Deafkidz International - Charities report - 18.1

REGISTERED COMPANY NUMBER: 07922360 (England and Wales)

REGISTERED CHARITY NUMBER: 1151219

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 March 2018

for

Deafkidz International

Deafkidz International

Contents of the Financial Statements

For The Year Ended 31 March 2018

Page

Report of the Trustees

1 to 8

Independent Examiner's Report

9

Statement of Financial Activities

10

Balance Sheet

11 to 12

Notes to the Financial Statements

13 to 17

Deafkidz International

Report of the Trustees

For The Year Ended 31 March 2018

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report

with the financial statements of the charity for the year ended 31 March 2018. The trustees have adopted the

provisions of 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

Objectives and aims for 2018-2019

Rights

- To deliver the 'Signing Safe Futures South Africa!' programme and successfully complete the VRS pilot.

- To conclude the 'Advancing DeafKidz Jamaica!' programme and to deliver continuation through the Laureus funded

GBV programme.

- To continue to develop the Oak funded child protection and professionals' toolkits.

- To publish the research assessment of refugee, migrant and asylum seeker D/deaf children in partnership with Save

the Children UK and Royal Dutch Kentalis.

Wellbeing

- To deliver the EHDI test in Gujarat District Pakistan in partnership with the Bashir Trust and the King Edward

Medical University, Lahore, as funded by DFID through UK Aid Direct.

Access to appropriate technology

- To continue dialogue with Childline Zimbabwe and TRACE regarding the planned VRS test.

Learning and livelihoods

- To continue to deliver the teacher of the Deaf training and to explore the potential for cascade to other geographies

in partnership with the British Council.

Organisational development

- To ensure all works are empirically informed and impact assessed

- To continue to develop a broad fundraising base

- To continue to develop the management and systems architecture required to ensure DeafKidz International remains

the D/deaf led partner of choice for the global health, development and humanitarian community.

Public benefit

The charity gives careful consideration to the Charity Commission's general guidance on public benefit when setting

objectives and planning activities.

Grantmaking Policy

In some circumstances, grants may be made to third party non-government organisations or other charities where this

enables DeafKidz International to further pursue its charitable objectives.

Grants are only considered if the non-governmental organisation or other charity meets the following criteria:

- It has registered with the relevant government authorities

- The objectives of the proposal are compatible with DeafKidz International's mission statement and objectives

- The last financial report is produced with full accounts

- A formal Memorandum of Understanding is signed with DeafKidz International

DeafKidz International's vision is a world in which D/deaf children and young people are able to live safely and

without fear of stigma, discrimination and abuse. A world where they can access protection and exercise their rights to

wellbeing, healthcare (including ear & hearing care) learning and livelihood services, in the communication mode of

choice.

Given the high rates of D/deafness in low resource settings, essentially due to poor maternal health and poor neonatal

care, we face a significant challenge. Our undertaking, is to work in partnership with the wider global health,

development and humanitarian community, through our key strategic themes of Rights, Wellbeing, Livelihoods and

Access to Appropriate Technology.

Our work in 2017-2018 saw us reach more D/deaf children than ever before. In Jamaica alone, more than 1,300

children accessed our 'Advancing DeafKidz Jamaica!' programme and participated in a range of protection and

safeguarding activities. Moreover, for every D/deaf child we support, there are invariably siblings and other family

members who are exposed to our work. For a small organisation, still in its start-up phase, we are already having a

significant impact; empowering D/deaf children to adopt safe behaviours, to disclose abuse when it occurs and

through quality ear and hearing care, maximising their potential to achieve.

In our fourth year of active delivery, DeafKidz International finds itself reporting yet another year of growth. We have

provided expert advice and support on the inclusion of D/deaf children and young people to a range of practitioners

including Chance for Childhood, Islamic Relief Worldwide and the Iraqi Red Crescent, enabling agencies working in

low resource and complex humanitarian settings to engage with this hard to reach group.

DeafKidz International's work is now impacting on the lives of D/deaf CYP in five countries: South Africa, Jamaica,

Iraq, Pakistan and Zimbabwe. This geographical focus will strengthen DeafKidz International as its partnerships with

local practitioners further mature and develop.

