping proper accounting records that disdose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure th* thè accounts comply with the Charities and Trustee Investment IS¢olandl Act 2005. the Charities Accounts (Scotlandl Regulations 2006 and the provisions of the Charity's consti'tution. They are also responsible for Safeguarding th¥ assets of the charity and h¢n¢¢ for taking reasonable Steps for thè prevention and detection of fraud and other irregularities. The trustee8 are responsible for the maintenance and integrity of the Charity and finanual information induded on the charity's websile. Legislation in the United Trfjngdom govèrning the preparation an¢J di$seminatKJn of financial statemènts may differ from legislation in otherjurisdiction3. The tru8lees' reportwas approved by the Boar¢J of Trustees. - Trvasurèr Trustee Dated." 20 Dember 2021
CEREBRAL PALSY AFRICA INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CEREBRAL PALSY AFRICA I report on the accounts ol the Charity for the year ended 31 March 2021, which are set out on pages 7 to 16. Re5pectlve r&sport$lbilitie5 of trustees and •x3mlner The charity's trustee$ are responsible for the preparatiori of the accounts in accordance wlh the lerrns of the Charities and Trustee Investmenl (Scollandl Act 2005 and the Cha¥ilies Accounts Iscotlandl Regulations 2006. The charity Iruslees consider that the audit r¢quiremenl of Regulation 10111 lal lo 1¢) of the AccJJunts Regulations does not apply. It is my responsibility to examine the accounts as required under section 441111¢) of the A¢t and to stale whether particular mattels have come to my attention. Basis of indèpendent examiner's ststemènt My examination is carried out in accordance th Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006 An examination includes a review ol the accounting records kept by the charity and a comparison of the accounts presented wlh those records. 11 also includes consideration ol any unusual items or disclosures in the accounts. and seeks explanations from the Iruslee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and consequenuy I do not express an audit opinion on the view given by the accounts. Independent examinar's statement In the course of my examination, no matter has come to my attention: lal which gives me reasonable cause to believe that in any material SpeCt the requirements.. lil lo keep accounting CordS in accordance with section 44111{al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations,. and lill to ppare accounts which accord with the accounting Tecords and comply with Regulation 8 ofthe 2006 Accounts Regulations". havè not been mel or Ib) to which. in my opinion. aitention should be drawn in order to enable a proper understsnding of the financial statements to b6 rèaGhed. Bsc {Hon$l FCA Dated.. 20 December 2021
CEREBRAL PALSY AFRICA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Current flnancial year Unrèstrictod Restricted fvnds funds 2021 2021 Totsl Total 2021 2020 Not08 Donaiions and leg8cles Charitable activities 4,198 14,193 18,391 72,434 1,322 Totsl incom8 4,198 14,193 18,391 73,756 Costs of generating donations and legaaes Fundraising trading.. costs of good5 sold 216 810 216 810 216 1,080 1.026 1,026 1,296 Charitsble a¢tniit 19,172 13,714 32,886 58.754 Total resources expond*d 20.198 13,714 33.912 60,050 Nat loutgoingllincoming re50ur¢¢$ b•fore transfers 116.0001 479 115,5211 13,706 Gross transfers beeen funds 11,1051 1.105 N•t lexpenditurellincome for thtr yearl Nèt movement in funds (17.1051 1.584 115,5211 13,706 Fund balances at 1 April 2020 35.585 6,054 41,639 27.932 Fund balane•s at 31 March 2021 18,480 7.838 26.118 41.638 The slalemenl of finanual actNities indLtdes all g#ins and losses recognised in the year. All income and expenditure derive from continuing activities.
