Registered Charity Number: 1079118
Annual Report and Financial Statements
Year Ended 31 October 2020
KISIIZI PARTNERS
Contents of the Financial Statements for the Year Ended 31 October 2020
| Page | |
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| Report of the Trustees | 1 to 5 |
| Independent Examiner’s report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Statement of Cash Flows | 9 |
KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2020
1. Establishment and Purpose
A Trust Deed dated 17th January 2000 established Sponsor a Nurse. The charity’s main purpose is the relief of sickness and the preservation and protection of good health of the inhabitants of developing countries, particularly but not exclusively, by assisting in meeting the cost of salaries of nurses in non-governmental Christian hospitals. The charity expanded its support of Kisiizi Hospital’s community projects in 2002 by including the support of Aids orphans through the title of Sponsor an Orphan, now renamed Kisiizi Orphans.
The working name Kisiizi Partners was adopted in 2009 because it came to the trustees' attention that potential donors were being lost because of misunderstandings arising from the name “Sponsor a Nurse” leading to misconceptions about the scope of the charity’s activities. In November 2020 the trustees changed the name officially to Kisiizi Partners.
2. Trustees and Officers
During the year the following served as trustees:-
Dr Helen Smith Chair Mr Alan Smith Secretary Dr Philip Haynes Dr Katie Mayers Dr Richard Mayers
The trustees communicated regularly via the internet throughout the year, holding virtual meetings supplemented by email communications.
The number of trustees may not be fewer than three. The appointment and removal of trustees is in the power of the trustees.
3. Address
The principal address of the charity is
3, The Holt Purley on Thames Reading RG8 8HZ
4. Object and Main Activity
Under its governing document, the objects of the Trust are to relieve sickness and promote good health in developing countries. This has largely been in Kisiizi Hospital in south west Uganda. The charity also supports orphans in this area.
To achieve this object, the main activity is to raise funds to support recruitment and retention of indigenous health care professionals and to encourage good medical practice.
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KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2020
5. Kisiizi Partners
The Trust aims to prevent the loss of trained nurses and other skilled health care professionals from Kisiizi to hospitals in the towns where salaries and living conditions are better. Initially this was done by providing a monthly food supplement to their wages and contributing towards the cost of salaries. In addition to this the charity now also funds some of the medical staff training costs and improvements in the fabric of the hospital, in particular to staff accommodation.
Throughout the financial year the value of Sterling has fluctuated slightly against the Ugandan Shilling from a starting point of 4796 shillings on 31st October 2019 (source www.xe.com), but remained relatively stable apart form a brief dip to 4392 in March 2020. However there remains a real risk that with the continuing uncertainties of the fallout from Brexit and the Covid 19 pandemic, the pound could devalue further against many currencies, including the Ugandan Shilling.
Kisiizi Hospital hopes to obtain funding to build a new maternity and gynaecology ward block. It is estimated that the cost will be in the order of £500,000. Kisiizi Partners will support the building of this ward but will not be able to fully fund this development. Kisiizi Hospital management is actively looking for additional sources of funding. Due to the Covid 19 pandemic, plans for this block have been put on hold. Various curfews and travel restrictions introduced by the government of Uganda have resulted in fewer patients being able to travel to the hospital to receive care since March 2020 and this has had a negative impact on the hospital’s income from user fees.
Kisiizi Partners has continued to support Kisiizi Hospital as it implements its Safeguarding policy. Trustees have continued to support Kisiizi Hospital and schools attended by Orphans enrolled in the orphan project in the development and implementation of their own policies. (See separate Safeguarding report appended).
Data protection and privacy policies developed and approved by trustees for Kisiizi Partners in line with regulations have been adhered to throughout the year.
6. Kisiizi Orphans
In 2019-2020 the charity supported a total of 274 children of whom 197 were at school (primary or secondary education) and the remaining were in vocational training, at university, nurse training or other higher education. Cumulatively since 2001 we have assisted about 640 children. The number of children actively supported fluctuates around the 270-300 mark due to the turnover with students leaving the scheme and being replaced by new orphans. This level of support appears to be optimum for the area and administration. Many benefit from vocational training and some from university courses. Several students are being sponsored at the Kisiizi school of nursing.
The charity continues to provide support for school trips, additional school materials, mosquito nets, shoes, socks, bedding and suitcases for individuals as required. The administrative and pastoral support of the children is organised through Hope Ministries, part of Kisiizi Hospital.
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KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2020
6. Kisiizi Orphans (continued)
Due to the pandemic, schools and higher education establishments in Uganda have been closed for much of 2021. The orphan project, in common with the rest of the population, has not been paying school fees when schools have been closed. This has resulted in some cost savings for the project. However, this has been offset in part because the project manager has incurred some expenditure in making home visits to ensure the wellbeing of the children and in purchasing some food and provisions for children in need, who would otherwise have been hungry due to the lack of school meals.
