## HELPING UGANDA SCHOOLS ANNUAL REPORT AND ACCOUNTS JANUARY TO DECEMBER 2024 

Registered Charity No. 1098176 Charity Unique Code QAQ87ZG 

Chair: Richard Bircher 

Trustees: Joanna Bircher, Chris Bishop, Emma Stapleton, Helen Taylor -O’Brien, Jessica Williams, 

1 



## INTRODUCTION 

This is the 21st Annual Report for the charity Helping Uganda Schools. The charitable work of HUGS started in 1995 and formal Charity registration obtained in 2003. Our three guiding principles remain the same. 

- We help to fund the establishment of schools, which provide a high-quality education. 

- We provide scholarships to vulnerable and impoverished young children and to talented older children and young adults, 

- We provide assistance to families so that they can have the resources to support their children to attend school. 

We continue to work, almost exclusively in Uganda with minor involvement in Rwanda; sponsoring students whose families moved from Uganda before children completed their studies. There are currently no UK Government or banking restrictions to trade with Uganda.  All our work is carried out in keeping with charity commission regulations, we hold 4 trustees' meetings a year, and carry out probity inspections of projects by travelling to Uganda every 18 months. The next is scheduled for June 2025.  In 2024 we enrolled with the Charity Excellence Website and carried out an audit of policies and procedures, gaining a Quality Mark in August 2024. 

2024 has built on the successes of 2023 (the year with our largest donation total). We have actively developed school buildings and facilities in 5 schools (Dokolo, SEVA (previously New Hope), St Francis de Sales and Little Shepherd and Asili Girls School).  We have improved our sponsorship programme, with the use of an on-line database and increasing standard school fees from £150 - £200 per year for Primary aged children and £200 - £300 per year for Secondary Aged Children. Major achievements have been: 

1. The completion of building work for our largest infrastructure school project to date, SEVA School in Busunjju to cater for the needs of children in the Kosovo slum, Kampala. 

2. The continued development of our Second Special Needs School, St Francis de Sales, with investments in equipment and facilities. 

3. Building a new dormitory and teacher’s accommodation at Dokolo School, plus the completion of the headteachers house. 

4. Carrying out a financial review of St Francis de Sales, using a local Jinja Accountant (a service which was inciteful and detailed) 

5. An increase in the proportion of sponsored children who attend a HUGS supported school from 58% to 64% 

6. The graduation of two sponsored medical students, one teacher and two social workers. 

HUGS has no paid employees. Our work in Uganda is carried out in partnership with trusted representatives, who have proven to be hardworking, trustworthy individuals who manage projects and administer the use of our funds.  They work through registered Ugandan NGOs or Religious Orders.  We are grateful for their personal sacrifices in helping the most impoverished in their communities. 

2 



## CHANGES TO CHARITY ADMINISTRATION 

This year Mrs Josie Mwonge resigned as a Trustee, due to competing personal priorities.  There have been no other changes in Trustees.  HUGS has continued to use the voluntary help of Ibolya Domjan in administrating parts of the sponsorship programme. 

There have been no reported conflicts of interest, no receipt of gifts with a value above £30 and no complaints made in the UK or Uganda regarding our activities. We have complied with all HMRC regulations and submitted reports in good time to the UK Charity Commission. 

No sponsorship data remained overseas, and all records were deleted during the development of the database in keeping with UK GDPR regulations. 

HUGS continues to work closely with Alec and Julie Perkin who manage a fund-raising initiative which provides sponsorship and support for children in the Kosovo Slum, Kampala.  Alec Perkin continues to have viewing rights to a dedicated HUGS Barclays bank account. 

The Trustees meetings, as standard now contain a summary of the accounts, a copy of the Work log of the Chair (DR Richard Bircher) and our performance against an annual prospectus.  No funds above the value of £500 are spent without the consent of the Trustees. 

## FINANCIAL SUMMARY 

Full accounts are provided in appendix 1. 

During 2024 HUGS raised £314,009.50 (plus an accompanying Gift aid claim for 2023 of 15,593.03, which was deposited in January 2024). **Total £329,602.53** 

The grand total raised by HUGS from initial charity registration is just over £2.4 million. 

