**Registered Charity Number: 1079118**
## **Annual Report and Financial Statements**
**Year Ended 31 October 2022**
## **KISIIZI PARTNERS**
## **Contents of the Financial Statements for the Year Ended 31 October 2022**
||**Page**|
|---|---|
|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 2022**
## **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 2021 the working name, Kisiizi Partners, was registered as the Charity’s official name.
## **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 Mr Elliot Smith Dr Marie Smith (resigned 12 January 2022)
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 2022**
## **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 declined overall against the Ugandan Shilling from a starting point of 4869 shillings on 1st November 2021 (source www.xe.com), and ending at 4410 on 31st October 2022. There remains a real risk that with the continuing uncertainties of the fallout from Brexit, the cost-of-living crisis and political uncertainties, including consequences of the conflict in Ukraine and the Covid 19 pandemic, the pound could devalue further against many currencies, including the Ugandan Shilling.
In October 2022, two trustees (Helen and Alan Smith) were able to visit the hospital and in particular to look into the mitigation measures that had been put in place by the hospital management and the governors of the hospital to protect against further fraud, following on from the recommendations made by Humentum in their financial processes review as described in the previous annual report. Trustees were satisfied that appropriate protective measures had been put in place and were being overseen by the acting medical superintendent, Dr Henry Lukabwe. The legal case against the alleged perpetrator is ongoing. In addition, Kisiizi management has an on-going civil litigation case in the Ugandan courts against a bank for alleged negligence. Legal processes take time but we await the outcomes with much interest.
We were pleased to note that following our support to restore staff salaries to the pre-fraud levels, Kisiizi Management has been able to successfully maintain the staff salaries without any further incidences of reduction.
When the fraud became known to us, as reported in our previous report, Kisiizi Partners made a difficult decision to pause funding of projects other than staff wages and the Orphan and malnutrition projects pending instigation of anti-fraud measures, in order to protect funds from further theft. Our intention was to safeguard funds until such time that we could be certain that adequate measures were in place to ensure donated funds were spent as donors intended. Since the hospital management has been pro-active in this financial year in putting into place measures to safeguard against further fraud, in line with the Humentum recommendations, we have resumed funding other projects. It became apparent during the trustees’ visit that the surgical ward, housed in a building dating back to before the establishment of the hospital in 1958, had developed serious structural problems such that it had become a source of potential danger to staff and patients alike and a rebuild was required. The cost was estimated at £50,000. Trustees agreed to fund this rebuild in a phased manner with proof of spending being supplied by Kisiizi Hospital management at every stage. The process will begin in the next financial year.
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## **KISIIZI PARTNERS**
## **Report of the Trustees for the Year Ended 31 October 2022**
## **5. Kisiizi Partners (continued)**
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 2021-2022 the charity supported a total of 265 children of whom 202 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 has reduced this year because we decided to take on no new children until suitable fraud prevention measures have been implemented by the hospital.
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.
Following the pandemic, schools and higher education establishments in Uganda reopened in late 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.
Kisiizi Partners has also accepted donations towards the empower project based at Kisiizi Hospital which manufactures reusable sanitary protection and teaches girls and women how to make their own reusable materials. This project has been very welcomed by all involved.
A further project has supported the provision of chickens to families of needy patients to help in the battle against malnutrition, a particular problem in the area.
## **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.
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## **KISIIZI PARTNERS**
## **Report of the Trustees for the Year Ended 31 October 2022**
## **9. Safeguarding Report**
There were a number of safeguarding incidents during the year. The Safeguarding Officer is satisfied that these were all handled appropriately in Kisiizi with the police being involved in the more serious cases. Where necessary, Kisiizi Partners provided additional funds to ensure that physical, emotional, healthcare and nutritional needs of its beneficiaries were met.
Alan Smith was assisted as safeguarding officer by Katie Mayers, another Kisiizi Partners’ Trustee.
Safeguarding at Kisiizi is not only about physical and mental abuse but it is also about ensuring that, in the case of sponsored children, individuals’ medical and nutritional needs are met. The cost of living in Uganda has increased significantly over the past few years. As a result, the child sponsorship team in Kisiizi identified a number of children who were not being fed adequately during school holidays. Kisiizi Partners funded additional nutritional support for these individuals and the team in Kisiizi verified that the supplementary food did, indeed, go to the children concerned.
Kisiizi Partners’ Safeguarding Officer visited Kisiizi once during the year, in October 2022. On this occasion he held training sessions for the Safeguarding Leads for the schools that sponsored children attend. The training sessions was carried out as interactive workshops.
The first part of the session was a refresher on the basics of safeguarding and the second built on this by asking the participants to consider a number of scenarios which at first sight appeared to be clear cut safeguarding cases but which, on further investigation, were found to be the result of other, non-safeguarding, issues. The latter training session was designed to help participants to plan investigations in such a way that the facts could be ascertained in a way that would be fair to both the purported victim and the alleged perpetrator.
During the visit, discussions were held with Kisiizi Hospital’s Safeguarding Lead and the Medical Superintendent. As a result of these discussions, Kisiizi Partners has reduced the frequency with which the hospital is obliged to report non-urgent cases to the charity to once every three months. This is to give the hospital more time to complete its investigations and to ensure that safeguarding incidents are reported in the appropriate detail.
## **10. Risk Assessment**
The Trust exists to make grants to hospitals which Kisiizi Partners 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.
