2020-09-30-accounts - Education East Africa

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Education East Africa

Education is the passport to a self-sustaining life

www.EducationEastAfrica.org

ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020

The charity is governed by a Declaration of Trust of 21 September 1994 as amended by a Deed of Amendment of 23 September 1997 whereby the trustees are constituted a body of trustees. On 15[th] May 2015 the trustees entered into a further Deed of Amendment after consultation with and agreement from the Charity Commission to extend the area of benefit to the ‘United Republic of Tanzania and the Republic of Rwanda and in other territories in the region of East Africa as the trustees may deem fit for the suitable and effective use of the trust fund or any part thereof’.

The trust deed provides that there shall be at least three trustees, and that any future trustees shall be appointed by a resolution of the trustees passed at a special meeting. The total number of trustees during the accounting year was three: Katy Allen, Alix Beldam, and John Samson. The charity continues to be administered by its trustees.

The objects of the charity are to promote and provide for the advancement of education and the relief of poverty in the area of benefit and to further those objects by supporting the schools and promoting, fostering and furthering the work carried on there for the advancement of education and the relief of poverty by the provision of educational equipment, general supplies and in such other ways as the trustees may from time to time decide. The mission statement of the charity is, ‘Helping teachers and young people master skills for life’.

After further consultation with the Charity Commission the trustees entered into a further Deed of Amendment on 10[th] July 2015 to confirm the change of name of the charity from Village Education Project Kilimanjaro to Education East Africa. This change was necessary as the area of benefit is no longer solely in Tanzania but now includes Rwanda.

The trust deed gives power to the trustees to invest trust moneys as they shall in their absolute discretion think fit. The charity is registered as one that makes grants to institutions, a grantmaker to individuals and a service provider. The accounts show the use of funds in the UK. In Tanzania there are projects in hand, and these are carried out and overseen by the charity’s partner organisation, Village Education Project Tanzania Limited, a company limited by guarantee. The directors of the company are Katy Allen and Mr Dilly Mtui, a retired primary school headteacher who works full-time as the charity’s overseas co-ordinator. Mr Mtui is one of the signatories on the two bank accounts operated for the projects, and is responsible for all book-keeping and accounts. Katy Allen, one of the charity’s trustees and the overall Director, oversees the accounts on behalf of the charity.

The charity continues to be registered in Tanzania as an International Non-Governmental Organisation (NGO). In Tanzania there are two bank accounts held at the National Bank of

Patron Dame Judi Dench CH Trustees Ms KJ Allen MBE Ms AG Beldam Mr JR Samson Registered Charity No 1041672 UK Apartment 2, 34 Out Downs, Deal CT14 6FH England Tel 01304 379646 Katy[@] EducationEastAfrica.org Rwanda Support to Primary Education Rwanda PO Box 2962 Kigali Tel +250 (0) 786 542 040 Tanzania Village Education Project Tanzania Ltd PO Box 737 Marangu Tel +255 (0) 754 312 086

Commerce in Moshi. One account is for the charity-company, Village Education Project Tanzania Limited, and one is for the existing NGO, Village Education Project Kilimanjaro. A third bank account which was a US dollar account which was opened to receive grants from abroad was closed after all funds were exhausted.

Project work in Rwanda continues, under the local NGO, Support to Primary Education Rwanda (SPER). SPER was registered as a local NGO in April 2016, and in September 2017 the registration was confirmed as permanent. A bank account for SPER is held at EcoBank in Kigali. The signatories are the trustees of SPER, and Katy Allen is one of them. It is to that account that funds have been transferred from the charity.

SUMMARY OF THE YEAR

The year’s income of £80,619.27. It is of note that £5,175.51 of that income was money received from HMRC under the Job Retention Scheme. Without that money, the funds received in the year were very much the same as those received in the previous year.

There were no specific fundraising events in the year. Individuals have undertaken fundraising activities for the charity which have raised money on our fundraising website Just Giving and Virgin Money Giving.

