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Registered Charity Number: 1079118
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Annual Report and Financial Statements
Year Ended 31 October 2025
KISIIZI PARTNERS
Contents of the Financial Statements for the Year Ended 31 October 2025
| Page | |
|---|---|
| Report of the Trustees | 2 to 5 |
| Independent Examiner’s report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Statement of Cash Flows | 9 |
| Notes to the financial statements | 10 |
KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2025
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 not for profit 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 Hospital Child Sponsorship Programme.
The working name Kisiizi Partners was adopted as the official name for the charity 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.
Kisiizi Partners is a Charitable Trust. It has no direct employees but provides financial support to Kisiizi Hospital including (but not exclusively) funds to support salaries of hospital employees, either in full or in part.
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
There have been no changes to the board of trustees up to the time of reporting. 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.
Kisiizi Partners has no policies for the induction or training of trustees. The board of trustees has been a stable entity for several years. Trustees are however requested to read information published by the Charity Commission concerning the duties and legal responsibilities of trustees.
No trustees received any remuneration or other benefits in connection with their roles.
Trustees are satisfied that they have complied with the duty in section 4 of the 2006 Act to have due regard to guidance on public benefit published by the Commission.
3. Address
The principal address of the charity is 3, The Holt Purley on Thames Reading RG8 8HZ
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KISIIZI PARTNERS
Report of the Trustees for the Year Ended 31 October 2025
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 achieved by the provision of grants for financial support to 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 of Kisiizi Partners is to raise funds to support recruitment and retention of indigenous health care professionals, to support the infrastructure of the hospital and to encourage good medical practice.
Trustees and volunteers have continued to engage in a variety of fund raising activities throughout the financial year, including speaking at supporter events, undertaking sponsored sport activities and publicising funding needs through our website and social media.
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 more attractive. 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 against the Ugandan Shilling from a starting mid-market rate of 4721 UGX per GBP on 1st November 2024 (source www.xe.com), and ending at 4584 on 31St October 2025. 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 and political uncertainties. Kisiizi Partners, together with Kisiizi Hospital, have employed a variety of strategies to obtain the best possible exchange rate.
Although our overarching aim remains constant, by maintaining good communications with Kisiizi Hospital management team and by undertaking regular visits, trustees are made aware of specific needs requiring additional funding and are in a position to decide the extent to which they are able to respond, taking into account the financial position of the trust.
In October 2025, two trustees (Helen and Alan Smith) were again able to visit the hospital (at their own expense). During that visit they were made aware of several pressing needs. A particularly urgent need was for a new anaesthetic machine and trustees responded rapidly to this request. A suitable new machine was sourced in-country and procured at a cost of £17,334.
They were able to see the new surgical ward, that Kisiizi Partners funded in the previous financial year, being put to good use during their visit.
Following discussion with Kisiizi’s management team, trustees decided to fund an Adolescent Friendly Service to cater for the mental health and sexual and reproductive health needs of the local adolescent population, to commence in the next financial year. An Adolescent service is recommended by the WHO, the Uganda Ministry of Health and the Church of Uganda.
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KISIIZI PARTNERS
Report of the Trustees
for the Year Ended 31 October 2025
5. Kisiizi Partners (continued)
During the financial year we have continued to raise money towards the cost of a new ambulance for the hospital and to support the hospital’s malnutrition and palliative care services and the Good Samaritan Fund providing financial support to the most poor patients.
Following on from the fraud perpetrated in 2021, the protracted legal case against the perpetrator continued to progress. Trustees are satisfied that appropriate financial protective measures, put in place after the fraud, continue to be used and are being overseen by the medical superintendent, Dr Henry Lukabwe.
We have continued to support the hospital with a monthly donation of £10,000 towards staff salaries.
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 Child Sponsorship scheme
In 2024-2025 the charity supported a total of 190 children in school (primary or secondary education) or in vocational training, at university, nurse training or other higher education. Cumulatively since 2001 we have assisted about 725 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.
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 2025
10. Safeguarding Report
There were no safeguarding incidents involving Kisiizi Partners or its Trustees during the year.
Kisiizi Partners has continued to support Kisiizi Hospital as it implements its Safeguarding policy. Trustees have continued to support Kisiizi Hospital and the educational institutions, attended by children and young adults enrolled in the child sponsorship programme, in the development and implementation of their own policies.
There were safeguarding incidents identified by our beneficiary, Kisiizi Hospital, most of which were within the community that the hospital serves and so not the direct responsibility of the hospital. Where appropriate, steps were taken to ensure the safety of the alleged victims and relevant information was passed on to the police.
