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2025-03-31-accounts

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

The Mango Tree Orphan Support Programme ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 March 2025

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

ACCOUNTS 31 March 2025

CONTENTS

LEGAL AND ADMINISTRATIVE INFORMATION 3
TRUSTEES' REPORT 4
STATEMENT OF TRUSTEES' RESPONSIBILITIES 6
INDEPENDENT EXAMINERS' REPORT 7
STATEMENT OF FINANCIAL ACTIVITIES 8
BALANCE SHEET 9
STATEMENT OF CASHFLOWS 10
NOTES TO THE ACCOUNTS 11

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

The Trustees who served during the year were:

William Fulton resigned 23[rd] April, 2025 Gail Fulton resigned 23[rd] April, 2025 Rachel Lindley resigned 23[rd] April, 2025 Nic Merrett resigned 23[rd] April, 2025 Nick Moss resigned 23[rd] April, 2025 Ben Rudman resigned 23[rd] April, 2025 Giles Harrison resigned 23[rd] April, 2025 Joanne Kipling appointed 10[th] January, 2025 David Paul Moore appointed 10[th] January, 2025 Peter Buturo appointed 10[th] January, 2025 Olivia Barker White appointed 10[th] January, 2025

Principal address 148, Witton lodge Road, Birmingham B23 5AP

Bankers

HSBC Bank plc 99 – 101 Lord Street, Liverpool, L2 6PG CCLA Investment Management Limited PO Box 12892, Dunmow, Essex CM6 9DL

Independent Examiner

Tony Stanley ACA Mitchell Charlesworth Accountants Suites C, D, E & F 14[th] floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ

Solicitors Brabners LLP, Horton House Exchange Flags Liverpool L2 3YL

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 March 2025

The trustees present their report and accounts for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, 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 (FRS 102) (as amended for accounting periods commencing from 1 January 2019.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102, rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

Structure Governance and Management

Objectives and Activities

Achievements and Performance

These three programmes are being delivered in partnership with The Mango Tree Kenya, operating in Homabay County western Kenya; our new partner in Tanzania, Organisation of Matumaini Communities (OMC), based in Morogoro and the Tanzania Deaf Skills Forum (TDSF), based in Kyela District, southwest Tanzania.

More detailed information and case studies included in the annual report, which can be viewed online at www.themangotree.org

The trustees renewed their contract with The Wilder Network CIC to provide fundraising, governance and training services. The latter being to assist our partners to become independent but self-sustainable in the coming years.

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

Financial Review

The results for the year and the charity’s financial position at the end of the year are shown in the attached financial statements. The trustees reviewed the financial position of the charity at the year end and considered this to be satisfactory.

As at the year-end, our reserves consisted of: £ Unrestricted funds 15,752 Designated Education Reserve Fund 600,000 --------615,752

Plans for Future Periods

During the year, the trustees entered into a memorandum of understanding with Kids Club Kampala (UK charity registration number 1152451), a charity with very similar values and objectives to ours. As part of this MoU, four new trustees from Kids Club Kampala joined the board in January, which enabled the other trustees to retire in April, 2025. Three of these former trustees have subsequently become trustees of Kids Club Kampala. The new trustees will continue to fund the education of the orphans, who are registered with our partners until these orphans have completed their education and training.

References and Administration details

The trustees used the services of The Wilder Network CIC and a part-time self-employed contractor with charity administration, overseas partnership management and financial administration but management decisions are taken by the trustees. The contract with The Wilder Network ceased on 30[th] April, 2025.

Reserves policy

Risk Statement

Grant making

Approved by the Board of Trustees and signed on their behalf by:

Joanne Kipling 23[rd] July 2025

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts 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 year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 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. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

Independent Examiner’s Report to the Trustees of the Mango Tree Orphan Support Programme

I report to the trustees on my examination of the accounts of The Mango Tree Orphan Support Programme (the trust) for the year ended 31 March 2025.

This report is made solely to the charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.

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 the applicable Directions given by the Charity Commission under section 145(5) (b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the trust has prepared accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

  2. the accounts do not comply with the applicable requirements concerning the form and contents 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.

