Company regislration niimber.. 02934493 Charity regi%lration number.. 1038785 Promote Mifumi Project Ltd (A Company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 May 2024 Walden Way & Co Ltd Chartered Certified Accounlanls & Regislered Auditors Unit A3, Gateway Tower 32 Western Gateway London E161YL
Promote Mifumi Project Ltd Contents Reference and Administrative Details Trustees, Report 2to9 Independent Ex&minels Report 10 Statement of Finaijcial Activities Balance Sheet 12 Notes to the Financial Statements 13to 19
Promote Mifumi Project Ltd Reference and Administrative Details Trustees Dr R K Thiara Ms J Otumiu M5 P Lucas Mr J P Ndira Seeretary Dr F A Tumer Other orricers Dr F A Tum¢r. Executive Director Principal Uffice 42 Bell Hill Roa(I, Bristol BS5 7LU Companv Registration Number 02934493 Chirlty Registration Number 1038785 Bankers Elarclays 53-55 Broadme¢id BRISTOL Nat Wcst 740 Walcrside Drive. Aztec Wesl BRISTQL Independent Examlner Walden Way & Co Ltd Chartered Ccrlificd Accountants & Registered Auditors Uiiil A3, Gateway Tower 32 Wesiem Gaieway London E16 IYL Page I
Promote Mifumi Project Ltd Trustees, Report The Irusiees, who are directors for the purposes of company law. presenl ihe aiinual report together with the financial statementg of the charitable cornpxny for the year ended 31 May 2024. This Annual Report for the financial year ending 31 May 2023 is presented by MIFUMI'S Directors, who arc also the Truslees in line with the Cornpanies Act 2006. This Report Financial slatement was prepared in accoi'dan¢e with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102) and provisions of the Sialement of Recommended Practice (SORP) applicable to Charilies. ABOUT MIFUMI MIFUMI is a leadiiig ¥rdSS-roots women's rights a¥ency in Uganda, dedicated lo providing coimprehensive support services to 8urvii'ors of violence and abus¢. Initially focused on improving health and education in MifLiini village, the organisalion hÉlS expanded ils qcope Io ¢iddress the deep-rooled issue of domestic violence. Globally rcLognized, MIFUMI aclivcly works lo cornbat harmful practices such 35 bride price and polygamy. which perpetuate violence against women and Children. Through holspol mapping exerciseg, MIFUMI ideiitifies areas with high prevAlence of sexual and gender-based violence (SGBV) and violations of sexual and reproductik'e health and ri&yhis (SRI-IR). Their inlervenlions primarily larger these holspols, 51tuated ar the Parish level, in districts such a5 Bu(tska, Bugiri. Bukwo. Iganga, Kalangala, Kween, Mayuge, Mbale, and Namayingo. MIFUMI envisions a world whcre women enjoy their rights, challenge disabling norns, and niake decisions reg7arding IhLir safely and well-being. They eimploy a wolan-Centr¢d approach lo eiid abuse. priorilise thc safely of women and ehildren. aiid Liiipowcr survivor% lo dcmand jiislice. To fostLr siislaiiiable progrcss, MIFUMI believes in iiitegrated intcrvention% that addreys individiial needs while coiisidering the broadcr contextual cnvironment. In addilioii lo their advocacy efforts, MIFUM15pearhcdds three visal projects in Mifumi Village.. m1MI Health Cenlre, Mifumi Priniary School, and Mifiimi Secondary School. mi11 Health Cenlre addresses gender inequality and health disparilie5. focu%ing on reproductive health, malemal mortality, malnLilrition, and non-communi¢able diseases. Mifumi Primary School provides quality education following the national curriculum, with a particular emphasis on promoliftg girls, education and nurNring early childhood development. Mifurni Secondary School, aims lo dcliver ex¢cplional Icaming cxperienccs thai empower sludenls t() excel acadeinically and develop cssenlial life skills. MIFUMI iq a C<ilaly8t for change, advoL'aling for women's rights and ch&llenging social structures ihat perpetuate violence and discrimination. Through their iinwavcring commilrnent. they strive to ¢reate a brighter futurc where women can exercise their rights and live frce from violence and &buse. STRUCTURE, GOVERNANCE AND MANAGEMENT Governance: Promolc Mifumi Projeci Ltd lalso referred to as MIFUMI UK) is a charity, a company lirniied by guarantee wilh 118 governing document, a deed of trust and constitution as dcfined by the Coinpanies Act 2006. The company was established under a Memoraiidum of Association which established the obj¢cis and powers of the charitable oinpany and its goveniing uiider its Articles of Association. In ihe event of the coinpany being wound up, nienibers are reqiiired lo contribute an amount not exceeding £1 The Company is based in the UK with a sister company, MIFUMI Uganda, that is based in Uganda and is registered as a Charilablc Conipany Limited by Gukwantee in Uganda. Page 2