Good governance and financial management continued to be a priority for the Board. Scrutiny and accountability

being the order of the day.

There are a number of givens that enshrine DeafKidz International's work;

- We are D/deaf led, fostering the integration of both D/deaf and hearing

- We work in low resource health and complex humanitarian settings where others refuse to go

- We are the global health, development and humanitarian community's partner / go to on the protection and

safeguarding of D/deaf children

- Our work is evidence led and our approach is authoritative

- We deliver a significant return on financial investment in terms of impact, health-economic and cost benefit returns.

Programmatic Work

SOUTH AFRICA

The year saw the commencement of a twenty-four month trial aimed at developing and testing a child helpline

capability that is able to access and support D/deaf young people through online counselling, mHealth technologies,

outreach work and community participation. This to develop a DKI / Child helpline model of practice for refinement

and eventual cascade across the global Child Helpline network. Key to this innovative project is the development of a

specific and dedicated Video Relay Service for use in Helpline settings, which will involve the testing of various Video

Relay Service (VRS) models and the training of a counsellor / interpreter workforce.

The project began with extensive consultation and collaboration with experts including Sorenson Communications in

the US, the UN International Telecommunications Union (ITU) in Geneva and Child Helpline International in

Amsterdam. Collaborators in South Africa included eDeaf as Sign Language Interpreting partner and the Kwa-Zulu

Natal Deaf Association as the D/deaf community access and engagement partner). The programme began developing

its Standard Operating Procedures, researched and produced the training curriculum and content for Childline

Counsellors in D/deaf awareness.

Particular attention was given to identifying an appropriate VRS platform for use in low bandwidth settings.

Fortunately, DeafKidz International was able to work with both Sorenson Communications and the Swedish based

nWise to determine a platform that appears to be suitable. This will be tested during the trial period and should allow

a standard, DeafKidz International, VRS specification to be utilised globally through each of the Child Helpline

International member helplines. This is proving to be a significant technical undertaking that involves the IT expertise

of our platform provider, nWise, and Childline South Africa's IT team to ensure the correct configurations and

settings result in a fully functional service.

Work to develop a Police Link Officer for the Deaf (PLOD) capability within the South African Police Service (SAPS)

commenced an made some progress. Training of South African Sign Language Interpreters (SASLIs) in the intricacies

of interpreting within a legal setting is building a more inclusive justice system.

Due to the high incidence of HIV and AIDS amongst D/deaf children and young people in South Africa we are

working with the Kwa-Zulu Natal Deaf Association to develop a network of lay counsellors to support D/deaf children

at risk of, or living with HIV. This ground breaking work draws on the access to Sexual Reproductive Health Services

work undertaken with Marie Stopes International in Kenya.

Jamaica

The 'Advancing DeafKidz Jamaica!' programme entered into its third and final year, continuing to deliver impact.

Significant progress was made in furthering the development of D/deaf aware and inclusive procedures within the

Criminal Justice System. Processes for interviewing suspects or victims, court and custody procedures have been

reviewed and now include the use of Sign Language Interpreters as required. More than 30 Parish Judges agreed to

support Deaf aware processes and procedures within the court system. This notable commitment was reinforced by

Officers of the Jamaica Constabulary Force (JCF) and Jamaica Correctional Services (JCS), who undertook specialist

D/deaf awareness and systems training, with two UK Police Link Officer's for the Deaf from Leicestershire

Constabulary.

The programme's 'KidzBoard' comprising 13 D/deaf young people worked to advocate on behalf of D/deaf children

and their right to live safely from stigma, discrimination and abuse. Four members of the Board worked to support the

programme's criminal justice activity, whilst eight participated in national and regional youth conferences, which

enabled them to table the marginalisation and risk of abuse experienced by D/deaf children.

The Positive Parenting Training continued and courses were completed in three clusters across four parishes. A total

of 62 persons successfully completed the programme, of which 14 were community workers (Police Officers, Nurses

and Officials from CISOCA) and 48 parents.

'Advancing DeafKidz Jamaica!' has proved to be an outstanding success and one that has fostered systematic,

procedural and attitudinal change in Jamaica. More and more D/deaf children are now adopting safe behaviours and

reducing their vulnerability to abuse; many are demonstrating an increased confidence and willingness to disclose

incidences and address abuse.