Tony Stanley ACA Mitchell Charlesworth Accountants Suites C, D, E & F 14[th] Floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ

Date: 5 August 2025

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Current financial year

Incoming resources
Income from:
Donations
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net movement in funds
Reconciliation of funds:
Total
funds
brought
forward
Total
funds
carried
forward
Prior financial year
Incoming resources
Income from:
Donations
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total
funds
carried
forward
Note
3
3
4
5
Note
3
3
4
5
Un-restricted
Restricted
Total
Total
2025
2025
2025
2024
£
£
£
£
353,754
149,000
502,754
469,830
21,685
-
21,685
26,451
375,439
149,000
524,439
496,281
62,650
-
62,650
63,439
154,070
170,400
324,470
372,924
216,720
170,400
387,120
436,363
158,719
(21,400)
137,319
59,918
457,033
21,400
478,433
418,515
615,752
0
615,752
478,433
Un-
restricted
Restricted
2024
£
£
£
365,430
104,400
469,830
26,451
-
26,451
391,883
104,400
496,283
63,439
-
63,439
283,924
89,000
372,924
347,365
89,000
436,363
44,518
15,400
59,918
412,515
6,000
418,515
457,033
21,400
478,433

All amounts relate to continuing operations.

All gains and losses recognised in the year are included above.

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

BALANCE SHEET AS AT 31 MARCH 2025

BALANCE SHEET AS AT 31 MARCH 2025
2025 2024
Notes £ £
CURRENT ASSETS
Short term investments 7 600,000 365,060
Cash at bank and in hand 17,732 115,091
617,732 480,151
LIABILITIES
Creditor: Amount falling due within one year 8 (1,980) (1,716)
TOTAL NET ASSETS 615,752 478,433
THE FUNDS OF THE CHARITY
General funds
Unrestricted funds 9 15,752 91,973
Restricted fund 9 0 21,400
Designed Education Reserve Fund 9 600,000 365,060
TOTAL CHARITY FUNDS 615,752 478,433

The accounts were approved and authorised for issue by the Board of Trustees and were signed on its behalf on 23[rd] July 2025.

Joanne Kipling Trustee

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS STATEMENT OF CASH FLOWS
2025
2024
£
£
Cash flows from operating activities
Net cash generated in operating activities
115,898
44,410
Investing activities
Interest received
21,685
15,509
Net cash generated in from investing activities
137,583
59,919
Change in cash in the reporting period
Cash at the beginning of the reporting period
480,151
420,231
Cash at the end of the reporting period
617,732
480,151
Reconciliation of net income (expenditure) to net cash flow from operating activities
2025
2024
£
£
Net income for the year as per the Statement of
Financial Activities
137,319
59,918
Adjustments for:
Investment income recognised in the Statement of
Financial Activities
(21,685)
(15,508)
Change in year end creditors
264
-
Net cash provided by operating activities
115,898
44,410

Net income for the year as per the Statement of
Financial Activities
Adjustments for:
Investment income recognised in the Statement of
Financial Activities
Change in year end creditors
Net cash provided by operating activities
115,898
44,410

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 ACCOUNTING POLICIES

a. Accounting convention

The accounts have been prepared in accordance with the charity’s trust deed, 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 (FRS 102) (as amended for accounting periods commencing from 1 January 2019. The trust is a Public Benefit Entity as defined by FRS 102.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

b. Going concern

c. Recognition of income

All income is accounted for on a receivable basis when

d. Expenditure

Grants and donations are recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Other costs incurred relate to our part-time fundraisers and the costs of stationery and travel for those fundraisers, along with the cost of the independent examination.

e. Governance costs

Governance costs are the costs associated with the governance arrangements of the charity. The costs are associated with constitutional and statutory requirements of the charity’s activities.

f. Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

g. Funds

Funds held by the charity are:

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

h. Cash and cash equivalents

i . Financial instruments

12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. the contractual provisions of the instrument.

settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial instruments

Basic financial liabilities, including creditors and bank loans are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present day value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS

In the application of the charity’s accounting policies, the trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future period. There are no critical accounting estimates in the year.

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (CONT’D

3. INCOME

Donations:
Individual, company, trust donations and
Grants
Online sponsorship income
2024
Investment income:
Bank interest
Interest on deposit fund
Surplus on the sale of investments
Increase in the value of investments
2024
Unrestricted
funds
Restricted
funds
2025
2024
£
£
326,599
149,000
475,599
397,148
27,155
-
27,155
72,682
353,754
149,000
502,754
469,830
365,430
104,400
20,015
-
20,015
10,304
1,046
-
1,046
638
624
624
-
-
-
-
15,509
21,685
-
21,685
26,451
26,453

4 RAISING FUNDS

Fundraising costs
Anniversary celebrations
Unrestricted
funds
2025
Unrestricted
funds
2024
£
£
62,650
56,476
0
6,963
62,650
63,441