7. Other donations
Kisiizi has continued to contribute towards a training fund in support of hospital staff undertaking higher training to meet the needs of the hospital.
8. Reserves
The Trustees regard some of the Restricted and Legacy Funds as long-term reserves, to be retained to provide an income until such time as they are required.
The Trustees do not seek to maintain a general reserve beyond the needs of providing a reasonable level of working capital, and if any significant accumulation of such funds were to occur, giving to hospitals would be increased accordingly.
8. Safeguarding Report
Safeguarding has continued to be developed by Kisiizi Partners and Kisiizi Hospital throughout this year. It has been a learning experience for both parties and the policy has been adapted in the light of experience on the ground. Uganda does not have a system set up for dealing with safeguarding issues and so we are developing methods of working within the constraints of Ugandan Law.
A reporting system has been developed where anyone who has been admitted to the hospital, or who has reported for outpatient care, with any possible safeguarding issues are logged on Stre@mline, (the hospital’s patient management system), along with documentation of any actions that have been taken. These reports are monitored by the Medical Superintendent and a monthly anonymised summary passed on to the Trustees so that they can check that these cases have been handled appropriately.
The vast majority of the cases picked up related to incidents in the community surrounding the hospital and so were outside the remit of Kisiizi Partners. The Trustees were encouraged that reporting such cases to the police and appropriate medical interventions were routinely recorded as responses to these situations.
All possible safeguarding cases that were reported within the hospital were handled appropriately and actions were taken to modify working practices to protect staff and patients when necessary.
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KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2020
8. Safeguarding Report (continued)
To help address the problem of abuse in the community one of the Trustees, Alan Smith, facilitated a meeting with community leaders in November 2019. This meeting helped raise awareness of the issue of domestic violence amongst the leaders and helped them to realise that even though hitting wives and children was thought to be culturally acceptable doing so was in breach of Uganda’s human rights laws. By the end of the meeting all the leaders were in agreement that this was a serious issue that needed addressing and they had drawn up action plans pertinent to their own communities. A follow-up meeting was planned for Spring 2020 but unfortunately this was postponed because of the Covid-19 pandemic and is yet to take place.
In November 2019 Alan Smith made unannounced visits to four of the schools in the Child Sponsorship project, interviewing staff and students. During these visits he trained the leader of the Child Sponsorship Team in the hospital on how to conduct these visits and how to uncover possible safeguarding issues. No incidents were discovered, although advice on how to improve individual schools’ handling of possible incidents was given.
When the schools closed due to the pandemic the Child Sponsorship team visited the orphans in their guardians’ homes (when movement and contact was permitted by the Ugandan government). A number of orphans were found to be getting insufficient food and Kisiizi Partners arranged for them to be provided with food supplements.
It has not been possible for the Trustees to visit the scheme since March 2020 because of the Covid-19 pandemic but they have kept in touch with the team running the programme by email. Visits to Uganda will resume once it is safe to do so.
9. Risk Assessment
The Trust exists to make grants to hospitals which Sponsor a Nurse wishes to support financially. The major source of income to the Trust is gifts and charitable grants. The Trustees consider that the greatest risk to the Trust’s ability to continue its activities is that giving to the Trust could diminish. Were income to decrease substantially, the Trust would have to reduce the level and/or scope of its grants. However, this risk is mitigated at the present time by the availability of reserves created by legacies.
Separate reserves are put aside for the Orphan project; should funds entirely cease we could fund the project for a further year while alternative arrangements were sought.
Further risks relate to exchange rate movements between sterling and the Ugandan shilling and the erosion of spending power in Uganda due to a high inflation rate.
Due to the Covid 19 pandemic trustees are aware that the hospital has incurred a diminution in income from user fees, and from closures to the primary school and the school of nursing and midwifery. However the hospital management team has made financial adjustments to take this into account and Kisiizi Partners has not incurred additional expenditure related to this issue in this financial year.
The trustees consider that existing internal control procedures provide reasonable assurance regarding the risk of losses arising from dishonest activities or negligence on the part of officers or trustees.
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KISIIZI PARTNERS Report of the Trustees for the Year Ended 31 October 2020 Trustees. responsibilitles In relatlon to the flnancial statements The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires Ihe Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to select suitable accounting policies and then apply them consist8ntly- observe the methods and principles of the Charities SORP IFRS1021- make judgements and estimates that are reasonable and prudent; state whether applicable accounting standard have been followed, subject to any departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the chariws website. Approved by the trustees on 17 August 2021 and signed on their behalf by-. Helen Smith (Chair of Trustees) Page 5
Independent Examiner's Report to the Trustees of KISIIZI PARTNERS
I report on the accounts of the charity for the year ended 31 October 2020 which are set out on pages seven to eleven.
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; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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- the accounts did 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 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.
