**REGISTERED COMPANY NUMBER: 03010062 (England and Wales) REGISTERED CHARITY NUMBER: 1043695** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 31 December 2023** 

**for** 

**Christian Partners in Africa** 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 



**Christian Partners in Africa** 

## **Contents of the Financial Statements for the Year Ended 31 December 2023** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Balance Sheet**||9||
|**Notes to the Financial Statements**|10|to|15|
|**Detailed Statement of Financial Activities**||16||





**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The main objectives of the Charity are the relief of poverty and the advancement of education in Africa in a way that is consistent with the Christian Faith. 

## Benefit to the Public of these Objects 

Christian Partners in Africa works alongside vulnerable people and communities in Africa through development projects which help them to move towards self sufficiency and, in doing so, towards physical,  social, and spiritual well being. 

## **Significant activities** 

In deciding what activities the Charity undertook during 2023, the Trustees had due regard to the guidance issued by the Charity Commission on public benefit. 

The charity delivers its charitable objectives by working with partner organisations in Africa. Once a project specification has been agreed by the charity and the partner organisation, the normal method of project delivery involves using the staff of the partner organisation with regular reporting on the projects to the charity. Regular communication with our project workers takes place to monitor and assess projects. 

We are committed to a development process with each community with whom we work. Although this process takes time, it is more sustainable and moves people towards a position where they become more self-sufficient, and the change is lasting. 

The COVID-19 pandemic changed the way we worked both in the UK and in Africa. Through the use of cloud based applications and video conferencing capabilities, we no longer need to lease separate office space and can communicate easily with our project workers on all project matters. This in turn has reduced the need to make frequent visits to Africa which has improved our carbon footprint. 

Rosey Shelbourne, one of our trustees, continued to act as administrator and liaise with our project workers in overseeing the work in Africa. Our part time employee also works from home. Our overall UK operating costs continue at a level where they are more than covered by tax refunds from the HMRC gift aid scheme, which means that all donations to our charity can be allocated in full to our projects without any deduction. We believe that this represents responsible stewardship of donations given by our supporters. 

The effects of civil conflict in Ethiopia has created a severe humanitarian crisis which, coupled with the ongoing drought, continued the state of national emergency in the country, with many millions of Ethiopians in desperate need of food. In 2022 we were able to provide £10,000 to our in-country partner, Compassion International, to provide food support for 3,500 individuals. We transferred the remaining £2,795 of funds from this appeal to our partner during 2023. 

## **Volunteers** 

The Charity is grateful for the hard work of its volunteers who continue to help in various ways, and we are grateful to them all. 

Page 1 



**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

During the year the charity was involved in the following projects all of which were consistent with its stated objectives: 

|**Name of project**|**Country**|**Nature of project**|**Year**|**Partner Organisation**|
|---|---|---|---|---|
||||**started**||
|Komamboga Children|Uganda|Supporting orphaned and|1995|Reach the Unreached|
|||abandoned children through||Ministry|
|||re-settlement of those children in|||
|||families|||
|School Scholarship and|Uganda|Providing education scholarships|1999|North Kigezi Diocese,|
|Family Empowerment||for orphaned children and support||Uganda|
|Scheme.St Paul's||for their guardian families|||
|Community Primary|||||
|School, Rukungiri|||||
|North Kigezi Family|Uganda|Supporting community groups to|2020|North Kigezi Diocese,|
|Empowerment Project||take responsibility for sustainable||Uganda|
|||futures|||
|Afar Education Project|Ethiopia|Working with our partner|2015|Voice in the|
|||organisation in supporting the||Wilderness|
|||education of Afar girls||Development|
|||||Organisation and Afar|
|||||Regional Government|
|Safeguarding|Uganda|Working with our Ugandan partners|2006|Reach the Unreached|
|||to introduce safeguarding policies||Ministry and North|
|||and procedures with a focus on||Kigezi Diocese,|
|||child rights, and to provide ongoing||Uganda|
|||training for staff|||



## **Programme highlights** 

## **Komamboga Children Support** 

Our project worker continues to oversee the resettlement programme for the children, including regular home visits and contact with carers, school visits, and time spent with the children themselves. The children vary in age and ability, but all attend school or vocational college depending on their individual needs. When children leave full time education, we continue to support them for a short time until they are appropriately settled in work and able to support themselves, before they graduate from the scheme. 

During the year, our project worker set up a training workshop for foster carers and guardians to help them address some challenges they were facing and enable them to mix with each other carers as a means of support. This was very successful and will now continue as an annual event. 

A few families have continued to struggle financially post pandemic, and we have continued to provide supplementary food parcels with basic food and sanitation items to a handful of families throughout the year when necessary. However, in these cases, our project worker has been assisting them to set up small businesses to make their situation more stable. 

Our project worker is a member of the Crane organisation, which enables him to receive training, peer reviews, and the ability to share ideas with others who also work with children in Uganda. This has been very successful and has provided him with in-country support. 

Page 2 



**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **North Kigezi School Scholarship and Family empowerment Scheme - Uganda** 

All the children on the School Scholarship Scheme attend St Paul's School, Rukungiri, Uganda, where they receive a well-rounded, creative and good education. The older children continue to work an extra day on Saturday, as schools try to catch up on the time missed because of the pandemic. 

During the holidays, the social workers run centre days for the project children where they can play with other children, take part in sports activities, sing and dance, and receive basic education on subjects like clean water, how to wash clothes, puberty, and keeping safe. This year the children were taught how to grow plants from seeds, after which seeds were given out for children to take home and grow themselves. 

The social workers continue to be in regular contact with all the families of the children on the scholarship scheme. They provide help and training to families about growing crops, rearing animals, and setting up small businesses. All the families are members of savings groups, set up in their own areas, where they can save, and receive support from other guardians. They can then borrow for medical emergencies or to improve their businesses. These have been very successful and have helped families to save money to improve their lives and find a more sustainable way of living. 

Families can also receive help through the Gifts of Love scheme, which provides tools, seeds, water tanks, mattresses and blankets, and piglets for families in need. These are financed through gifts from supporters. 

With help and support from the social workers, families are beginning to turn their lives around, and they are finding a more sustainable way of living and providing for their children. This is a slow process, but we have found that the benefit of taking time brings real change in the long run. In every case last year, families were able to pay for their own children to go to senior school when they graduated from St Paul's School. 