We endeavor to keep our administrative overheads as low as possible and guarantee every donation from our supporters is spent on supporting schools and students. As in previous years all administrative and travel costs are covered in full by trustee’s personal donations.  Our initial free subscription to the SAGE accountancy software came to an end and we now pay a reduced monthly rate for this essential software. 

|Total Charity Funds Raised in 2024|||
|---|---|---|
|Standing Orders|£24,940.64||
|Single donatons from individuals|£77,425.72|(includes Jamie's legacy donatons)|
|Donaton from trusts|£197,258.70||
|Online donatons|£11,386.54||
|Gif Aid HRMC claim|£18,345.78|(includes contributon from Jamie's Legacy)|
|Bank Interest|£204.77||
|Closing of Legacy Bank Account|£40.17||
|**Total**|**£329,602.53**||



3 



Our regular standing orders have decreased and provide £1,650 a month. 

We have worked in partnership with multiple agencies: 

- REACH (formally Bury Africa Outreach) 

- Friends of Two Tone 

- Rotary International 

- Mulchand Foundation 

- Swire Foundation 

- BEKS Foundation (from the Netherlands) 

Jamie's legacy is the name given to a fund-raising initiative which supports the education and wellbeing of Children in the Kosovo Slum. This highly successful project led by Alec and Julie Perkins raised £34,427 in 2024, including associated HMRC Gift Aid.  These funds were all used within the statement of objectives as defined by HUGS. 

In 2024 we engaged Mr Gerald Arinaitwe a Ugandan accountant to carry out a financial review of St Francis de Sales School.  This uncovered a operating deficit of £8-10,000 per year, mainly as a result of uncollected school fees.  We were reassured that all HUGS donor money was accounted for and appeared to have been spent on purposes for which it was intended. 

## CHARITY EXPENDITURE 

Full accounts are provided in appendix 1. 

The successful introduction in 2022 of an annual spending plan (prospectus) was repeated in 2023 and 2024.  We are pleased to report all items were successfully completed, within budget. Below is a list projects (note list is not exhaustive of all activities) 

## _**St Francis de Sales**_ 

|**_St Francis de Sales_**||
|---|---|
|Construct volunteer/staf accommodaton at SFDS|3,000|
|Restock Drugs store|500|
|Mosquito nets|130|
|Matresses|820|
|Beds|920|
|Tables and Chairs|1,040|
|Play feld levelling|740|
|Help with Wage defcit|7,000|



## _**SEVA School**_ 

|**_SEVA School_**||
|---|---|
|Teachers accommodaton 8 fats.|<br>38,000|
|Foundatons for Nursery block (2024)|6,000|
|Completon of SEVA main School|75,000|
|New bars at upper levels|14,837|
|Plantng of felds|977|
|Levelling of sports pitch|3,527|



4 



|Furniture for classrooms For Feb 2024 (not all)|70,600|
|---|---|
|4 new Water points for disadvantaged families|600|
|Joy of learning (REACH)|300|
|Mili child protecton ofcer post|500|
|**_Dokolo_**||
|Develop dormitory|11,500|
|Water tower, sola pump and pipes|13,500|
|Complete headteachers house|2,000|
|Accommodaton for three teachers.|5,000|
|**_Litle Shepherd_**||
|30 new desks|850|
|**_Lira Babies Home_**||
|Roof repair|5,750|
|**_Sponsorship scheme 2024_**||
|HUGS|17000|
|Jamie’s’ Legacy|18,000|
|We did not compete every item on the 2024 prospectus and will carry forward:||
|Constructon of SEVA School Nursery block|35,000|
|New computers for Asili School|4600|
|New Admin and staf room building or classrooms for Asili School|30,000|



## Progress of Projects and Schools 

Trustees Richard, Joanna, Helen and Emma visited SFDS, Asili, Dokolo and SEVA school in February 2024. We make use of reports, receipts, WhatsApp messaging, photo evidence and video conferencing to provide evidence of project progress and financial probity. 


## LITTLE SHEPHERD PRIMARY SCHOOL, RUTUNGURU 

Little change from 2023 report. Little Shepherd school grows in reputation and enrolment numbers.  It is now the largest primary school in the area, educating 550 pupils.  The new Dormitory and teachers’ accommodation is well used and helping many students (who had to travel long distances) to obtain a better education. The extra land, purchased in 2023 is being used for food production, 30 new fruit trees have been planted and a cow has been donated to provide milk to pupils.  The football pitch is leveled and regularly used. The sick bay and immunisation centre is stocked and providing a very welcome service. 


