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2024-12-31-accounts

Seeway Trust Registered Charity Number: 1074868

Ford House Eggesford Chulmleigh Devon

Report of the Trustees and Unaudited Financial Statements For the year ended 31[st] December 2024

SEEWAY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31[st] December 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 11
Detailed Statement of Financial Activities 12

SEEWAY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31[st] December 2024

The trustees present their report and financial statements for the year ended 31st December 2024. 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 2015).

Objectives and Aims

Seeway Trust is a Christian Charity constituted under a Trust Deed dated 28[th] February 1999. The Trust is dedicated to rescuing orphaned and abandoned children who live in impoverished areas of the world. The principal aim is to provide these children with food, a home as part of a caring family, a good education and a future in line with the Trust’s objectives which are:

This is being achieved by developing strong links with long-term missionaries to identify areas of need, establish orphanages, build and equip medical and education facilities for the public benefit. Where appropriate, nongovernment organisations (NGO’s) are set up with a voluntary board of directors made up of key local members of the community who work with the missionary to oversee the day-to-day operations, ensure the funds are used for their designated purpose and report back to Seeway Trust.

The service offered is available to orphaned or abandoned children regardless of race, gender, disability or religion. Projects are developed with regard to the Charity Commission’s guidance on public benefit and the trustees ensure that all work undertaken is in line with the Trust’s charitable objects and aims.

Both the initial donation and additional amounts donated since have been under terms which allow the Trustees to either retain the amounts as capital or to spend them. The Trust deed gives the Trustees the power to apply the funds in such a manner as they think fit for the benefit of any charitable object or purpose. The Trustees identify projects and organisations they wish to support and the Trust is not in a position to make grants to organisations who apply speculatively.

Procedures and policy for grant making

Seeway Trust is committed to providing long-term financial support to ensure the continuity of care for orphaned and abandoned children – currently in Ghana, Tanzania, Ukraine and Zimbabwe. To this end, the Trustees meet regularly to receive reports and review the level of support based on donations received to date. The Trustees obtain written reports on the actual use of the grants given and the achievements made. Grants to Tanzania, Zimbabwe and Ghana are made monthly. Grants to the Ukraine are made annually.

Seeway Trust depends on regular donations to provide consistent support to ensure the continuity of care for orphaned and abandoned children. The success of the work is based on and determined by the relationships between Seeway Trust UK, the existing teams in Ghana, Tanzania, the Ukraine and Zimbabwe and the donors.

While the Trustees are deeply moved by the plight of children in war torn countries, the Trust does not have the resources available to provide emergency funding.

Public benefit

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or “aims” that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees’ report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Charity should undertake.

SEEWAY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31[st] December 2024

Achievement and Performance

Charitable activities

The Trust continues to work in partnerships within Africa and the Ukraine.

1. GHANA

The Trust has helped to develop and now enjoys a positive team relationship with a newly formed NGO called Ayeeko Seeway Foundation (ASF). The team are wholly Ghanian and comprise of seven professional individuals who oversee and support the work of the Trust in Ghana.

The COUNTRYSIDE CHILDREN’S HOME in Bawjiase in the Central region.

This Home has been supported by the Trust since 2000. As each young person has either left the Home to pursue further education or to attain work, those who have moved on still revisit the Home and the Trust retains an interest in their personal development, consequently a small monthly gift is given to the Head of the Home for general use. It is also hoped that an income generating business of growing and supplying Catfish initiated in late 2023 and managed by two young men who have grown up in the Home, being overseen and guided by an experienced older person, will further enable much needed funding to be used for business development. A personal interest has invested into this enterprise. To date this venture has produced some success and provided an extra source of protein to feed the children”. The enterprise continues.

The SEEWAY ACADEMY in Nemanwura in the Central region.

To date, this Academy has been the biggest project undertaken by Seeway Trust in the 24 years that it has been working in Ghana. Opened in 2022 its first year has been an outstanding success, attendance numbers have steadily grown, a PTA has been formed and the Trust has funded the attendance of a Doctor and his Assistant from Accra to visit for two consecutive days each month, monitoring the health and general wellbeing of each child as required, treating them accordingly. The visiting Doctor now has a qualified School Nurse who attends the academy four days a week, please see on You tube the Seeway Soundbites May 2025 for video presentations .

An important inclusion to the work of the Trust in Ghana in 2024 was becoming aware of, and the subsequent rescue of, 11 slave children from the Lake Volta in the Eastern region and 9 from a Voo-doo shrine also in the Eastern region. These 20 young folks were then relocated to the Academy and bordered in purpose-built accommodation, cared for and educated within the Nemanwura complex. Several children, upon close medical examination by the Dr were found to be Hepatitis C positive and were successfully treated.

2. TANZANIA

The Partnership enjoyed with Seeway Tanzania has now been in existence since 2005. It is a hugely successful work in northern Tanzania whereby rescued children of all ages to adulthood have been supported, cared for and educated. Families have also been supported by the building of goat sheds and giving other stock on, so as to grow and bring extra incomes in for themselves and others.

