REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 October 2023 |
for |
African Palliative Care Association UK |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 October 2023 |
for |
African Palliative Care Association UK |
African Palliative Care Association UK |
Contents of the Financial Statements |
for the year ended 31 October 2023 |
Page |
Report of the Trustees | 1 | to | 2 |
Independent Examiner's Report | 3 |
Statement of Financial Activities | 4 |
Balance Sheet | 5 | to | 6 |
Notes to the Financial Statements | 7 | to | 12 |
African Palliative Care Association UK (Registered number: 07053625) |
Report of the Trustees |
for the year ended 31 October 2023 |
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 October 2023. 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 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The company is a registered charity and its objects are as follows: |
(a) 'The relief of sickness and the preservation of health among people in Africa by promoting and supporting affordable and culturally appropriate palliative care, in particular by supporting APCA in Africa in such ways and such manner as shall be exclusively charitable. |
(b) The advancement of education and awareness of the public of palliative care across Africa'. |
The African Palliative Care Association UK works closely with African Palliative Care Association (APCA) in Africa in pursuit of its charitable objectives and raises funds through various activities in order to support the activities of APCA in Africa. |
Significant activities |
The year 2022/23 was again a very quiet one in terms of activity. |
During the period under review, namely November 2022 to October 2023, APCA UK, like many charities around the world, was still moving forward following the pandemic. |
The charity's website is being regularly updated by APCA UK volunteers, thus keeping it more up to date than previously. New information is being linked in from the main APCA twitter feed and is updated regularly. With regard to fundraising, this has remained a challenge due to the financial situation in the UK, however, APCA UK had a runner in the 2023 London Marathon - Tina Grant ran on behalf of APCA and raised >£2,500 accounting for the majority of APCA UK's income for the year. We are very grateful to her. Income was therefore mainly that received by regular or one-off donations, from the London marathon. |
FINANCIAL REVIEW |
Incoming resources for the year amounted to £3,007.17 (2022 : £2,228.88) which was in respect of donations received. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
African Palliative Care Association UK (Registered number: 07053625) |
Report of the Trustees |
for the year ended 31 October 2023 |
Registered office |
Trustees |
Independent Examiner |
Alton & Co |
Chartered Accountants |
239-241 Kennington Lane |
London |
SE11 5QU |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
African Palliative Care Association UK |
Independent examiner's report to the trustees of African Palliative Care Association UK ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023. |
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. |
Mr Altan Kemal FCA FCCA |
Alton & Co |
Chartered Accountants |
239-241 Kennington Lane |
London |
SE11 5QU |
29 July 2024 |
African Palliative Care Association UK |
Statement of Financial Activities |
for the year ended 31 October 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Investment income | 2 |
Total |
EXPENDITURE ON |
Other |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 4,583 |
African Palliative Care Association UK (Registered number: 07053625) |
Balance Sheet |
31 October 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
CURRENT ASSETS |
Debtors | 7 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 8 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 9 |
Unrestricted funds | 2,673 |
Restricted funds | 1,910 |
TOTAL FUNDS | 4,583 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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. |
African Palliative Care Association UK (Registered number: 07053625) |
Balance Sheet - continued |
31 October 2023 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
African Palliative Care Association UK |
Notes to the Financial Statements |
for the year ended 31 October 2023 |
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 2019)', 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. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
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. |
African Palliative Care Association UK |
Notes to the Financial Statements - continued |
for the year ended 31 October 2023 |
2. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
3. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022. |
Trustees' expenses |
Meeting of trustees expenses of Nil (2022 - Nil) was paid during the period. |
4. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Number of trustees |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Investment income |
Total |
EXPENDITURE ON |
Other |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 1,555 | 1,910 |
African Palliative Care Association UK |
Notes to the Financial Statements - continued |
for the year ended 31 October 2023 |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
TOTAL FUNDS CARRIED FORWARD |
2,673 |
1,910 |
4,583 |
6. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 November 2022 |
Disposals | ( |
) |
At 31 October 2023 |
DEPRECIATION |
At 1 November 2022 |
Eliminated on disposal | ( |
) |
At 31 October 2023 |
NET BOOK VALUE |
At 31 October 2023 |
At 31 October 2022 |
7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Prepayments and accrued income |
African Palliative Care Association UK |
Notes to the Financial Statements - continued |
for the year ended 31 October 2023 |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Accrued expenses |
9. | MOVEMENT IN FUNDS |
Net |
At | movement | At |
1/11/22 | in funds | 31/10/23 |
£ | £ | £ |
Unrestricted funds |
General fund | 2,673 | 377 | 3,050 |
Restricted funds |
Restricted |
1,910 | - | 1,910 |
TOTAL FUNDS | 377 | 4,960 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 3,008 | (2,631 | ) | 377 |
TOTAL FUNDS | ( |
) | 377 |
African Palliative Care Association UK |
Notes to the Financial Statements - continued |
for the year ended 31 October 2023 |
9. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
At | movement | At |
1/11/21 | in funds | 31/10/22 |
£ | £ | £ |
Unrestricted funds |
General fund | 1,555 | 1,118 | 2,673 |
Restricted funds |
Restricted |
1,910 | - | 1,910 |
TOTAL FUNDS | 3,465 | 1,118 | 4,583 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 2,230 | (1,112 | ) | 1,118 |
TOTAL FUNDS | 2,230 | (1,112 | ) | 1,118 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
At | movement | At |
1/11/21 | in funds | 31/10/23 |
£ | £ | £ |
Unrestricted funds |
General fund | 1,555 | 1,495 | 3,050 |
Restricted funds |
Restricted |
1,910 | - | 1,910 |
TOTAL FUNDS | 3,465 | 1,495 | 4,960 |
African Palliative Care Association UK |
Notes to the Financial Statements - continued |
for the year ended 31 October 2023 |
9. | MOVEMENT IN FUNDS - continued |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 5,238 | (3,743 | ) | 1,495 |
TOTAL FUNDS | 5,238 | (3,743 | ) | 1,495 |
10. | RELATED PARTY DISCLOSURES |