Promote Mifumi Project Ltd Trustees, Report The two organisationq operate with one objective and clearly spelt-oul principles as explained below., MIFUMI UK is responsible for developing and sustaining relationships with UK fund7ng agencies and producing applications for grants for the relevant projects in Africa. MIFUML UK manages and appropriately disburses all grants awarded through the ¢harity. It also provides routine support to MIFUMI Uganda and monitors compliance with financial and programme agreements. li. MIFUMI L'ganda has responsibility for the day-to-day management and implementation of all projects in Uganda. iii. The two organisations art jointly responsible for their overall strate¥i¢ direction and for the idenlificaiion, fomiulation, scheduling and budgeting of all projects. iv. Direclors and senior niaiiagers of both organi5ations are in regular contact and meet approxiinately four limes a year to review their joint rcsponsibililies. Recrultment and Appointment of Trustees Thc trustees have all been recniited froni friendb of the charity. benefactors or individuals noniinatcd by benefactors. New Iruslees are appointed by vote of the exi51ing trustees. The trustees are limited to a miniinum iiuinber of three with no upper limit. MIFIIMI UK and MIFUMI Ubyanda do not share trustee4. MIFUMI Ubyanda is governed by an independent, locally identifie(L and appointed board of Irustccs. Induction #nd Tralnlng of Trustees All trust¢cs appointed to dale have bcen familiar with Ih¢ detailed objectives and work of the Charity. All tNslees #re encoiiraged lo attend appropriate extemal training courscs for chArily Iru51ees. Thc chair and trcHsurer h&ve allended such courses, and boih h&ve extensive experience a5 truslc¢5 of other charities. All trLi%lees have a day-to-day involveinenl in the activities of the charity. Risk Management The risks 10 whi¢h the charity is exposcd havc been ideniified and review¢d by the rruslee$. Due lo the nature of the stwcture of the charity, the sinall nuinber of employe¢5 and the orgyanisaiioii's re1411ioiiship wilh our si%ier company in Uganda, the major risks of MIFUMI UK are all associated with findiicial probity, and these hdve been minimised by the implemcntation of suilable Inlernal control procedures for the ULlthorisalion of all transactions and projects. The Purpose MIFUMI'S mission is lo strengthen community-ba%ed and civil sociery response5 to Violence against women and girls (VAWG). We do this by working at the commwiity level in Uganda to enable the proi'ision of a focused, complete range of support to survivors and pioneering ¢ampaigiis on hamiful social praclices, particularly bride price. MtFUMI's activities are guided by our Theory of Change which espouses our beliefs about how change happens. The Objectives To advance education and to relieve need in Mifiimi village, Tororo district. eastern Uganda, by the provision of a school, a medical centre, and in such other charitable ways as the trustees may deterrnine, and to advance the education of children 2nd young person5 nationally and inlemalionally, in particular on issues of health and domestic violence. Focus of our work for the public benefit. Page 3
Promote Mifumi Project Ltd Trustees, Report The Context of Work The programme activities were iTnplemented within a coniext of ever-increasing ¢ost of living which has had a kno¢k-on effect on oiir ability lo provide the expected slandard of support for our beneficiaries. In response we have had io ralionali5e acÉiviti¢s and, in some cases, reduce the scope of support we are able lo provide. There ha5 also been a sigiiificant change in the policy of donors with many institutional donors redu¢ing their contributions to the international aid envelop and changing their priorities away from gender equality eoneerns. These changes have affected our fundraising effort, and we are in the process of reviewing and adapting to the new situation. Locally. in Uganda, Ihe persistent narrowing of civic space through restrictive adminislrative and legislative Ineasures requiring civil society groups to comply wilh very demanding procedures continue5 to support a sub-optimal policy and operaiional environinenl which Ihrealens civil society indepei)dence. Despite these challLnges, we (Ire proud to have realiscd beneficial oulcomcs for our qervice users through application of important programme priiiLiples which inclLide cornmiinity-led and uscr-centric approaches and a vis'ion of enhanLing siistaindbility. Our priorities continue to be to support primary and secondary education in Mifumi village Uganda by providing meals, books, and other nece55itie% for poor pupils and smdenls to gel an ediicaiion. Ihe njnning of healih centre promoting heath care and health promotion activities for the cornrnunity, and national level support for the safely and wellbeinsv of women and familie8 affected by violence and abuse. BENEFITS DELIVERED ()bjeetive I: The Promotion of gender equAlity and womeTh'$ empowerment, addressing gender-bised violence, Child marriage and teenage pregnanev. Communlty Educatlon and awareness MIFUMI carricd out commuiiity mobilization activities, reaching 248,983 people (153,200 wcrc young people between l 0-24 years) with iiifomialion and knowledge to reject violence and &biise, access services, negoliale quality of care with service providers and provide infornied support to peer%. This wa% done through dialogues. conimemoration of 3 iniernaiional days, door-lo-door aciivilies, largeled conver8aiions in place5 of cntertaii)ment. sports grounds, places of worship, and other commui)ity gatherings. Access to justice MIFUMI supported 3964 survivors wilh vari0118 intervcnlions. 2,11 l of them involved women and girls. 