**Registered Charity Number: 1079118**
## **Annual Report and Financial Statements**
## **Year Ended 31 October 2023**
## **KISIIZI PARTNERS**
## **Contents of the Financial Statements for the Year Ended 31 October 2023**
||**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 2023**
## **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
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 a child sponsorship scheme helping to meet needs for education, nutrition, health and social care of poor and vulnerable children and young adults 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 2023**
## **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 fluctuated but overall rose slightly against the Ugandan Shilling from a starting point of 4358 shillings per pound on 1st November 2022 (source www.xe.com), and ending at 4588 on 31St October 2023. Currency fluctuations are a persistent risk when transferring funds from one currency to another, potentially affected by many issues beyond our control, including global conflicts, the cost-of-living crisis, political uncertainties and the Covid 19 pandemic.
In November 2023, two trustees (Helen and Alan Smith) were again able to visit the hospital but this visit fell outside of the scope of this report and will be commented on in our next annual report.
Following on from the fraud perpetrated in 2021, Trustees are satisfied that appropriate financial protective measures remain in place and are being overseen by the medical superintendent, Dr Henry Lukabwe. The protracted legal case against the alleged perpetrator remains 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.
Since the hospital management has remained pro-active in this financial year in putting into place measures to safeguard against further fraud, in line with the Humentum recommendations, we have been funding various projects in addition to our monthly donation of £10,000 towards staff salaries. It became apparent during the trustees’ visit in 2022 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 ward has been successfully reconstructed and was in use by the end of the financial year in October 2023. The final amount sent in support of the project by Kisiizi Partners was £50,477.
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.
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## **KISIIZI PARTNERS**
## **Report of the Trustees for the Year Ended 31 October 2023**
## **6. Kisiizi Orphans**
In 2022-2023 the charity supported a total of 227 children of whom 177 were at school (primary or secondary education) and those remaining were in vocational training, at university, nurse training or other higher education. Cumulatively since 2001 we have assisted about 720 children.
The charity continues to provide support for school trips, additional school materials, mosquito nets, shoes and 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.
## **7. Other donations**
Kisiizi Partners 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 continued to accept 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.
Kisiizi Partners have been pleased to learn of a new Palliative Care project that has been set up by the hospital and we aim to support this project in the next financial year.
## **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 2023**
## **9. Safeguarding Report**
There were no safeguarding incidents within the charity this year. However, there were a number of safeguarding incidents reported within the operations of our beneficiary during the year. A few of these incidents were within the hospital and child sponsorship scheme but most were in the local community. Although the hospital works with community leaders to deal with those in the community, they fall outside the remit of Kisiizi Partners. The Safeguarding Officer is satisfied that all incidents were handled appropriately in Kisiizi with the police being involved in the more serious cases.
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. The team also supports girls and young women already in the scheme who become pregnant, ensuring that their babies are looked after and that the girls and young women can continue their education.
Kisiizi Partners’ Safeguarding Officer visits Kisiizi once a year (this year’s visit fell outside the 12 months covered in this report). On these visits he talks to the safeguarding team at the hospital and the safeguarding leads in the schools attended by the children and young people who are supported by Kisiizi Partners. He holds training sessions and provides guidance for any issues that they might bring up.
## **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.
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.
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 2023**
## **Trustees' responsibilities in relation to the financial 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 the 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 consistently;
- observe the methods and principles of the Charities SORP (FRS102);
- 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 charity's website.
Approved by the trustees on 27 August 2024 and signed on their behalf by:
## Helen Smith
Helen Smith (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 2023.