Sustainability is key and DeafKidz International will be working with the Chief Justice of Jamaica, the British High

Commission, UNICEF and the Office of the Children's Advocate (OCA) to ensure that each track of the programme:

safeguarding through sport, positive parenting and accessible criminal justice is sustained through local initiative and

resources.

Rights

Addressing Gender Based Violence

In partnership with the Laureus Sport for Good Foundation, DKI launched its pilot Gender Based Violence (GBV)

project in Jamaica. This programme is exploring new methodologies for ending physical, sexual and emotional

violence against D/deaf girls and young women. The project aims to demonstrate how we can enable D/deaf girls and

young women to feel secure and to stay safe from harm.

GBV is founded in gender-based inequalities. It is, quite simply, an ugly and distressing manifestation of the

inequality between female and male, one that constitutes a gross violation of human rights and which hinders gender

equality. Evidence suggests that most GBV happens within the family and that it can take many forms such as partner

violence, sexual violence by non-partners, Female Genital mutilation (FGM), honour violence, early marriage,

violence against LGBTI and trafficking in human beings. DKI has ascertained that all of these violations are being

prosecuted against D/deaf girls and young women.

Delivered in partnership with the Jamaican Association for the Deaf, this project is designing a curriculum and

creating content which empowers and enables D/deaf girls and young women to say 'No!' to GBV. Resources will

support vulnerable individuals to self-advocate and self-represent, to reduce their susceptibility to abuse and

exploitation. Martial arts and dance are being taught by trained D/deaf and female coaches, who act as role models for

D/deaf girls, promoting safe behaviours and ensuring both an increase in gender equality and the transformation of

gender norms. Working together, the D/deaf coaches and some of their participant D/deaf girls will assemble a

module for D/deaf boys looking at gender expectations, roles and responsibilities.

The strengthening of legal and policy frameworks to address GBV is an important feature of the project. DKI is

working with a range of Criminal Justice stakeholders in Jamaica, to bridge the gap between law and practice and end

impunity for GBV perpetrators. We will cascade our proven programme concept in partnership with the global donor

community to Rwanda, Zimbabwe, Pakistan and Iraq.

Rights to stay safe from abuse and exploitation

DKI continued its work to develop, test and cascade a range of child protection and safeguarding resources in

partnership with the Geneva based Oak Foundation. These resources will be uniquely child centred, aimed at both

D/deaf children and the professionals who work with them, for example teachers, social workers, child protection

specialists. DKI will work with representative D/deaf children to ensure the media, language and content within the

toolkits is appropriate to their needs. Input from professionals in South Africa and Jamaica will ensure the toolkits'

content is appropriate to their work contexts. This 36-month programme represents a significant investment by the

Oak Foundation in DeafKidz International's governance, operating systems and human resource capabilities. This

support will position DeafKidz International for measured and stable growth enabling a robust and resilient

organisation to deliver strategic results and impact.

World Health Organisation

As expert advisers and members of the World Health Organisation's (WHO) ear and hearing care stakeholder group,

DeafKidz International continued to contribute to WHO meetings, fora and networks.

Wellbeing

European refugee, migrant and asylum seeker crisis

DKI conducted a number of field research visits to Greece, the Netherlands and Germany in partnership with the

Netherlands based agency, Royal Dutch Kentalis, as part of the Save the Children UK funded research project. The

joint research team conducted assessment meetings with IOM, UNICEF, UNHCR, Save the Children Greece and the

Greek Federation for the Deaf.

Summary conclusions have indicated that agencies working with refugees and migrants, both statutory service

providers and NGOs, are unable to identify D/deaf children and young people. All agencies professed to having seen

D/deaf children but none was able to say precisely how many. No agency appears to have maintained any records of

disability numbers, though UNHCR is now collecting data.

The research evidence is now being analysed and written up as recommendations. Timelines on this project have been

extended and publication is planned for later in 2018.