940 of the L'ases were reported by yoiing people. The nature of the cases varied with 1910 (520/0) being Lriminal while 1784 (480/0} were civil cases. Child neglect was the most comTnon type of report receivcd. Access to medical carc for survivors was supported Ihrough the distribution of vou¢hcrs. We are proud to note that 740/y of court cases were sucCesfullY coiicluded with a majority taking 3-6 month% and costing an average of 25 pounds which is very cost effective for Uganda. The was a significant increase in cases closcd at court in period 4 at 130 (78 Convietions) compared to 3R in Ihc prior period. Time sensitive medical eare has also increased with 663 survivors receivin8 medical examination within three days of attack coinpared to only 234 the prior year. Shelters MIFUMI supports Ihree shelters through which a total of 265 women were supported during the year to receive psychosocial counselling, protection, temporary accommodation, medical attention and legal services. Services At community level The programme expaiided to nine addittonal hotspot comniunilie5 and established and brought together 1226 Survivors to forn1 24 Survivor Support Groups. Page 4
Promote Mifumi Project Ltd Trustees, Report National Helpline". The helpline receivod 778 calls and offered legal advice. infomation, r¢f¢al and psychosocial %upporl. The helpline offers legal advice, inforn]ation. referral, psychosocial support and follow-up of callers. TrAining of Communlty volunteers 1026 community volunteers were Irdined lo be able to engage in self-mobili2ed inilialives, advocate for respect of rights of women and children, and implementation of gender p05ilive policies and law. The programtne proactively trained staff and stakeholders on gender equity and social inclusion (GESII to prepare for future advocacy &nd reached 1861 Persons with Disabilities in its cngagcment Sessions and meetings. 149 stakeholders from formal and infor]Mal sectors were Iraincd on beller impleinciilalion of gender response plans. Di4%eminalion of lawq.. 3000 copies of relevant lawq and policies were prinled (English version) and disseminated, these include Ihc D(Jni¢stic Violencc Act. the constitution of the Rcpiibli¢ of Uganda, Thc Penal Code Act, The DV A regiilations, the Gender Policy, and the Adolescent Frarncwork. Gender response Plans.. MIFUMI siipported nine District local governments to develop and implement gender response plans. 53 officials were trained. Passage of bye-laws and ordinances.. MIFUMI supported local cornmunilies lo democratically pass bye-laws and ordinances 10 increase protection for women and children. Disability main-streaming.. This activiry involvcd the training and engagement of 802 stakeholders 10 develop polici¢s and procedures lo enhancc parlicipatioi) of p¢opl¢ with di5abililies in MIFUMI activitics. IMPACT Better coordinAtiOD and co-cr¢ation Thc programme has progressivcly blrengihencd thc multi-secloral dpprodeh which has cnabled collaborylion. networkiiig and rcfcrra15, thereby incrcasiiigy aceess lo juslLCC. Througih multiple meetiiigs and capacity building se%sions of fomal actor%, informal actor%, Ioc(Il council leaders, paralegalg and commiinity volunteer%, the programme has identified and addressed barriers that were previoiisly hindering access to Jiisti¢e for survivors. Incre#$ed community widL foeu5 on h#rmful prtsctlces The activities have enablcd MIFUMI 10 addrc%s and draw community attention 10 hamifijl practices. For instance, co()rdinali0i1 Wlth fjommunily actors lcd lo Ihc rescue of 34 girls from child Ialage thi5 year alone. Cominunilies are now much better placed to rccognizc violence, reporl il. and offer.siipporl to siirvivors. Inerea$ed awareness of gender-bAsed violence and how to prevent it The incrcdsc of grass root awareness and iiitentional targeting by MIFUMI activities has encoliraged more commiinity led solutions to enicrge. Evidence shows incrcased self-niobilized action, where cOnnunIty members are s'&fely intervening in cases and creating hostile environments for perpetrator5 of abuse. Attltude change There ha5 been a noticcable change in the attitude ar Community level. The communities are more proactive in reporting ¢ase5 and supportin8 survivors. This conlrasls with Ihe past when community members held that 'it is nol my busine55" and would turn a blind eye. Empowerment Young pcoplc have been meaningfiilly involved and empowered through engagement rneelings exploring issues around power daMIC5. choices, behavioiir. dcci5ion making, mental health, and body autonomy. In an assessment done with benefiting young pcople, 87 /0 acknowledged that MIFUMI activities has enabled their access to leaders and those with power. The yowig people are better able to raise their issues and challenges ihrough forums that bring young people and leaders. in the same room, the issues are responded to better by the leaders. Page 5
