ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2021
CHARITY NO: 1092074
COMPANY NO: 04276635
ACT 4 AFRICA REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
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| CONTENTS | PAGE |
|---|---|
| Directors’ Report | 3-8 |
| Report of the Independent Examiner | 9 |
| Combined Statement of Financial Activities and | |
| Income and Expenditure Account | 10 |
| Balance Sheet | 11 |
| Statement of Accounting Policies | 12-13 |
| Notes to the Financial Statements | 14-16 |
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ACT 4 AFRICA REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021
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The Directors have pleasure in submitting the Report and Accounts for the year. The period covered by this report is 1 April 2020 to 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published October 2019
Mission and Vision
Act4Africa seeks to demonstrate the Christian faith in action by addressing inequality in Africa through our HEAL Strategy (Health, Education, Agriculture, and Livelihoods) with a particular emphasis on gender justice. Act4Africa has a vision of seeing the lives of women and girls transformed within flourishing and equal communities in Africa. We work to change attitudes, transform communities and save lives through providing education, health services, and training and support in life-skills and vocational skills. At the heart of all we do is gender equality and its revolutionary impact on both individuals and wider societal development and growth.
The Charity’s mission is to improve health/well-being, education, gender justice, and earning power for girls and women in some of Africa's poorest communities. Girls are the most powerful force of positive change on the planet. Unleashing their potential is critical to ending global poverty and accelerating progress on some of the toughest challenges of our time. Using a holistic approach, we deliver a programme of youth friendly services which prioritises the needs of women and girls in Africa’s poorest communities. The Trustees consider that this focused approach offers the best long-term method of changing attitudes, transforming communities, and tackling poverty in Africa.
Governance
The policy and operating decisions of the Charity rest with the Trustees who meet regularly to monitor the activities of the Company.
Our way of working
The activities currently carried out by the Charity are, wherever feasible, undertaken with local partners. Work carried out by the partner organisations is covered by partnership agreements and is especially useful where the Charity has no established infrastructure for managing staff and operations, or where it provides a more economical approach than using its own staff. Using partner organisations and our own local staff helps utilise local knowledge effectively in our programmes. Our approach to deciding on what work needs to be funded and how it is monitored is the same. Wherever possible, needs are identified by the local community, advice is sought from our indigenous field officers, or, failing this, from independent assessors on the potential value of projects to be funded. This ensures that programme delivery will be in accordance with the best practice and Act4Africa’s own high standards. The Charity has found from experience that this approach delivers maximum value to beneficiary groups.
Activities and Achievements
The Trustees have complied with their duty under Section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in February 2014.
A. Health, Education, Agriculture and Livelihoods (HEAL) Services
During this year the Charity continued to develop its work at Kathy’s Centre, a multi-functional community health and education centre located in the rural district of Mayuge, South Eastern Uganda. This Centre provides a community hub for early years education, health education, youth work provision and agricultural livestock training. In particular, over the last year it has offered assistance under each HEAL component as detailed below. The impact of the worldwide pandemic, however, and the ensuing lockdown in Uganda meant that Kathy’s Centre and its work was paused intermittently between March 2020 – March 2021.
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ACT 4 AFRICA REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021 continued
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Health
Since the first confirmed case of Covid-19 in Uganda on 22nd March 2020, Act4Africa has supported district health teams in their effort to keep communities safe and informed. In collaboration with Mayuge District Local Government we provided Personal Protective Equipment (PPE) to rural district health facilities that have no such resources, including 300 pairs of surgical gloves, 150 facial masks, 40 pocket hand sanitizers and 10 bottles of one-litre sanitizers. To provide far-reaching life-saving information to the community, we also broadcast on popular local radio station Baba FM, alongside the District Health Educator. Act4Africa are grateful to Bowdon Business Club, who provided the funding for these activities.
Water and Sanitation : Act4Africa began work to provide a clean water source (borehole with handpump) in the village of Buwolya, Mayuge District, a community that had previously relied on a contaminated stream as its only water source. Land was generously donated by the community, initial surveys undertaken and a community water management committee formed with guidance and training from Act4Africa, to ensure sustainability. Funding for this vital work was generously provided by a devoted long-time supporter of Act4Africa, Lily Newman, Managing Director of Morgan James Consulting.
