2022-09-30-accounts

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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 2022

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 15th 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 10th 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 fulltime as the charity’s overseas co-ordinator. Mr Mtui is one of the signatories on the bank account operated for the projects; the second bank account was closed during the year to reduce duplication of fees. Mr Mtui 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.

Patron Dame Judi Dench CH Trustees Ms KJ Allen MBE Ms AG Beldam Mr JR Samson Registered Charity No 1041672 UK PO Box 434, Apartment 2, Deal, CT14 4BU 0300 323 9944 England Tel 0300 323 9944 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

The charity continues to be registered in Tanzania as an International Non-Governmental Organisation (NGO). In Tanzania there is a bank account held at the National Bank of Commerce in Moshi, Village Education Project Tanzania Limited.

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 was £43,377.12.

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

The charity, as in most other years, has benefited from a place on the website of Global Giving in 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. The invoiced fees for that work totalled £2,250.00 in the accounting year. The cost is shown in the accounts as part of our social media support, publicity costs and fundraising materials.

The charity continues to budget and hold reserves. In the accounting period £4,985.00 was transferred to the projects in Tanzania and £20,380.00 was transferred to the project in Rwanda, and bank charges for those transfers were £135.00. In the accounting period the expenditure exdeeded income by £7,570.32.

However, with funds brought forward from 2020/2021 of £61,159.44 the charity enters its new accounting period with funds in hand of £53,589.12.

In the year only one gift aid claim was made by the charity to H.M. Revenue and Customs for £2,231.00. Other gift aid claims totalling £2,185.62 were made by the on-line fundraising agents on the charity’s behalf. The total Gift Aid reclaimed in the year was £4,416.62.

In the accounting period £4,985.00 transferred to the Tanzanian partner organisation for use in the Tanzanian projects converted to 15,350,000 Tanzanian shillings. All of this was granted to the partner organisation NGO by transfer to its Village Education Project Kilimanjaro bank account. At the year end total funds held in the Tanzania accounts were 5,166,099 Tanzanian shillings (approximately £1,865).

In the accounting period £20,380.00 was transferred to the Rwandan partner organisation, Support to Primary Education Rwanda, for use in the Rwanda project, converted to 30,737,500 Rwandan francs. At the year end total funds held in Rwanda were 940,805 RwF (approximately £750.00). Money is now transferred to Rwanda on a monthly basis.

The increased costs this year for travel and support to Tanzania include flights which were taken for the first time since 2019.

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

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 Understanding 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.

Martin Masabo, one of our trustees in Rwanda, Martin Masabo, sadly died on 27th September 2021. Martin joined the board of trustees of Support to Primary Education Rwanda when it was formed in 2016. Martin was talking about his forthcoming retirement and his plans, but, tragically, aged 59 he succumbed to Covid.

In the year the primary schools were recovering not only from Covid lockdown with school closures for many months, but also to the introduction of a school year running from September to July, in place of January to November. On top of that, English was introduced as the medium of instruction for all school subjects from a pupil’s first day at school in Primary 1. Previously pupils learned English as a subject from Primary 1 to Primary 3, and English medium for all subjects took effect from Primary 4.

However, the teachers on our programme who are using our New Original English Course (NOEC) books were and continue to be the most able to cope with catching up after all the closures and changes because of the sequencing of material in the NOEC and all the guidance given. The repetition of language and constant revision is the key to the NOEC’s success, and the teachers are wholly aware of this now.

The teachers are becoming used to the methodology which is set out for them in the NOEC Teacher’s Books, so much so that it is now second-nature for teachers to make sure that the pupils ‘SEE the meaning’ of what they are teaching, and then have enough time to practise. The teachers also now see that the NOEC books do most of the work for them, and that teaching a subject which they previously dreaded is now rewarding.

Some pupils have been using the NOEC since they were in Primary 1, and in the year they completed Primary 5 which is their penultimate year of primary education. Those pupils are now reading long stories. The pictures in the NOEC assist understanding, and the paragraphs are numbered so that comprehension questions are asked by the teacher after each paragraph. The teacher is guided completely by the Teacher’s Notes with preparation before each reading of a paragraph, and the questions to ask and the answers to be elicited after each reading.