Pakistan

DKI's four part Early Hearing Detection and Intervention (EHDI) model has been tested in Kot Bela Union Council

area, Punjab, as a precursor to the commencement of a 30 month DFID funded programme. A UK Aid Connect

initiative, the programme sees DKI partner with the Bashir Trust Hospital and the ENT Department at the King

Edward Medical University in Lahore. Tests have so far revealed that at least 50% of the children presenting for

screening are experiencing some form of D/deafness as a result of ear infection, foreign object lodgement or a

sensorineural condition. Each identified D/deaf child has been placed on a distinct programme of care and their

response to intervention will be monitored. This initial experience has informed the operating protocols and practices

to be used during future screening, planned for the summer of 2018. DKI will work to develop an integrated pathway

of care that will resource Lady Health Workers and Community Midwives to identify newborns, infants, children and

young adults experiencing D/deafness.

ACCESS TO APPROPRIATE TECHNOLOGY

Zimbabwe

DKI aims to develop a Video Relay Service (VRS) capability in Zimbabwe. Dialogue is on-going with Childline

Zimbabwe and with the EU funded TRACE programme which seeks to design, build, and implement a civil society

support programme. Our aim is to include the safeguarding and protection of disabled and D/deaf children in a

programme that empowers citizens to hold the Zimbabwean state to account for its use of resources, its respect for

human rights and democratic principles.

Learning and livelihoods

Iraq

An assessment visit to Iraq took place in February 2017. Subsequently, DKI has been working with the British

Council to develop work with the Ministry of Education training teachers of the Deaf and teaching assistants. Funded

by the EU, this is a 40 month programme, titled 'Capacity Building in Primary and Secondary Education: Improving

Quality & Equality'. Our aim is to equip teachers of the D/deaf to deliver quality and progressive education to D/deaf

children and young people. Subject to contractual arrangements, training will commence in the summer of 2018.

FINANCIAL REVIEW

Reserves policy

Currently DeafKidz International has a low level of unrestricted reserves. This will be addressed in the coming

months as more donors are engaged and more investment secured.

Total income for 2017 - 2018 was £184,284.00. This represents continued growth for DeafKidz International which

will be sustained through careful planning and measured governance.

There is obviously a need to develop a broad income base and the organisation will move towards this. In particular, to

secure further restricted grants and contracts, which cover core costs through cost recovery, and valuable unrestricted

funds with which to fund both core costs and organisational development. This will see an emphasis on:

- Hi-net worth donors

- Impact investment

- Institutional donors

- Trust & Foundation partners

- Venture philanthropy

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and organisational structure

The organisation is a charitable company limited by guarantee, incorporated on 24th January 2012 and registered as a

charity on 13th March 2013.

The company was established under a Memorandum of Association which established the objects and powers of the

charitable company and is governed under its Articles of Association.

In the event of the company being wound up members are required to contribute an amount not exceeding £1.00 The

Board of Trustees agrees that the Executive Director and appointed consultants are authorised to represent the Trust

and act on its behalf on all matters of day-to-day management of programme implementation, business development,

monitoring & evaluation and financial management.

Control over these powers is exercised by the Board of Trustees through its regular oversight of the work of the charity

including through regular processes of reporting at Board meetings, agreement of the organisational strategy, budget,

and appropriate consultation.

DeafKidz International currently has a member of the Board acting as a Link Trustee / Executive Director and a

number of principle consultant advisers. Namely;

Executive Director Steve Crump (Business Development & Fundraising)

Consultant Adviser Stuart Harrison (Child Rights & Child Protection / Disability)

Consultant Adviser Emma Gilbert (Criminal Justice)

Consultant Adviser Christine Haigh (Ear & Hearing Care)

Consultant Adviser Martin McCann (Governance)

Consultant Adviser Lynne Awbery (Ear & Hearing Care)

Consultant Adviser Barbra Nyangari (Rights)

Consultant Adviser Dr Iris Soutar (Education)

Consultant Adviser Julia Beart (Development)

Consultant Adviser Maëva Le Goff (Francophone West Africa)

Principal risk and uncertainties

All significant activities undertaken are subject to a risk assessment as part of the initial programme and project

design. Major risks are identified and ranked in terms of their potential impact and likelihood. Major risks, for this

purpose, are those that may have a significant effect on:

- Operational performance, including risks to our personnel, volunteers and beneficiaries

- Achievement of our aims and objectives

- Meeting the expectations of our beneficiaries or supporters

The Trustees review these risks through regular Board consultation and an annual review exercise. Within this they

assess whether adequate systems and procedures are in place to manage the risks identified, recognising that some

areas of our work require the acceptance and management of risk if our key objectives are to be achieved. Where

appropriate, risks are covered by insurance.