Wellbeing and Sexual & Reproductive Health for Adolescent Mothers : Our largest programme active during the reporting period is our work with Adolescent Mothers in Mayuge District which launched in March 2021 with funding through the Small Charities Challenge Fund from UK Aid. This programme is set to continue for 24 months, reaching 225 young mothers aged 19-24 with wellbeing support and sexual and reproductive health training. In addition, 75 local health and social workers will be trained in person-centred care to remove barriers adolescent mothers may face when approaching local health services. Through this programme 1,500 community members will be reached through radio programming and other outreach activities promoting the empowerment and care of adolescent mothers, and providing sexual and reproductive health messaging. Funding from our corporate sponsors, AMV, has also contributed to this programme.
Education
Kindergarten : Kathy’s Kindergarten has been open since 5 February 2018. The facility provides unique preschool education otherwise unavailable locally which is delivered to the Ugandan Early Childhood Development curriculum but contains positive learning experiences developed from best practice in UK Early Years teaching and learning (“learning through play”). During the reporting period, 75 pupils attended the Kindergarten in three classes according to their age. Throughout the Covid-19 national lockdown, the teachers from Kathy’s Centre supported the kindergarten pupils with home learning packs and Covid-19-safe home visits to ensure that the pupils will be equipped to progress smoothly through the stages of early childhood education and enter primary school.
Secondary Education for Girls : Our Grow A Girl Programme, running in Mayuge District and Kasese District, has supported 9 adolescent girls to continue their secondary education this year. Although learning was disrupted during the national lockdowns resulting from the Covid-19 pandemic and schools were closed for a year, we maintained contact with the girls mentoring them through the difficulties of lockdown, encouraging them to study and to abstain from sexual advances. We distributed radios and newspaper supplements to allow them to access government education broadcasts. These young women will continue to be supported through Senior 6 (equivalent of A-levels), after which time they will have the opportunity to apply for a bursary from Act4Africa to be used either for further education, or as a start-up capital to establish a small business. Funding for the Grow A Girl programme is gratefully received from a dedicated group of individual sponsors in the UK.
Agriculture and Livelihoods
Provision of Food Security : Our Grains for Growth programme provides post-harvest grain loss prevention training for small holder farmers, thus increasing their families’ ability to feed themselves as well as an income stream through selling excess grain. Previous beneficiaries of the Grains for Growth programme have reported that due to their increased ability to harvest and store grain safely, they experienced improved food security and were able to sustain themselves during the lockdown while many other families around them struggled to survive. This programme was paused during the reporting period due to
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ACT 4 AFRICA REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021 continued
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the Covid-19 lockdown however plans and funding are in place to resume this programme when possible. Funding for this work has been graciously provided through individual donors with help from Global Giving.
B. Humanitarian Assistance
Pupils from Kathy’s Kindergarten and beneficiaries of the Grow A Girl programme were provided with emergency assistance during the Covid-19 lockdown in the form of food aid packs containing eggs, sugar, oil, and maize flour.
Additional humanitarian assistance was provided for communities in Kasese District who were displaced during catastrophic floods in Spring 2020. Food and sanitation items were distributed to 250 people living in a camp in Nyamwamba division of Kasese municipality. Families with many children, pregnant mothers, people with disabilities and families of the elderly were prioritised. Relief items included flour, cooking oil, rice, soap, a hand washing tap and a dustbin to help people improve their diet and fight diseases like cholera and coronavirus by washing hands at the entry point of the camp and having a good garbage collection point. Additional items including mattresses and blankets were distributed to Grow A Girl beneficiaries who had lost their homes due to the floods. Funds for this work were generously provided by Global Giving.
External factors affecting achievement
General
The Charity works in difficult circumstances where both social and political factors may give rise to security or access problems that frustrate our ability to put in place the infrastructure and long-term initiatives necessary to, promote gender justice for women, equip those in extreme poverty with life skills and to minimise the impact of HIV/AIDS. On occasion our local partners have also encountered difficulty where the local government infrastructure has broken down or there is an unforeseen imposition of additional requirements.
General Elections
A general election took place in Uganda on 14[th] January, 2021. In the days and weeks preceding the election, an increased police and military presence was seen in Jinja and other urban areas. Health and safety measures undertaken by the charity resulted in short-term interruptions to programming.