CEREBRAL PALSY AFRICA STATEMENT OF FINANCIALACTIVITIES (CONTINUED INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Prior financial year Unr•$tri¢tsd Restricted funds funds 2020 2020 Total 2020 Notes Donations and legacies Charitable acts"vilies 14,908 1,322 57,526 72.434 1.322 Totsl income 1e,230 57.526 73.756 endi Raisin fund Costs of gener81ing donations and legacies Fundraising trading.. costs of goods sold 216 1.080 216 1.080 1,296 1,2 Charitable activities 3,370 55,384 58,754 Total resources expènded 4.666 55,384 60,050 Net {outgoinglllncoming resources before transfers 11.564 2,142 13,706 Gross transfers beh¥een fijnds 2,189 12.1891 Nèt lexpenditurellincom• for the yearl Ngt movemgnt in funds 13.753 1471 13.706 Fund bal8n¢es al 1 April 2019 21.832 6,100 27,932 Fund balances at 31 March 2020 35,585 6.053 41,838
CEREBRAL PALSY AFRICA BALANCE SHEET ASAT31 MARCH 2021 2021 2020 Notes Curr•nt assots Debtors Cash al bank and in hand 10 3,347 23,431 3,872 39,240 26,778 43,112 Creditors: amounts lalllng due wlthln on¢ yoar 11 (6601 It,4741 Nel current assets 26,118 41.638 Income funds Restricted fvnds Unrestricted funds 12 7,638 18,480 6,053 35.585 26,118 41,638 The finan¢ial statements were approv&d by the Trustees on 20 December 2021 Treasurer Trustee
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies Charity infomiation Cerebral Palsy Africa {Ihe Charity) is a Scottish Charitable Incocporated Organisation which is administered and managed in accordance wth tts Constiiulion and registered with the Office of the Scotbsh Charity Regulator IOSCRI. number SC036501. 1.1 Accounting convention The financial slalemenls have been prepared in accordance with the Charity's Igoveming documenll, the Charities and Trustee Investmènt Iscollandl Act 2005, the Charities Accounts (Scotlandl R¢gulatyon$ 2006 las amended). FRS 102 'The Financial Reporting Standard applible in the UK and Republic of lieland. I'FRS 102.) and the Charities SORP "Accounting and Repon9 by Charsties.. Ststement of ReMrnended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Stsndard appli¢able in the UK and Republic of Ireland {FRS 102}. leffedive 1 January 20191. The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantagè of the provisions in the SORP for charities not to prepare a Ststemenl of Cash Flows. The financial statements are prepared in sterling, which is the functional curren¢y of the Charity. Monetary amounts in these financAal statements are rounded to the neare$l £. The accounts have been prepared under the historical cost convention, modified lo include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set oui below. 1.2 Going ¢on¢ern At the tim* of approving the accounts. the trustees have a reasonable expoctslion that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the tiuste$s continue to adopt the going concem basis of accountsng in preparing the a¢counts 1.3 Charitable funds Unrestricted funds arè available for use al the discretion of the Iruslees in furtheran¢¢ of their charitsble obje¢tives. Reslri¢ted fund5 are funds which are to be used in accordance wFth specifi¢ renctionS imposed by donors or which have been raised by the ¢h8rily for particular purposes. The cost of raising and administering such lund$ are charged against the specific fund. The restricted in¢ome re¢ttived during the year has been spent on projects in accordance with the re5tri¢tions imposed. 1.4 Income Inc4)me is Tecognised when the Charity 15 legally enlilled lo il after any Performan conditions have been met. the 8mounts can be measured reliably, and it is probable that in¢ome will be received. Cash donations are recognised on Teceipt. Other donations are recognisèd once the Char'ty has been notified of the donation, unless perfoman¢e conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deedg of covenant is recognised at the lime of the donation. Legacies are recognised on roeèipl 01 othenlSe if the Charity has been notified of an impending distribution, thè amgunl is known, and receipt is expeded. It the amounl is not known, Ihelogacy is treated as a contingent asset. Grants are recognised in fijll in the year in which they a receivable. 10