## **North Kigezi Family Empowerment Project, Uganda** 

The main focus of our work with the Diocesan project team is to facilitate self-help groups across the Diocese, which help people to develop the skills and habits to take responsibility for their own futures. Regular meetings, inviting local experts to speak on a range of relevant subjects, and encouraging regular savings all form part of the activities of the groups. 

The pandemic created many challenges for families in the and, during this time, we provided support for them in the form of food relief and certain other basic essentials such as water tanks, mattresses, blankets, seeds, tools and small livestock. This was a short term solution and, in the aftermath of the pandemic, we shifted our attention towards a longer terms solution: the self-help groups. 

To establish these groups, local churches help to identify those in their local communities who are needy and would benefit from being in a group. Individuals are then invited to join the project and receive induction training. Groups are then formed with a secretary and treasurer appointed from within the group, after which the group starts to meet, with a CPA project worker facilitating the meetings. During the year, eight new groups, each with 15 members, have been established. 

Although the self-help groups can't provide immediate solutions, they do create a forum where the challenges people face can be discussed and ideas can be shared among group members. They also create a good environment for people to learn new skills and develop a consistent savings habit, which allow them to start new business ventures and have sufficient funds for basic needs, such as school fees, food, and medicines. 

The aim is for the groups to become self-supporting after 18 months, which will allow us to expand the number of groups across the North Kigezi Diocese in the coming years. 

## **Afar Girls, Ethiopia** 

We continue to support 15 girls from the Afar region of Ethiopia in their second and third years at university. Our programme offers to support girls from the Afar region of Ethiopia who have successfully passed their university entrance exams at the school we previously helped to develop. Although university is free, students need to be able to pay their own accommodation, provide books and laptops, and pay for food and clothing etc. A generous donation from a supporter has provided all the necessary funding for this project, which allows girls from this region a rare opportunity to go to university. 

Historically, cultural traditions have made it challenging for girls from this region to receive a full education but both regional and national government. Are keen for this to change. We are keen to play our part in this and demonstrate to families in this region the overwhelming benefits of allowing their girls to go to finish school and go to university. 

Page 3 



**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Fundraising activities** 

We are extremely grateful to the many supporters who give regularly and for those who give occasionally towards the work of CPA, without which much of our work could not happen. We are especially indebted to the Michael Cornish Trust for their ongoing support and commitment to the work of the charity. 

The charity's Gifts of Love scheme also allows us to generate additional funds that provide targeted support. Gifts of Love are practical gifts that directly benefit children and families in Uganda. Some gifts are intended to meet basic needs; others are designed to help children grow and reach their full potential. All gifts complement CPA's on-going project work with partnerships in Africa. 

Due to the use of the government's Gift Aid scheme, all of our UK overheads are more than covered by tax reclaims that we are able to make from donations made under the Gift Aid scheme. It means that 100% of donations can be used directly on projects in Africa. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The Trustees have reviewed the reserves of the charity. This review encompassed the nature of the income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. The review concluded that to allow the charity to be managed efficiently and to meet working capital requirements, a general reserve equivalent to approximately 12 months of unrestricted fund expenditure would be appropriate. In addition, the Trustees are keen to make some provision towards the estimated future costs of supporting children in the Komamboga programme and the St Paul's scholarship programme and the Afar girls in their university education. This recognises that, although there is no obligation for the Charity to provide support in this way, we want to ensure that we have sufficient financial resources to conclude the programmes should no external resources be available. Our current estimates for these future education costs total £130,000. Taking account of the restricted fund balances we have at the year end for the Komamboga project and St Paul's School, we have calculated that we require a total designated fund of £96,120. With an opening balance on this designated fund of £71,230 a further transfer to the designated fund of £24,890 is required. A recalculation of these costs will be made each year and the designated fund adjusted accordingly. 

After the transfer of funds into the designated fund, the charity's general reserve reduced during the year from £113,964 to £80,778. Included in these reserves are £30,000 of committed funding from the Michael Cornish Charitable Trust, covering the year to December 2024. If the £30,000 grant is deducted from the unrestricted reserves balance, the remaining unrestricted reserves total £50,778. Regular UK overheads are approximately £6,500 while ongoing annual project costs not covered by the designated fund are approximately £49,000. The general fund is therefore at a suitable level to cover these costs. 

During the year the charity raised income of £81,032 (2022: £129,681) through donations and fundraising activities. The two main reasons for the difference in income levels between 2023 and 2022 are that in 2022 the Charity received a significant legacy of £32,485 and was also the recipient of a significant 'one off' gift of £10,000. £50,364 (2022: £63,800) of income received in the year was restricted for specific development projects and, at the year end, £55,081 (2022: £52,551) was still held for future use on these specific projects. Restricted fund balances remained relatively high largely due to monies held in connection with the St Paul's School scholarship programme and our programme with the North Kigezi Diocese in Uganda. The restricted fund balance for St Paul's School forms part of the provision for future committed education costs at the school and will be utilised over the coming years. 

## **FUTURE PLANS** 

We will continue to support our resettlement programme with the children on the Komamboga project until such time as the children conclude their education. We will also continue to support children at St Paul's School on our scholarship programme until they complete primary school. As these children complete their primary education we will not replace them with new students, and so the scholarship programme will gradually be phased out. Instead our focus is to continue developing the self-help groups in the local North Kigezi Diocese so that group members are better able to fund their children through school directly as well as providing for their other basic needs such as food, housing and medical requirements. 

The restructured working arrangements in the UK are working well and will continue for the foreseeable future, with the consequent reduced operating costs benefitting the charity. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

Christian Partners in Africa (CPA) is a company limited by guarantee as defined by the Companies Act 2006. It is controlled by its Memorandum and Articles of Association. 

Page 4 



**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Recruitment and appointment of new trustees** 

New trustees are nominated by members of the board of trustees, interviewed by all existing trustees and appointed where they have the necessary skills to contribute to the charity's management and development. No new trustees were appointed during the year. 

## **Organisational structure** 

The trustees meet each month to review strategy, performance and other operational issues. The trustees also meet with staff and volunteers on a regular basis to ensure that policy is well understood and properly implemented. In addition trustees are given responsibilities for specific operational areas on which they report back to the Board. 