The charity, as in most other years, has benefited from a place on the website of Global Giving both in the UK and the USA. The charity continues with its social media presence, and used the services of a freelance specialist to run its websites as well as to update material on fundraising sites, and to publicise the use of other sites such as PayPay Giving and Global Giving, as well as to assist with the charity’s Facebook and Twitter accounts. The invoiced fees for that work totalled £3,000.00 in the accounting year. The cost is shown in the accounts as part of our social media support and publicity costs.

The charity continues to budget and hold reserves. In the accounting period £27,904.00 was transferred to the projects in Tanzania and £30,448.00 was transferred to the project in Rwanda. In the accounting period the balance of income over expenditure was a deficit of £1,692.26.

However, with funds brought forward from 2018/2019 of £56,612.37 the charity enters its new accounting period with funds in hand of £54,920.11.

In the year only one gift aid claim was made by the charity to H.M. Revenue and Customs for £2,556.00. Other gift aid claims totalling £1,989.07 were made by the on-line fundraising agents on the charity’s behalf. The total Gift Aid reclaimed in the year was £4,545.07.

In the accounting period £27,904.00 transferred to the Tanzanian partner organisation for use in the Tanzanian projects converted to 81,285,000 Tanzanian shillings. All of this was granted to the partner organisation and to the NGO by transfer to its Village Education Project Tanzania Limted and Village Education Project Kilimanjaro bank accounts. At the year end total funds held in Tanzania were 17,420,836 Tanzanian shillings (approximately £5,650).

In the accounting period £30,448.00 transferred to the Rwandan partner organisation, Support to Primary Education Rwanda, for use in the Rwanda project, converted to 36,545,000 Rwandan francs. At the year end total funds held in Rwanda were 7,055,845 RwF (approximately £5,450)

The charity’s activities in Tanzania during the year continued to focus on the new training centre.

The activities in Rwanda were predominantly in five primary schools to help the teaching and learning of English as a foreign language.

Project in Rwanda

Support to Primary Education Rwanda (SPER) was registered in April 2016, with the specific endorsement of the Rwanda Education Board (REB). That registration was temporary for one year, and has since been extended on a permanent basis. SPER has a Memorandum of Association with both the Mayor of Gasabo District and with the Rwanda Education Board. SPER’s work is in five primary schools in Gasabo District.

The year continued with Ivan Kayonga and Damian Ntaganzwa as the two employees of SPER.

The project continued its work in five government primary schools in Gasabo district. We helped the teachers with mock examinations for the end of the 2019 school year. The end-of-year examinations were prepared by the District, marked by the teachers and submitted to the District. The teachers were worried that their pupils might not do very well because of the overexpectations of the officials for reading and writing in English. However, we analysed the results and compared them with other schools which are not participating in our programme, and the pupils in our programme and who are learning from the NOEC books performed above average. The teachers were relieved and very pleased.

The new school year started in January 2020 and that saw the work expand into Primary 4. That means that the work was with the new intake of Primary 1 pupils, and those pupils who were last year in Primary 1, Primary 2 and Primary 3 progressed into Primary 2, Primary 3 and Primary 4 and continued to benefit from our English programme. Again, there were new teachers to induct into the programme, and some teachers who were experienced in the use of our materials were transferred to teach other subjects. This is no longer such a problem as there are many ‘old hands’ in the schools who can train new teachers in the use of the NOEC books, and the new teachers started to pick-up the teaching techniques very quickly.

However, just as the new school year started with great promise, and we were in the throes of planning another workshop for education officials, the worldwide pandemic struck. Rwanda closed all its schools in the middle of March.

At that point the Director, Katy Allen, returned to England. It was soon clear that the best way to continue our work for the pupils and teachers was to prepare some radio programmes. These were written from material in the NOEC books, and recorded with reliance on sound effects to help to convey the meaning.

