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 :
- ** examine the accounts under section 145 of the Charities Act
- ** to follow the procedures laid down in the General Directions given by the Charity Commission [under section 145(5)(b) of the Charities Act]
- ** 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:
- (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that:
- ** proper accounting records are kept in accordance with section 130 of the Charities Act;
- ** accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act
- (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**