## ST ZOE’S PRIMARY AND SECONDARY SCHOOLS, MUBENDE 

St Zoe’s Primary School opened in 2001 and Secondary school in 2006. It offers education up to the end of 

5 



“O” level. The school results are consistently good and in the top 10% of all of Uganda.  The school is financially self-sufficient and generates its own funds to continue development. It has 40 acres of land, which generates a sizable income as well as food and water for all the pupils. The school has an active bursary scheme to help support local impoverished children and HUGS now sponsors 12 children who are mostly raised by single parents who are subsistence farmers.  A visit to the school in planned for April 2025. 


## GOOD SHEPHERD SPECIAL NEEDS SCHOOL, FORT PORTAL 

HUGS helped finance the development of Good Shepherd School for children with learning disabilities, supporting its inspirational founder (and current School principal) Sr Theresa Abigaba. It opened in 2009. The school cares for 170 children who are not able to be supported in mainstream education. It has a welldeveloped vocational section (tailoring, woodwork, hair dressing). 

Because of small class sizes and low income from school fees, the school struggles to be financially sustainable. HUGS has actively tried to support income generating projects, such as bullock rearing, market gardening and goat farming. Unfortunately, none of these projects have given a sizable return on investment and land, buildings and capital remain under-utlised.  We have helped the school reduce overheads and in 2024 the farm produced good yields of food for children’s meals and a reliable income from milk production.  A visit to the school is planned for April 2025. 


## ST. THERESA’S PRIMARY SCHOOL, RUKIRA, RWANDA 

HUGS provided funds to help to rebuild this school in 2007, which was left in a dilapidated condition following years of civil unrest.   The school currently enrolls 600 primary children plus a further 200 in a preschool nursery. State provision of Education in Rwanda has improved since 2007 and there is no mandate for HUGS to offer considerable support. We support two pupils studying in Rwanda. 


## ASILI GIRLS SECONDARY AND VOCATIONAL SCHOOL, LIRA UGANDA 

HUGS responded to a request in 2011 to help build a secondary school for girls in Lira, northern Uganda. The school has a clear focus to provide emancipation and opportunity to girls in Lira and recent ‘rebranded’ itself as a Secondary and Vocational school.  The new HUGS funded Computer lab is well utilised and pupils enjoy these new facilities. HUGS has agreed to increase the number of computers. 

As the school continues to generate a small operative surplus every year, they are able to invest in their own infrastructure. They have built a large fish pond (for perch and tilapia as income generation) and raise pigs and chickens. 


## ST. FRANCIS DE SALES NURSERY SCHOOL FOR DEAF CHILDREN, JINJA, UGANDA 

St Francis de Sales opened in February 2022 with an initial intake of 45 children. Many of the children enrolled have profound disabilities. The school is making good use of HUGS investment in the kitchen, new security fence and dormitory.  The school is aiming for an intake of 100 pupils but knows this will not provide enough income for specialist teachers.  HUGS is looking at ways of managing this fiscal gap, by 

6 



expanding the sponsorship programme, reducing overheads, and providing further teachers 

accommodation.  There is a keen interest in providing international volunteer opportunities.  In 2024 we helped restock the school sick bay and improved sanitation with a new latrine.  Finances remain precarious and HUGS is looking to invest further in income generating projects, possibly coffee and cocoa cultivation. 


## SEVA SCHOOL 

Our plans for a new school to be built north of Kampala in Busunjju to educate 300 primary aged children from the Slum has been a major fucus of the charity activities in 2024.  This project has been developed in partnership with the Mulchand Foundation. By year end, the main school was close to completion and on track for a school opening in February 2025.  The 8 acres of farmland has been cultivated and a first harvest completed.  The football pitch has sparked much interest as it is the best in the local area.  The Additional expenses were incurred in 1. Electricity connection, 2. Security fencing and 3. A head teachers accommodation.  The well drilled at the start of construction, has given a regular supply of clean water, reducing the need for a reliance on rainwater collection. 