Promote Mifumi Project Ltd Trustees, Report 37.90/0 of the young people assesscd, reported ihat they had gained a deeper underslandillg of children rights Ihroiigh ihe activities of MIFUMI. These include Ihe right to education, protection, and parentrl care as well as equality and non-discrimination rights, rights of people with disabilitics and women's rights.. Objective 2: A¢cess to quallty health care through Mifumi HeAlth Centre The health ¢entre uses a community-based approach to rigorously engage with the Community through community meetiiibys and ihrough work with the Village Health Team members serving the Mifumi Health Centre catchmeni. The unil, is a grade 3 Cenire serving a population of 6204 in the parishes of Soni and Mifumi. ArnoDg the key highlights of the vear Ire the following: There was iinproveinenl in aiilenatal care (ANC) and Posiiiatal care (PNCI al Mifvmi Health Cenlre. The Village Health Teains (VHT%) and cominunity leadcr5 were facilitated to slrengihen rcferral and moniloring of the quality of services, by referring pregnant mothcrs to the facility, and cncoiiraging them to join women's groups as a platforni for savings and investments to incrcase their affordability of Care. Enhanced Awareness about Family PIAnnlng Service5 The are imore women who are seeking family planning 5en.'iceq today than before. Ai the liine of reporting, women are starting to appreciaie the benefily of having a balanced and manageable faniily size. Immunlzatlon was a high scorc with the numbcr of children immunized rising in 2024. Higher male Snvolvement in health service provision. Thcre has bLcn an overall increase in male participation as the empha4is wa% madc for woinen to rL'port al heulih facilities witli their male spoiise5. As a rL%LIII, Inen arc more rcspon4ive and apprec'iative of rLproductive health Services than before. WAter service provision hds gyreatly reduccd the in¢idenccs of water-borne diseayes, and typhoid cases have almost ceascd iii the facilily rccords with only 3-4 cases rcporl¢d per ycar. Reduced malnutrltlon cases Among the chlldren. There have been changes in several malnutrition cases from the conimiinity received. This change is explained by services offered during outreaches such as de-worniing and the health cducation gii'cn lo the mothers. Number (bf atients who accessed the faeill in 202312024; IIYDICATOII TARGET ACHIEVED Total OPI) attendmnce 155111227 Mdternity admission 00 1500 Rcfcrred maternity 20 160 Referred OPD 00 140 'umber of pregnant women Isl visit within first trimester 312 1166 Number of pregnaiit women completed their 4ih vi51t 312 1250 Number of deliveries 296 1341 Number of children under l yr. imniunised for Ineasles rubella 264 1334 Numbcr of lolal family planning new & revisits 1252 1297 Nuinber of HIV clients 00 180 There were a number of challenges that wer¢ registered among them being. O Under staffing The facility Continues to have a slafring constraint.. 6 technic31 and 4 SUp}rt staff serving a population of 6,204 in Mifijmi parish which is inadequate. O The unstable power supply throughout the period affected the centre 40 much, with the laboratory and maternity wing beiiig the most hit. Page 6
Promote Mifumi Project Ltd Trustees, Report O Water supply to the cenlre was hlso disrupted due lo the breakdown of the water piimp Ihat took long lo be repair¢d. O Non-operdtional iheatre has continued lo affect the service delivery al the facility. This has alyected the patients in need of surgical procediires who have lo be referred OTJ. Objeetlve 3: Access to qUAIIty education through Mifuml Prlmary School and Mifumi Secondarv School Our School Motto . 46Work for Progress" Our School Vlission - is to eD4ble childretb realize thelr full potential for development, through providinki outstAnding education. Mifiimi Primary S¢hool has been preparing Olir children for the fiiturc for ihe past 30 years to make their lives belter. We pride oiirselvcs on being the acadcmic giant in the area. and it is no doubt that we were chosen as a model school in oiir locality. We ar¢ known for our ¢icademic excellence and good infrpdStnicMre that makeb for a friciidly le&rning cnvironment. With 688 pupils in iiursery and primary, the school dedicated ils efforts in delivering quality education lo the children of Mitumi. The teaching %laff are 14 in number. includiiig 3 volunteer leticher5 who dedicate their time io leaching. Key Aehlevement5 Infrastructural dei'elopment: ThLre has been Ireimendou.4 impr()vein¢nt in structures ai ihe school with the lalcst being the conslruclion of a modcm kitchen well fittttd willi Lnergy saving stove%. lo cnable meals bc prcpiired in an hygienic environment, and on timc. This kitchen hils the capaL'ity to handle rneh15 being prepared for Ihc 6811 pupils. including thc slaff. Community cngagement: Parental involvemeni initiatives, awarene55 programs, and collaboration with local stakeholders to improve education. Tea¢h¢r Iraining.. Rcgular workshops and trainings were conducted lo enhance pedagogical skills and inlroducc modern teaching melhodologies. Feeding programme A total of 688 leamers and 14 staff benefitted from this programme, in whi¢h mid-day meals of porridgc is served to everyone. This has helped to boost the leamcr'y niilrilion and rediice the rate of absenteeism among the students. Enhancement on teacher's salaries There was noticeable improvemeiit in leaming and this has been attribiited to the top-up bonus to lea¢her's Salaries that arc a niolivalion. A total of14 teachers are beiieficiarie5 10 this scheme. Improved reading eulture: The school curreiiily boasls of a well-slocked library, with textbooks ranging from Nursery lo Primary Seven. The library is glocked with over 1.000 books of various categorie5. The piipil.. book per ratio as in 2024 %tands al 3..1. as compared to 2023. that was at l O.. l . The Agriculture club: Through its agriculture club, the school promotcs best practices in farniiF)g. This ycar-round, il embarked on promoting organic farming, which Sdw the school plant various vegeldbles, including tomatoes, spinach, cabbages, and eggplants used to supplement school meals. Page 7
