OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

tdt Teso Development Trust rf partnering with communities in Teso, Uganda 4V

Contents
CONTENTS
1
..........................................................................................................
INTRODUCTION
2
.....................................................................................................
REFERENCE AND ADMINISTRATION DETAILS
2
...................................................................
NAME,REGISTRATION AND CONTRACT DETAILS
2
.......................................................................
ADVISORS
3
............................................................................................................
ADMINISTRATOR
3
......................................................................................................
INDEPENDENTEXAMINERS
3
............................................................................................
BANKERS
3
............................................................................................................
STRUCTURE, GOVERNANCE AND MANAGEMENT
4
..............................................................
TYPE OF GOVERNING DOCUMENT
4
.....................................................................................
TRUSTEE SELECTION METHOD
4
........................................................................................
GOVERNANCE ISSUES
4
.................................................................................................
PARTNERSHIPS
5
.......................................................................................................
OBJECTIVES AND ACTIVITIES
5
.....................................................................................
OBJECTIVES
5
.........................................................................................................
AIMS
5
.................................................................................................................
SUMMARY OFACTIVITIESUNDERTAKEN FOR THEPUBLICBENEFIT
6
.....................................................
LETTER FROM THE CHAIR
7
........................................................................................
ACHIEVEMENTS AND PERFORMANCE
8
...........................................................................
CLEAN WATER AND BETTER SANITATION AND HYGIENE
8
.....................................................
PAG CHURCH SELF HELP GROUPS
9
...............................................................................
PAG NORTH TESO PROJECTS
10
...................................................................................
MINISTRY
11
...........................................................................................................
SUPPORTING HEALTHCARE
12
.....................................................................................
EDUCATION
13
........................................................................................................
FUTURE PLANS
14
....................................................................................................
ACCRUALS ACCOUNTS 2023/24
15
................................................................................
FINANCIAL REVIEW
15
...............................................................................................
INDEPENDENTEXAMINERSREPORT
21
..................................................................................
DECLARATION
22
.....................................................................................................

1

Introduction

Teso Development Trust (TDT) was formed in 1989 and registered as a charity in 1991 to help provide relief and development to the Iteso people of North East Uganda, working through the Christian Churches in the area. This followed a relief campaign conducted by Christians in the UK in response to a major humanitarian crisis caused by: 1) unrest arising from the military takeover of the country by the Museveni regime, and 2) devastating incursions by raiders from the Lord’s Resistance Army and the neighbouring tribe of Karamojong . Since that time, TDT has continued to provide relief and resources for development and mission, working through churches and Christian organisations in Teso.

Reference and Administration Details

Name, registration and contract details

Charity name: Teso Development Trust Other names the Charity is known as: TDT Registered charity number: 1005139 Inland Revenue Number: XN84557

Charity’s principle address: 5 North Villiers Street, Leamington Spa, CV32 5XZ Email: admin@teso.org.uk

Phone: 0800 731 3460

Trustees

Name Offce Name of person (or
body) entitled to
appoint trustee (if any)
Andrew Third Chairman Executive Committee
Christine Moyes Secretary Executive Committee
Hugh Mason Treasurer Executive Committee

2

Executive Committee

David Watts Christine Moyes Dr Hugh Mason Andrew Third Rev Robert de Berry Martin Frize Dr Dundas Moore Pat Smart Phillip Good James Seager

Advisors

Louise Third, Public Relations

Administrator

Carmel Dipple Office: 5 North Villiers Street, Leamington Spa, CV32 5XZ Telephone: 0800 731 3460 Email: admin@teso.org.uk

Independent Examiners

Paxton Computers 61a High Street South, Rushden, England NN10 0RA

Bankers

NatWest Bank 10 Station Road Clacton on Sea Essex CO15 1TA

3

Structure, governance and management

Type of governing document

Revised constitution adopted 1[st] October 2022

Trustee selection method

The charity’s Chairman, Secretary and Treasurer are appointed as Trustees by the Executive Committee through nomination and a majority vote.

