LEMON AID Report & Flnanclal Statements For the perfod 01 January 2021 to 11 May 2022 OSCR
REPORT & FINANCIAL STATEMENTS FOR THE PERIOD ENDED 11 MAY 2022 CONTENTS Truste8s' Annual Report......... Independent Examiner'8 Rewt....................... Slatement d R8¢elpts & Payments........... Ststement crf Balances...... Notes to the Financial Statements........................................................... .
TRUSTEES, REPORT
FOR THE PERIOD ENDED 11 MAY 2022
The trusleeg present thèir report and finawal statements tcgether with thfr independent examinerfs report for
the period 01 January 2021 to 11 May 2022. As the thaflty has no remaining assets or liabilities and Is
nding up, thls is the truslees, final report and fin8nd81 statements for the charity.
REFERENCE AND ADMINI8TRATIVE DEfAILS
Charfly Nom•
Lemon Ald
Charlty Numb8r
SC040333
PrlnGlpal AddrM•
W?b•lts Addr•8•
WW•V.lemonald.org.uk
Curr•nt Trustoe•
Oth•r TrU•t• WIK* Mrv•d durlng th• yoar
TRUSTEES, REPORT FOR THE PERIOD ENDED 11 MAY 2022 OBJECTS & ACTivrtlES The objective5 crf Lemon Aid e. the a(fvancwnent d reffiGion the relief crf poverty: a1 Ihe athanwnent cl education. ACHIEVEMENTS & PERFORMANCE t)uo to the continuirvj adverse pditical situation in Haiti allied to a lsh to retire, the Irustees h8Vg decided to disburse the remaiThng fund5 in acclKdan Vth its puws arKI fjnd up the charity. trIN the period, Lemon Aid therefcye sent:. £5.S¥JO to the We4eyan Hospital on Lagonave £4,0 to the ctrildren's vllag8 on Lay8Ve £255 to Haiti Help FINANCIAL REVIEW Ovgrvlew The prinapal sources of Inwme byare be ¢)nations and ¢)ffwirys. most of Ythich vRre specifically for the variou$ projects run by the charity. The follcswirKd t8t4e summarlses tho receipts and payThents for th8 period. Unrestricted Restricted Total Totsl Funts FuTrYs 2022 2020 Receipts Payments Net re¢eiptsl(payments) 1.067 4.635 {3,568} 735 1.802 10,369 (8,5671 2.834 10.192 17,358) 5,734 {4.999} R•serves Polley The charity is in course of 7nding up and has no re8wves. FUTURE PLANS The charity is in COU of winthng up. APPROVAL This rep)rt was approved by the trustees on 13 May 2022 and gnl on thelr behalf by: Trustee
INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 11 MAY 2022 Ind•p•ndont Exwnlnetrg R•port to th• Trust••s ol Lemon Ald I report on th? accounts of charity for the wlod 01 JaNary 2021 to 11 May 2022. wthlch are set out on page96 to 9. RegPeCtlv• r•sponslbllltles of Truste•s Ex•mln Thg charity's trustees are reswnsiFJe for the prepwalx>n of the acccwnts In accordance vthh the tems of Iho Charities and Trustee Investsnent (Scolland) Act 21ffi (Ihe 2(N)5 Act") ond the Charl1588 Accimjnts (Scotland) Regulall¢)ng 2006 (as amended) llh0 2CQ6 Regulations.). The truths cThsld¢r that th8 audtt requlremenl of Regulation (10)111{d} of the 2( Regula11 does not apply. It 1$ my responsibility to ex1n6 the 8(xounts K1•r soction (44X1)(c} of the 2fJ)5 Act and to state whelher partiCar matters have come to my attenlion. Ba818 of Ind•pmd•nt Examlnorfs Slat•m•nt My examinabon is carried out in xc1yda ith RegulatK 11 of tha 2ry)6 Regulatlong. An examlnatlon includes a review ol the accwntirs record5 kept by the charity ar#J a wmpaTison of tho accounts pr89ented th those records. It also IrKludes oy)gider8llon ol any unusual ilwns or disdosures In the accounts, and seeks gxplanab'ons IrcTh the trustees conceming any such matters. The proceduros undertaken do not provSde all the gvidence that QUId be required in an aujil. aTrJ ¢sequen11Y I do r1 8xpr898 an audtt ijplnion on the view giv•n by the Ind•p•ndenl Examln•tr• Statem•nt In connection th my examinallon, morter to my allenlS0n:. 1. vknich glves mo reason• ¢au89 lo bdieve that in any matwial regpocl. Ihe reqUIrentS to keep ac¢ounling records In accordan( 4th sec11c 44(1Xa) of the 2005 Act and Regulatlon 4 of the 26 Regulatlons. arml to prepare accounts accord ¥41th the acuntIng reco9 arKI nplY with Regulallon 9 of th8 2CN)6 Regulations have rt boen met, or 2. to whlch. In my op1n1c, attention be dra*n In ryder to enablo a understandlng of the cwnts to be reached. 13 May 2022
STATEMENT OF RECEIPTS & PAYMENTS FOR THE PERIOD ENDED 11 MAY 2022 T¢)tsl Totsl Unrestrithd R09tr1cted porfod to year to Funds Fundg 3110112022 3111212020 Note Rec•lpts Donations 1,592 210 2.653 181 Gift aid 165 45 1.C67 1,802 2,834 Payments Grants and donations Haiti Help Madam Madeline 255 255 1,025 1,025 1,025 7.025 Oklpe Orphanage Stsrfysh Wesleyan H09Pital Charftable 8ctlvilles 4,025 651 5.274 5,925 General expen809 164 5,734 10,369 10,192 8urplu•l(D•ficlt) for yw (3.568) 14.999) {8,5671 {7,3581 The Noles *)n pages 8 to 9 fMn an Integral pgrt IA ttwse •xounts.