Promote Mifumi Project Ltd Trustees, Report Mifutni Secolldary School This is a mixed day and boarding school wilh an ideal environmcnt, quality and hard-working s'laff, with standard education facilities to promole a ¢hild'5 ediic&tion. The school, that was opened in 2023, prides itself in being the only s'econdary school in the sub-coiwty. It has abolit 150 students with 15 staff. Aehievements The school emb&rked on construciion of & new girls, dormitory in February, 2024 with completion dale estimated to be in January 2025. The conslruclion of the dormitory of l 00 bed-capaeily, n)arks a significant slep towards promoting inclusive and accessible education for female students. which will provide a safe and supportive environment, allowing g7irls lo focus on their educalioi) without barriers. Additional tLachers (5) were rectviled lo addrcss teacher shorlages. iinprovc 5tudeiil-leacher ratios, and Cnhance the qiiality of education. A total of ovcr 200 text books were prociired during this period. The aim was to improve access to quality leaming rn8tcrials for stiidents. This initiative wlls lo ensure that students have the necessary resources for effective learning and academic excellence. Safe drinking water.. Access to clean water 15 e55enlial for preventing waterborne diseases, promoting good hygiene, and enhaiiciiig overall siudenl well-being. In an effort 10 promote ihal, the school installed water pipes for Ihe proviqion of safe waier 10 rhe school. Beside8 that, Ihtte water tanks of 25.000 litre iotal capacity were insiall¢d to ensure walcr supply 10 Ihe school is not inlerruplcd. In a bid lo improve ele¢iri¢ity access, reducc cost5, and promoie 8uslainability in the school, solar power was ii)slallcd io provid¢ a reliable, cost-effective, and enviroi)mentslly fricndly enLr¥y source. ACKNOWLEDGEMENTS Wc are ever so grdteful for the tremendou5 support we reccived during rhe year th&t made it possible to ¢ontinue Ihc work of fulfilliiig MIFUMI'5 mission and tissisling margindlised aiid hard to rcach commuiiilies lo lift themselves out of poverty. We are grateful to oiir donors including the Dutch Government, UL41D, Ihe Jo-cox Memorial Fund, Mensen Mel-eeii Missie, Guernsey's Overseas Aid and Development Commission, the Standard Bank ot Jersey, UNWOMEN, Trinity Trust Jersey and Ihe Community of Jersey Channel Islands, for lh¢ generous support. We extend our appreciation lo Ihc dislri¢i lo¢al governmcnls in our resp¢¢tivc districts of opcration and lh¢ friends of MTFUMI, who have all played an in)portant rolc in sustaining the activilies of MIFUMI. FSnanclal Review The inconie was £55,129 (2023 £61,822) and expenditure of £ 55,06312023 £72.712 }, resulting in a surplus of £66 (2023- deti¢it ot £1 0,8761. Total fiinds sland at £7,908 (2023.. £7,842). Restricted funds: Resiric(ed funds as ai 31 May 2n24 are £O.0012023'. -£0.00). Unrestrieted funds: Unrestri¢ted funds <iS at 31 May 2024 are £7,908 (2023: 7,842). Re5erve$ pollcy Minin1 reserves are held by the charity other than those represented by restricted funds. Monies are received from the various benefactors and are transferred lo the appropriate. On this basis, there is no forn]al reserves policy. Thc trustees (who are also the directots of Promole Mifumi Project Ltd for the purposes of company law) are rc5ponsible for preparing the truslecs, report and the financial statements in a¢¢ordanLe with the United Kingdom Accounting Standard5 (Uiiited Kingdom Generally Acccpted Accounting Practicc) and applicable law and regulations. Page 8
Promote Mifumi Project Ltd Trustees, Report Statement of Trustees, Responsibilities Company law requires the Irustecs lo prepare fiiiancial statements for each financial year. Under coinpany law the Iruslees must not approve the financial statcments iinle5S they are satisfied that they give a Itue and fair view of the slate of affairs of the charitable company and of its incoming resources and application of resources. including its income and expenditure, for that period. In preparing these fjnancial statements, the trustees kre reqiiir¢d to.. select suitable accounting policies and apply them ¢onsisEntly' observe the Ineihods and principles in the Charities SORP,. make judgements and eslimales th¢lt are reasonable and prudent,. gtale whether applicable UK Accounting Standards hav¢ b¢¢n follow¢d, subject to any material deparnires disclosed and explained in Ihe financial qtaleinents,. and prcp¢ire thc financial statements on the going conccrn basis unlcss it 15 inappropriate to pregunie that the ch¢iritable company will conliniie in business. The trustee% are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy al any lime Ihc financial position of the charitable Lonipaiiy and enablc Ih¢m t(1 enqure thai the financi&l staleinents cc)mply wilh (he c.ompanies Aci 2006. They are dlso re%poi)sible for safeguarding the a¥gL'ts of thL charitable coinpany aiid hencc for taking reasonable steps for the prevcntion and detection of fraud and othLr irreguldrilie8. The annual report was approvcd by the trustees of the charity on .................... and signed on 118 behalf by.. 271512025 cas Trustee Pagc 9