Eventually, SPER staff in Rwanda arranged for Radio One to broadcast the programmes every Tuesday and Thursday morning for eight weeks. The programmes were very well received by the pupils and teachers from our project schools, and pupils from other schools were listening too and very favourable feedback was gleaned. The schools remained closed at the end of the accounting period.

The equipment and support to Rwanda in the statement of financial activities includes the cost of travel to Rwanda and the cost of preparation of materials for use in Rwanda.

Project in Tanzania

Work on the new training centre at Njia Panda again continued in the year. The building is now partly in use for offices and classrooms of Bright Pre-Primary and Primary School. The school obtained its registration and enrolled its first pupils in January 2020. The school had to close in March because of the global pandemic but was allowed to re-open in June.

The school is already doing well, and there is demand for places in 2021. The head of the school, Mr Loveland Makundi, has requested that most of the classrooms on the middle and upper floor be completed as soon as possible. Work has continued and now the upper floor will be classrooms, and not prepared as a general meeting space as was originally planned. The work was not complete at the year end, but enough classrooms will be ready for use in the new school year in January 2021.

During the year electricity was connected to all ground floor rooms, and the outside grounds were cleared and levelled, and the existing dug wells were made safe with coverings. A lavatory block was completed as well as a kitchen room and store.

The equipment and support to Tanzania in the statement of financial activities includes the cost of travel to Tanzania.

UK OFFICE AND ADMINISTRATION

There is no rented office, and the storage of files and office work now takes place in the home of the trustee, Katy Allen, at no charge to the charity.

Volunteers continued to work in the UK, and divide various tasks between them, and helped out with correspondence and book-keeping when Katy Allen was away in East Africa. In the year the cost of meetings with volunteers and Christmas and other gifts for them totalled £149.21. The value of the work undertaken by volunteers is an enormous cost-saving to the charity. The volunteers do invaluable work and the charity would not be nearly as effective without them. The charity continues to subscribe to Just Giving, a website that assists with on-line fundraising and collecting sponsorships. The monthly fee was £18.00 including VAT, and in the year sponsorship collected and received was £5,688.61 and the tax reclaimed for the charity was £1,419.81. The charity also used Virgin Money Giving as an on-line fundraising agent. There are no monthly fees. In the year the sponsorships and donations collected and received were £794.41, and the tax reclaimed for the charity was £238.01. Global Giving website raised £5,227.01 and all of the monies were transferred from their American entity. The other on-line fundraising site PayPal and PayPal Giving Fund raised £5,498.75 and the tax reclaimed was £331.25. All of the on-line fundraising sites, with the exception of PayPal, take a small percentage of donations made by credit card transactions. In the accounts the net donations are shown.

In the year the costs of stationery increased from the previous year as new toners for the printer were needed at a cost of £132.00. There were no costs of the AGM as it was held on-line. For the first time the charity has engaged a firm of accountants to help manage the UK payroll and the costs in the year were £198.00. In previous years a recruitment firm had managed the payroll on a pro bono basis but with staff changes in that firm the management was neglected and it was prudent to find a firm of accountants to take over.

Katy Allen, one of the trustees and the Director, is paid a salary for her work running the charity. The annual salary remained at £17,000 gross per annum. The salary is paid with the agreement of the Charity Commisson. The charity has received support from the HMRC Job Retention Scheme for the time when Katy Allen was ‘furloughed’ without work to perform. At the AGM held online in August 2020 the trustees agreed that the salary should rise to £18,500 gross per annum with effect from the end of November 2020. This is the first salary rise since January 2011.

The accounting year closed with the net movement in funds showing a deficit of £1,692.26. The year closed with total funds of £54,920.11 in the UK, and some of this is earmarked for expenditure in the UK, such as the salary costs of Katy Allen. Money will be transferred to Rwanda and Tanzania for the project work there.