Jamie’s Legacy, continue a successful sponsorship scheme and now provide educational funds to almost 100 children who live within the Slum. This scheme, alongside HUGS sponsorships, will be key to providing a secure financial base to the school once it opens. 


## DOKOLO GIRLS SECONDARY SCHOOL 

Dokolo is a remote Secondary School for girls administrated by the same religious order as the Asili Girls School.  Facilities are very poor at present, but the school has great potential as it is well organized, and has 20 acres of prime farmland from which to generate a supplementary income. The Trustees visit in 2024, showed the kitchen to be well utilised.  HUGS has funded the development of a new dormitory, teachers accommodation and the completion of the head-mistresses house.  We also supported the development of the school football team, delivering 20 bright orange kits and boots on our last visit. (the colour chosen by the students). 


## SPONSORSHIPS 

- The sponsorship programme remains with approximately 100 students being supported. Most new students are part of the Kosovo Slum Education project or attend St Francis de Sales School. 

- To date 106 students have completed their HUGS sponsorship. 

- The most expensive bursary is £1500 for medicine. We have increased the ‘standard’ payments to £200 per year for primary education and £300 for secondary. 

- Trustees have decided, in future years to focus sponsorship on primary aged students who are enrolled in HUGS supported schools, with support for secondary aged students at Dokolo, Asili and St Zoe’s. The proportion of children who are sponsored and who attend a HUGS school has increased from 58% to 64%. 


LIRA BABIES HOME 

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The Lira Babies home was in a dire situation when Trustees visited in 2024.  The roof of the main building has become unsafe, and the building mostly unusable.  We managed to catalyse an emergency fund response which raised just over £5,500. By the end of 2024, the babies home was fully functional, with a new main building, kitchen and perimeter fence 

-O- 

In conformity with Charity Commission and Inland Revenue requirement we declare that this report and accounts is an accurate statement of the affairs of the charity during the year 2024. 

Signed on behalf of Trustees. 


Richard Bircher Chair of Trustees 11.2.25 

8 



Appendix 1 

## STATEMENT OF INCOME AND EXPENDITURE FOR HELPING UGANDA SCHOOLS FOR THE YEAR ENDED 31 DECEMBER 2024 

The charity spends all donor money on schools, students, or family support to enable education. No donor money is used for administrative or overhead purposes. 

## SUMMARY OF INCOME AND EXPENDITURE FOR 2024 

9 



BALANCE SHEET 01/01/2024 – 31/12/2024 

||£|
|---|---|
|Cash and reserves carried forward at 31/12/2023|**36,543.87**|
|Total Income|329,602.53|
|Total Expenditure|320,093.56|
||**_________**|
|**INCOME PLUS OPENING BALANCE LESS EXPENDITURE**|**46,052.84**|
|**HMRC Gif aid claim for 2024 (deposited 9.1.25)**|**18,056.31**|



10 



## HUGS Annual A 

Cate or Code g y **Summary** 


**Income 10000 10001 10002 10003 10004 10007 10007 10008 10010 7900 4900 Expenditure 5000 7400 7900 10100 10103 10104 10105 10106 10108 10109** 



**10203 10204 10205 10206 10207 10208 10209 10300 10400 7610 7550 8200 10007** 



|ccounts 2024||
|---|---|
||1/1/2024|
|Ledger Name|OpeningBalance|
|||
|HelpingUganda Schools(Barclays)|15,267.83|
|(Co-op)HelpingUganda Schools|9,681.49|
|Jamies LegacyHUGS|11,594.55|
|Total openingbalances|**36,543.87**|
|**Total closing balances**||
|||
|||
|StandingOrder. Gift Aid||
|StandingOrder. No Gift Aid||
|Single Donation. Gift Aid||
|Single Donation||
|Donation from charity/trust/business||
|HMRC Gift Aid 2023||
|HMRC Gift Aid 2024(partialyear)||
|PayPal||
|Improvingchances SO(Giftaid)||
|Bank Interest||
|Other income||
|||
|||
|Cost of Sales - Goods|0.00|
|Travelling|6,062.00|
|Bank Charges|405.00|
|Project Capital(general)|0.00|
|Good Shepherd Capital|0.00|
|Little Shepherd Capital|850.00|
|Asili Girls School Capital|0.00|
|Capital SFDS|8,150.00|
|CEFOVID/SEVA School Capital|201,592.00|
|Dokolo Capital|20,340.00|