Promote Mifumi Project Ltd Independent Examiner's Report to the trustees of Promote Mifumi Project Ltd I repori on the accowits of the charity for the year ended 31 May 2024 which are sel out on pages I I to 19 Respeetiv¢ responsibilities of trustees and examiner The trustees (who are also the directors of the cornpany for the purposes of company law) are responsible for the preparation of the accounts. The Iruslees cons'ider that an audit 15 not required for this year under Section 144(2} of the Charities A¢t 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself thai the charity is not subject lo audit under company law and is eligible for independent examination, it is rny responsibility to.. examine the a¢LoLintS Linder section 145 of ihe 2011 Act; to follow the procedures laid down in the general Directions given by the Chartty Commission under section 145(5)(b) of the 201 l A¢1; and to slate whether particular matters have come to my attention. Bxsis of Independent examlner's report My examin2tioii was carried out in accordance with the general Directions given by the Charity Commis4iOn. An examination iiicludes a review of the accouiiling records kept by ihe charity and a comparison of the account8 presented with those records. It also includes consideration of any unusual ii¢ms or di8closure5 in the accounts, and secking explanations from you as tru8iees conceniing any such matters. The procedures undertaken do noi provide all the evidence that would be required in ali audit and consequ¢iiily no opinion is ¥iven as lo whether the accounts preseiit a 'true aiid fair view. and Ihc report is liinilcd 10 Ihosc matters scl out in thL s(aiemcnt helow. Independent examlner's statement In conncclion wilh my ¢xamiiiation, no matter has comc to my att¢ntion.' I l ) which gives mc reasonable cause to believe that in any material respect Ilie requirements.. lo keep accounting records in accordancc with seLlion 386 of the Compunies Aci 2006; and lo prepdre accounts which accord with the accouniiiig records, comply with the accouiiling requirement of Section 396 of the Companies Act 2006 and with the methods and principle.8 of the St&tem¢nt of Re¢ominended Practice.. Accounting and Reporting by Charitie8 have not been Inet: or (2) 10 which. in niy opiiiion, all¢iJtiOli should be drawn in order lo enablc a propcr under51&iiding of the accounis to be reached. K. Aamir Qadri- FCCA Chartered Certified Accountants & Registered Auditors ACCA Unil A3, Gateway Tower 32 Western Gateway London E16 IYL Date.. Page 10
Promote Mifumi Project Ltd Statement of Financial Activities for the Year Ended 31 May 2024 (tncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2024 Total 2023 Note Income and Endowments from: Donaiion% and legacies Investment income 6.083 49,046 55,129 61,822 Total lncomc 6.083 49,046 55,129 61,836 Expenditure on: C.harilable activities Other expenditure (53,624) (1,439) (53,624) 11.439) (71,198) 11,514) Total Expenditure (55,063) (55,063) (72,712} Nel incomel(expenditure) Tranqfer4 between funds 6,083 (6,017) (6,017) 6,017 66 (10,876) Net rnovemenl in ndS 66 66 (10,876} Recon¢lllatlon of funds Total funds bmughi fonvard Total funds carricd fonvard 7.842 7,1142 18,718 13 7,908 7.908 7,842 All of the charity's dctivilies deriv¢ from continuing operations during th¢ &bov¢ two periods. The fund8 breakdown for 2023 is shown in note 13. Pagell
Promote Mifumi Project Ltd (Registration number: 02934493) Balance Sheet as at 31 May 2024 2024 2023 Note Current assets Cash at bank and in hand 11.866 1,535 Creditors: Amounts fAllitbg due within one year 12 13,958) 3,693) Net assets 7.908 7,842 Funds of the charSty: Unrestricted ifbcome fund Uiireslriclcd funds 7,908 7,842 Total funds 13 7.908 7,842 For the financial year ending 31 May 2024 thc charity was entitled to cxemption from audit under s¢¢tion 477 of the Companies Act 2006 relp4ting to small compani¢5. Direclor8' re8ponsibilili¢%'. The member% have noi required the charity to obtain ali audit of ils accounts for Ihe year in que%lion in a¢¢ordance with section 476: and Thc director.4 aLknnwledg¢ their responsibililie% for complying with the requircments of the Act with respect to aLcounting rLL'ord% and the preparation of accounts. Tliesc accounts have been prepared in a¢cordance with thc provisions applicable to Companies subject lo Ihc small cornpaiiies reginie. The financial staiernents 011 pages I I 10 19 were approved by the IStee$, and auihorised for issue on 271512025 nd sigiicd on their behalf by.. Trustec Page 12