## **Induction and training of new trustees** 

If new trustees are appointed they are given an introduction to the work of the charity and provided with the information they need to fulfil their roles, which includes information about the role of trustees and charity law. 

## **Wider network** 

The charity is based in Lincoln although it has a number of partner organisations with whom it cooperates to deliver its programmes. The principal partner organisations are set out in the 'Review of Achievement and Performance'. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The trustees have an ongoing programme of reviewing identified risks across all aspects of the charity's activities and ensuring the procedures and controls are adapted to take account of findings and recommendations. 

The charity continues to use and enforce its Safeguarding Policy to protect children and vulnerable adults on its projects and outline good practice for staff and volunteers in the UK and Africa. The policy was developed using the NSPCC Safeguarding Children Tool kit, which is recommended for charities working abroad with children. Two Designated Safeguarding Officers are in place, as required by the Charity Commission. 

Safeguarding policies and procedures are reviewed and updated every three years. In accordance with the policy, all trustees and staff are required to undertake a DBS check every three years and all team members representing the charity on an overseas trip are also required to undertake a DBS check and training. 

The charity also seeks to ensure that its partner organisations have safeguarding policies that are appropriate and consistent with our own approach to safeguarding. This has been enhanced though our links with the Children at Risk Action Network (Crane), based in Kampala, who also provide suitable training for our project workers in Uganda. 

Overall financial risk to the charity has been significantly reduced by cutting UK overheads through reductions in staff costs and dispensing with the need for a UK office - a low level of overheads would allow us to continue operations even if income streams diminished. Financial risk has been mitigated further by creating a designated fund sufficient to cover future education costs for the children on our programmes. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

03010062 (England and Wales) 

## **Registered Charity number** 

1043695 

## **Registered office** 

The Bothy Waterwheel Lane Branston Lincoln LN4 1LU 

## **Trustees** 

C J Shelbourne Mrs R J Shelbourne R J Lambert P Quincey R L Evans 

## **Company Secretary** 

C J Shelbourne 

Page 5 



**Christian Partners in Africa** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Independent Examiner** 

P G L Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

## **Bankers** 

Royal Bank of Scotland Liverpool Csc Stephenson Way Wavertree Liverpool L13 1HE 

Approved by order of the board of trustees on 5 July 2024 and signed on its behalf by: 

C J Shelbourne - Trustee 

Page 6 



**Independent Examiner's Report to the Trustees of Christian Partners in Africa** 

## **Independent examiner's report to the trustees of Christian Partners in Africa ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

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. 

## P G L Colcomb FCCA 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

5 July 2024 

Page 7 



**Christian Partners in Africa** 

## **Statement of Financial Activities for the Year Ended 31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>30,668<br>Other trading activities<br>3<br>202<br>Investment income<br>4<br>5,441<br>**Total**<br>36,311<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>9,607<br>**Charitable activities**<br>6<br>Uganda projects<br>-<br>Ethiopia projects<br>-<br>**Total**<br>9,607<br>**NET INCOME/(EXPENDITURE)**<br>26,704<br>**Transfers between funds**<br>14<br>(35,000)<br>**Net movement in funds**<br>(8,296)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>185,194<br>**TOTAL FUNDS CARRIED FORWARD**<br>176,898|Restricted<br>funds<br>£<br>50,364<br>-<br>-<br>50,364<br>-<br>80,039<br>2,795<br>82,834<br>(32,470)<br>35,000<br>2,530<br>52,551<br>55,081|2023<br>Total<br>funds<br>£<br>81,032<br>202<br>5,441<br>86,675<br>9,607<br>80,039<br>2,795<br>92,441<br>(5,766)<br>-<br>(5,766)<br>237,745<br>231,979|2022<br>Total<br>funds<br>£<br>125,944<br>3,458<br>279<br>129,681<br>11,681<br>73,635<br>20,020<br>105,336<br>24,345<br>-<br>24,345<br>213,400<br>237,745|
|---|---|---|---|



The notes form part of these financial statements 

Page 8 



## **Christian Partners in Africa** 

## **Balance Sheet** 

## **31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>16<br>**CURRENT ASSETS**<br>Debtors<br>12<br>35,189<br>Cash at bank<br>141,693<br>176,882<br>**CREDITORS**<br>Amounts falling due within one year<br>13<br>-<br>**NET CURRENT ASSETS**<br>176,882<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>176,898<br>**NET ASSETS**<br>176,898<br>**FUNDS**<br>14<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>-<br>-<br>55,081<br>55,081<br>-<br>55,081<br>55,081<br>55,081|2023<br>Total<br>funds<br>£<br>16<br>35,189<br>196,774<br>231,963<br>-<br>231,963<br>231,979<br>231,979<br>176,898<br>55,081<br>231,979|2022<br>Total<br>funds<br>£<br>146<br>74,545<br>163,171<br>237,716<br>(117)<br>237,599<br>237,745<br>237,745<br>185,194<br>52,551<br>237,745|
|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 5 July 2024 and were signed on its behalf by: 

C J Shelbourne - Trustee 

The notes form part of these financial statements 

Page 9 



**Christian Partners in Africa** 

## **Notes to the Financial Statements** 

## **for the Year Ended 31 December 2023** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. 

The charity is a private company, limited by guarantee incorporated in England and Wales. The details of the charitable company are disclosed with the Structure and Governance section of the Report of the Trustees. 

## **Financial reporting standard 102 - reduced disclosure exemptions** 

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Allocation and apportionment of costs** 

Support costs have been allocated across direct charitable activities and the cost of generating funds in a manner consistent with the specific cost in question. Often the costs have been spread pro rata to the level of income related to that activity. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Computer equipment 

- 

33.33% Straight line 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

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continued... 



**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 December 2023** 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Legacies<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Fundraising events<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**RAISING FUNDS**<br>**Raising donations and legacies**<br>Sundries<br>Support costs<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Uganda projects<br>Ethiopia projects<br>**7.**<br>**SUPPORT COSTS**<br>Human<br>resources<br>£<br>Raising donations and legacies<br>6,895<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Depreciation - owned assets||2023<br>£<br>81,032<br>-<br>81,032<br>2023<br>£<br>202<br>2023<br>£<br>5,441<br>2023<br>£<br>-<br>9,607<br>9,607<br>Office<br>£<br>2,712<br>2023<br>£<br>130|2022<br>£<br>93,459<br>32,485<br>125,944<br>2022<br>£<br>3,458<br>2022<br>£<br>279<br>2022<br>£<br>98<br>11,583<br>11,681<br>Direct<br>Costs<br>£<br>80,039<br>2,795<br>82,834<br>Totals<br>£<br>9,607<br>2022<br>£<br>198|
|---|---|---|---|



Page 11 

continued... 