## Accounts 2024 



|Good Shepherd Project Support|2,950.00|
|---|---|
|Little Shepherd Project Support|0.00|
|Asili Girls School Project Support|0.00|
|St Frances de Sales Project Support|7,050.00|
|Lira Baby's Home Project Support|5,750.00|
|CEFOVID Support|34,302.00|
|Dokolo Project Support|6,750.00|
|Student Sponsorship|25,700.00|
|Humanitarian Aid|0.00|
|Accountancyfees|90.00|
|Computer and software|52.56|
|General expenses|50.00|
|**Total credits**||
|**Total debits**|**320,093.56**|
|||
|HRMC Gift aid for 2024||
|||
|Closingbalance - openingbalance|9,508.97|
|Credits-debits|9,508.97|
|||
||0.00|
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||





12/31/2024 Closin Balance g 11,405.23 14,250.66 20,396.95 **46,052.84** 21,648.00 1,732.64 53,862.31 23,563.62 197,258.70 15,593.03 2,752.75 11,386.54 1,560.00 204.77 40.17 _Transfer from legacy account_ 



AGM room hire cost
329,602.53

Helping Uganda Schools
Financial statements
for the year ended 31 December 2024
Charity number 1098176

HELPING UGANDA SCHOOLS
FSnan¢lal Statsments for the year ended 31 December 2024
Charfty Informatlon
Charity registration number
1098176
Principal office
85 Beech Road
Cale Green
Stockport
Cheshire
SK3 8HE
Trustee5
Dr Richard Bircher
Dr Joanna Bircher
Dr Emma Stapleton
J05ie Muwonge
Jessica Williams
Helen Taylor-O'Brien
Christopher Blshop
I￿sIgned in yearl
Chair
Dr Richard Bircher
Principal Bankers
Barclays Bank PIC
Leicestershire
Lei￿ster
LE87 2BB
Independent examiner
Justin Collighan
Lymore
Pleasington Lane
Blackburn
882 5JE

HELPING UGANDA SCHOOLS
Flnanclal Statements for the year ended 31 December 2024
Index to the flnanclal statements
Report of the trustees
Independent Examiner< report
Statement of financial attivtties
Balance sheet
Notes to the accounts
&7

HELPING UGA14DA SCHOOLS
Flnandal Statements lor ￿￿eThded 31 December 2024
The financial Stateme¥￿ of the charity for thè yèar ended 31 December 2024. The trustee5 havè adopted the provisions of
Accounting and Reporting by Charttlès= Statement of Recommended Practlce applicable to char(ties preparing their accounts in
accordance with the F>naniial Reporting 5tandar(l applicable in the UK and Republlc of Ireland IFRS 1021 leffertlve l January 20151.
Oblethts and actlvhles
To advance the education of children and young people in Uganda, Rwanda and other African coyntrles bythe provision of school
buildings, furniture, sponsorship, equlpment and educational moterials.
Ensurfng our work delhers ouralms
Regular meetings are held to review progress made a8ainstthe Charlty's obFecti¥e5.
Publk Benefft
It is intended that donations are tt) be made efficiently, generating the greatest value to the chosen beneficÉaries. The trustees have
regard to the Charities Commission's 8uidance on public beneffit when makin8 decisw)ns on donatiOn5.
Flnondal rèvlew
It is the intention of the trustees to endeavourto maintain a sufplus balance on unrestricted funds, tn orderto protect the charity
againstthe impact of shortfalls in incom¢. The unrestrfcted funds at 31 Detember 2024 a￿ £63,98912023: £36,584).
Dortations received durlng the period, including GiftAtd. arnol￿ted to £347,41412023: £322,547). with charitable donations glven
out during the year amounted to £313,43412023 .. £332.6601. Investment income during the yeaT amounted to £20512023 .. £1151.
There were no Significant events during the yearthat could affect the financial performance or p051tion 8oin8forward.
Futwe pl•ns
The trustees Intend to continue with the programme of support in the coming year.
Goyemlhg D￿uMènt
Helping Uganda Schools, Chartty Cornmis5ion Number.. 1098176 is governed by a Trust Deed dated 7th May 2003. TheTrust Deed
wa5 amended by a deed dated 16th June 2￿3 and fijrther amended by a deed dated 22nd MaTch 2012.
All Trustees were retained durin8the year, and thèrefore the fru5tees havè no Intentlon5 of any appointments in the near future.