STATEMEKf OF BALANCES AS AT 11 MAY 2022 Total Unrestrlcted Re8trfcted perlod to year to Funds Funds 3110112022 3111212020 Funds Recon¢lllatlon Balance 85 at 01 January 2021 Surplusl(Deficit) for year Balance as 8131 January 2022 3,568 (3.568) 4.999 (4,999) 8.567 (8,567) 15.925 (7,358) 8.567 Bank & Cash Balances Cash at bank (Sterling) Cash at bank (US Dollars) C8$h in hand (US Dollars) 263 8,567 Oth•r A88•ts Debtor5 (Gift d} 180 Llabilitie$ The Notes on pages 810 9 fom an inlegral part of these a¢¢oun These accounts we approved by the tnleeS on 13 May 2022 and signed on their behalf by: Trustee
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 11 MAY 2022 8asls of Preparatlon Th8$0 account$ hav8 been prepared on the receipts & payrnents basls In accordance vAIh: 181 The Charilles and Tru8t88 Investrnent {stland) Act 2005 {b> The Ch8rities Accounts IS¢ot18nd) Regulallons 2006 {ag amended) There has been no changè to Ihe basis of preparalon or to the previous yearfs accounts. Fund A¢countlng la) Unr88tricled funds are those that can be expended at the dlscretlon of the trugleeg in the furtherance of th8 objects of the charity. Ibl Restricted fund$ ale those that may only be used for specific purposes. Restrtctlons ari$e vthon specified by the donor, or when lunds are raised for gpecific purposes. (e) The purp08es of the funds are shown in Note 10, Traniactlon• In for•lgn currnncy la) Tran8gCtions In loreign currency hre convorted to stodiw at th• rato rullw at tha Ilmo of the Ir8n8acllon. (bl Balances In fordgn currency Vre converted to 8terling In Aprll 2021 and the accounts closed. Tautlon (a) The charity Is nol Ilable to corpmllon tax or capltal golns tax on Ils charltablg 8Ctfvltbe8. (b) The chadty Is not reglstered for VAT, thu$ all costs are shown Inclu8lve of VAT c*ar98d. Tru8leo r•mun•rotlon No remuneration wa$ pald to trustees dudng the pedod or In the prgvlous year. Tru•tee exp8nM• No expenses were relmbur9ed to the Irustee8 during the pedod or In the prevloug ygar. Transactlons wllh r•lat•d partl•• The were no tranS8d(S th related partles during the pgrlod or In tho previous year.
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 11 MAY 2022 MoVnts In Funds A8at 3111W2020 RKwpts paYmts Trfer$ 3110112022 Generd fund 3,568 1.067 (4,635) Ho8pitsI lund Hospitsl thp fund Okipe Orphanage 1.076 (5.274) 3,648 (3.648) 275 185 1460y (5.734> 4,999 735 Total funds 8.567 1,802 110,369) Tran•f•r• b•tw••n fund• £3,648 was Iranslorred from the Ix>spital trip furwj to th• trryilal fuThJ. as th? trnstees are ungble to tmel to La Gonave to 8SW8t th th8 th crf the chwlty 81 th8 Iwital. 10. Purpo•e of Fund¥ General Fund An mreslffl¢ted furth lor use at tho dlxrellon of the trust888 In rA the obi•as th& chartty. FuThJs raised towards ongolng runnlrvJ cy)sts of ho$thI on La Gon8V8. Hospital FurKI Ho8pi181 Trip Fund Funds tS)nated toward8 the cost of truslo08 travglllng to La Gonave to 1$1 1th Ihe r*rk cl the charity. FL4Kllng rKelvgd frfxn Individuals and bu81nes8e¥ fty tho orphans, vlll898 that has bggn bullt lo replace the 4ngle bulldlThJ that housed up 10 60 orphans dose to the hospltal on L8 Gonave. Thig woject Is ongolng to meet the costs ol feedlng and houslng OkJFe Orphanage