Governance issues

Trustees are required to familiarise themselves with up to date guidance from the Charity Commission regarding the execution of their duties. Currently this is published as the booklet on their website ‘The essential trustee: what you need to know (CC3)’.

The Executive Committee meet three times a year to discuss new applications for funds from organisations in Teso, consider reports from projects we are / have supported, assess the current organisational and financial health of the charity and plan future activities.

Whilst the Trustees have overall responsibility for the management of the trust and allocation of funds, they abide by the decision of the Executive Committee, except in extenuating circumstances. In certain situations, the Trustees may make decisions and allocate finance between Executive Committee meetings. In such cases all decisions are brought to the Executive Committee for ratification.

The charity employs an Administrator for 16 hours a week, who is not a member of the Executive Committee. The Administrator manages the day to day administration, communication and financial controls of the Charity. He/she is responsible for providing the Executive Committee with accurate financial information and reports, and provides general guidance to the Executive Committee.

The Trust is aware of the risks entailed in its operation and has a detailed risk register and other necessary operational policies which are regularly reviewed. Detailed policies can be provided on request.

4

Partnerships

We work closely with organisations on the ground in Teso, with our main partners being:

We also work with a number of UK partners for the mutual objectives of supporting the people of Teso. These include:

Objectives and activities

Objectives

The objectives, as set out in the constitution, are:

To promote in Uganda (particularly the Teso District) and elsewhere

  1. The relief of poverty, sickness and distress and to preserve and protect health

  2. The advancement of education

  3. The advancement of the Christian religion

Aims

The aims of the charity, reflecting the objectives, are to:

  1. Support the education of children.

  2. Improve livelihoods through the set up of Village Savings and Loans Groups and Self-Help Groups.

  3. Improve agriculture practices through training on climate smart agriculture, animal husbandry and farming as a business

  4. Provide clean water through water improvement projects.

  5. Provide emergency relief.

  6. Support the improvement of health provision.

  7. Support Christian ministry.

5

Summary of Activities Undertaken for the Public Benefit

The Trustees are aware of the guidance on public benefit issued by the Charity Commission and have taken it into account when making decisions regarding the management of the charity and the allocation of funds. The benefit of the charity’s activities under objectives 1 and 2 (‘The relief of poverty, sickness and distress and to preserve and protect health’ and ‘The advancement of education’), clearly benefit the public living in the Teso region of Uganda. The charity’s activities under objective 3 (The advancement of the Christian religion) benefit the people of Teso through providing a moral and spiritual framework that adds meaning to their lives. This in turn promotes mental health, spiritual wellbeing and community cohesion. As the Christian churches are also at the forefront of community development, advancing the Christian religion in Teso brings many added benefits including increased educational and healthcare provision. Also, the Charity expects its partners to help those in need, regardless of faith, gender, disability or race within the Teso districts. The main activities undertaken by the Charity in fulfilling its objectives for the public benefit include, but are not limited to:

6

Letter from the Chair

The accounts for 2023/24 show that TDT remains in good financial health. As in 2022/23, our available general funds were swelled by legacy and other significant donations which enabled us some extra flexibility in funding.

As always water projects were a major activity for the trust as they remain a core area of work and a gateway into further community development projects. Another feature of the year was a major push on funding the development of St Peter’s Theological College led by Rev Robert de Berry. The year also saw the finalisation of the UKAID WASH project in Kalaki which received a positive report from the donors for quality of delivery and value for money. Alongside these major projects the trust continued to support school building, health projects and impactful community development work. This last involves training communities in operation of savings and loans groups, in farming diversification, and in small business development, proving particularly valuable in stabilising communities in the most vulnerable areas of North Teso.

Former TDT Administrators Philip Good and James Seager were welcomed onto the management committee at the AGM in October to bring their varied experience to strengthen the team.