HELPING UGANDA SCHOOLS
P￿and•7 Statements for the yearended 31 Decernber 2024
ChxJnls•th)nal siructs
The hassixTru$tees. who meetoA o reÉul* bas15to monitor and mordinatr dwatton5, and to revlewthe general
rursningof thÈ Charlty.
Rela¢ed Panles
The Charity has no related parbe5.
T￿￿1e￿ re5pon51blthi¢sfvrthe financidsw￿*ts
The trusteesare responsiblefor prep8ringthe Trustee5' RepDrt and thefinanclal statements Én a¢oJrdarLcewith appllcable
law aThJ regulat¢OTh5.
The law applicabletothoribesin En8iand and Wales requires the trustees to preparÈfin8ncial staternents for eath finanual
year. Under that law the trustees have eletted to prepare the financlal statements in accordance ￿th United Kingdom
Generalty Accepted Accounting Prattice Iunitsd Klngdom AtcountSn8 St•ndards and appli£ablE lawl. The tr¥5tees must
not approve the fin#ntyal ststemeThts unle55theyare satlsfied that they live a true anLI faTr view of the state of
affairs ￿ thÈ tharity and of the income resour￿$ and ap￿1(atIOn of re50urcts, indL¥ding the intome and
eXpen￿[￿re. of the tharity foT that peHod.
In preparirsg these financlal statements, thetrusteesare required to:
selett sultsb5e attountlll8 policies and then applythem tonslstenuy..
cbserve the rnethods and prlnaple5 Irithe Charities SORP;
makejud8ements and accouThting estimates that are rea5￿able and prudent-
ststewhetherapplicable UKAccosJntinE Stsrwlardskne been followed. sublettto any materlal departuresdisdosed
and explained inthefinan£ial 5tstements.' and
PTepare the financial statement5 on thÈ going concern basis unless It is inapproprlate to presume that the charity will
continue in business.
The trustees are responslble for keepiThBadequate accounttng te(tsrdsthatare suffioentto show arKI explain the charivs
transactions and dlsdose with r￿Sonable accuracy at anytime the financial position of the charityand enable thern to
ensure that thefinan£ial ttatsmentscornply with the charl￿e$ ALt 2011. the char￿ IAcwunts and Rep(ytsl Re8ulation5 and
the prowsions of the trust deed. They are also responslble for5afeKuardln8the as5etsof thecharity¥nd hertce for tsking
reasonable Steps forthe preventlon and detertlon of fraLd and other Irre8ularitie5.
BY OADEROF THE TRusfEES
Dr R Blr¢her
Trnstee
4¢,
17.3.25

HELPING US￿40A5cmOolS
Fh￿￿da1 St*ementslorthe yeor ended 31 December2024
Independent Examlner< Reportto theTrustees ot Helpkng Uwda Sthools
I report ontheaccounts ¢>fthe Charity forthe year ended 31 December 2024, vthlth are setout on pJges4to 7.
Respedi¥eresponslbilllits Iwts (éreport
As the charttytrusteesof the Tftjstyou are responslble foTthe Preparati￿ of the accoynts in accordancewith the
requirÈments of the ￿alIbe$ACt 20111lhe ACYI.
I report In respectof My examlftadon of t￿TruSte¢'sarLoUntscarried out ur#ler secdon 145of the 2011 Acr and In c•rrylng
outmy examination I ha¥e folbwed allthe appllcable tlirertions gwen bythe Charty Commlsslon undersectlon 14515llbl
of the 2011A¢t
IndeP￿de￿tex￿1nerf5 statem
I have compw MyexamIn￿0n. l (x>nfimithat rh) moterial matteTS ha¥ecometomy attention in connettion w4ththe
examlnation 8nl1n8w￿ causeto bel*%*thatln aThy materlal respert
8Cc￿jntoDgre¢OrdS were not kept in respect of theTnFst as requir& by sectk>Tr 130 ofthe Act: or
theaccounts do not accord wtth those records or-
theaccouTrts do not (xymptywith the appl￿ble iequirementscorKemln8theforrn and tontent of actountssetout in
the Charitie5 IA¢¢ovnts and Report51 Regulations 20J8 ￿herthan any fequlrementthatthe accounts 8Ne a'lrue ar￿ lair
vlew, which is not a matter considered as part of an independent examin8tlDn.
I have no contrrns and have come across no other matters tn cofinectlon wlth the Èxamlnation towhich attention should be
dr8wn in this report in order to enable a proper under5tandin8oFlhe attounts to be reaEhed.
Justin C¢lllghan ACA
Lyfflore
Pleaslngtor¢ Lane
8kd¢buTn
BB25JE
17.03.25