**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

Those trustees who are also employees were not paid for any work done in their capacity as trustees. 

## **Trustees' expenses** 

During the period trustee, Chris Shelbourne paid expenses on behalf of the charity totalling £nil (2022: £117). There was no balance due to the trustee at the year end (2022: £117). 

## **10. STAFF COSTS** 

|2023<br>£<br>Wages and salaries<br>6,895<br>6,895<br>The average monthly number of employees during the year was as follows:<br>2023<br>Project management,fundraising & support<br>1<br>No employees received emoluments in excess of £60,000.<br>**11.**<br>**TANGIBLE FIXED ASSETS**<br>Fixtures<br>and<br>Computer<br>fittings<br>equipment<br>£<br>£<br>**COST**<br>At 1 January 2023<br>805<br>16,561<br>Disposals<br>-<br>(12,784)<br>At 31 December 2023<br>805<br>3,777<br>**DEPRECIATION**<br>At 1 January 2023<br>805<br>16,415<br>Charge for year<br>-<br>130<br>Eliminated on disposal<br>-<br>(12,784)<br>At 31 December 2023<br>805<br>3,761<br>**NET BOOK VALUE**<br>At 31 December 2023<br>-<br>16<br>At 31 December 2022<br>-<br>146<br>**12.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>2023<br>£<br>Other debtors<br>30,000<br>Tax<br>5,189<br>35,189|2022<br>£<br>8,140<br>8,140<br>2022<br>1<br>Totals<br>£<br>17,366<br>(12,784)<br>4,582<br>17,220<br>130<br>(12,784)<br>4,566<br>16<br>146<br>2022<br>£<br>60,000<br>14,545<br>74,545|
|---|---|



Page 12 

continued... 



**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>**14.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>General fund<br>Project Fund Deficit<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Safeguarding<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**|At 1.1.23<br>£<br>113,964<br>71,230<br>185,194<br>74<br>36,197<br>104<br>1,603<br>3,200<br>8,578<br>2,795<br>52,551<br>237,745<br>follows:|Net<br>movement<br>in funds<br>£<br>26,704<br>-<br>26,704<br>(2,898)<br>(4,310)<br>(104)<br>-<br>90<br>(22,453)<br>(2,795)<br>(32,470)<br>(5,766)<br>Incoming<br>resources<br>£<br>36,311<br>23,462<br>26,502<br>-<br>90<br>310<br>-<br>50,364<br>86,675|2023<br>2022<br>£<br>£<br>-<br>117<br>Transfers<br>between<br>At<br>funds<br>31.12.23<br>£<br>£<br>(59,890)<br>80,778<br>24,890<br>96,120<br>(35,000)<br>176,898<br>5,000<br>2,176<br>-<br>31,887<br>-<br>-<br>-<br>1,603<br>-<br>3,290<br>30,000<br>16,125<br>-<br>-<br>35,000<br>55,081<br>-<br>231,979<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(9,607)<br>26,704<br>(26,360)<br>(2,898)<br>(30,812)<br>(4,310)<br>(104)<br>(104)<br>-<br>90<br>(22,763)<br>(22,453)<br>(2,795)<br>(2,795)<br>(82,834)<br>(32,470)<br>(92,441)<br>(5,766)|
|---|---|---|---|



Page 13 

continued... 



**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 December 2023** 

## **14. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>Project Fund Deficit<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Safeguarding<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**<br>Comparative net movement in funds, included in the|Net<br>movement<br>At 1.1.22<br>in funds<br>£<br>£<br>164,141<br>51,962<br>-<br>-<br>164,141<br>51,962<br>5,744<br>(6,579)<br>34,260<br>1,937<br>104<br>-<br>1,603<br>-<br>3,040<br>160<br>4,508<br>(15,930)<br>-<br>(7,205)<br>49,259<br>(27,617)<br>213,400<br>24,345<br>above are as follows:|Transfers<br>between<br>funds<br>£<br>(102,139)<br>71,230<br>(30,909)<br>909<br>-<br>-<br>-<br>-<br>20,000<br>10,000<br>30,909<br>-|At<br>31.12.22<br>£<br>113,964<br>71,230<br>185,194<br>74<br>36,197<br>104<br>1,603<br>3,200<br>8,578<br>2,795<br>52,551<br>237,745|
|---|---|---|---|



|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>65,881<br>22,611<br>28,014<br>10,180<br>200<br>2,795<br>63,800<br>129,681|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(13,919)<br>51,962<br>(29,190)<br>(6,579)<br>(26,077)<br>1,937<br>(10,020)<br>160<br>(16,130)<br>(15,930)<br>(10,000)<br>(7,205)<br>(91,417)<br>(27,617)<br>(105,336)<br>24,345|
|---|---|---|



For further details of the Restricted funds please refer to page two of the Trustees Report. 

## **Transfers between funds** 

Where expenditure from restricted funds exceeds the funds available a transfer is made from general unrestricted funds to ensure that no restricted fund is in deficit. The Trustees are careful to ensure that committed expenditure from restricted funds is sufficiently controlled so that the general unrestricted fund balance is maintained at a sensible level. 

## Project Deficit Fund 

A transfer was made to the fund in the year of £24,890, representing the costs of projects that are not currently funded externally. This has designated general funds to meet the shortfall of project costs should external funding not be obtained. 

Page 14 

continued... 