Finally, I must mention David Watts from whom I took over as Chair of TDT in October. David was Chair for five years but, well before that, was a driving force in the development of TDT, firstly as Administrator and then on the committee in various posts. During that time, he has driven forward his great passion for the provision of wells and boreholes to provide clean water in Teso. Over 250 have been provided so far, supporting over 150,000 people in the process. I am delighted to say that David has agreed to stay on the management committee to continue this work and more generally to lend us his experience of working with our partners in Teso.

Andrew Third, Chair, Teso Development Trust

7

Achievements and Performance

Clean water and better sanitation and hygiene

Water and Sanitation has always been a key project for TDT and the foundation of many of our other projects as clean water is simply a key for life and a basic requirement for many community activities. Nearly all our agricultural projects are run in communities that have first been provided with a well or borehole by TDT and savings groups are often established as a follow on from bringing the community together because of water and sanitation. The provision of water brings the community together and usually instigates the set up of other community activities; small markets, growing garden vegetables and keeping livestock or in some communities bee keeping.

7 projects were completed in 2023 providing water for 1072 households or 6932 people. Fundraising in memory of Dr Michael Winter, who was a dedicated for many years, raised £5100 paying for a borehole in Kapelebyong.

There is a list of 23 projects to hopefully be initiated in 2024. Spending on water was £32,455 over the financial year 2023 - 2024 which was 25% of TDT’s total project expenditure. We have had generous contributions from the Drinking Fountain Association and Wilmslow wells for Africa this year as well as from a number of generous regular donors.

Photos show the various stages of development of the borehole in Orapak Village in Amuria (left) and of a spring protection in Abilayep, in the Kumi District (right).

8

PAG Church Self Help Groups

As well as setting up a further 16 Self-Help Groups, this year PAG Central has been running agricultural training in communities where a Self-Help group has already been set up. This year 8 communities were trained, learning about vegetable growing techniques in community or group plots (with the plants then being divided up to be planted in the members own gardens). Communities were encouraged to look at crop production in a more commercial manner assessing which vegetables will get them good profits at the market in addition to growing the traditional crops for food. As part of the project, seeds for onions, tomatoes, cabbage, eggplant, spinach, watermelon and garlic were distributed. Tomatoes and aubergines were particularly successful. Overall families have reported that household health and nutrition is better and they are more easily able to pay for school fees. Once these communities have been trained then work will move on to train an additional 8 communities.

Self Help groups are different from the traditional Village Savings groups as they aim to bring representatives from the different groups together to discuss and hopefully find solutions to wider community issues in addition to the initial benefit of providing a method of savings for families. But overall these savings groups have been seen to have a significant positive impact on communities and enable them to better provide for their own needs, improving community resilience and quality of life.

Photos show the establishment of demonstration beds in Olio sub county and Odungura Onyaa Adam.

9

PAG North Teso Projects

The final instalment for the project in Okerai A was sent in 2023 and the project is now finished. As for the groups PAG Central tomatoes and aubergines have been very successfully grown and farmers are grateful for the increase in production levels. Communities in Okerai A embraced climate smart agriculture practices such as soil management and conservation agriculture e.g timely planting and using organic pesticides. They have also been encouraged to practice small scale irrigation using drip bottles and water collection areas to provide water during drier seasons. Some VSLA groups have been able to invest in livestock, with households initially sharing an animal and the off-spring then being distributed among the different families as they arrive. Sheep are a popular choice as they have a short gestation period and can cope with harsher climate conditions.

Once work in Okerai A was complete. work then started at Odiding in Kapelebyong, supporting community development with 300 households. Tree nursery planting is a part of this project as well as training on fuel efficient stoves and livestock husbandry. This is a 3 year project and costs approximately £16 per household per year.

Photos from Okerai A show, clockwise from bottom left; Mr Omwata and his wife drying maize.

One of the farmers groups peeling the cassava they have grown.

Mr Emmanuel Elumu standing next to the tree grown with seedlings he received as part of the project.

Miss Grace Aguyo stacking the bricks she has started making as a result of the project.

10

Photos from Odiding show; above - Mr Ekareu doing a training on vegetable growing the group. Middle; Mrs Helen Alao inspecting her aubergine.