Covid-19
During the reporting period of March 2020 – March 2021, the global Covid-19 pandemic impacted significantly on programmes in Uganda. Programme activities which involved in-person interaction were either amended to ensure safety for staff and participants or were postponed during periods of government enforced lockdown which began on 1[st] April 2020. All schools in Uganda were closed for most of the academic year. Our kindergarten teachers continued to support pupils through home-learning packs and Covid-19-safe home visits. Additional programming was implemented to support our core beneficiaries in Mayuge District and Kasese District, including emergency food aid. All programmes remain functional and all targets have been met, with any adjustments to time scales communicated to donors.
Voluntary help and gifts in kind
The Trustees are very grateful to the many volunteers who have helped by carrying out activities on our behalf and, those who have worked with us on short term projects. Particularly worthy of mention are Meegan Perkin, Rachel Barham, Tracey Bryant, James McInnes, Ragad Mohamed, Lucy Webb, Michelle Croston, Peter Booth, Dr Jan Webb, and Zorah Meghji.
Financial Review
During the period, the Charity raised £100,115 (2020: £85,586) from the general public and other agencies to carry out the programmes mentioned above. £67,798 (2020: £87,080) of this income was expended during the period; the unrestricted surplus of £20,795 is reflected in our reserves.
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ACT 4 AFRICA REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021 continued
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As shown in the Statement of Financial Activities, the Charity holds £43,140 (2020: £10,823) which will be used to continue current projects. Fundraising activities have been continuously undertaken to encourage donations and grants.
Reserves Policy
Act4Africa Reserves Policy is to maintain sufficient level of reserves to enable operating activities to be maintained, taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the Trustees. Excluded from the Reserves Policy is income associated with Endowment Funds and Donor Restricted Funds (Earmarked Income).
In order to make a judgment on the amount of reserves the Trustees consider the risks in respect of unrestricted income and where appropriate restricted income (where funds can only be realised by disposing of a fixed asset) and expenditure. Also taken into consideration are any external identified potential major risks to income and expenditure during the year under consideration. Act4Africa aims to hold in reserve approximately six months operating capital, to provide financial stability and the means for the development of our principal activities.
Reserves will be used to support cash flow shortfalls and to provide against loss of core grants from both Corporate and Trust funding bodies.
Plans for the future
To promote the long-term stability and growth of the charity, strategic transfer of responsibilities regarding governance, communications, and programme strategy is underway between the Act4Africa UK executive and Act4Africa Ugandan staff. By 2026, we aim for Act4Africa Uganda to be completely locally led, while Act4Africa UK will remain as a support office, providing fundraising and resourcing assistance. Over the next year, Act4Africa UK will support Act4Africa Uganda to be increasingly independent, providing training opportunities for staff, creating additional staff positions, and improving governance at local level. The CEO of Act4Africa UK and the General Manager of Act4Africa Uganda are being supported by Monica Nyiraguhabwa, Executive Director of the Girl Up Initiative Uganda on a pro-bono basis to plan and carry-out staff restructuring and improve policy comprehension and compliance.
Current programmes listed above will continue and will be strengthened with additional resources and longterm strategic planning will take place with contribution from beneficiaries, local and international staff, the board or trustees, local officials, subject matter experts and other stakeholders.
Plans are in development to build up our work with Adolescent Mothers to form a more holistic programme of support and training, incorporating life skills training and vocational training. In addition, the Grains for Growth programme will be linked to the Adolescent Mother’s programme, ensuring greater food security and income generating capacity for families affected by unintended teen pregnancy.
The Grow A Girl programme, in its current form, will be discontinued in 2023 after the current cohort have completed their secondary education to Senior 6 and have been provided with bursaries for further education or to establish small businesses, as described above. Act4Africa will create a new education programme to better address the root causes that prevent girls from completing their education, taking account of systemic and structural factors. In the next year, research will be enacted in Uganda and the UK to inform our new programme design, with input from current and past beneficiaries, local officials, subject matter experts, and other stakeholders.
The need for an additional building on the site of Kathy’s Centre has been identified, to house vocational training rooms and additional staff offices to accommodate our growing programmes. In the coming year, the executives of Act4Africa UK and Act4Africa Uganda will work collaboratively with local and international designers and engineers to finalise plans for the new building, and funding sources for this construction project will be investigated.
