**REGISTERED CHARITY NUMBER: 1090164** **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **FOR** ## **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|10| **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025** **TRUSTEES** R A Arien M Asif M Arshad F A Lindley M B Thompson **PRINCIPAL ADDRESS** 50 Field View Lane Norden Rochdale Lancashire OL12 7TS **REGISTERED CHARITY NUMBER** 1090164 **INDEPENDENT EXAMINER** TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ **BANKERS** Barclays Bank Plc 1 Yorkshire Street P.O. Box 36 ROCHDALE Lancashire OL16 1BJ Page 1 ## **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's principle objective as set out in its trust deed is the provision, maintenance and advancement of education for the disadvantaged children of Kampala, Uganda. The charity intends to achieve its objective through the provision and maintenance of the orphanage ## **Development activities and achievements** During the year the trust has raised funds through appeals. The funds are then transferred to the not for profit organisation in Kampala, which has built and is now running an orphanage for the benefit of the people of Kampala. The trust is associated with a charity, which is established in Uganda; Ugandan charity law closely follows the charity law of England and Wales. One trustee of the UK charity ( R A Arien) is also a trustee of the Ugandan charity. Funds are regularly transferred to the Ugandan charity and the UK trustees receive a monthly statement of account showing income and expenditure, and a weekly narrative report. By this means the UK trustees are able to monitor on a regular basis the progress of the orphanage and expenditure of the funds remitted. In addition, the Chairman of the UK charity is currently based in Uganda and is able to assess on a regular basis the work of the Ugandan charity; he in turn reports to the UK trustees. The UK trustees are satisfied that funds raised and transmitted to Uganda are expended for the purposes as stated in the charity's governing instrument, and for which purpose the funds have been raised. The trustees have had regard for the charity commission guidance on Public Benefit. The activities of the charity are such that there is no limitation on the public beneficiary within the geographic constraints of the charity. ## **FINANCIAL REVIEW** ## **Review of the transactions and financial position of the charity** During the year the charity had net incoming funds of £48,398 which were added to reserves brought forward. The total free reserves of the charity at the year end was £126,588 for use in future periods. ## **Risk Assessment** The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks. ## **Investment policy and objectives** The trustees have considered the most appropriate policy for investing funds and consider that holding excess funds in a bank deposit account gives some return on capital whilst ensuring funds are available should they be required. ## **Reserves policy** It is not the trustees' intention to accumulate reserves, however whilst the project is being developed funds are only released as the trustees consider prudent. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity was established by a trust deed dated 28 June 2001, it's governing document being it's trust deed. ## **Organisational structure** The charity operations are conducted by the trustees. Page 2 **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** Approved by order of the board of trustees on 22 April 2026 and signed on its behalf by: M Asif - Trustee Page 3 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **Independent examiner's report to the trustees of The Greenland School and Orphange Appeal** I report to the charity trustees on my examination of the accounts of The Greenland School and Orphange Appeal (the Trust) for the year ended 31 March 2025. ## **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 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. Vivien Hill FCA TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ 22 April 2026 Page 4 ## **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**135,594**
**EXPENDITURE ON**
**Charitable activities**
Kampala Charity
**87,196**
**NET INCOME**
**48,398**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**78,190**
**TOTAL FUNDS CARRIED FORWARD**
**126,588**|2024
Total
funds
£
112,197| |---|---| ||99,667| ||12,530
65,660| ||78,190| The notes form part of these financial statements Page 5 ## **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **BALANCE SHEET 31 MARCH 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Cash at bank and in hand
**127,806**
**CREDITORS**
Amounts falling due within one year
5
**(1,218)**
**NET CURRENT ASSETS**
**126,588**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**126,588**
**NET ASSETS**
**126,588**
**FUNDS**
6
Unrestricted funds
**126,588**
**TOTAL FUNDS**
**126,588**|2024
Total
funds
£
79,006
(816)
78,190
78,190
78,190
78,190| |---|---| ||78,190| The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2026 and were signed on its behalf by: M Asif - Trustee The notes form part of these financial statements Page 6 **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** 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 2019)', 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 25% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **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. ## **Foreign currency translation** Transfers and payments overseas are translated at the sterling cost incurred in making the transfers and payments. Costs incurred overseas are translated at the actual/average rate at the time of the transaction. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. continued... Page 7 ## **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** |**3.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||| |---|---|---|---| ||||Unrestricted| ||||fund| ||||£| ||**INCOME AND ENDOWMENTS FROM**||| ||Donations and legacies||112,197| ||**EXPENDITURE ON**||| ||**Charitable activities**||| ||Kampala Charity||99,667| ||**NET INCOME**||12,530| ||**RECONCILIATION OF FUNDS**||| ||Total funds brought forward||65,660| ||**TOTAL FUNDS CARRIED FORWARD**||78,190| |**4.**|**TANGIBLE FIXED ASSETS**||| ||||Fixtures| ||||and| ||||fittings| ||||£| ||**COST**||| ||At 1 April 2024 and 31 March 2025||**1,144**| ||**DEPRECIATION**||| ||At 1 April 2024 and 31 March 2025||**1,144**| ||**NET BOOK VALUE**||| ||At 31 March 2025||**-**| ||At 31 March 2024||-| |**5.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**2025**|2024| |||**£**|£| ||Other creditors|**1,218**|816| continued... Page 8 **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **6. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.4.24
in funds
31.3.25
£
£
£
**78,190**
**48,398**
**126,588**
**78,190**
**48,398**
**126,588**
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**135,594**
**(87,196)**
**48,398**
**135,594**
**(87,196)**
**48,398**
Net
movement
At
At 1.4.23
in funds
31.3.24
£
£
£
65,660
12,530
78,190
65,660
12,530
78,190
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
112,197
(99,667)
12,530
112,197
(99,667)
12,530|Net
movement
At
At 1.4.24
in funds
31.3.25
£
£
£
**78,190**
**48,398**
**126,588**
**78,190**
**48,398**
**126,588**
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**135,594**
**(87,196)**
**48,398**
**135,594**
**(87,196)**
**48,398**
Net
movement
At
At 1.4.23
in funds
31.3.24
£
£
£
65,660
12,530
78,190
65,660
12,530
78,190
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
112,197
(99,667)
12,530
112,197
(99,667)
12,530| |---|---|---| |||12,530| continued... Page 9 **THE GREENLAND SCHOOL AND ORPHANGE APPEAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **7. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 10