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 l Aecounting policies Summary of significant accounting policles And key accounting estimates The principal accounting policies applied in the preparation of these financial slatement5 are set out below. These policies have been coiis'islenily applied lo all the years presented. unlesq otherwise stated. Statement of compllAn¢e The financLdl stat¢m¢nts have been prep¢¢d ill a¢¢ordance with Accounting and Rcporting by Chariliey.. Statement of Rccommended Practice applicable to charities preparing their account% in accordance with the Financial Reporting St]dard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). They also comply with the Companies Act 2006 and Charities Aet 2011 . Bas15 of preparatlon Promote m1mI Projcci Lid meets, the definition of a piiblic benefil entity under FRS 102. Asscls ai)d liabililies are initially recognised at historical LOSI or transaction value unless otherwise 4'laiLd in the relevant acLoiinling poIiLy notes. Going concern The trustee5 consider that there are no material iin¢ertdinties about the charity's ability to continue as 8 ¥oing concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Members, liability The charity is a privatc company limited by guarantee and consequently docs not have share capital. Each of the rnembcrs 18 liable to ¢0lltribule an llmount not excLcding £ I towards Ihe assets of ihc charily in the eveiil of liquidation. Exemption from preparing a cllsh flow statement Thc charity opted to early adopt Bulletin I published on 2 February 2016 and have Ihereforc iiol included a cash tIow statement in the8e financial statenients. Income And endowments All income is recogni8ed once the charity has cntitlemenl to the income, li is probable that the income will bc re¢eived and the amoui)t of the incomc rcccivable can be measured reliably. Donations and legaeies Donations are recoginised when the charity been notified in writiiig of both the amount 2nd settlement dale. In the event thai a donation is subject to conditions that require a leN'el of performance by the chariiy before the charity is entitled lo the fvnds, the income is deferred and not recognis¢d until either those conditions are fully met, or the fuifilment of those conditioiis is wholly within the control of the charity and il is probable that these conditions will bc fulfilled iii the reporting period. Grants receivable Grants are recognised when the charity has an entitlement to the fvnds and any conditions linked to the grants have been met. Where performance conditions arc allached lo the grant and are yel lo b¢ met, the income is recognised as a liability and included on thc balancc shecl as defcrrcd inLome lo be released. Page 13
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 Inve,stmÉnt income Interest received from saving bank accounts is declared as inveslment income. Expenditure All expenditure is recognised once there is a legal or eonslruclive obligation io ihal expenditure, it is probable settlement is required and the amount can be mea%ured reliably. All costs are allocated lo the applicable expenditurc hcading that aggregate siniilar cosis to that category. Where costs cannot be directly aitribut¢d to particular headings they have beeli allocatLd a basis consistenl with the use of resourL¢s, with central staff CO518 allocated on thu basiy of lirne spent, and depr¢cialion charges allocat¢d on the portion of ihe asset's use. Other support Cogts ar¢ allocated based on the spread of staff costs. Charilable activities Charitable expenditure comprises ihose costs incurred by lh¢ chzrily in the deliv¢ry of ils activities and services for its beiieficiaries. It incliides boih costs that can be allocated directly lo such activilies and those cosls of an indirecl nattire necessary lo support thein. Grarttprovisions Provisions for grants arc made when the intention to make a grant has bccn communicated lo the recipient bul there is uncertuiiiiy about eiiher the liming ofthe grant or ihe amount ofgraiil payable. Governanee cos1$ Thc5c include thc costs ttributable to the charity's compliance with con5titution<il and statutory requirements. including audit. strategic managemenl ¢md truste¢3's mcelings and rcimbursed expenses. TaX110n The charity is Considered lo pass the tests %ei oui in Paragraph I Schedule 6 of Ihe Finance Act 2010 and therefore il meets ihc definition of a charitable coinpany for UK corporation tax purposes. Accordingly, the charity ig polcniially exenipl from iaxation in rc8pect of income or capital gains received within calegorics covered by Chapter .3 Part I l or Ihe C.orpvralion Tax Act 2010 or S¢etion 256 of the Taxation OF Chargcable Gains Acl 1992, to thL extenl that such iiicome or gains are applied exclu%ivcly lo charitable purpose%. Tanglble flxed assets Individual fixed asset5 costing £ 1.000 OT more arc initially recorded at cost, Icss any subsequent a¢cumuldted deprecialion and subscqucnl accumulated impairnient 1055es. Depreciailon and gmortisation Depreciation is provided on tangible fixed asset4 qo as to write off the Cost or valuation, less any estimated residual valu¢, ovcr thcir cxpectcd useful ecoiioinic lifc as follows: CAsh and cash equivglents Cash and cash eqiiivalents comprise cash on hand and call deposits, and other short-term highly liquid inveslrnents that are readily convertible to a known arnounl of cash and are siibjecl to an insignificant risk of change in value. Page 14