Simon Porter FCA 120 Woodcote Road Caversham Reading RG4 7EZ
17 August 2021
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KISIIZI PARTNERS
Statement of Financial Activities for the Year Ended 31 October 2020
| Unrestricted funds Note £ Income and endowments from: Donations and legacies 4 190,526 Investments 100 Total 190,626 Expenditure on Charitable activities 190,829 Other 5 455 Total Resources Expended 191,284 Net Income (658) TOTAL FUNDS BROUGHT FORWARD 125,495 TOTAL FUNDS CARRIED FORWARD 124,837 |
2020 Restricted funds £ 76,784 142 76,926 83,879 23 83,902 (6,976) 145,161 138,185 |
Total Funds £ 267,310 242 267,552 274,708 478 275,186 (7,634) 270,656 263,022 |
2019 Total Funds £ 191,010 315 191,325 183,441 540 183,981 7,344 263,312 270,656 |
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The notes form part of these financial statements
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KISIIZI PARTNERS Registered Charity Number.. 1079118 Balance Sheet Al 31 October 2020 2020 funds 2019 funds Note Current Assets Debtor- HM Revenue & Customs Cash at bank and in hand 6.423 256,999 263,422 2,484 268,652 271,136 Current Liabilities Creditors.. Amounts falling due within one year- Accruals 400 480 Total assets less ¢urrent Ilabllltles 263,022 270,656 The Funds of the Charity Unrestricted funds Restricted funds 124.837 138,185 125,494 145,162 Total Charity Funds 263,022 270,656 The financial slalements were approved by the Board of Trustees on 17 August 2021 and were signed on ils behalf by: Helen Smith - Trustee The notes fomi part of these financial statements Page 8
Registered Charity Number: 1079118
KISIIZI PARTNERS
Statement of Cash Flows for the Year Ended 31 October 2020
| Unrestricted funds £ Cash flows from operating activities Net income/(expenditure) per SOFA (658) Less Investment income (100) Increase in debtors (3,939) Decrease in creditors (80) (4,777) Cash flows from investing activities Investment income 100 Net increase/(decrease) in cash: (4,677) Total cash as at 1 November 2019 123,490 Total cash as at 31 October 2020 118,813 |
2020 Restricted funds £ (6,976) (142) - - (7,118) 142 (6,976) 145,162 138,186 |
Total Funds £ (7,634) (242) (3,939) (80) (11,895) 242 (11,653) 268,652 256,999 |
2019 Total Funds £ 7,344 (315) (543) - 6,486 315 6,801 261,851 268,652 |
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The notes form part of these financial statements
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KISIIZI PARTNERS
Notes to the Financial Statements for the Year Ended 31 October 2020
1. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared under the historic cost convention, and in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP FRS102) and applicable UK Accounting Standards and the Charities Act.
Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
Resources expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category.
Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objectives.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.
Further explanation of the nature and purpose of each fund, where material, is included in the notes to the financial statements.
2. Trustees
None of the trustees (or any persons connected with them) received any remuneration or reimbursed expenses during the year (2019 - nil).
3. Employees
There were no employees during the year.
| Unrestricted funds £ 4. Donations and legacies Donations and legacies 160,560 Income tax recoverable 29,966 190,526 |
2020 Restricted funds £ 67,531 9,253 76,784 |
Total Funds £ 228,091 39,219 267,310 |
2019 Total Funds £ 164,838 26,172 191,010 |
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KISIIZI PARTNERS
Notes to the Financial Statements - continued for the Year Ended 31 October 2020
| Unrestricted funds £ 5. Expenditure on Other Fee for Independent Examination 480 Other (25) 455 6. Movement in funds At 1 November 2019 £ Restricted Funds Allen Fund 51,602 Kisiizi Orphans Fund 93,559 Total Restricted Funds 145,161 Unrestricted funds 125,494 TOTAL FUNDS 270,655 |
2020 Restricted funds £ - 23 23 Incoming resources £ 100 76,826 76,926 190,626 267,552 |
Total Funds £ 480 (2) 478 Resources expended £ 2,000 81,902 83,902 191,284 275,186 |
2019 Total Funds £ 480 60 540 At 31 October 2020 £ 49,702 88,483 138,185 124,836 263,021 |
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Allen Fund
In 2006 the Trust received a legacy representing the residue of the estate of the late Miss Kathy Allen. Her parents suggested the funds be used to facilitate the training of nurses. Kisiizi Partners uses this money to provide accommodation for tutors and other staff, to enable orphans to train as nurses, and other activities that further enhance nurse education.
Kisiizi Orphans Fund
The objects of the charity were expanded in 2002 to include the support of Aids orphans through the title of Sponsor an Orphan. It now uses the working name of Kisiizi Orphans and supports orphans, regardless of why their parents died, and other vulnerable children.
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