In the year the trustees held the AGM online using Zoom, on 4[th] August 2020, the trustees again decided, in view of the current ecomonic situation in the country with low interest rates and lack of financial security which could affect many of the charity’s donors, that the charity could continue the policy to invest some of the reserves. However, in view of the reduction in donated income and the regular expenses together with money set-aside to be transferred to the projects in Tanzania and Rwanda, it was recognised that there are no funds able to be invested.

The policy on reserves will be reviewed by the trustees at the next AGM. Funds for the Rwandan and Tanzanian projects will not be remitted until absolutely necessary as it is preferable to retain sterling as opposed to the weaker Rwandan franc and Tanzanian shilling.

At the AGM major risks to which the charity is exposed were discussed and noted in the ‘risks policy’. The financial risk of the reduction of incoming funds was again highlighted.

In the accounting period the administrative costs accounted for 3.6% of the income.

This has been a particularly challenging year for the charity’s work because of the global pandemic which caused the closure of the primary schools in Rwanda and in Tanzania. However, the success of the work in the Rwandan classrooms continued until the closures, and the help given to the pupils and teachers during the schools’ closure has been recognised as extremely valuable. The NOEC books with the guidance contained in the them and the revision contained in every lesson, will greatly assist the teachers when the schools reopen.

The charity is indebted to its dedicated volunteers, and to all the individuals who give their time and effort to raise mony towards our work and who are kind and generous enough to make donations so that our work can continue. This is especially so in the time of the global pandemic when support has been crucial.

THE TRUSTES

K J Allen MBE

A G Beldam

J R Samson

Dated:

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EDUCATION EAST AFRICA

I report on the UK accounts of Education East Africa for the year ended 30 September 2020 which are set out on pages 7 to 10 of the Trustees’ Report.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to examine the accounts (under section 145 of the Act), to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5) (b) of the Act) and to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission, and does not extend to an examination of the accounting records in Rwanda or Tanzania. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the Act; and
to prepare accounts which accord with the accounting records and to comply with the
accounting requirements of the Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Michael Brignall M.A. Independent Examiner 4 Park View Seal Hollow Road Sevenoaks Kent TN13 3BU Date:

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2020

INCOMING RESOURCES Unrestricted funds Donations Other income HMRC Gift Aid tax claim Bank charge refund HMRC Job Retention Scheme TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of charitable activities Whole School Development Programme Equipment, travel & support to Tanzania Equipment, travel & support to Rwanda Grants to Tanzania Grants to Rwanda Support costs enabling the activity: UK Travel Postage Stationery & copying Telephone Volunteers/miscellaneous Staff salary Bank charges Social media support & publicity Costs of generating income Staff salary Fundraising/materials JustGiving fees Costs of governance Staff salary Accountancy fees/AGM TOTAL RESOURCES EXPENDED NET MOVEMENT IN FUNDS Total funds brought forward 1.10.19 1.10.18 Total funds carried forward 30.9.20/30.9.19	2019/20 £ 70,873.26 4,545.07 25.43 5,175.51 80,619.27 33.70 1,205.92 905.78 27,904.00 30,448.00 385.17 398.16 207.51 90.28 169.21 15,307.92 141.00 2,251.20 *79,447.85* 850.44 748.80 216.00 *1,815.24* 850.44 198.00 *1,048.44* 82,311.53 - 1,692.26 56,612.37 54,920.11	2018/19 £ 71,447.96 4,278.22 ---------- ---------- 75,726.18 72.89 1,784.94 15,173.88 19,978.00 42,324.00 404.25 348.65 41.95 481.12 91.91 15,559.99 198.00 8,710.85 *104,170.43* 864.44 3,088.86 216.00 *4,160.09* 864.45 135.90 *1,000.35* 109,339.87 -33,613.69 90,226.06 56,612.37