Gradual visits have been reintroduced to Seeway Tanzania in 2022 post covid and into 2023, by other educational partnerships, such as Nord Anglia, various UK churches and individuals both in the USA and UK. Seeway Trust sends monthly financial support to Tanzania to further the great work undertaken there. It remains a privilege to be in partnership with Seeway Tanzania. Please visit the Seeway Tanzania web site for 2024.

Development of the Complex continues with a purpose-built Centre for Nursery aged children with special needs and physical disabilities, being quite a unique facility in Tanzania. On a personal note, it was indeed good to meet up with Rebecca when she visited the UK and hear firsthand of the wonderful opportunities being afforded her and Wendy for future planning and the favour of the local Government.

SEEWAY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31[st] December 2024

3. UKRAINE

Amid the continuance of the war with Russia, contact and communication although reduced in the usual way has now been greatly improved through social media channels. The Trust continues to send an annual gift in US Dollars to the Ukraine around July, it is well received and utilised. Please view a Mail Chimp presentation on the Trust’s website for August 2025.

4. ZIMBABWE

Although not being at war, this nation has suffered incredible hardships at every turn in the day to day living experiences underpinned by the most politically destructive forces throughout. Those with whom we partner with there, continue to manage themselves but also give out to the homeless and low paid workers. Each week the Dustbin men are given some food and drink for themselves and families.

Some of the homeless people who have been helped have sadly died in 2024. Mark Nicolson was able to fly to the UK and visited various churches. He also gave the Trust a report on all the activities in the Rehoboth ministry that he and Dorcas, his wife manages. In addition to this Rehoboth send to the Trust regular Newsletters so as to highlight their achievements and difficulties in living in Bulawayo Zimbabwe.

REPORT OF THE TRUSTEES for the year ended 31st December 2024

In summary

By early 2024, a new Trustee, Mrs Carol Anderson had been appointed and has been successfully grafted into the work of the Trust. She also visited Ghana in May 2024. Please see You tube Seeway Soundbites May 2024

and hear what she has to say!

We are extremely grateful to all supporters who are so generous in their giving. Through this, the Trust continues to provide vulnerable children with a safe home, a hope and a future, enabling them to become responsible adults capable of caring for their own families and becoming a positive influence in their communities.

SEEWAY TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31[st] December 2024

Reference and Administration Details Registered name Seeway Trust

Registered Charity number 1074868

Principal address

Ford House Eggesford Devon EX18 7JY

Trustees

Name Position Appointments/Resignations Mrs Sally Bainborough Secretary Mr George Bainborough Chair Mrs Carol Anderson

Independent Examiner

Michael King MAAT Member of the Association of Accounting Technicians 53 Fountain Fields High Bickington Devon EX37 9AP

Bankers:

The Co-operative Bank plc PO Box 250 Delf House Skelmersdale WN8 6WT

Approved by the board of trustees on 11[th] October 2025 and signed on its behalf by:

............................................. George Bainborough, Chair

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEEWAY TRUST

Independent examiner's report to the trustees of Seeway Trust

I report to the charity trustees on my examination of the accounts of Seeway Trust (the Trust) for the year ended 31[st] December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Michael King MAAT Member of the Association of Accounting Technicians 53 Fountain Fields High Bickington Devon EX37 9AP

Date:

SEEWAY TRUST

STATEMENT OF FINANCIAL ACTIVITIES for the Year ended 31[st] December 2024

Notes
Income and Endowments
Donations and legacies
2
Investment income
3
Total Incoming Resources
Expenditure
Raising funds
Charitable activities
Advancement of the Christian Faith
4/5
Total Resources Expended
Net Incoming / (Outgoing) resources
Transfer between funds
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
2024
2023
Unrestricted
funds
Restricted
funds
Total
Total
£
£
£
£
90,881
101,252
192,133
161,920
0
0
0
0
90,881
101,252
192,133
161,920
0
0
0
79,682
106,211
185,893
151,533
79,682
106,211
185,893
151,533
11,199
-4,959
6,240
10,386
-20,000
20,000
31,268
5,743
37,011
26,625
22,467
20,784
43,251
37,011

The notes form part of these financial statements

SEEWAY TRUST

STATEMENT OF FINANCIAL POSITION At 31[st] December 2023

Notes
Current Assets
Debtors
6
Cash at bank
Current Liabilities
Amounts falling due within one year
7
Total Assets less Current Liabilities
Funds
Restricted funds
8
Unrestricted funds
Total funds
2024
2023
Unrestricted
funds
Restricted
funds
Total
Total
£
£
£
£
0
0
22,992
20,784
43,776
37,261
22,992
20,784
43,776
37,261
525
250
22,467
20,784
43,776
37,011
20,784
20,784
5,743
22,467
22,467
31,268
22,467
20,784
43,251
37,011

……………………………………………………..

George Bainborough Chair

The notes form part of these financial statements

SEEWAY TRUST NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

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.

Taxation

The charity is exempt from tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

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.