**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2023. 

Page 15 



**Christian Partners in Africa** 

## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>Legacies<br>**Other trading activities**<br>Fundraising events<br>**Investment income**<br>Deposit account interest<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Sundries<br>**Charitable activities**<br>Development programmes<br>**Support costs**<br>**Human resources**<br>Wages<br>**Office**<br>Insurance<br>Telephone<br>Postage and stationery<br>Computer expenses<br>Subscriptions<br>Sundry expenses<br>Depreciation of tangible fixed assets<br>Total resources expended<br>**Net (expenditure)/income**|2023<br>£<br>81,032<br>-<br>81,032<br>202<br>5,441<br>86,675<br>-<br>82,834<br>6,895<br>315<br>98<br>245<br>181<br>1,609<br>135<br>129<br>2,712<br>92,441<br>(5,766)|2022<br>£<br>93,459<br>32,485<br>125,944<br>3,458<br>279<br>129,681<br>98<br>93,655<br>8,140<br>304<br>96<br>229<br>1,014<br>1,468<br>134<br>198<br>3,443<br>105,336<br>24,345|
|---|---|---|



This page does not form part of the statutory financial statements 

Page 16 



**REGISTERED COMPANY NUMBER: 03010062 (England and Wales) REGISTERED CHARITY NUMBER: 1043695** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 31 December 2023** 

**for** 

**Christian Partners in Africa** 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 



**Christian Partners in Africa** 

## **Contents of the Financial Statements for the Year Ended 31 December 2023** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Balance Sheet**||9||
|**Notes to the Financial Statements**|10|to|15|





**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The main objectives of the Charity are the relief of poverty and the advancement of education in Africa in a way that is consistent with the Christian Faith. 

## Benefit to the Public of these Objects 

Christian Partners in Africa works alongside vulnerable people and communities in Africa through development projects which help them to move towards self sufficiency and, in doing so, towards physical,  social, and spiritual well being. 

## **Significant activities** 

In deciding what activities the Charity undertook during 2023, the Trustees had due regard to the guidance issued by the Charity Commission on public benefit. 

The charity delivers its charitable objectives by working with partner organisations in Africa. Once a project specification has been agreed by the charity and the partner organisation, the normal method of project delivery involves using the staff of the partner organisation with regular reporting on the projects to the charity. Regular communication with our project workers takes place to monitor and assess projects. 

We are committed to a development process with each community with whom we work. Although this process takes time, it is more sustainable and moves people towards a position where they become more self-sufficient, and the change is lasting. 

The COVID-19 pandemic changed the way we worked both in the UK and in Africa. Through the use of cloud based applications and video conferencing capabilities, we no longer need to lease separate office space and can communicate easily with our project workers on all project matters. This in turn has reduced the need to make frequent visits to Africa which has improved our carbon footprint. 

Rosey Shelbourne, one of our trustees, continued to act as administrator and liaise with our project workers in overseeing the work in Africa. Our part time employee also works from home. Our overall UK operating costs continue at a level where they are more than covered by tax refunds from the HMRC gift aid scheme, which means that all donations to our charity can be allocated in full to our projects without any deduction. We believe that this represents responsible stewardship of donations given by our supporters. 

The effects of civil conflict in Ethiopia has created a severe humanitarian crisis which, coupled with the ongoing drought, continued the state of national emergency in the country, with many millions of Ethiopians in desperate need of food. In 2022 we were able to provide £10,000 to our in-country partner, Compassion International, to provide food support for 3,500 individuals. We transferred the remaining £2,795 of funds from this appeal to our partner during 2023. 

## **Volunteers** 

The Charity is grateful for the hard work of its volunteers who continue to help in various ways, and we are grateful to them all. 

Page 1 



**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities** 

During the year the charity was involved in the following projects all of which were consistent with its stated objectives: 

|**Name of project**|**Country**|**Nature of project**|**Year**|**Partner Organisation**|
|---|---|---|---|---|
||||**started**||
|Komamboga Children|Uganda|Supporting orphaned and|1995|Reach the Unreached|
|||abandoned children through||Ministry|
|||re-settlement of those children in|||
|||families|||
|School Scholarship and|Uganda|Providing education scholarships|1999|North Kigezi Diocese,|
|Family Empowerment||for orphaned children and support||Uganda|
|Scheme.St Paul's||for their guardian families|||
|Community Primary|||||
|School, Rukungiri|||||
|North Kigezi Family|Uganda|Supporting community groups to|2020|North Kigezi Diocese,|
|Empowerment Project||take responsibility for sustainable||Uganda|
|||futures|||
|Afar Education Project|Ethiopia|Working with our partner|2015|Voice in the|
|||organisation in supporting the||Wilderness|
|||education of Afar girls||Development|
|||||Organisation and Afar|
|||||Regional Government|
|Safeguarding|Uganda|Working with our Ugandan partners|2006|Reach the Unreached|
|||to introduce safeguarding policies||Ministry and North|
|||and procedures with a focus on||Kigezi Diocese,|
|||child rights, and to provide ongoing||Uganda|
|||training for staff|||



## **Programme highlights** 

## **Komamboga Children Support** 

Our project worker continues to oversee the resettlement programme for the children, including regular home visits and contact with carers, school visits, and time spent with the children themselves. The children vary in age and ability, but all attend school or vocational college depending on their individual needs. When children leave full time education, we continue to support them for a short time until they are appropriately settled in work and able to support themselves, before they graduate from the scheme. 

During the year, our project worker set up a training workshop for foster carers and guardians to help them address some challenges they were facing and enable them to mix with each other carers as a means of support. This was very successful and will now continue as an annual event. 

A few families have continued to struggle financially post pandemic, and we have continued to provide supplementary food parcels with basic food and sanitation items to a handful of families throughout the year when necessary. However, in these cases, our project worker has been assisting them to set up small businesses to make their situation more stable. 

Our project worker is a member of the Crane organisation, which enables him to receive training, peer reviews, and the ability to share ideas with others who also work with children in Uganda. This has been very successful and has provided him with in-country support. 

Page 2 



**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **North Kigezi School Scholarship and Family empowerment Scheme - Uganda** 

All the children on the School Scholarship Scheme attend St Paul's School, Rukungiri, Uganda, where they receive a well-rounded, creative and good education. The older children continue to work an extra day on Saturday, as schools try to catch up on the time missed because of the pandemic. 

During the holidays, the social workers run centre days for the project children where they can play with other children, take part in sports activities, sing and dance, and receive basic education on subjects like clean water, how to wash clothes, puberty, and keeping safe. This year the children were taught how to grow plants from seeds, after which seeds were given out for children to take home and grow themselves. 

The social workers continue to be in regular contact with all the families of the children on the scholarship scheme. They provide help and training to families about growing crops, rearing animals, and setting up small businesses. All the families are members of savings groups, set up in their own areas, where they can save, and receive support from other guardians. They can then borrow for medical emergencies or to improve their businesses. These have been very successful and have helped families to save money to improve their lives and find a more sustainable way of living. 