Far right; savings group members in Odiding posing with their savings box.

Ministry

Significant efforts at fundraising by Robert de Berry resulted in £45,000 being raised for St Peter’s College. As a result a new classroom and staff office block is on its way to completion at the college which hopefully will be fully in use by 0ctober 2024. The college has many enthusiastic students and is currently being successfully run by the Principal Boniface Epsom, supported by the Diocesan Secretary, Sam Ediau and Bishop Kosea.

PAG Kumi continue to successfully run their In Service Bible College with 128 students successfully graduating in January 2024. Overall the course is greatly —> aa appreciated as it enables pastors and leaders who previously had little or no training to feel more confident and better equipped to lead. The course is specifically designed not to take participants away from the their families or congregations for long periods of

time, allowing them to train whilst continuing with their usual responsibilities. £5300 was sent out in 2023 and, given the previous success of the course, TDT hopes to continue to find the funding to keep it running. 11

11

Supporting Healthcare

This financial year spending on health was only 5% of the total project expenditure. TDT continued to liaise with the Ngora Freda Carr Hospital over the expenditure of a major grant in 2022/23 for the building of an incinerator and just over £6,000 was spent on the Kumi Compassionate Fund. Helped by consistent support from some regular donors, TDT has made an effort to keep the money allocated to the Compassionate Fund stable over the last few years as it meets an important need within the community and gives those already in a desperate situation vital support.TDT receives regular updates from Paul, the hospital social worker, on the various stories of people the fund has supported - often the elderly, those with no family or mothers who are raising their children alone.

Irene Arionget (left), 17 years old with cerebral palsy was raped and got pregnant. As her parents are poor they were unable to offer her any support. She received 469,400 UGX (£101) from the Compassionate Fund towards the costs the costs of anti-natal care at the hospital.

Gloria, who is one year old, had a bone infection on both legs. She received treatment for the first leg in January and the second in March. Gloria’s family paid 650,000 UGX (£140) towards the cost of the treatment and the remaining 341,950 UGX (£74) was paid by the Compassionate Fund.

Stephen Otim (bottom), 5 months old, lost his mother recently because of preeclampsia related conditions leaving him in the care of his father who also has 5 other children and is very poor. Stephen was admitted to the hospital with severe malaria and a bacterial infection. He received 95,100 UGX (£21) towards his medical bills.

Joseph Otim (bottom far right) who is only one month old received a foot support from the orthopaedic department to correct his congenital clubfoot. This cost the fund 50,000 UGX (£11).

12

Education

This year work has continued on Aminit High School, focussed on the roofing. The roof, windows, doors and plastering were completed on the block supported by St Peter’s Ruddington which provides 4 classrooms and an office and storage room. There are now 11 classrooms at the school and 257 students (131 boys and 126 girls). The government have agreed to provide pay-rolled teachers. This is a massive improvement to the situation the school was in when TDT became involved a few years ago where they were sharing or borrowing classrooms from the local church and primary school.

Atalinga primary school in the Apopong community is progressing as funding allows. The next tranche towards the end of the year should allow the metal sheeting to be put on the timberwork which is currently being erected on a four classroom block. Once this work is completed all the local primary age children will be able to be taught here, at present the older children (8-10) have to travel some distance to school.

A comparatively small amount of funding was also sent for the repair of the latrine block at Teete Primary School in Soroti. The school is connected to the Church of Uganda in Soroti and is trying to establish itself to provide affordable high quality education to local children.

Photos show the new latrines at Teete School (above). The progress of work at Atalinga (bottom) and top right Aminit High School.