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ACT 4 AFRICA REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2021 continued
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Act4Africa UK will continue to strengthen and improve fundraising activities to increase income and build reserves. Additional UK-based staff will be recruited to support our fundraising work including improving our stewardship of individual donors, accessing greater levels of funding from trusts and foundations, and building relationships with corporate donors.
Risk Statement
The Trustees have reviewed the risks to which a small Charity operating with a small number of employees in an area of political, social and economic volatility is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
Company information
Directors/Trustees Charis BakerDr Lucy Coates- appointed 30/04/20 Grace SmedleyAnnabelle Proepstl – appointed 30/04/20 Stephanie Higgins – appointed 30/04/20 Helen Robinson – appointed 30/04/20 Sue Underwood – appointed 30/04/20 Martin Smedley – appointed 30/04/20 Katy Adams – appointed 07/01/21, resigned 01/5/21 Debora Mazzetta – appointed 30/04/20, resigned 27/1/2021
Company Secretary Annabelle Proepstl Governing document Memorandum and Articles of Association Company registration number 04276635 Charity registration number 1092074 Registered office 17 Somerset Road Teddington Middlesex TW11 8RT Independent examiner Stephen Hendy Data Developments Wolverhampton Science Park Glaisher Drive Wolverhampton, WV10 9TG Bankers Barclays Bank Plc
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ACT4AFRICA REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 RCH 2021 contlnued Dlrectors, responsibilities Charity law requires us as Directors to prepare financial statements for each atcounting year which give a true and fair view of the state of the company and of its income and expenditure. We are required to.. l. Select suitable accountin8 policies and apply them consistentlv 2. Make judgements and e5tim3tes that are re3sonable and prudent 3. State whether the applicable accounting standards have been followed, subjett to any materi81 depèrtures disclosed and explained in the accounts 4. Prepare the financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business We are responsible for keeping adequate accounting records which disc105e with reasonable accuracy at anv time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2(K)6. We also have a responsibility to safeguard the assets of the charity and to take reasonable step5 to prevent fraud or any other irregularities. Approval This report was approved by the directors on Ib eptember 2021 and signed on thelr behalf bv.. r M Smèdlev air of Trustees)
ACT 4 AFRICA
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ACT 4 AFRICA
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I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021, which are set out on pages 7 to 13.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directors given by the Charity Commission under section 145(5)(b) of the 2011 Act. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for 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
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 that in any material respect:
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Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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The records do not accord with those records; or
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The accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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The accounts have been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Signed:
Date: 21[st] July 2021
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ACT 4 AFRICA
COMBINED STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021
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| Unrestricted | Designated Restricted Total | Designated Restricted Total | Designated Restricted Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | ||
| Note | 2021 | 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | £ | ||
| Income and endowments from: | ||||||
| Donations and legacies | 45308 | 28384 | 14814 | 88506 | 49197 | |
| Charitable activities | - | (2044) | - | (2044) | 24848 |
|
| Other trading activities | 2613 | 5592 | - | 8204 | 6550 | |
| Other | 5449 | - | - | 5448 | 4991 | |
| _ _ | _ | _ | _ | |||
| Total income and endowments | 53370 | 31931 | 14814 | 100115 | 85586 | |
| _ _ | _ | _ | _ | |||
| Expenditure on: | ||||||
| Raising funds | 2777 | - | - | 2777 | 2547 | |
| Charitable activities: | ||||||
| Direct charitable costs | 1 | 4013 | 30580 | 2647 | 37240 | 58164 |
| Support costs and administration | 1 | 27781 | - | - | 27781 | 26369 |
| _ _ | _ | _ | _ | |||
| Total expenditure | 34572 | 30580 | 2647 | 67798 | 87080 | |
| _ _ | _ | _ | _ | |||
| Net income / (expenditure) | 18798 | 1352 | 12167 | 32317 | (1494) | |
| Transfers between funds | (19735) | 20380 | (645) | - | - | |
| _ _ | _ | _ | _ | |||
| Net movement in funds | (937) | 21732 | 11522 | 32317 | (1494) | |
| Reconciliation of funds: | ||||||
| Total funds brought forward | ||||||
| at 1 April 2020 | 1518 | 7738 | 1567 | 10823 | 12317 | |
| _ _ | _ | _ | _ | |||
| Total funds carried forward | ||||||
| at 31 March 2021 | 581 | 29470 | 13089 | 43140 | 10823 | |
| _ _ | _ | _ | _ |
All income and expenditure derive from continuing activities.