Families can also receive help through the Gifts of Love scheme, which provides tools, seeds, water tanks, mattresses and blankets, and piglets for families in need. These are financed through gifts from supporters. 

With help and support from the social workers, families are beginning to turn their lives around, and they are finding a more sustainable way of living and providing for their children. This is a slow process, but we have found that the benefit of taking time brings real change in the long run. In every case last year, families were able to pay for their own children to go to senior school when they graduated from St Paul's School. 

## **North Kigezi Family Empowerment Project, Uganda** 

The main focus of our work with the Diocesan project team is to facilitate self-help groups across the Diocese, which help people to develop the skills and habits to take responsibility for their own futures. Regular meetings, inviting local experts to speak on a range of relevant subjects, and encouraging regular savings all form part of the activities of the groups. 

The pandemic created many challenges for families in the and, during this time, we provided support for them in the form of food relief and certain other basic essentials such as water tanks, mattresses, blankets, seeds, tools and small livestock. This was a short term solution and, in the aftermath of the pandemic, we shifted our attention towards a longer terms solution: the self-help groups. 

To establish these groups, local churches help to identify those in their local communities who are needy and would benefit from being in a group. Individuals are then invited to join the project and receive induction training. Groups are then formed with a secretary and treasurer appointed from within the group, after which the group starts to meet, with a CPA project worker facilitating the meetings. During the year, eight new groups, each with 15 members, have been established. 

Although the self-help groups can't provide immediate solutions, they do create a forum where the challenges people face can be discussed and ideas can be shared among group members. They also create a good environment for people to learn new skills and develop a consistent savings habit, which allow them to start new business ventures and have sufficient funds for basic needs, such as school fees, food, and medicines. 

The aim is for the groups to become self-supporting after 18 months, which will allow us to expand the number of groups across the North Kigezi Diocese in the coming years. 

## **Afar Girls, Ethiopia** 

We continue to support 15 girls from the Afar region of Ethiopia in their second and third years at university. Our programme offers to support girls from the Afar region of Ethiopia who have successfully passed their university entrance exams at the school we previously helped to develop. Although university is free, students need to be able to pay their own accommodation, provide books and laptops, and pay for food and clothing etc. A generous donation from a supporter has provided all the necessary funding for this project, which allows girls from this region a rare opportunity to go to university. 

Historically, cultural traditions have made it challenging for girls from this region to receive a full education but both regional and national government. Are keen for this to change. We are keen to play our part in this and demonstrate to families in this region the overwhelming benefits of allowing their girls to go to finish school and go to university. 

Page 3 



**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Fundraising activities** 

We are extremely grateful to the many supporters who give regularly and for those who give occasionally towards the work of CPA, without which much of our work could not happen. We are especially indebted to the Michael Cornish Trust for their ongoing support and commitment to the work of the charity. 

The charity's Gifts of Love scheme also allows us to generate additional funds that provide targeted support. Gifts of Love are practical gifts that directly benefit children and families in Uganda. Some gifts are intended to meet basic needs; others are designed to help children grow and reach their full potential. All gifts complement CPA's on-going project work with partnerships in Africa. 

Due to the use of the government's Gift Aid scheme, all of our UK overheads are more than covered by tax reclaims that we are able to make from donations made under the Gift Aid scheme. It means that 100% of donations can be used directly on projects in Africa. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The Trustees have reviewed the reserves of the charity. This review encompassed the nature of the income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. The review concluded that to allow the charity to be managed efficiently and to meet working capital requirements, a general reserve equivalent to approximately 12 months of unrestricted fund expenditure would be appropriate. In addition, the Trustees are keen to make some provision towards the estimated future costs of supporting children in the Komamboga programme and the St Paul's scholarship programme and the Afar girls in their university education. This recognises that, although there is no obligation for the Charity to provide support in this way, we want to ensure that we have sufficient financial resources to conclude the programmes should no external resources be available. Our current estimates for these future education costs total £130,000. Taking account of the restricted fund balances we have at the year end for the Komamboga project and St Paul's School, we have calculated that we require a total designated fund of £96,120. With an opening balance on this designated fund of £71,230 a further transfer to the designated fund of £24,890 is required. A recalculation of these costs will be made each year and the designated fund adjusted accordingly. 

After the transfer of funds into the designated fund, the charity's general reserve reduced during the year from £113,964 to £80,778. Included in these reserves are £30,000 of committed funding from the Michael Cornish Charitable Trust, covering the year to December 2024. If the £30,000 grant is deducted from the unrestricted reserves balance, the remaining unrestricted reserves total £50,778. Regular UK overheads are approximately £6,500 while ongoing annual project costs not covered by the designated fund are approximately £49,000. The general fund is therefore at a suitable level to cover these costs. 

During the year the charity raised income of £81,032 (2022: £129,681) through donations and fundraising activities. The two main reasons for the difference in income levels between 2023 and 2022 are that in 2022 the Charity received a significant legacy of £32,485 and was also the recipient of a significant 'one off' gift of £10,000. £50,364 (2022: £63,800) of income received in the year was restricted for specific development projects and, at the year end, £55,081 (2022: £52,551) was still held for future use on these specific projects. Restricted fund balances remained relatively high largely due to monies held in connection with the St Paul's School scholarship programme and our programme with the North Kigezi Diocese in Uganda. The restricted fund balance for St Paul's School forms part of the provision for future committed education costs at the school and will be utilised over the coming years. 

## **FUTURE PLANS** 

We will continue to support our resettlement programme with the children on the Komamboga project until such time as the children conclude their education. We will also continue to support children at St Paul's School on our scholarship programme until they complete primary school. As these children complete their primary education we will not replace them with new students, and so the scholarship programme will gradually be phased out. Instead our focus is to continue developing the self-help groups in the local North Kigezi Diocese so that group members are better able to fund their children through school directly as well as providing for their other basic needs such as food, housing and medical requirements. 

The restructured working arrangements in the UK are working well and will continue for the foreseeable future, with the consequent reduced operating costs benefitting the charity. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

Christian Partners in Africa (CPA) is a company limited by guarantee as defined by the Companies Act 2006. It is controlled by its Memorandum and Articles of Association. 

Page 4 



**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Recruitment and appointment of new trustees** 

New trustees are nominated by members of the board of trustees, interviewed by all existing trustees and appointed where they have the necessary skills to contribute to the charity's management and development. No new trustees were appointed during the year. 