Education East Africa

Education is the passport to a self-sustaining life

www.EducationEastAfrica.org

BALANCE SHEET as at 30 SEPTEMBER 2020

FIXED ASSETS

Toshiba Satellite Pro A100 laptop computer (serial no. 462666960) HP Colour Laser Jet Pro MFP M277dw Serial No: VNB8J1VCDT

CURRENT ASSETS 2020 2019 £ £ Cash in bank general 54,920.11 56,612.37 54,920.11 56,612.37 LIABILITIES None None TOTAL NET ASSETS LESS LIABILITIES 54,920.11 56,612.37 FUNDS Unrestricted Funds 54,920.11 56,612.37 TOTAL RESERVES 54,920.11 56,612.37

SIGNED ON BEHALF OF THE TRUSTEES

J R Samson Date: Trustee

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2020

1. Accounting policies

These accounts have been prepared in accordance with:

Financial Reporting Standards for Smaller Enterprises (FRSSE); and
Accounting and Reporting by Charities – Statement of Recommended Practice; and
The Charities Act 2011, as amended

except that incoming resources from tax claims have been included on the SOFA when they are received and not at the same time as the gift to which they relate.

There has been no change to the accounting policies since last year.

2. Expenditure

The charity has analysed its resources expended on the functional basis provided by the revised SORP of 2005. The costs of generating income, and governance costs have been shown separately, and the overheads of staff salary and office costs have been apportioned to these on the reasonable basis of 5% to each category. The costs of generating income include the preparation of materials for specific donors as well as the monthly fees to Just Giving, a fundraising website, which totalled £216.00. The costs of governance include the costs of staff time spent on the preparation of the annual report and accounts and strategic management, and accountancy fees for the payroll management.

Volunteers/miscellaneous comprises meetings with and gifts to people who have been involved with the charity on a volunteer basis.

3. Grants made

The charity made grants to its partner organisations in Tanzania and Rwanda. In the accounting period the charity made grants totalling £58,352.00 in order for its charitable objects to be carried out. The grants were money transferred to the partner organisations’ bank accounts at The National Bank of Commerce, Moshi, Tanzania, and to EcoBank, Kigali, Rwanda. All transfers were made using East Atlantic which incurred bank charges for the on-line transfers as their bank is in Paris.

4. Paid employees

The charity has one paid employee, Katy Allen, who is also one of the trustees, and this has approval from the Charity Commission. Her gross annual salary was £17,000.00 throughout the year. Katy Allen’s time is spent on direct charitable purposes except as noted above.

Reliance is still placed on volunteers to carry out some of the work of the charity and this includes the work of the Independent Examiner.

5. Trustees and other related parties

In accordance with the trustees’ decision Katy Allen has continued to be paid a small salary.

6. Tangible fixed assets

The charity’s tangible fixed assets are as listed in the Balance Sheet. The tangible fixed assets were all fully depreciated at the time of purchase.

7. Investment assets

The charity has no investment assets.

8. Debtors and prepayments

The charity has no debtors or prepayments.

9. Creditors and accruals

The charity has no creditors or accruals.

10. Endowment and restricted funds

The charity has no endowment or restricted funds.

11. Other

The charity has no material commitments not provided for in the accounts; the charity has given no guarantees to third parties; the charity has not been granted any loans nor has the charity granted any loans; the charity has made no ex-gratia payments during the year.

12. Declarations

There were three trustees throughout the year. The length of the charity’s financial year has not changed. The charity has no restricted or endowment funds. No funds are in deficit at the balance sheet date

The charity has no assets at the balance sheet date classed as inalienable or historic. None of the charity’s functional fixed assets has been re-valued during the year and the charity does not have a policy of revaluation of these assets. The charity has no subsidiary companies.

The charity has no material fixed assets which have not been capitalised and included on the balance sheet.

The charity has no legal commitments to complete ongoing projects in Tanzania or Rwanda, and in the opinion of the trustees the assets of the charity are sufficient to cover the completion of all existing projects.