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KISIIZI PARTNERS
Report of the Trustees
for the Year Ended 31 October 2022
10. Risk Assessment {continued
Further risks relale lo exchange rate movements belween sterling and the Ugandan shilling and
the erosion of spending power in Uganda due to a high inflation rate.
The trustees consider that existing intemal control procedures provide reasonable assurance
regarding the fisk of losses arising from dishonest activities or negligence on the part of officers
or truslees.
Trustggs, responslbllltlos In rolatlon to the flnanolal statements
The Truslees are responsible for preparing the Truslees. 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 lo prepare financial
stalemenls for each financial year which give a true and fair view of Ihe 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 consistently.
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
deparlures disclosed and explained in the financial statements,. and
prepare the financial statements on the going concern basis unless it is inappropriale 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 wilh 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 laking
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 charitys website.
Approved by the trustees on17August 2023 and signed on their behalf by=
AAK
Helen Smilh (Chair of Trustees)
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## **Independent Examiner's Report to the Trustees of KISIIZI PARTNERS**
I report to the trustees on my examination of the financial statements of Kisiizi Partners ('the charity') for the year ended 31 October 2022.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 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 charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 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.
Simon Porter FCA 120 Woodcote Road Caversham Reading RG4 7EZ
- 17 August 2023
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## **KISIIZI PARTNERS**
## **Statement of Financial Activities for the Year Ended 31 October 2022**
|**Unrestricted**
**Funds**
Note
£
**Income and endowments from:**
Donations and legacies
4
124,738
Investments
258
**Total**
124,996
**Expenditure on**
Charitable activities
126,746
Other
5
523
**Total Resources Expended**
127,269
**Net Income**
(2,273)
**TOTAL FUNDS BROUGHT FORWARD**
106,822
**TOTAL FUNDS CARRIED FORWARD**
104,549|2022
**Restricted**
**Funds**
£
65,166
91
65,257
43,912
-
43,912
21,345
167,232
188,577|**Total**
**Funds**
£
189,904
349
190,253
170,658
523
171,181
19,072
274,054
293,126|2021
**Total**
**Funds**
£
270,044
18
270,062
237,851
21,179
259,030
11,032
263,022
274,054|
|---|---|---|---|
**The notes form part of these financial statements**
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KISIIZI PARTNERS
Registered Charity Number.. 1079118
Balance Sheet
Al 31 October 2022
2022
funds
2021
funds
Note
Current Assets
Debtor- HM Revenue & Customs
Cash at bank and in hand
1.837
291,719
293,556
3,121
280,182
283,303
Current Liabilities
Credilors.- Amounts falling due within one year- Accruals
430
9,249
Total assets less ¢urrent Ilabllltles
293,126
274,054
The Funds of the Charity
Unrestricted funds
Restricted funds
104.549
188,577
106,822
167,232
Total Charity Funds
293,126
274,054
The financial statements were approved by the Board of Trustees on17August 2023 and were signed on
ils behalf by:
Helen Smith - Trustee
The notes form part of these financial statements
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**Registered Charity Number: 1079118**
## **KISIIZI PARTNERS**
## **Statement of Cash Flows for the Year Ended 31 October 2022**
|**Unrestricted**
**funds**
£
**Cash flows from operating activities**
Net income/(expenditure) per SOFA
(2,273)
Less Investment income
(258)
Increase in debtors
1,284
Decrease in creditors
(8,819)
(10,066)
**Cash flows from investing activities**
Investment income
258
**Net (decrease)/increase in cash:**
(9,808)
Total cash as at 1 November 2021
112,949
**Total cash as at 31 October 2022**
103,141|2022
**Restricted**
**funds**
£
21,345
(91)
-
-
21,254
91
21,345
167,233
188,578|**Total**
**Funds**
£
19,072
(349)
1,284
(8,819)
11,188
349
11,537
280,182
291,719|2021
**Total**
**Funds**
£
11,032
(18)
3,302
8,849
23,165
18
23,183
256,999
280,182|
|---|---|---|---|
**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 2022**
## **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 (2021 - nil).
## **3. Employees**
There were no employees during the year.
|**Unrestricted**
**funds**
£
**4.**
**Donations and legacies**
Donations and legacies
107,486
Income tax recoverable
17,252
124,738|2022
**Restricted**
**funds**
£
54,196
10,970
65,166|**Total**
**Funds**
£
161,682
28,222
189,904|2021
**Total**
**Funds**
£
229,517
40,527
270,044|
|---|---|---|---|
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## **KISIIZI PARTNERS**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
|**Unrestricted**
**funds**
£
**5.**
**Expenditure on Other**
Fee for Independent Examination
430
Professional fees
-
Other
93
523
**6.**
**Movement in funds**
At 1
November
2021
£
**Restricted Funds**
Allen Fund
49,707
Kisiizi Orphans Fund
117,525
**Total Restricted Funds**
167,232
**Unrestricted funds**
106,822
**TOTAL FUNDS**
274,054|2022
**Restricted**
**funds**
£
-
-
-
-
Incoming
resources
£
91
65,166
65,257
124,996
190,253|**Total**
**Funds**
£
430
-
93
523
Resources
expended
£
-
43,912
43,912
127,269
171,181|2021
**Total**
**Funds**
£
430
20,637
112
21,179
At 31
October
2022
£
49,798
138,779
188,577
104,549
293,126|
|---|---|---|---|
## **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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