## **Organisational structure** 

The trustees meet each month to review strategy, performance and other operational issues. The trustees also meet with staff and volunteers on a regular basis to ensure that policy is well understood and properly implemented. In addition trustees are given responsibilities for specific operational areas on which they report back to the Board. 

## **Induction and training of new trustees** 

If new trustees are appointed they are given an introduction to the work of the charity and provided with the information they need to fulfil their roles, which includes information about the role of trustees and charity law. 

## **Wider network** 

The charity is based in Lincoln although it has a number of partner organisations with whom it cooperates to deliver its programmes. The principal partner organisations are set out in the 'Review of Achievement and Performance'. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The trustees have an ongoing programme of reviewing identified risks across all aspects of the charity's activities and ensuring the procedures and controls are adapted to take account of findings and recommendations. 

The charity continues to use and enforce its Safeguarding Policy to protect children and vulnerable adults on its projects and outline good practice for staff and volunteers in the UK and Africa. The policy was developed using the NSPCC Safeguarding Children Tool kit, which is recommended for charities working abroad with children. Two Designated Safeguarding Officers are in place, as required by the Charity Commission. 

Safeguarding policies and procedures are reviewed and updated every three years. In accordance with the policy, all trustees and staff are required to undertake a DBS check every three years and all team members representing the charity on an overseas trip are also required to undertake a DBS check and training. 

The charity also seeks to ensure that its partner organisations have safeguarding policies that are appropriate and consistent with our own approach to safeguarding. This has been enhanced though our links with the Children at Risk Action Network (Crane), based in Kampala, who also provide suitable training for our project workers in Uganda. 

Overall financial risk to the charity has been significantly reduced by cutting UK overheads through reductions in staff costs and dispensing with the need for a UK office - a low level of overheads would allow us to continue operations even if income streams diminished. Financial risk has been mitigated further by creating a designated fund sufficient to cover future education costs for the children on our programmes. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

03010062 (England and Wales) 

## **Registered Charity number** 

1043695 

## **Registered office** 

The Bothy Waterwheel Lane Branston Lincoln LN4 1LU 

## **Trustees** 

C J Shelbourne Mrs R J Shelbourne R J Lambert P Quincey R L Evans 

## **Company Secretary** 

C J Shelbourne 

Page 5 



**Christian Partners in Africa (Registered number: 03010062)** 

## **Report of the Trustees for the Year Ended 31 December 2023** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** 

P G L Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

## **Bankers** 

Royal Bank of Scotland Liverpool Csc Stephenson Way Wavertree Liverpool L13 1HE 

Approved by order of the board of trustees on 5 July 2024 and signed on its behalf by: 

C J Shelbourne - Trustee 

Page 6 



**Independent Examiner's Report to the Trustees of Christian Partners in Africa** 

## **Independent examiner's report to the trustees of Christian Partners in Africa ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

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. 

## P G L Colcomb FCCA 

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 

5 July 2024 

Page 7 



**Christian Partners in Africa** 

## **Statement of Financial Activities for the Year Ended 31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>30,668<br>Other trading activities<br>3<br>202<br>Investment income<br>4<br>5,441<br>**Total**<br>36,311<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>9,607<br>**Charitable activities**<br>6<br>Uganda projects<br>-<br>Ethiopia projects<br>-<br>**Total**<br>9,607<br>**NET INCOME/(EXPENDITURE)**<br>26,704<br>**Transfers between funds**<br>14<br>(35,000)<br>**Net movement in funds**<br>(8,296)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>185,194<br>**TOTAL FUNDS CARRIED FORWARD**<br>176,898|Restricted<br>funds<br>£<br>50,364<br>-<br>-<br>50,364<br>-<br>80,039<br>2,795<br>82,834<br>(32,470)<br>35,000<br>2,530<br>52,551<br>55,081|2023<br>Total<br>funds<br>£<br>81,032<br>202<br>5,441<br>86,675<br>9,607<br>80,039<br>2,795<br>92,441<br>(5,766)<br>-<br>(5,766)<br>237,745<br>231,979|2022<br>Total<br>funds<br>£<br>125,944<br>3,458<br>279<br>129,681<br>11,681<br>73,635<br>20,020<br>105,336<br>24,345<br>-<br>24,345<br>213,400<br>237,745|
|---|---|---|---|



The notes form part of these financial statements 

Page 8 



## **Christian Partners in Africa (Registered number: 03010062)** 

## **Balance Sheet 31 December 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>16<br>**CURRENT ASSETS**<br>Debtors<br>12<br>35,189<br>Cash at bank<br>141,693<br>176,882<br>**CREDITORS**<br>Amounts falling due within one year<br>13<br>-<br>**NET CURRENT ASSETS**<br>176,882<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>176,898<br>**NET ASSETS**<br>176,898<br>**FUNDS**<br>14<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>-<br>-<br>55,081<br>55,081<br>-<br>55,081<br>55,081<br>55,081|2023<br>Total<br>funds<br>£<br>16<br>35,189<br>196,774<br>231,963<br>-<br>231,963<br>231,979<br>231,979<br>176,898<br>55,081<br>231,979|2022<br>Total<br>funds<br>£<br>146<br>74,545<br>163,171<br>237,716<br>(117)<br>237,599<br>237,745<br>237,745<br>185,194<br>52,551<br>237,745|
|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 5 July 2024 and were signed on its behalf by: 

C J Shelbourne - Trustee 

The notes form part of these financial statements 

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**Christian Partners in Africa** 

## **Notes to the Financial Statements** 

## **for the Year Ended 31 December 2023** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. 

The charity is a private company, limited by guarantee incorporated in England and Wales. The details of the charitable company are disclosed with the Structure and Governance section of the Report of the Trustees. 