The notes on pages 14 to 16 form part of these financial statements.
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ACT4AFRICA BALANCE SHE AS AT 31 MARCH 2021 Note 2021 2020 Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 579 43161 511 11812 43740 12323 Credltors Amounts falling due within one year 16001 115001 Net assets 43140 10823 Charity Funds: Unrestrlctèd funds General Fund Designated Fund 581 29470 1518 7738 30051 13089 9256 1567 Restrlrted funds Totsl charbty funds 43140 10823 The company was entitled to exemption from audit under $477 of the Companies Att 21K)6 relating to small companies. ThÈ members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companie5 Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FR5102 SORP. The financial statements were approved and authorised for issue by the Board on xx September 2021. onbe alf fthebo of es. r M Smedley. Trustee Company number.. 04276635 Charity number.. 1092074 The notes on pages 14 to 16 form part of these financial statements.
ACT 4 AFRICA ACCOUNTING POLICIES FOR THE PERIOD ENDED 31 MARCH 2021
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General information and basis of preparation
Act 4 Africa is charitable company. The address of the registered office is given in the charity information on page 7 of these financial statements. Each member of the company commits to contribute if the charity is wound up an amount of £10.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Donations and grants receivable are credited to the Statement of Financial Activities as they become receivable.
Where funds are received for a specific purpose as defined by the donor, these are credited to a restricted fund, and are matched against expenditure incurred with the purpose specified.
Grants receivable
Grants received in respect of expenditure charged to the Statement of Financial Activities during the year, have been included within the Statement of Financial Activities.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
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ACT 4 AFRICA ACCOUNTING POLICIES FOR THE PERIOD ENDED 31 MARCH 2021 continued
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Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation.
Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:-
UK equipment 3-7 years Overseas equipment and lease 2-3 years
Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Foreign currency
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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ACT 4 AFRICA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
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| Unrestricted | Designated | Restricted | Total |
Total |
||
|---|---|---|---|---|---|---|
| Fund | Fund |
Fund | 2021 | 2020 |
||
| 1 | Charitable activities | £ | £ |
£ | £ | £ |
| Direct charitable costs | ||||||
| Direct charitable costs | 1920 | 3576 |
504 | 6000 | 5139 |
|
| Local teams | 2093 | 27004 |
2143 | 31240 | 45294 | |
| Short term mission costs | - | - |
- | - | 7729 |
|
| ______ | ______ |
______ | ______ | ______ | ||
| 4013 | 30580 |
2647 | 37240 | 58162 | ||
| ______ | ______ |
______ | ______ | ______ | ||
| Support costs & administration | ||||||
| Postage, printing, minor equipment | 741 | - |
- | 741 | 439 |
|
| Training and development | 232 | - |
- | 232 | 60 |
|
| Salaries | 17534 | - |
- | 17534 | 15528 | |
| Website and communication | 1816 | - |
- | 1816 | 877 |
|
| Office costs | 5736 | - |
- | 5736 | 5525 |
|
| Support and administration | 1173 | - |
- | 1173 | 543 |
|
| Sundry costs | 249 | - |
- | 249 | 1898 |
|
| Independent examination and accountancy fees | 300 | - |
- | 300 | 1500 |
|
| ______ | ______ |
_____ | ______ | ______ | ||
| 27781 | - |
- | 27781 | 26370 | ||
| ______ | ______ |
_____ | ______ | ______ |
Independent examination and accountancy fees comprises the estimated fees for preparation and independent examination of the 2021 year end accounts, reduced by an over accrual for the charges for the previous year
2 Staff & Trustees
During the year, the charity had two part time employed members of staff. Other activities were carried out by consultants and volunteers. No staff received salaries at a rate of more than £60,000 per annum.
No remuneration was paid to any Trustee during the year nor to any person connected to them.
The Chair of Trustees received £949 for reimbursement of office costs incurred on behalf of the charity
The Charity considers its key management personnel to comprise of the Chief Executive Officer (paid employee, part-time), and Board of Trustees who received no remuneration or benefits.