The Trustees consider the principal risks to be:

- Lack of unrestricted funds with which to fund core costs

- Security

These risks are managed in the following ways:

Investment in fundraising for unrestricted funds

Clear organisational security plans which ensure the safety of children, our consultants and partners

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07922360 (England and Wales)

Registered Charity number

1151219

Registered office

Chestnut Field House

Chestnut Field

Rugby

Warwickshire

CV21 2PD

Trustees

Mr C Hanvey

Trustee/Director

- resigned 6/9/2017

Mr N Lessof

Trustee/Director

- resigned 31/12/2017

Mr S Crump

Trustee/Director

- resigned 12/6/2018

Dr S Ahsan

Trustee/Director

- resigned 31/12/2017

Mrs L Lowe

Chair of the Board of Trustees

Mr D B Thomson

Trustee/Director

Miss N Roscoe

Trustee/Director

- resigned 6/9/2017

Mrs L R Frayne

Trustee/Director

- resigned 12/6/2018

Mr A Ferguson

Trustee

- appointed 1/3/2018

Mrs C McPherson

Trustee

- appointed 1/3/2018

Company Secretary

Mr S Crump

Independent examiner

Mark Palmer FCA

Cottons Accountants LLP

Chestnut Field House

Chestnut Field

Rugby

Warwickshire

CV21 2PD

Banker

CAF Bank

25 Kings Hill Avenue

Kings Hill

West Mailing

Kent

ME14 4TA

Santander

23-24 Market Place

Rugby

Warwickshire

CV21 3DU

THANK YOU

In 2017 - 2018 we continued to build and realise the DeafKidz International mission. We began to reach children

who by virtue of their D/deafness are at risk and vulnerable. But we couldn't have done it without the backing,

commitment and generosity of everyone who has donated, fundraised or offered their support and collaboration in

many ways during the year.

We will build this enterprise and, together, we will make sure no D/deaf child or young person is left behind.

Key Donors, Supporters and Partners

AK Iraq Foundation

British Council

British High Commission, Jamaica

Chance for Childhood

Childhope UK

Child Helpline International

Childline Kenya

Childline South Africa

Childline Zimbabwe

Comic Relief

Cottons and Co.

Deaf Zimbabwe Trust

Decent Welfare Society - Pakistan

DFID

Iraqi Red Crescent

Islamic Relief Worldwide

Jamaican Association for the Deaf

Kentalis Netherlands

Laureus Sport for Good Foundation

Midland International Aid Trust (MIAT)

nWise

Oak Foundation

Royal College of Paediatrics and Child Health

Royal School for the Deaf, Derby

Save the Children UK

Sorenson Communications

United Nations International Telecommunications Union

UK Police Link Officer for the Deaf Programme

UNICEF

World Health Organisation (Ear & Hearing Care Programme)

Approved by order of the board of trustees on 20 September 2018 and signed on its behalf by:

Mrs L Lowe - Trustee

Independent Examiner's Report to the Trustees of

Deafkidz International

Independent examiner's report to the trustees of Deafkidz International ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2018.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.

the accounts do not accord with those records; or

3.

the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Mark Palmer FCA

Cottons Accountants LLP

Chestnut Field House

Chestnut Field

Rugby

Warwickshire

CV21 2PD

20 September 2018

Deafkidz International

Statement of Financial Activities

For The Year Ended 31 March 2018

31/3/18

31/3/17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

5,190

179,094

184,284

230,800

Total

5,190

179,094

184,284

230,800

EXPENDITURE ON

Charitable activities

Charitable activities

3,251

204,045

207,296

184,217

NET INCOME/(EXPENDITURE)

1,939

(24,951

)

(23,012

)