## **Financial reporting standard 102 - reduced disclosure exemptions** 

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Allocation and apportionment of costs** 

Support costs have been allocated across direct charitable activities and the cost of generating funds in a manner consistent with the specific cost in question. Often the costs have been spread pro rata to the level of income related to that activity. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Computer equipment 

- 

33.33% Straight line 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

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**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 December 2023** 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Legacies<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Fundraising events<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**RAISING FUNDS**<br>**Raising donations and legacies**<br>Sundries<br>Support costs<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Uganda projects<br>Ethiopia projects<br>**7.**<br>**SUPPORT COSTS**<br>Human<br>resources<br>£<br>Raising donations and legacies<br>6,895<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Depreciation - owned assets||2023<br>£<br>81,032<br>-<br>81,032<br>2023<br>£<br>202<br>2023<br>£<br>5,441<br>2023<br>£<br>-<br>9,607<br>9,607<br>Office<br>£<br>2,712<br>2023<br>£<br>130|2022<br>£<br>93,459<br>32,485<br>125,944<br>2022<br>£<br>3,458<br>2022<br>£<br>279<br>2022<br>£<br>98<br>11,583<br>11,681<br>Direct<br>Costs<br>£<br>80,039<br>2,795<br>82,834<br>Totals<br>£<br>9,607<br>2022<br>£<br>198|
|---|---|---|---|



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**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

Those trustees who are also employees were not paid for any work done in their capacity as trustees. 

## **Trustees' expenses** 

During the period trustee, Chris Shelbourne paid expenses on behalf of the charity totalling £nil (2022: £117). There was no balance due to the trustee at the year end (2022: £117). 

## **10. STAFF COSTS** 

|2023<br>£<br>Wages and salaries<br>6,895<br>6,895<br>The average monthly number of employees during the year was as follows:<br>2023<br>Project management,fundraising & support<br>1<br>No employees received emoluments in excess of £60,000.<br>**11.**<br>**TANGIBLE FIXED ASSETS**<br>Fixtures<br>and<br>Computer<br>fittings<br>equipment<br>£<br>£<br>**COST**<br>At 1 January 2023<br>805<br>16,561<br>Disposals<br>-<br>(12,784)<br>At 31 December 2023<br>805<br>3,777<br>**DEPRECIATION**<br>At 1 January 2023<br>805<br>16,415<br>Charge for year<br>-<br>130<br>Eliminated on disposal<br>-<br>(12,784)<br>At 31 December 2023<br>805<br>3,761<br>**NET BOOK VALUE**<br>At 31 December 2023<br>-<br>16<br>At 31 December 2022<br>-<br>146<br>**12.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>2023<br>£<br>Other debtors<br>30,000<br>Tax<br>5,189<br>35,189|2022<br>£<br>8,140<br>8,140<br>2022<br>1<br>Totals<br>£<br>17,366<br>(12,784)<br>4,582<br>17,220<br>130<br>(12,784)<br>4,566<br>16<br>146<br>2022<br>£<br>60,000<br>14,545<br>74,545|
|---|---|



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**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>**14.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>General fund<br>Project Fund Deficit<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Safeguarding<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**|At 1.1.23<br>£<br>113,964<br>71,230<br>185,194<br>74<br>36,197<br>104<br>1,603<br>3,200<br>8,578<br>2,795<br>52,551<br>237,745<br>follows:|Net<br>movement<br>in funds<br>£<br>26,704<br>-<br>26,704<br>(2,898)<br>(4,310)<br>(104)<br>-<br>90<br>(22,453)<br>(2,795)<br>(32,470)<br>(5,766)<br>Incoming<br>resources<br>£<br>36,311<br>23,462<br>26,502<br>-<br>90<br>310<br>-<br>50,364<br>86,675|2023<br>2022<br>£<br>£<br>-<br>117<br>Transfers<br>between<br>At<br>funds<br>31.12.23<br>£<br>£<br>(59,890)<br>80,778<br>24,890<br>96,120<br>(35,000)<br>176,898<br>5,000<br>2,176<br>-<br>31,887<br>-<br>-<br>-<br>1,603<br>-<br>3,290<br>30,000<br>16,125<br>-<br>-<br>35,000<br>55,081<br>-<br>231,979<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(9,607)<br>26,704<br>(26,360)<br>(2,898)<br>(30,812)<br>(4,310)<br>(104)<br>(104)<br>-<br>90<br>(22,763)<br>(22,453)<br>(2,795)<br>(2,795)<br>(82,834)<br>(32,470)<br>(92,441)<br>(5,766)|
|---|---|---|---|



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**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 December 2023** 

## **14. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>Project Fund Deficit<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Other<br>Safeguarding<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**<br>Comparative net movement in funds, included in the|Net<br>movement<br>At 1.1.22<br>in funds<br>£<br>£<br>164,141<br>51,962<br>-<br>-<br>164,141<br>51,962<br>5,744<br>(6,579)<br>34,260<br>1,937<br>104<br>-<br>1,603<br>-<br>3,040<br>160<br>4,508<br>(15,930)<br>-<br>(7,205)<br>49,259<br>(27,617)<br>213,400<br>24,345<br>above are as follows:|Transfers<br>between<br>funds<br>£<br>(102,139)<br>71,230<br>(30,909)<br>909<br>-<br>-<br>-<br>-<br>20,000<br>10,000<br>30,909<br>-|At<br>31.12.22<br>£<br>113,964<br>71,230<br>185,194<br>74<br>36,197<br>104<br>1,603<br>3,200<br>8,578<br>2,795<br>52,551<br>237,745|
|---|---|---|---|



|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Komamboga Children Support<br>Rukungiri school<br>Afar projects<br>North Kigezi diocese project<br>Ethiopia Famine Relief<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>65,881<br>22,611<br>28,014<br>10,180<br>200<br>2,795<br>63,800<br>129,681|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(13,919)<br>51,962<br>(29,190)<br>(6,579)<br>(26,077)<br>1,937<br>(10,020)<br>160<br>(16,130)<br>(15,930)<br>(10,000)<br>(7,205)<br>(91,417)<br>(27,617)<br>(105,336)<br>24,345|
|---|---|---|



For further details of the Restricted funds please refer to page two of the Trustees Report. 

## **Transfers between funds** 

Where expenditure from restricted funds exceeds the funds available a transfer is made from general unrestricted funds to ensure that no restricted fund is in deficit. The Trustees are careful to ensure that committed expenditure from restricted funds is sufficiently controlled so that the general unrestricted fund balance is maintained at a sensible level. 

## Project Deficit Fund 

A transfer was made to the fund in the year of £24,890, representing the costs of projects that are not currently funded externally. This has designated general funds to meet the shortfall of project costs should external funding not be obtained. 

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**Christian Partners in Africa** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** 

## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2023. 

Page 15