Our work in the schools in Rwanda continues to be carried out by Damian and Ivan. Early in the year Damian met the Head of Curriculum at the Rwanda Education Board, Joan Murungi. She told Damian that she had a lot of information about our programme and had heard how successful it is.

Joan said that if the Ministry approved the NOEC for use in all schools then she would be happy with that.

A long-awaited meeting with the Director General of the Rwanda Education Board was to be held on Tuesday 8th February at 4pm. It was cancelled at 8am in the morning with a promise of rescheduling. That, frustratingly, has not materialized. Any meeting with the Minister of State for Primary & Secondary Education also has not materialized.

A worrying development is a new programme set up by the Rwanda Government called Equip and using New Globe Education to provide the materials. The latter, in turn, is connected to Bridge International Academies. This was announced and started with no consultation with the big donor partners. As far as we know so far, the programme is expected to be in 761 of Rwanda government schools by 2024. It is now in all but two of the primary schools where our work is carried out. Damian and Ivan have been able to see it in action. The programme is based on the use of Tablets to give teachers scripted lessons. However, everything is in English, the teachers are not guided sufficiently in methodology, and from what we have seen there is a lack of any meaning being imparted to the pupils and just pure rote learning.

It is disappointing that we still have not been able to meet anyone from the Ministry of Education or the Rwanda Education Board, and nor has any of the officials been to see our work in action. We are still persevering to make this happen.

Project in Tanzania

Our work in Tanzania is focused on the Bright pre-primary and primary school which occupies the building at Njia Panda. The school has become very popular and the school lavatories were not sufficient. In the year two new buildings for additional school lavatories were completed. One building has ten cubicles for girls, and two cubicles for female teachers. The other new building has two entrances and five cubicles for boys with a urinal and five cubicles for girls.

The school’s new academic year started in January 2022 with over 300 pupils. All but two of the classrooms in our building are now being used.

Pupils are now enrolling for the new school year starting in January 2023 and it seems that the school will then have many more pupils. This necessitated the building of two new classrooms. Those new classrooms will mean that there will be sufficient classrooms for all the pupils to learn in classes of not more than 35 pupils. At the end of the year those classrooms were nearly completed, needing just windows and a door and a layer of smooth concrete on the floor.

One worrying issue was that the area of Njia Panda had not had rain since April 2021 with the failure of the expected ‘short rains’. An exciting development is that in March 2022 we drilled for water. The lack of rain and lack of mains water was becoming a big problem for Bright school. The drilling took just over 6 hours and went to a depth of 130 metres. At some stage they put in soap powder, apparently to lessen the friction on the drill caused by the underground rocks. This meant that at the first ‘striking of water’ a mass of bright white soap suds came spilling forth. After a while, lovely clear water came. We have now linked electricity to the well and the school is getting regular water to fill its tanks.

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. In view of their work Christmas vouchers were given. 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 £9,309.05 and the tax reclaimed for the charity was £1,956.87. Global Giving website raised £4,541.16 and all of the monies were transferred from their American entity. The other on-line fundraising site PayPal and PayPal Giving Fund raised £1,180.54 and the tax reclaimed was £228.75. 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.

The costs of the AGM were £151.81. A firm of accountants continues to help manage the UK payroll, and the costs in the year were £306.00.

Katy Allen, one of the trustees and the Director, is paid a salary for her work running the charity. Since November 2020 to date the salary is set at £18,500 gross per annum. The salary is paid with the agreement of the Charity Commisson.

The accounting year closed with a negative net movement in funds of -£7,570.32. The year closed with total funds of £53,589.12 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 in person for the first time since 2019. The AGM was held in London on 28th September 2022. The trustees renewed the charity’s policy on reserves, but with donations reducing, 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 Tanzanian projects will not be remitted until necessary. The funds for the Rwandan project are sent monthly. This is so that the effects of fluctuating exchange rates can be minimised.

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 7.3% of the income.

The charity is indebted to all its donors who give their time and effort to raise money towards our work and who are kind and generous enough to make donations so that our work can continue, as well as to its dedicated volunteers.

THE TRUSTEES

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 2022 which are set out on pages 8 to 11 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 2022

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2022

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 £25,365.00 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

TThe 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 at the rate of £17,000.00 for October and then rose to an annual gross rate of £18,500 from November 2020. 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.