13

Future Plans

The objectives for 2024/25 arise from the need to complete current commitments and respond to the issues and project ideas presented by the partners for review by the committee. These are:

To provide Relief Support

To support Education

To encourage the creation of Jobs and Income

To enable the provision of clean water in the rural area

To help develop Food Security

To improve Health care

To support Christian Ministry

14

Accruals Accounts 2023/24

Financial Review

Income

The Trust income in 2023/24 was £104,644 compared to £160,904 in 2022/23 Donations came from

The Churches giving support have been

Chawn Hill Church, Stourbridge

St Andrew’s, Ilford

St John the Evangelist, Ashton Hayes

St John’s Holdenhurst, Bournemouth

St Peter’s Church of England, Ruddington

St Michael and All Angels, Billington

St Saviour’s Bournemouth

Uganda Church Association

Trusts making grants were

Wilmslow Wells for Africa £6000

The Jerusalem Trust £10,000

The Drinking Fountain Association £3000

The significant difference in income between the financial years 22/23 to 23/24 is a result of some large legacies that were received by the Trust in 22/23. The average income for the Trust between 2017- 2022 is £123,444.

Expenditure

The money spent totalled £141, 849 compared to £108,300 in 2022/23. Details are set out in table on the next page.

Balances

The opening balance for the Trust in April 2023 was £98,778 of which £47,078 was unrestricted funds, £51,700 was restricted funds including £12,257.81 a reserve to fund contingencies. This represents 90% of the previous year’s expenditure. The

15

closing balance in March 2024 was £61,574 of which £18,281 was unrestricted funds and £43,293 in restricted funds. This represents 43% of the years expenditure.

Unrestricted
Funds		 Restricted
Funds		 Total 2023/24 Prior
Year
£ £ £ £
Administration
Costs
Salaries and PAYE £9,023 £0 £9,023 £10,273
Pension Contributions £94 £0 £94 £0
Travel Costs (including
annual visit)		 £282 £0 £282 £1,856
Office and IT Costs £118 £118 £146
Postage Costs £292 £292 £349
Printing and Stationery £245 £245 £209
Publicity Costs £0 £0 £0
Trustees Meeting £45 £45 £0
Audit and Accountancy £1,010 £1,010 £990
Bank Charges £216 £216 £396
Fundraising Charges £0 £0 £0
Total
Administration		 £11,325 £0 £11,325 £14,219
Project
Expenditure		 5.29
Christian Ministry
Training & Support		 £2,550 £46,383 £48,933 £3,957
Development £4,463 £12,752 £17,215 £20,346
Health £6,402 £6,402 £20,579
Relief £0 £0 £4,500
Education £2,911 £17,907 £20,818 £17,960
Child Sponsorship £3,846 £3,846 £5,140
Water £32,455 £32,455 £17,510
Channelling £855 £855 £4,089
Other Projects £0 £0
Total Projects £9,924 £120,600 £130,524 £94,081
Grand Total £141,849 £108,300

16

Paxt•n Cknrhy SOFA Rep•rt aj at 3110312024 Pyl•fl Chrfty no. 11105139 Teso Development Tntst Prlnted: 09m12024 E•d•vme•l T•tal Prltyr veAr 27.927 7A717 I04.645 160. LThantsble ￿til.1￿CS Invertments T•tal 17.927 7&717 IQ46 16•,9•5 xpe•dlthre oa: Rai%iD8 lun& Chantsble actiiities 29J31 141.849 IOB299 exw T•tal 29J iiuii .35J93 .373•4 Nel 8Jm%'(loMe%) on ia¥e1me￿S el ithc•mellexpr•dll•rel .35J9J .J7J•4 fj6 el .Mo•"trntnl la Fund% .W797 4•8 .J7.2•4 52.61)6 0￿1 funib fonnrd 47.071 51.71K> 9U.771 otsl <Arried lornrd 4JJgJ 61S74 17

hxt•n Chartty Comaxsion BAlaAce Sh•ot M at 3U•312•24 P4elafl Chartty no. 1005139 Tejo Dtvtknprnent Truit Printed: 09M912•24 Prior fiwdl xed IWibl¢ xx¢ts lentss¢ Jo¢lx tOLk% 2.794 766 al buak and in ha 58.7KI 61J74 9&012 &lorL" fallw due withm one ye 61J74 61J74 9&771 g1.T78 old ffiel M%elJ or Ilabilil 61J74 9J.T71 eslnciod 1￿me fw nrntti¢ted lillmb enlu￿10tt raeer¥E 4J293 IH281 51.7CrfI 47.07 T￿21 61J74 94.778 Sy¢d by oue or iwo tnuleej bknit.of all tht D*te of •ppvw 51zAalMre 18