Promote Mifumi Project Ltd Notes to the FinancAal Statements for the Year Ended 31 May 2024 Foreign exchange Transaclioiis in forcign currencies are recorded al the rale of cxchange at the date of ihe transaction. Monetary assets and liabilities denominated in foreign currcncies at the balance sheet date are reported al the raleq of exchange prevailing at that date. The results of overseas operdtions are Iranslaled at the average rates of exchange diiring the period and their balance sheets at the rates ruling at the baldncc sh¢¢t date. Exchange differences arising on translation of the opening net assets and results of oversedS operations are reported in other comprehensive income and ac¢umulaled in equity (attributed to non-conlrolliE]g int¢re5t%' as appropriate). Other exchange differences are re¢ognised in the Sialement of Financial Activities in Ihc p¢riod in which they arise except for.. l } exchangye differeiices on Iransaclions entered inio lo hedge certain foreigyn currency risks (s¢.¢ dbovel- 21 exchangc diffcrcnccs arising on gains or losses on non-monetary items which arc rccognised in other comprehensive income; lind 3) ii) rhe case of the coiis01iddred financial slalemenls, exch¢ingye differences on Tnonetary items receivable from or payable lo a foreigyn operaiion for which setileinenl is neither planned nor likely io occur (therefore forniing part of the nel investment in rhe foreign operalionl, whicli are re¢oLTnised ii) other comprehensive income and reported under equity. Fund structure Unre4lricted income fund¥ are gcncrdl ndS thal are available for use al the Iruqtees's discrelioi) in furtherance of Ilie objectives of the charity. Restricted income funds are Ih05e don<cd for use in a particular area or for specific purp08eg, the uqe of which is reslricled ro that area or purpose. 2 Income from donations #Trd legacies Unrestricted funds Restrlcted funds Total 2024 Total 2023 General Donalionq and legacicq; Donation5 from individuals Grants, including capital grani5' Grants from oihcr charities Other income from donations and legacies 4,090 4.090 3,250 49,046 49,046 57,054 1,993 1,993 1,518 6,083 49,046 55,129 61,822 We received £49,045.50 (2023.. 0) frorn from Guernsey Overgeas Aid & Development Commission for building a Dormitory at Mifvrni Secondary Scliool. Pdgc 15
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 3 Expenditure on charitable activities Restricted funds Total 2024 Total 2023 Note Grant funding of a¢tiviti¢s Stdff cosls Governance costs 51,109 51,109 33,719 34,814 2,665 2,515 2,515 53,624 53,624 71,198 4 Other expenditure Re5trieted funds Total 2024 Total 2023 Subscriplioiis In8uran¢e Coinpuier software and mainienin¢e costs Printing. poslagc and slalionery B&nk charges 373 234 619 373 ?34 619 1,060 247 207 213 213 1,4.39 1.514 5 Analysls of governance And support costs Go%'ernanc¢ costs Restrlcted funds TotAI 2024 Total 2023 Independent examiner fees Exainination of the financial statcmen15 Oilier governance costs 1,194 1,321 1,194 1,321 1,194 1,471 2,515 2,515 2,665 Page 16
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 6 Net incomingloutgoing re50ur¢es Net incoimingl(outgoing) resources for the year iiiclude.. 2024 2023 Investment income 14 7 Trustees remuneratlon and expenses No trust¢cs. nor any persons connected with Ihcm, have received any remuneration from the charity during the year. 8 Staff costs The aggrcgale payroll costs werc as follows.. 2023 Staff costs durlng the year were: Wagcs and salaries Penqion Costs Other staff costs 30,921 3,360 34,814 Thc monthly averagc nuniber of persons {including senior management tcam) cmployed by thc charity during Ihc ycar cxprcsscd as full lime equivalciJt5 Was as follows.. 2024 2023 No Number of employces No employee received emoluinents of more than £60,000 during the year. 9 Independent examiner's remuneratinn 2024 2023 Examination of the financial sthtcmei)Is 1,194 1.194 Pdge 17
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 l O Taxation The charity is a registered charity and is therefore exeTnpt from taxation. I I Cash and cash equivalents 2024 2023 Cash on hand Cash at bank 106 11,760 106 11,429 11,866 1,535 Bank overdrafts 1399) Cash and cash eqiiivalents in statemenl of cash flows 11,467 11,402 12 Creditors: amounts fallin¥ due within one year 2024 2023 Bank overdrafts Other laxatioii aiid social sccurity Other creditors Accruals 399 341 823 2,395 133 341 824 2,395 3,958 3,693 13 Funds BalAnce at 31 MAY 2024 Balance at I June 2023 Ineornin% resources Resources expended Transfers Unrestricted fund General 7.842 6,083 (6,017} 7,9011 Restrlcted funds 49.046 55,063 6,017 Total funds 7,842 55,129 (55,063) 7,908 Page 18
Promote Mifumi Project Ltd Notes to the Financial Statements for the Year Ended 31 May 2024 BalAnce at 31 May 2023 Balance at I June 2022 Incoming resource5 Resnvrtes expended TrAnsfers Unrestricted funds General 18,718 4,782 (15.658) 7.842 Restrlcted funds 57,054 {72,7121 15,658 TotAI funds 18,718 61.836 {72,712) 7,842 Tlie spL'Lific purposLs for which the ndS are to he applicd are as follows.. Mifumi Ugandil. rcsourLcs expended in reypecl of the followings.. To cn8blc Mifiirni lo continue with its oi'erall aims. Preventing and rcspondin¥ 10 GBV - Uganda and dcvcloping Mifumi UK'5 Advocacy, learning and LTovernancc. Mifumi Educational Scheme Thcsc funds arc for supporting Mifijmi Primary School and scholarships 14 Analysis of net a55et5 behveen funds Unrestrlcted funds General Total fund$ Ciirrenl asseis Current liabilities 11,86(1 (3 ()58) 11,866 (3,958) Total nel assets 7.908 7,9D8 15 Related pArtv transxctioJb5 During ihe year the charity made the following rLlatLd Pdrty transuctions.. Mlfumi Uganda (Mifumi Uganda is charitable organisation under common control) The Charity doiiated funds to M7mI U&Taiida with unifying objeclivcs, lotallingy £51,109 (£33,719 - 2023). AI the balan¢e sheet date the amount due toi'from Mifumi Uganda wa5 £Nil {2023 - £Nil). Pdge 19