## **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
Simon Porter FCA 120 Woodcote Road Caversham Reading RG4 7EZ
27 August 2024
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## **KISIIZI PARTNERS**
## **Statement of Financial Activities for the Year Ended 31 October 2023**
|**Unrestricted**
**Funds**
Note
£
**Income and endowments from:**
Donations and legacies
4
192,989
Investments
1,825
**Total**
194,814
**Expenditure on**
Charitable activities
144,747
Other
5
496
**Total Resources Expended**
145,243
**Net Income**
49,571
**TOTAL FUNDS BROUGHT FORWARD**
104,550
**TOTAL FUNDS CARRIED FORWARD**
154,121||2023|**Total**
**Funds**
£
255,250
2,595
257,845
332,595
496
333,091
(75,246)
293,126
217,880|2022|
|---|---|---|---|---|
|||**Restricted**
**Funds**
£
62,261
770
63,031
187,848
-
187,848
(124,817)
188,576
63,759||**Total**
**Funds**
£
189,904
349|
|||||190,253|
|||||170,658
523|
|||||171,181|
|||||19,072
274,054|
|||||293,126|
## **The notes form part of these financial statements**
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**Registered Charity Number: 1079118**
## **KISIIZI PARTNERS**
## **Balance Sheet At 31 October 2023**
|Note
**Current Assets**
Debtor - HM Revenue & Customs
Cash at bank and in hand
**Current Liabilities**
Creditors: Amounts falling due within one year - Accruals
**Total assets less current liabilities**
**The Funds of the Charity**
6
Unrestricted funds
Restricted funds
**Total Charity Funds**|**2023**
**funds**
£
2,239
216,071
218,310
430
217,880
154,121
63,759
217,880|**2022**
**funds**
£
1,837
291,719|
|---|---|---|
|||293,556
430|
|||293,126|
|||104,549
188,577|
|||293,126|
The financial statements were approved by the Board of Trustees on 27 August 2024 and were signed on its behalf by:
## Helen Smith
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 2023**
|**Unrestricted**
**funds**
£
**Cash flows from operating activities**
Net income/(expenditure) per SOFA
49,571
Less Investment income
(1,825)
Increase in debtors
(402)
Decrease in creditors
-
47,344
**Cash flows from investing activities**
Investment income
1,825
**Net increase/(decrease) in cash:**
49,169
Total cash as at 1 November 2022
103,141
**Total cash as at 31 October 2023**
152,310||2023|**Total**
**Funds**
£
(75,246)
(2,595)
(402)
-
(78,243)
2,595
(75,648)
291,719
216,071|2022|
|---|---|---|---|---|
|||**Restricted**
**funds**
£
(124,817)
(770)
-
-
(125,587)
770
(124,817)
188,578
63,761||**Total**
**Funds**
£
19,072
(349)
1,284
(8,819)|
|||||11,188
349|
|||||11,537
280,182|
|||||291,719|
**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 2023**
## **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 (2022 - nil).
## **3. Employees**
There were no employees during the year.
|**Unrestricted**
**funds**
£
**4.**
**Donations and legacies**
Donations and legacies
166,966
Income tax recoverable
26,023
192,989||2023|**Total**
**Funds**
£
219,175
36,075
255,250|2022|
|---|---|---|---|---|
|||**Restricted**
**funds**
£
52,209
10,052
62,261||**Total**
**Funds**
£
161,682
28,222|
|||||189,904|
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## **KISIIZI PARTNERS**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2023**
|**Unrestricted**
**funds**
£
**5.**
**Expenditure on Other**
Fee for Independent Examination
430
Professional fees
-
Other
66
496
**6.**
**Movement in funds**
At 1
November
2022
£
**Restricted Funds**
Allen Fund
49,798
Kisiizi Orphans Fund
138,779
**Total Restricted Funds**
188,577
**Unrestricted funds**
104,549
**TOTAL FUNDS**
293,126||2023|**Total**
**Funds**
£
430
-
66
496
Resources
expended
£
44,680
143,168
187,848
145,243
333,091|2022|
|---|---|---|---|---|
|||**Restricted**
**funds**
£
-
-
-
-
Incoming
resources
£
770
62,261
63,031
194,814
257,845||**Total**
**Funds**
£
430
-
93|
|||||523|
|||||At 31
October
2023
£
5,888
57,872|
|||||63,760
154,120|
|||||217,880|
## **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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