Kisiizi Partners’ Safeguarding Officer monitored how the hospital responded to the few incidents that it did have a responsibility to address. He has spent time working alongside members of the safeguarding team at the hospital, providing advice and guidance in investigating and dealing with these incidents, within the constraints of the local safeguarding infrastructure and Ugandan Law. He also provided advice on how to adapt systems and procedures to reduce the risk of the problems recurring. He is confident that the hospital is meeting its safeguarding obligations.
The Safeguarding Officer also highlighted behaviour in the community that could lead to safeguarding incidents in the future. He advised the hospital to use its influence to bring about change. Following a training intervention on a previous visit, he was pleased to see that the hospital was working with local community leaders to raise awareness of domestic violence and seeking their help in addressing the issues that lead to violence and in supporting and protecting victims.
There were no reported safeguarding incidents in the schools attended by those supported by our child sponsorship programme. The Kisiizi Partners’ Safeguarding Officer made an unannounced visit to one of those schools and spoke to teachers and students. They all seemed aware of their responsibilities regarding safeguarding and did not mention any unreported incidents when asked. The programme coordinator at Kisiizi Hospital was instructed to continue with similar unannounced fact-finding drop-ins.
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 2025
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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standard have been followed, subject to any departures disclosed and explained in the financial statements; and
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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 and signed on their behalf by:
Helen Smith
13/08/2026
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 2025.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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
17/08/2026
Simon Porter FCA Suite F, 1 Prospect Street Caversham Reading RG4 7EZ
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KISIIZI PARTNERS
Statement of Financial Activities for the Year Ended 31 October 2025
| Unrestricted Funds Note £ Income and endowments from: Donations and legacies 4 271,257 Investments 3,787 Total 275,044 Expenditure on Charitable activities 166,547 Other 5 496 Total Resources Expended 167,043 Net Income 108,001 TOTAL FUNDS BROUGHT FORWARD 146,702 TOTAL FUNDS CARRIED FORWARD 254,703 |
2025 | Total Funds £ 336,199 3,787 339,986 229,517 496 230,013 109,973 208,307 318,280 |
2024 | |
|---|---|---|---|---|
| Restricted Funds £ 64,942 - 64,942 62,970 - 62,970 1,972 61,605 63,577 |
Total Funds £ 206,099 3,994 |
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| 210,093 | ||||
| 219,176 490 |
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| 219,666 | ||||
| (9,573) 217,880 |
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| 208,307 |
The notes form part of these financial statements
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Registered Charity Number: 1079118
KISIIZI PARTNERS
Balance Sheet At 31 October 2025
| 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 |
2025 funds £ 27,080 291,630 318,710 430 318,280 254,703 63,577 318,280 |
2024 funds £ 29,581 179,156 |
|---|---|---|
| 208,737 430 |
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| 208,307 | ||
| 146,702 61,605 |
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| 208,307 |
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
Helen Smith
13/08/2026
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 2025
| Unrestricted funds £ Cash flows from operating activities Net income/(expenditure) per SOFA 108,001 Less Investment income (3,787) Increase in debtors 2,501 Decrease in creditors - 106,715 Cash flows from investing activities Investment income 3,787 Net increase/(decrease) in cash: 110,502 Total cash as at 1 November 2024 117,549 Total cash as at 31 October 2025 228,051 |
2025 | Total Funds £ 109,973 (3,787) 2,501 - 108,687 3,787 112,474 179,156 291,630 |
2024 | |
|---|---|---|---|---|
| Restricted funds £ 1,972 - - - 1,972 - 1,972 61,607 63,579 |
Total Funds £ (9,573) (3,994) (27,342) - |
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| (40,909) 3,994 |
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| (36,915) 216,071 |
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| 179,156 |
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 2025
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 (2024 - nil).
3. Employees
There were no employees during the year.
| Unrestricted funds £ 4. Donations and legacies Donations and legacies 251,913 Income tax recoverable 19,344 271,257 |
2025 | Total Funds £ 306,317 29,882 336,199 |
2024 | |
|---|---|---|---|---|
| Restricted funds £ 54,404 10,538 64,942 |
Total Funds £ 175,880 30,219 |
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| 206,099 |
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KISIIZI PARTNERS
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
| Unrestricted funds £ 5. Expenditure on Other Fee for Independent Examination 430 Other 66 496 6. Movement in funds At 1 November 2024 £ Restricted Funds Allen Fund - Kisiizi Orphans Fund 61,606 Total Restricted Funds 61,606 Unrestricted funds 146,702 TOTAL FUNDS 208,308 |
2025 | Total Funds £ 430 66 496 Resources expended £ - 62,970 62,970 167,043 230,013 |
2024 | |
|---|---|---|---|---|
| Restricted funds £ - - - Incoming resources £ - 64,942 64,942 275,044 339,986 |
Total Funds £ 430 60 |
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| 490 | ||||
| At 31 October 2025 £ - 63,578 |
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| 63,578 254,703 |
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| 318,281 |
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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