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policios {Contlnugd) 1.6 Expendlturo All expenditu 1$ a¢counled for on an accruals basis and has been included Ltnder expense categories that aggregate all c0515 for allocatson to the acbvities. Where costs cannot be directly 8ttribuled tts parb'¢ular •ctivilies they have been allocated on a basis consislenl with the use of the resource$. Expenditure on ¢harilable activities comprise the cc*sls incurred by the charity in woth'ng tts meet its ststed chariiable objectives. Govemance costs are thosè Costs incurred in providing the governance infrastructure which allows the charty to operate 8nd comply with conslilulional and stslutory requiremenls. 1.6 Cash and cash equivalents Cash and cash equivalents in¢lud$ Cash in hand, deposits held al call with banks, other short-tem liquid investmènts with original maturities of three months or less. at)d bank overdrafts. 8ank overdrafts are shown within borrowings in ¢urrenl liabillb'es. 1.7 Financial instruments The Charity has elected to apply thg provisEons of Section 11 'Ba5ic Finaneial Instrumènts, and Section 12 'Other Finanaal Instruments Issues, of FRS 102 10 all of rts financial instrumenis. Finana81 instruments arfr recognised in the Charsty'8 balance she&t when the Charty becomes party lo the contractual provisions of the inslrumenl. Financial assets and liabilitie5 are offset, wth the nèt amounts presented in the financial stalemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to setlle on a net basis or to realise the asset and settle the liability wmultaneoLtsly. Basic financial assets 8astc fingnual assets, which include debloTS and cash and bank balancès, are initially measured at transaction price including transaction costs and are subsequenuy carried al am¢rtssed cost using the effective interest method unless the arrangement con51ilules a financKng transacb'on, where the transaction is measured at the present value of the futu receipts discounted al a market rale of interest. Finanryal assets classified as receivable within one year are not amorti5ed. Basi¢ Ilnartelal Ilabllltles 8asic financial liabilities, induding ¢ditorS and bank loans are initially recognised 81 Iransa¢tion price Unless the arrangem¢nt ¢i)nstitutes a finanang transaction, wherg the d&bt instrument is measured at the present value of the future payments discounted at a mad(et rate of interest. Financial liabilities dassified as payable within on& year are not amortised. Debt instruments are 3ubsequenly Carried at amotb'sed cost. using the effe¢bve InteSt rale method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade ¢xeditor$ a recognised initially at tran$8cbLx) price and Subsequenlty measured al amortised cost using the effective interest method. D•reeognftion of financial liabilities Financial liabilities are derecogni5ed when the Charty's contractual obligations expire or are discharged or ¢aneelled. 1.8 Foreign exch¥ng¢ Monetary assgts and liabilities denominated in foreign ¢urren¢ies are translated into Sterling at the rates of exchange prevailing al the accounting date. Transactions in foreign currencies are recorded at the date of the transaction$. The differences are taken to the Slalemenl of Financial A¢bvities ISOFAI.
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting poll¢Sos {Continuedl 1.9 Taxation Cèrebral Palsy Africa is recognised as # charity by HM Revenue & Customs. Accordingly. Its Investment income, including capital gain5. is exempt from taxation and income tax is re¢ovefable on subscripb'on and donations paid under gift aid. Cribcal accounting estimates and judgements In the application of the Charity's accounting polltyes, the trustees are requiffjd to make judgements. estimatè5 and assumptions about the carrying amount of assets and liabilities that are not feadsly apparent from other sources. Thé estimates and associatèd a55umpts.ons are based on hi$lorical experience and other tsctors that are conSided lo be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates a recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the Tevision and future periods where the revision affects btsth current and future periods. Donatlon$ and legacies Unrestrlctèd Rèstri¢tgd funds fund Total 2021 Total 2020 Donatlons and gifts 4,198 14.193 18.391 72,434 Donations and gifts Gift aid Othèr grants and donations The Corra Foundation DFID UKAid Direct {Ghana) 492 3,706 492 3,706 500 13,693 361 14,547 22,443 35,083 500 13,693 4.198 14,193 18,391 72,434 Charitsble activities 2021 2020 Paper furniture sales 1,322 12-