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ACT 4 AFRICA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 continued
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| 3 | Tangible fixed assets | |||
|---|---|---|---|---|
| Equipment | Equipment | |||
| UK based | Africa | Total | ||
| £ | £ | £ | ||
| Cost or Valuation | ||||
| At 1 April 2020 | 164 | 33672 | 33836 | |
| Additions in year | - | - | - | |
| Disposals in year* | (164) | (33672) | (33836) | |
| _ | _ | _ | ||
| At 31 March 2021 | - | - | - | |
| _ | _ | _ | ||
| Depreciation | ||||
| At 1 April 2020 | 164 | 33672 | 33836 | |
| On disposals* | (164) | (33672) | (33836) | |
| Charge for the year | - | - | - | |
| _ | _ | _ | ||
| At 31 March 2021 | - | - | - | |
| _ | _ | _ | ||
| Net Book Values: | ||||
| At 31 March 2021 | - | - | - | |
| _ | _ | _ | ||
| At 31 March 2020 | - | - | - | |
| _ | _ | _ | ||
| *Disposals in the year represent the write off of old fully depreciated assets | ||||
| 4 | Debtors and prepayments | |||
| 2021 | 2020 |
|||
| £ £ | ||||
| Prepayments and accrued income | 579 | 511 | ||
| Other debtors | - | - | ||
| _____ | _____ | |||
| 579 | 511 | |||
| _____ | _____ | |||
| 5 | Creditors: liabilities falling due within one year | |||
| 2021 | 2020 | |||
| £ £ | ||||
| Accruals | 600 | 1500 | ||
| _____ | _____ | |||
| 600 | 1500 | |||
| _____ | _____ |
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ACT 4 AFRICA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 continued
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| 6 | Analysis of assets between funds | |||||
|---|---|---|---|---|---|---|
| Opening | Incoming | Outgoing Transfers | Closing | |||
| balance | Resources Resources in | the year | balance | |||
| £ | £ | £ | £ £ | |||
| Restricted funds | ||||||
| Souter 2019 Grain for Growth | 1201 | - | - | - | 1201 | |
| Zac’s House | 366 | - | - | (366) | - | |
| UKAID SCCF | - | 13240 | (1279) | (73) | 11888 | |
| Global Giving Hardship Grant | - | 775 | (695) | (80) | - | |
| Global Giving Flood Relief | - | 799 | (672) | (127) | - | |
| ______ | ______ | ______ | ______ | ______ | ||
| 1567 | 14814 | (2646) | (646) | 13089 | ||
| ______ | ______ | ______ | ______ | ______ | ||
| Designated funds | ||||||
| Medical Electives | 5280 | (2820) | - | (2460) | - | |
| Girl Effect Grow a Girl | 539 | 4860 | (3635) | (466) | 1298 | |
| Kathys Fund | - | 1068 | (510) | (558) | - | |
| Kasese Resource Centre | - | - | (200) | 200 | - | |
| Kathys Centre Jinja | - | 776 | (22719) | 21943 | - | |
| Grains for Growth | 1349 | 254 | - | (38) | 1565 | |
| Appeal | 500 | 10102 | (3515) | (1355) | 5732 | |
| Heal Uganda | 69 | - | - | (69) | - | |
| Mayuge Adolescent Young Mothers | - | 2150 | - | 6903 | 9053 | |
| A4A Sustainability Fund | - | 10750 | - | (3000) | 7750 | |
| Global Giving Girl Fund | - | 4791 | - | (719) | 4072 | |
| ______ | ______ | ______ | ______ | ______ | ||
| 7738 | 31,931 | (30580) | 20380 | 29470 | ||
| ______ | ______ | ______ | ______ | ______ | ||
| Unrestricted fund | ||||||
| General fund | 1518 | 53370 | (34572) | (19735) | 581 | |
| ______ | ______ | ______ | ______ | ______ | ||
| 1518 | 53370 | (34572) | (19735) | 581 | ||
| ______ | ______ | ______ | ______ | ______ |
The assets and liabilities represented by the various funds as follows:
| Fixed | Current | Current | |||
|---|---|---|---|---|---|
| assets | assets | liabilities | TOTAL | ||
| Restricted funds | - | 13089 | - | 13089 | |
| Designated funds | - | 29470 | - | 29470 | |
| General funds | - | 1181 | (600) | 581 | |
| ______ | ______ | ______ | ______ | ||
| - | 43740 | (600) | - | 43140 | |
| ______ | ______ | ______ | ______ |
7 Related party transactions
There are no related party transactions during the period (2020: £ nil).
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