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 Can￿lled 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 wOr￿ng
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. besides￿1, 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 AfrI￿n 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$iother#pisls and experienced
teachers working for MKA, to prepare them to carry out the monitoring and evaluation visits lo schools that
¢an no longer be led by UK based trainers. It is hoped tha￿• will be able lo run a one week course in
mak'ng assistive devices from APT in JLEly This will be for those people who are already able to make chairs
to a good standard and ￿11 indude guidance on how to share their experiences and knowledge wrth others.
The UEW leCtU￿r$.
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 ConSti￿tion 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 $l*ements in
accordanee with applicable law and United Kingdom Accounting Stsndards (United ￿'ngdoM Generally
Accepted Accounting Practice).
The law applicable to charitie3 in S¢tslland requires the trustees to prepare accounts for each financyal year
which give a true and fair view of the slate of affair5 of the Charity and of the in¢oming resourcès and
application of rgsources of the Charity for that yeat.
In preparing these 8ccounts, the trustees are required lo..
- select suitable atcounts'ng policies and then apply them consistently..
observe the methods and prinaples in the Charities SORP.,
- make judgements and estimates that are reasonable and pn￿ent-,
8lale whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the accounts,. and
prepare the accounts on the going ojncem basis unless il is inappropriat$ to presume that the charity will
continue in operaiic*n.
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 De￿mber 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 p￿pare 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 be￿een 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 appli￿ble in the UK and Republic of
lieland. I'FRS 102.) and the Charities SORP "Accounting and Repo￿n9 by Charsties.. Ststement of
Re￿Mrnended 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¢ re￿nctionS 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 othen￿lSe 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 Inte￿St 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$lorical experience and
other tsctors that are conSide￿d lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates a￿ recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the Tevision and future periods where the revision affects btsth current and future
periods.
Donatlon$ 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
Ge￿braI 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
In￿ming
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 bat￿0￿ funds
Unrostrlcted Restricted
Fund$
Funds
2021
2021
Total Unrestricted Restrictèd
Funds
Funds
2020
2020
Total
2021
2020
Fund balan￿S 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