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2025 (CONT’D)

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

5 CHARITABLE ACTIVITIES

BLE ACTIVITIES
Grants made to:
TMT Orphan Support Trust - Kenya
Organisation
of
Matumaini
Communities
-
Tanzania
Kyela Orphan Support Project - Tanzania
Tanzania Deaf Skills Project
Eyeta Organisation - Tanzania
TMT Orphan Support Trust - Malawi
Mary Keynes students - Uganda
Total grants to institutions
Governance costs
Total
2024
Unrestricted
funds
Restricted
funds
2025
2024
£
£
60,607
170,400
231,007
219,641
43,563
-
43,563
-
-
-
-
44,971
6,226
-
6,226
64,140
5,000
-
5,000
-
-
-
-
11,709
14,553
-
14,553
11,658
129,949
170,400
300,349
352,119
24,121
-
24,121
20,805
154,070
170,400
324,470
372,924
283,924
89,000

Governance costs include the fees of £1,980 charged by the independent examiner (2024: £1,716).

6. FINANCIAL INSTRUMENTS

IAL INSTRUMENTS
2025 2024
Carrying amount of financial assets £ £
Debt instruments measured at cost 617,732 480,150
Carrying amount of financial liabilities
Measured at cost 1,980 1,716

7. SHORT TERM INVESTMENTS

T TERM INVESTMENTS
Investment funds
£
**Cost as at 1 April 2024 ** 365,060
Movement during the year 234,940
Cost as at 31 March 2025 600,000

Investments are held in COIF Charities Deposit Funds and CCLA unit trusts at CCLA Investment Management Ltd

8. CREDITORS

TORS
Fee for the Independent Examiner 2025
2024
£
£
1,980
1,716
1,980
1,716

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2025 (CONT’D

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

9. FUNDS

. FUNDS
Current financial year Unrestricted funds Designated Fund Restricted
funds
Total
£ £ £
£
As at 1 April 2024 91,973 365,060 21,400
478,433
Income 375,439 - 149,000
524,439
Expenditure (216,720) - (170,400)
(387,120)
Transfer to Designated
Education Fund
(234,940) 234,940
At 31 March 2025 15,752 600,000 -
615,752
prior financial year
As at 1 April 2023
Income
Expenditure
At 31 March 2024
Unrestricted funds
£
62,965
347,409
Designated funds
£
349,551
15,509
-
Restricted
funds
£
£
6,000
418,515
104,400
496,282
(89,000)
(436,363)
91,973 365,060 21,400
478,433

Unrestricted funds are funds, which the charity can use in accordance with its charitable objectives.

The charity received 12 restricted donations totalling £149,000 during the year.

These were:
Samworth Organisational
Foundation 30,000 Development
Organisational
Oglesby CT 20,000 Development
Allan & Nesta Learning and Skills for
Ferguson CT 25,000 Life
Learning and Skills for
Tolkein Trust 20,000 Life
Coles Medlock Science, technology and
Foundation 10,000 rural studies
Charles Hayward
Foundation 10,000 Our Lives, Our Land
Noel Buxton CT 10,000 Our Lives, Our Land
British Humane Learning and Skills for
Association 7,000 Life
Learning and Skills for
Rozelle CT 6,000 Life
Baillie Gifford
Foundation 5,000 Our Lives, Our Land
Learning and Skills for
Chalk Cliff Trust 5,000 Life
CB & HH Taylor 1984 Learning and Skills for
Trust 1,000 Life

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2025 (CONT’D

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The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

10. TRUSTEE EXPENDITURE

During the period, none of the trustees received remuneration or reimbursed expenses (2024: none).

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Current financial year
Fund balances at 31 March 2025 are
represented by:
Current assets/(liabilities)
Prior financial year
Fund balances at 31 March 2024 are
represented by:
Current assets/(liabilities)
Unrestricted
funds
Designated
Education
Fund
Restricted
funds
Total
£
£
£
15,752
600,000
0
615,752
Unrestricted
funds
Designated
Education
Fund
Restricted
funds
Total
£
£
£
91,973
365,060
21,400
478,433

12. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

13. POST BALANCE SHEET EVENTS

On 1[st] April 2025, the Mango Tree entered into a partnership with Kids Club Kampala (UK charity registration number 1152451). We have signed a Memorandum of Understanding to implement a merger and asset transfer with Kids Club Kampala in order to fund and support sponsored orphan students. We are looking forward to seeing how this partnership will expand our impact and support for more vulnerable children in need.

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