Charity registration number 1011451
Christian Development Uganda
Annual Report and Financial Statements
For the year ended 31 December 2024
Christian Development Uganda
Trustees Annual Report
For the Year ended 31 December 2024
Charity Number: 1011451
Principal Address: Greenleas, Orchard Way, Cranbrook, Kent TN17 3LN
Names of Trustees who managed the Charity during the Year
- Miss Esther Byrom 6. Mrs H. Peachey 2. Mrs E. Glasgow-Vasey 7. Mr M. Peachey 3. Mr A.Z. Fynes-Clinton 8. Mrs C. Potter 4. Mr M. Henderson 9. Rev R. Smith 5. Mr M.W. Lloyd (Treasurer) 10. Mr C. Townsend (Chairman) 11. Mrs S. Townsend (Secretary)
Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent ME19 4JQ
Independent Examiner: Mr J.V. Gould FCA 18 Manor Way, Kidlington, Oxford OX5 2BD
Type of Governing Document : The Charity is governed by a Deed of Trust dated 17 May 1992 and Deeds of Variation dated 29 April 2006, 1 May 2020, 29 November 2021 and 13 April 2024.
How the Charity is constituted: As a Trust.
Charity Trustee Selection method: New Trustees are appointed at the invitation of existing Trustees.
The objects of the charity:
To promote any charitable purpose for the benefit of the inhabitants of Uganda and other parts of Africa, including the advancement of education, the relief of poverty, sickness and distress, the preservation and protection of health, and the advancement of religion.
The trustees have confirmed that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission.
Summary of the Main Activities in relation to the Objects:
Christian Development Uganda supports through grants the work of Word And Deed Uganda (WADU) a charity based in Kabale, southern Uganda which is incorporated as an N.G.O. in Uganda (registration number INDR 16001 5236NB). It supports Batwa people and other rural poor through evangelism, education, health and nutrition monitoring and the provision of basic necessities. Through a Sponsorship Programme, twenty-one needy children are supported in primary and secondary education.
The UK charity is entirely run by volunteers, and seeks donations from any individual or organisation that wishes to support its work. Almost 95% of Christian Development Uganda’s expenditure in 2024 was paid to WADU in grants. The remaining 5% represents Christian Development Uganda’s own running expenses, 67% of which was covered by specific donations.
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Six trustees and supporters visited the Kabale area on a tour of inspection in May and June. They were able to accompany WADU in their visits to primary schools and helped build latrines at the villages of Kinyarushengye and Murambo.
The trustees met in person at Witney in March after the AGM and by Zoom in July, November and December. Newsletters were published in June and December.
The trustees have had regard to the guidance issued by the Charity Commission on public benefit. The trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. There were no serious incidents during 2024 that should have been reported to the Charity Commission for England and Wales but were not.
Financial review of the year 2024:
It is the policy of Christian Development Uganda to maintain a reserve sufficient to pay the running costs of WADU for six months or more, which has been achieved in 2024. At the year-end we held £24,885 in restricted funds and £13,599 in unrestricted funds.
M.W. Lloyd (Treasurer) 15 April 2025
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CHRISTIAN DEVELOPMENT UGANDA
STATEMENT OF FINANCIAL ACTIVITIES
For the Year ended 31 December 2024
| Income from: Donations and legacies (note 2) Charitable activities Investments Total income Expenditure on: Raising funds Charitable activities (note 3) Total resources expended Net gains/(losses) on investments Net incoming/(outgoing resources before transfers Gross transfers between funds Net movement in funds Fund balances at 1 January 2024 Fund balances at 31 December 2024 |
Unrestricted Funds 2024 £ 34,065.78 - 503.04 - (45,023.23) - - 24,053.69 (10,454.41) (10,454.41) 34,568.82 (45,023.23) 13,599.28 |
Restricted Funds 2024 £ 52,951.09 - - - (51,719.62) - - 23,623.62 1,231.47 1,231.47 52,951.09 (51,719.62) 24,855.09 |
TOTAL 2024 £ 87,016.87 - 503.04 - (96,742.85) - - 47,677.31 (9,222.94) (9,222.94) 87,519.91 (96,742.85) 38,454.37 |
Unrestricted Funds 2023 £ 59,296.18 - 645.85 - (38,192.04) - (18,062.17) 20,365.87 3,687.82 21,749.99 59,942.03 (38,192.04) 24,053.69 |
Restricted Funds 2023 £ 67,645.15 - - - (94,734.31) - 18,062.17 32,650.61 (9,026.99) (27,089.16) 67,645.15 (94,734.31) 23,623.62 |
TOTAL 2023 £ 126,941.33 - 645.85 - (132,926.35) - - 53,016.48 (5,339.17) (5,339.17) (132,926.35) 127,587.18 47,677.31 |
|---|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year
All income and expenditure derive from continuing activities
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CHRISTIAN DEVELOPMENT UGANDA
BALANCE SHEET
As at 31 December 2024
| Current assets Cash at bank CAF current account CAF gold account Net assets Income funds Restricted Alternative Gifts Batwa Sponsorship Stanton Harcourt Primary School Vehicle Appeal Unrestricted General |
£ 25,929.18 12,525.19 1,307.00 16,881.09 6,247.00 420.00 - 202 |
£ 24,855.09 13,599.28 38,454.37 4 38,454.37 |
£ 29,394.28 18,283.03 916.62 17,360.00 5,347.00 - - 202 |
£ 23,623.62 24,053.69 47,677.31 3 47,677.31 |
|---|---|---|---|---|
C Townsend (Chair) 23 July 2025 Charity Registration No. 1011451
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CHRISTIAN DEVELOPMENT UGANDA