ADMINISTRATION, COMMUNICATIONS AND PUBLICITY

The Teso Development Trust newsletter, leaflets and website are the principal means of communicating with our supporters. Some supporters promote the work of the Trust in their churches. The administrator and Management Committee members make presentations at Church services or meetings. The main newsletter has a print run normally of 500 copies and is also available on the website to download as a PDF.

Supporters undertake various fund raising ventures ranging from sponsored cycle rides to concerts and the Trust resources these with literature, its website information and Just Giving facility through which increasing numbers of people have been donating online.

Administration Analysis

Administration
Analysis
Income 104,644
Salaries & Pension £9,117 8.71%
Travel Costs £282 0.27%
Office Costs £118 0.11%
Postage Costs £292 0.28%
Publicity and Printing
Costs		 £245 0.23%
Trustees Meeting Costs £45 0.04%
Bank Charges £216 0.21%
Audit & Accountancy £1,010 0.97%
£11,325 10.82%

RISK ASSESSMENT

The Trust is aware of the risks entailed in its relationship with the Ugandan Churches and other partners who may misuse funds. The risks are low because funds are transferred through ongoing liaison with Trust partners, a requirement to acknowledge funding transfers, regular feedback reports, the provision of receipts, a checking of expenditure during the annual visit and the requirement those partners have their own independent auditing regimes.

19

Another risk is that involved in the transfer of funds through the banking system to Uganda. This is low through the Trust’s use of transfer facilities of an international money transfer agency which is a major international operator in transfer of funds and which has an insurance scheme that compensates any loss of funds that may be its responsibility.The risks concerning people visiting Teso are low because visitors are housed in known accommodation and hosted from their arrival in Uganda until their departure by known local leaders who are very experienced in welcoming and looking after Western Guests. All visitors are also briefed by the UK Trust team about risks and health issues before they travel. The Trust keeps a risk register and has other important policies in place to ensure an effective operational system. In particular a Safeguarding Policy in January 2009. All personnel employed by the Trust or under its aegis as volunteers likely to work with children or vulnerable adults are required to have a DBS check.

Reserves Policy

The Trustees have agreed to hold a permanent reserve of £5000 which is deemed sufficient to cover the winding up of TDT administration should that course of action be agreed upon at any time. In addition a sum of £5000 is held as a flexible reserve to meet urgent aid needs or to provide resources for prompt matched funding requirements. Any withdrawals from these flexible reserves will be made up from general funds within 12 months of the date of withdrawal. The Trustees hold most of the charity’s resources in interest bearing accounts with balances in the charity’s noninterest bearing current account being maintained at a level not exceeding that sufficient to facilitate transactions. The Trustees have taken the view that as at any time the charity hold funds from donors who have designated the gift and that otherwise apart from reserves funds move quickly through the TDT accounts, funds will not be held in investments which place the principal of the investment at risk. The Trustees will take professional advice on investments which give a good rate of interest while maintaining necessary liquidity of funds.

20

Independent Examiners Report cHAR￿y ((wAssK￿ Ind•p•nd•nt •xamln•rfs r•port on th• accounts S•ctlon A 31 2024 Chwlty n• llh• Acr s•¢•ty1 145 of 2011 Ad •x•Y•wlty). I 14515Xb) d tr• R•lwart prol•Mh>nd F￿T w•Ulkal•rfs) Of body Rust￿) P•p Id4

The trustees declare that they have approved the trustees. report above. Si9ned on behalf of the charitys trustees.. Declaration Signature(s) Name(s) Position (&g. chair, treasurer, etc.) CXAIL Date: 22