46,583

RECONCILIATION OF FUNDS

Total funds brought forward

2,336

78,649

80,985

34,402

TOTAL FUNDS CARRIED FORWARD

4,275

53,698

57,973

80,985

Deafkidz International

Balance Sheet

At 31 March 2018

31/3/18

31/3/17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

-

504

504

935

CURRENT ASSETS

Debtors

7

-

1,014

1,014

2,383

Cash at bank

7,275

52,754

60,029

80,847

7,275

53,768

61,043

83,230

CREDITORS

Amounts falling due within one year

8

(3,000

)

(574

)

(3,574

)

(3,180

)

NET CURRENT ASSETS

4,275

53,194

57,469

80,050

TOTAL ASSETS LESS CURRENT LIABILITIES

4,275

53,698

57,973

80,985

NET ASSETS

4,275

53,698

57,973

80,985

FUNDS

9

Unrestricted funds

4,275

2,336

Restricted funds

53,698

78,649

TOTAL FUNDS

57,973

80,985

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended

31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)

ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies

Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 20 September 2018 and were signed on its behalf by:

Mr D B Thomson -Trustee

Mrs L Lowe -Trustee

Deafkidz International

Notes to the Financial Statements

For The Year Ended 31 March 2018

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) '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)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost

convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds,

it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the

charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and

the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and

has been classified under headings that aggregate all cost related to the category. Where costs cannot be

directly attributed to particular headings they have been allocated to activities on a basis consistent with the use

of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment

but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Computer equipment

- 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the

charitable company's pension scheme are charged to the Statement of Financial Activities in the period to

which they relate.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/18

31/3/17

£

£

Depreciation - owned assets

431

360

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2018 nor for the year

ended 31 March 2017.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2018

Mr S Crump (Executive Director) was repaid expenses during the year ended 31 March 2017 as follows:

- Bank charges - £81

- Communications - £5,543

- Postage & Stationery - £157

- Travel & Subsistence - £5,461

4.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31/3/18

31/3/17

Consulting staff

1

1

No employees received emoluments in excess of £60,000.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Restricted fund

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

8,050

222,750

230,800

Total

8,050

222,750

230,800

EXPENDITURE ON

Charitable activities

Charitable activities

6,112

178,105

184,217

Total

6,112

178,105

184,217

NET INCOME/(EXPENDITURE)

1,938

44,645

46,583

RECONCILIATION OF FUNDS

Total funds brought forward

398

34,004

34,402

TOTAL FUNDS CARRIED FORWARD

2,336

78,649

80,985

6.	TANGIBLE FIXED ASSETS

Computer equipment

£

COST

At 1 April 2017 and 31 March 2018

1,295

DEPRECIATION

At 1 April 2017

360

Charge for year

431

At 31 March 2018

791

NET BOOK VALUE

At 31 March 2018

504

At 31 March 2017

935

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/18

31/3/17

£

£

Other debtors

-

558

Prepayments and accrued income

1,014

1,825

1,014

2,383

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/18

31/3/17

£

£

Trade creditors

-

421

Social security and other taxes

574

759

Accruals and deferred income

3,000

2,000

3,574

3,180

9.	MOVEMENT IN FUNDS

At 1/4/17

Net movement in funds

At 31/3/18

£

£

£

Unrestricted funds

General fund

2,336

1,939

4,275

Restricted funds

Restricted funds

78,649

(24,951

)

53,698

TOTAL FUNDS

80,985

(23,012

)

57,973

Net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

5,190

(3,251

)

1,939

Restricted funds

Restricted funds

179,094

(204,045

)

(24,951

)

TOTAL FUNDS

184,284

(207,296

)

(23,012

)

Comparatives for movement in funds

At 1/4/16

Net movement in funds

At 31/3/17

£

£

£

Unrestricted Funds

General fund

398

1,938

2,336

Restricted Funds

Restricted funds

34,004

44,645

78,649

TOTAL FUNDS

34,402

46,583

80,985

Comparative net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

8,050

(6,112

)

1,938

Restricted funds

Restricted funds

222,750

(178,105

)

44,645

TOTAL FUNDS

230,800

(184,217

)

46,583

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2018.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Board of Trustees.

The 'Executive Director' and Trustee, Steve Crump, has responsibility for planning, directing and controlling

the activities of the company.