HELPING UGANDA SCHOOLS
Flnonclal Statements for the year ended 31 December 2024
Statements of financial artlvities
31 December 2024
Unrestrlcted
31 December 2023
Unrestricted
Note
Income from donatlons
Donations, Including Gift Aid
347.414
322.547
Investment income- bank interest received
205
115
Total
347.618
322,662
Expendlture
Charltable a¢t5vltles
Chaiitable activities-donations
Other resources expended-support costs
Bank charges
313,434}
{6,3751
14051
1332,6601
12,8191
{4731
NET INCOME
27,405
113,2901
TOTAL FUNDS CARRIED FORWARD
27.405
113,290

HELPING UGANDA SCHOOLS
Flnanclal Ststements for the year ended 31 Deomber 2024
Balance sheet
31 December 2024
311)e¢ember 2023
Current assets
Cash at bank and In hand
Prepayments
46,053
18.056
64,109
36,584
36,584
Current liabl1￿¢$
Acccruals
1120
1201
63,989
Funits
Opening unrestricted fvnds
Surpluslldeficitl during the year
Closing unre5tritted funds
36.584
27.405
63.989
49,874
113,2901
36,584

HELPING UGANDA SCHOOLS
Flnanckl Statements for the year ended 31 Oecember 2024
statements of Ilnanclal activhies
A¢countlng poli¢les
Ba515 of preparin8 the flnanclal ststernents
The financial statements have been prepa￿d in accordance with applicable UK accounting standards and the
Charitie5 Act 2011 arhd follow the recommendation5 in the Statement of Recomfnended Practi￿. Ac¢ountlng by
Charities (the SORPI. They have been prepared underthe hlstorlcal cost convention.
Assessment of 801ry concern
The trustee5 considerthat there are no material uncertainties about the charity's abllity to continue as a golng
con￿rn.
Income
All income is recogni5ed in the Statement of Flnancial Activities once the charity has entitlement to the hJnd5, it is
probable that the income will be re￿Ived and the amount can be measured reliably.
All volLtntary income is included In Income on re￿ipt.
ExpendSture
Liabilities are recognised as expendlture 85 soon a5 there 15 a legal or constructive obligation ¢ommittinB the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount ol the obligètton can be measvred reliabty. Expenditure is accounted for on an accruals basis.
Allo¢otion and apportionmènt of costs
Expenditure has been cla5s1fled 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 basls consistent with the
use of resources.
TaxatFan
The charity 15 exempt from corporation tsx on its charitable a¢tl¥ltles.
F￿nd accountlng
Unrestricted funds fdn be used In accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restritted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restrirted purpose5.
Further explanation of the nature and purpose of each fund is includeil In the notes to the financial ststements.

Anandal statem￿ lor th•yw•nd•d 31 Det￿bIr 2024
Statemertsof ftnm¢i4 a¢tivities
ai Det*mb•r
2024
31 D•c•n
i￿nItIOnS
0ts8tiofr& in¢ludtn8GfftAh
347.414
322 547
Cha￿table donatw>ns
Resourtes Èxpertded
Bank£harges
313,434
6,375
332,660
2,819
471
335 952
3ZO,214
TheTru5tee5do notre￿Neartv rÈmuneratior*.
Currentassets
ilnr95trk*d fund5
fte5trfctettfvnds
36.584
Totslfu5M15
ThetTrJ5tee$ho%* not¥￿e￿ any ￿Uner￿tir￿I0rre1mburse￿*￿tof eynses, and the￿were nD empbyees durin8theye¢
The(h31ttywas conuoJW byihe Bo3ril ofTrusttrsthrou8houtthe yÈaTunder*evlew.