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Raising funds 2021 2020 Costs of gengratittg donatlons and legacies Seeking donations. grants and legacies 216 216 Fundraising tradlng: costs of goods sold Fundraising trading.. costs of goods sold 810 1,080 1,026 1,296 6 Charitable activities Activities A¢tivitie5 und¢rtak¥n undertaken dlrectly direcuy 2021 2020 GebraI Palsy Africa- Netherlands Travel expenses Postage, printing and stakn'onery Malawi.. Fil for sthool Malawi. COVID-19 support Miscellaneous expenses Insurance Kenya.. APT course Gifts and donations Malawi.. PPE Ghana project 15.030 61 70 3,644 500 19S 1,266 406 23,816 395 1,139 800 845 1,015 9,570 31,568 32,196 58,124 Share of govemance costs (see note 71 690 630 32,886 58,754 Analysls by fund Unrestricted fijnds Rèslrieted funds 19,172 13,714 3,370 55.384 32,886 58,754 13
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 MARCH 2021 Support costs Governancè ¢osts 2021 Governance ¢osts 2020 Independent examiners fee 690 690 630 630 690 690 630 630 Analysed between Charitable activilies 690 690 630 630 Governance costs includes payments to the independent examiner of £69012020.. £6301 for independent examination fees. Trustees No remunerab.on 12020.. £Nill directly or indirectly out of the lunds of the charity was paid or payable for the year 1¢ any Iruslees or to any persons known to be connÈ¢te¢J with any of them. The lolal amount ol donations ieceived wthout conditi¢ns from trustees or other related partie5 during the year was £84512020.. £1451 Employees There were no employees during the yeaT. 10 Debtors 2021 2020 Amounts falling due wlthln one year: Other debtors Prepayments and accrued Income 2,911 436 3,366 506 3,347 3,872 11 Ct•ditors: amounts falllng dug within one year 2021 2020 Aecrua13 arld deferred income 660 1,474 14-
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 12 Restrlct•d fvnd$ The income funfjs of the Charity indu¢Je restrlcted funds comprislng the following unexpended balances of donations and grants held on trust for spe(afic purpose$.' Movement in funds Inming R•sourc•s Movwnènt In funds Balanco 8t 1 Aprfl 2019 Trath8fvr8 Balanc• at 1 April 2020 Incoming Tesouree5 Reyour¢es expendp Trangfers 31 M8rch 2021 Re5tn"cted Funds 6,100 57,526 155.3841 {2.1891 6.054 14.193 113.7141 1,105 7.638 The Restricted Fundg are used by the trustees to ¢OTrectly classify and record those funds subject to tspeufi¢ regtricled conditions imposed by the donor. The transfers of £1.105 from the Unrestn'cted Fund to the Restricted Fund has been carried out in order lo realign fttnd balances at the year end, following direct charitable costs being treated as Reslrided in the prior year. This transfer5 have been agreed by the trustees. 15-
CEREBRAL PALSY AFRICA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 13 Analysis Ot not assets bat0 funds Unrostrlcted Restricted Fund$ Funds 2021 2021 Total Unrestricted Restrictèd Funds Funds 2020 2020 Total 2021 2020 Fund balanS at 31 March 20218 represented by.. Current asset 18.480 7,638 28,118 35,585 6.053 41.638 18,480 7,638 26,118 35.585 6,053 41,638 14 Related party transactions There were no disdosablÈ related party transactions during the year12020.' None). 16
CEREBRAL PALSY AFRICA DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Donatlons and l*ga¢l•s Donations and gifts DFID UKAid Direct {Restri¢tèd Fundl The Corra Foundation (Restrided Fund) 4,198 13,693 500 14,908 35,083 22.443 18.391 72,434 Incoming rèsources from charitsble activiti•s Paper fufnilure sales 1,322 Total incomlng rn$ources 18,391 73.7S6 Costs of generating fvnds C¢$ts of generating donation5 8nd1•ga¢l¢s Just Givin9.¢om administral¢on costs {2161 (2161 Fundral$lng tradlng . costs of goods sold Trading cost$ {8101 11,080) Balance Carrigd Forward 17,365 72.460 17-
CEREBRAL PALSY AFRICA DETAILED INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Bafanca Brought Forward 17.365 72,460 Charltsble activities Activities undertaken directly Cerebral Palsy Africa- Netherland$ Travel expenses Postage. printing and stationery Miscellaneous expenses Insurance Kenya.. APT leaching Gifts and donations Malawi.. PPE Malawi.. Fit for Sehool (Restricted Fund) Plalawi.. COVID-19 support (Restricted Fund) Ghana project (Roslricled Fund) 15,030 61 70 195 1,266 406 395 1,139 800 845 1,015 23.816 500 9.570 31.568 (32,196) 158,124) Governance costs Independent examination fe$ 16901 1630) {D*fi¢itllSurplus for th8 Y•ar 115.5211 13.706 18