RESTRICTED FUNDS
For the Year ended 31 December 2024
| ALTERNATIVE GIFTS Balance brought forward Donations Grants Transfer to Ministry Income less expenditure Balance carried over MINISTRY Balance brought forward Regular giving Donations Transfer from Alternative Gifts Grants Income less expenditure Balance carried over SPONSORSHIP Balance brought forward Regular giving Donations Grants Income less expenditure Balance carried over STANTON HARCOURT PRIMARY SCHOOL Balance brought forward Donations Happy feet donations Grants Income less expenditure Balance carried over VEHICLE APPEAL Balance brought forward Donations Transfer from General Grants and associated bank charges Bank charges Income less expenditure Balance carried over |
916.62 390.38 1,307.00 17,360.00 (478.91) 16,881.09 5,347.00 900.00 6,247.00 - 420.00 420.00 - - - 202 |
2,182.00 (1,351.62) (440.00) 25,846.00 13,503.09 440.00 (40,268.00) 11,000.00 - (10,100.00) 420.00 - - - - - - 4 |
1,650.52 (733.90) 916.62 27,683.30 (10,323.30) 17,360.00 3,123.67 2,223.33 5,347.00 193.12 (193.12) - - - - 202 |
1,222.70 (1,956.60) - 25,716.00 6,617.47 - (42,656.77) 7,811.00 83.00 (5,670.67) - 510.00 (703.12) 25,684.98 18,062.17 (43,722.15) (25.00) 3 |
|---|---|---|---|---|
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CHRISTIAN DEVELOPMENT UGANDA
UNRESTRICTED FUNDS (SUMMARY)
For the Year ended 31 December 2024
| Balance brought forward Donations Expenditure - Support costs Grants Transfers to restricted funds Income less expenditure Balance carried over |
24,053.69 (10,454.41) 13,599.28 202 |
34,568.82 (5,141.98) (39,881.25) - 4 |
20,365.87 3,687.82 24,053.69 202 |
59,942.03 (421.50) (37,770.54) (18,062.17) 3 |
|---|---|---|---|---|
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CHRISTIAN DEVELOPMENT UGANDA
NOTES TO THE ACCOUNTS
For the Year ended 31 December 2024
1 Accounting Policies
Charity Information
Christian Development Uganda is a registered Charity, governed by a Deed of Trust dated 17 May 1992, as amended by subsequent Deeds of Variation dated 29 April 2006, 1 May 2020, 29 November 2021 and 13 April 2024. It was formerly known as Friends Of The African International Christian Ministry
Accounting Convention
The financial statements have been prepared in accordance with the charity's governing document, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, on a receipts and payments basis and under the historical cost convention.
Going Concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and they therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Charitable Funds
Unrestricted funds are available for use at the discretion of the trustees in the furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are:
Alternative Gifts - funds are used to purchase specific useful items for the rural population in Uganda.
Batwa - funds are used to provide school meals, educational materials and activities for Batwa primary school children. Sponsorship - funds pay school fees for vulnerable children of secondary school age who would not otherwise receive an education
Stanton Harcourt Primary School - funds are for playground equipment and shoes for primary school children. Vehicle Appeal - funds are used to enable WADU to purchase their own vehicle for use by their aid workers. During the year, the Stanton Harcourt Primary School restricted fund was fully expended.
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of obligation can be measured reliably.
Grants are included in the accounts once they are approved for payment by the trustees.
Cash and Cash Equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown in current liabilities.
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2 Income from donations and legacies
| Donations Legacies |
Unrestricted Funds 34,065.78 - 34,065.78 202 |
Restricted Funds 52,951.09 - 52,951.09 4 |
Unrestricted Funds 37,636.18 21,660.00 59,296.18 202 |
Restricted Funds 67,645.15 - 67,645.15 3 |
|---|---|---|---|---|
3 Expenditure on charitable activities
| Grants to institutions: Word and Deed Uganda Other Support Costs Travel Bank charges Stationery and newsletters Website, phone and software Professional fees |
Unrestricted Funds 39,881.25 - 1,769.07 216.75 1,656.16 - 1,500.00 45,023.23 202 |
Restricted Funds 51,719.62 - - - - - - 51,719.62 4 |
Unrestricted Funds 37,770.54 - - 211.50 - 210.00 - 38,192.04 202 |
Restricted Funds 94,709.31 - - 25.00 - - - 94,734.31 3 |
|---|---|---|---|---|
Word and Deed Uganda (WADU) is a charity registered in Uganda as an N.G.O. Its aims are in line with those of Christian Development Uganda (CDU). The two charities are not connected.
4 Trustees expenses
Five trustees were reimbursed expenses totalling £3,260 (2023 : £Nil) during the year. The trustees received no remuneration (2023 : £Nil)
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Christian Development Uganda
Independent Examiner’s Report to the Trustees of the Christian Development Uganda, Charity number 1011451, on accounts for the year ended 31 December 2024 set out on pages 4 to 9
I report to the trustees on my examination of the accounts of the above charity (‘the Trust’) for the year ended 31 December 2024.
Responsibilities and basis of report:
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect;
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records
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.
J V Gould FCA
18, Manor Way, Kidlington, Oxon
23 July 2025
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