The notes form part of these financial statements

SEEWAY TRUST NOTES TO THE FINANCIAL STATEMENTS

2. Donations and Legacies

Donations
Gift Aid received
Donations
Gift Aid received
Unrestricted
Restricted
2024
£
£
£
85,683
99,431
185,114
5,198
1,821
7,019
90,881
101,252
192,133
Unrestricted
Restricted
2023
£
£
£
50,357
96,138
146,495
1,196
14,229
15,425
51,553
110,367
161,920

3. Investment income

Interest income
Interest income
Expenditure on charitable activities
Charitable activities
Support costs
Charitable activities
Support costs
Unrestricted
Restricted
2024
£
£
£
0
0
0
Unrestricted
Restricted
2023
£
£
£
0
0
0
Unrestricted
Restricted
2024
£
£
£
56,200
105,960
162,161
23,482
251
23,733
79,682
106,211
185,893
Unrestricted
Restricted
2023
£
£
£
34,295
114,243
148,538
2,186
809
2,995
36,481
115,052
151,533

4. Expenditure on charitable activities

5. Analysis of support costs

Independent examiner
Office costs
Computer equipment
Trustee expenses
Travel costs
Bank fees
2024
2023
2022
275
250
250
1,230
0
0
824
1,345
610
0
0
0
20,500
500
0
904
900
2
23,733
2,995
862

The notes form part of these financial statements

SEEWAY TRUST NOTES TO THE FINANCIAL STATEMENTS

6. Debtors

Prepayments and accrued income 2024
2023
£
£
0
0
0
0

7. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals and deferred income 2024
2023
£
£
525
250
525
250

8. Movement in Funds

Unrestricted Funds
General Fund
Ghana
Tanzania
Zimbabwe
Total Funds
Balance
Income
Expenditure
Transfers
Balance
1st Jan 2024
31st Dec 2024
22,507
11,051
26,087
3,881
11,352
4,683
1,674
244
6,113
3,155
44,330
41,508
-2,325
3,651
923
33,828
11,843
-21,556
1,351
31,268
90,881
79,682
-20,000
22,467
Unrestricted Funds
General Fund
Ghana
Tanzania
Zimbabwe
Total Funds
Balance
Income
Expenditure
Transfers
Balance
1st Jan 2023
31st Dec 2023
5,436
16,814
2,786
3,043
22,507
1,561
3,493
412
41
4,683
7,328
18,851
20,641
-2,383
3,155
2,228
12,395
12,642
-1,058
923
16,553
51,553
36,481
-356
31,268

The notes form part of these financial statements

SEEWAY TRUST NOTES TO THE FINANCIAL STATEMENTS

Movement in Funds (continued)

Restricted Funds
Ghana
Tanzania
Ukraine
Zimbabwe
Project Exodus
Assemblies of God
Total Funds
Restricted Funds
Ghana
Tanzania
Ukraine
Zimbabwe
Project Exodus
Assemblies of God
Total Funds
Balance
Income
Expenditure
Transfers
Balance
1st Jan 2024
31st Dec 2024
-932
11,758
45,152
20,000
-14,326
4,122
13,810
14,312
3,621
1,106
2,037
1,700
1,443
1,447
5,146
6,965
-372
0
0
0
68,500
38,082
30,418
5,743
101,252
106,211
20,000
20,784
Balance
Income
Expenditure
Transfers
Balance
1st Jan 2023
31st Dec 2023
6,993
44,929
52,854
-932
-1,075
42,177
36,980
4122
1,643
2,988
3,525
1106
2,567
13,073
14,193
1447
-56
300
356
0
0
7200
7200
0
10,072
110,367
115,052
356
5,743

9. Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any benefits from an employment with the charity or a related entity.

The notes form part of these financial statements

SEEWAY TRUST

The following pages do not form part of the Financial Statements

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

----- Start of picture text -----
2024 2023 2022 2021
£ £ £ £
Donations and legacies
Donations 185,114 146,496 175,484 114,968
Gift Aid received 7,019 15,425 5,188 8,877
Total income from donations and legacies 192,133 161,921 180,672 123,845
Investment income
Interest received 0 0 0 0
Total income from investment income 0 0 0 0
Total incoming resources 192,133 161,921 180,672 123,845
Fundraising costs 0 0 0 0
Charitable activities
Ghana
General expenses 45,133 53,266 121,626 48,340
Tanzania
General expenses 55,338 57,622 38,899 35,504
Ukraine
General expenses 1,700 3,525 201 3,480
Zimbabwe
General expenses 18,305 26,834 22,890 18,502
General expenses 3,678 602 11,432 624
Assemblies of God 38,007 7200 0
Project Exodus 300 1,306 1,200
Total expenditure on charitable activities 162,161 149,349 196,354 106,650
Support costs
Independent examiner 275 250 250 250
Office costs 1,230 0 1,111
Computer equipment 824 1345 610 820
Trustee expenses 0 0
Travel costs 20,500 500 0 1,074
Bank charges 904 91 2 5
Total support costs 2,186 862 3,262
Total resources expended 185,893 151,534 197,216 110,912
Net incoming/(outgoing) resources 6,240 10,386 -16,544 12,933
----- End of picture text -----