Mityana Charity 2026 Final Accounts
MITYANA CHARITY
Registered Charity No. 1064825
FINAL ANNUAL ACCOUNTS
YEAR ENDED 28 FEBRUARY 2026
FINAL ACCOUNTS
MITYANA CHARITY
MITYANA CHARITY
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES ON THE ACCOUNTS FOR YEAR ENDED 28 FEBRUARY 2026
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 [The Charities Act] and that an independent examination is needed.
It is my responsibility to :
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** examine the accounts under section 145 of the Charities Act
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** to follow the procedures laid down in the General Directions given by the Charity Commission [under section 145(5)(b) of the Charities Act]
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** to state whether particular matters have come to my attention
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 the 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 accounts set out on Pages 1 to 3.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
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** proper accounting records are kept in accordance with section 130 of the Charities Act;
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** accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act
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(2) and to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Signed :
Date : 17th April 2026
Julie C Mitchell Independent Examiner Sheffield
Page 4
FINAL ACCOUNTS
MITYANA CHARITY
THE MITYANA CHARITY
(registered charity no. 1064825) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2026
| INCOME FROM Sponsorship Livelihood Support WASH Projects Nabukenya School Orange House Projects Raglan Hall Miscellaneous Donations Ugandan Expenses PaCT Facilities UK Administrative Expenses Levy on donations Gift-Aid Refund receivable Bank & other interest received TOTAL INCOME EXPENDITURE ON Sponsorship Livelihood Support WASH Projects Nabukenya School Health Projects Orange House Projects Raglan Hall Miscellaneous Donations Ugandan Salaries Ugandan Expenses PaCT Facilities UK Administrative Expenses Bank charges TOTAL EXPENDITURE TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT BEGINNING OF THE YEAR BALANCE CARRIED FORWARD AT 28 FEBRUARY 2026 (2025) EXCESS OF INCOME OVER EXPENDITURE |
Note | Unrestricted Funds |
£ 97,047 8,634 21,779 570 1,549 15,624 4,260 1,387 - 150,850 87,351 7,809 22,418 570 - 7,746 23,238 1,921 - 994 - 152,047 - 1,197 - - 1,197 112,384 111,187 Restricted Funds |
2026 £ 97,047 8,634 21,779 570 1,549 15,624 4,260 1,387 - - 7,821 23,614 1,102 183,387 87,351 7,809 22,418 570 - 7,746 23,238 1,921 20,576 10,509 994 1,244 300 184,676 - 1,289 0 - 1,289 167,248 165,959 TOTAL FUNDS |
2025 TOTAL FUNDS |
|---|---|---|---|---|---|
| 2.2 | £ - 7,821 23,614 1,102 |
£ 109,969 8,824 11,952 570 14,704 16,487 - 665 10 663 8,526 27,055 497 |
|||
| 32,537 | 199,922 | ||||
| 20,576 10,509 1,244 300 |
97,613 9,674 11,060 570 510 10,269 17,500 - 19,077 10,005 7,186 1,689 270 |
||||
| 32,629 | 185,423 | ||||
| - 93 - |
14,499 0 |
||||
| - 93 54,865 |
14,499 152,749 |
||||
| 54,772 | 167,248 |
Page 1
Prepared by Julie Mitchell on 17th April 2026
FINAL ACCOUNTS
MITYANA CHARITY
THE MITYANA CHARITY (registered charity no. 1064825)
BALANCE SHEET as at 28 FEBRUARY 2026
| FIXED ASSETS None CURRENT ASSETS Gift-Aid Refund receivable Bank balances LIABILITIES : AMOUNTS FALLING DUE WITHIN ONE YEAR NET CURRENT ASSETS LIABILITIES : AMOUNTS FALLING DUE AFTER ONE YEAR None NET ASSETS representing : GENERAL UNRESTRICTED FUND RESTRICTED FUNDS |
Note | 23,615 142,346 |
2026 £ 0 165,960 165,960 0 165,960 54,772 111,187 165,960 |
25,816 141,526 |
2025 |
|---|---|---|---|---|---|
| 2.2 2.3 |
£ 0 167,248 |
||||
| 165,961 | 167,342 | ||||
| 94 | |||||
| 167,248 0 |
|||||
| 167,248 | |||||
| 54,865 112,384 |
|||||
| 167,248 |
Approved by the Trustees on 26 April 2025 and signed on their behalf by :
Bob Riddaway, Treasurer
Jodi Shafran, Trustee
Page 2
Prepared by Julie Mitchell on 17th April 2026
FINAL ACCOUNTS
MITYANA CHARITY
THE MITYANA CHARITY
(registered charity no. 1064825) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1 BASIS OF PREPARATION 1.1 Overall basis of accounting These accounts have been prepared on the basis of historic cost in accordance with : ** Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2015) ** Applicable Accounting Standards and the Charities Act 2011 1.2 Specific basis of accounting These accounts have been prepared on the Accruals [matching of income and expenditure] basis in respect of Funds that are Unrestricted. The Receipts and Payments basis has been used in respect of the projects contained in the Restricted Funds caption. 2 ACCOUNTING POLICIES 2.1 Funds The General Fund represents the funds of the Charity that are not subject to any restrictions regarding their use. The balance on Restricted Funds represents donations and funds received which have not yet been applied to the projects in Uganda. The payments shown in the accounts relate to transfers made to the local Ugandan trustees. 2.2 Incoming Resources Recognition of incoming resources These are included in the Statement of Financial Activities when they have been received. Incoming resources with related expenditure Where incoming resources have related expenditure, the resources and expenditure are reported gross in the SOFA. Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to those resources Levy on donations A Levy of 5% of donations is extracted to provide funding towards the cost of administrative expenses Gift-Aid Refunds receivable The amounts shown in the SOFA is an estimate of the Receivable in respect of donations for the year augmented by the difference in amounts received compared with an accrual in the previous year. Volunteer help The value of the voluntary help received is not included in these accounts, but is described in the trustees' report 2.3 Resources Expended Liability recognition Liabilities are recognised in these accounts as soon as there is a legal or constructive obligation committing the charity to pay out resources. The balance on the Restricted Funds represents amounts donated and collected awaiting disbursement.
3 STAFF COSTS & EXPENSES United Kingdom
The Charity did not have any employees in 2025-26 for it's functions in the United Kingdom. Some reimbursement of petty cash expenditure was made to those trustees who incurred such expenses. Overseas
The Charity provides funding for the salaries and associated expenses of the staff employed by Partners for Community Transformation.
4 GRANTS
The grants made by the charity to causes in Uganda are set out in the Statement of Financial Activities
Page 3
Prepared by Julie Mitchell on 17th April 2026