**All Our Children (Reg. Charity No: 1100231) 10 Green Avenue** ## **London W13 9RW** **Trustees’ Annual Report 2022 (covering our financial year 1.1.22 to 31.12.22)** ## **List of trustees during the period covered by the report** Liz Walton (Chair of Trustees), Tony Ward (Treasurer), Matthew Jenkins, Thomas Kelly, Grigorios Papazafiriou, Suweyda Abdule, Zena Bentley and Richard Vokes. Grigorios Papzafiriou resigned in July 2022 as he moved to Greece. ## **Public Benefit Statement** We confirm that as trustees we have had regard to the Charity Commission’s general guidance on public benefit and that we ensure the activities undertaken by All Our Children are in line with our charitable objects and aims. There were no serious incidents in 2022. ## **Objectives and Activities** In 2022 we were able to resume our normal sponsorship activities as Ugandan schools, colleges and universities gradually reopened after the pandemic. During the visit in May 2022 by Liz Walton (chair of trustees) and Zena Bentley (trustee with responsibility for support to Source of Light Primary School), we conducted a thorough monitoring exercise with our partner in Kabale, Tushabomwe Patrick, and contributed to our school partnership programme on teaching, learning and behaviour management. We also visited Source of Light Primary School where we observed lessons and provided guidance on the school’s development plan. At this school we do not sponsor students but provide funds for school buildings, teaching resources and contributions to teachers’ salaries. ## **Achievements and Performance of All Our Children in 2022:** ## **Sponsorships** In the academic year 2022 we sponsored 41 students (27 boys and 14 girls): 17 in primary schools, 14 in secondary schools, 5 on vocational courses in colleges and 5 on degree courses at university. For the first time in the history of All Our Children, all but three of the primary and secondary school students were boarders. Most parents prefer their children to board because they receive three meals a day, have supervised study periods early morning and evening, and are not subject to 1 harassment while walking to school, a particular danger for girls. It is fortunate that we now generate enough income, both through sponsorship of named individuals and through regular general donations, to cover the increased costs for us of boarding. We also send our sponsored children to a limited number of schools in Kabale where we know the senior staff and some of the teachers and feel confident in the quality of the education and welfare provided for the students. A generous sponsor who runs an IT company in London has donated money to help a young lecturer (a former AOC sponsored student) set up a centre offering access to laptops and IT skills training to college and university students. This is now up and running. During our visit in May, he organised a session to encourage AOC students to use this facility which is free to them. Another generous sponsor is gradually building up a substantial sum of money with us to pay the university fees for a young student to study medicine over a five year period. During 2022 the student volunteered to offer medical support for any of our sponsored children who became ill and led sessions on dental hygiene and teeth cleaning. ## **School Partnerships** Despite the very serious consequences of the pandemic for Ugandan schools, including permanent school closures and the loss of many teachers who found other sources of income and did not return, the Community of Practice project in Kabale survived and is flourishing. Liz Walton and Zena Bentley made the usual contribution from All Our Children, observing lessons and running feedback sessions with the aim of helping teachers implement active teaching and learning skills and encouraging behaviour management practices which avoid corporal punishment. (A detailed monitoring of the impact of this project was conducted in 2023 with many positive outcomes identified.) ## **Financial statement** A separate report from our treasurer is included with this report. Liz Walton (Chair of Trustees) 8.10.2023 ## **Finance Report for calendar year 2022** **----- Start of picture text -----**
Income Expenditure
Bank Balance at start of year £34,178.42 £497.23 CAF charges
Payroll Giving via CAF £1,200.00 £196.84 UK Website costs
Donations via CAF £37,764.00 £17,500.00 To Uganda Jan 22
2
Gift Aid collected via CAF £7,235.32 £14,000.00 To Uganda Apr 22
Bequest £35,000.00 £1,500.00 To Uganda May 22
**----- End of picture text -----**
The above table is a summary of the accounts of the charity for the calendar year 2022, this is a copy of the first sheet of the excel spreadsheet **2022 Accounts** . Further details of this income and expenditure are given on subsequent sheets and I will refer to them in this report. Total donations for this year were a record (which will probably not be repeated) of £98,514.85 and while spending was also up to £53,694.07 this meant that the balance at the bank increased from £34,178.42 in January to £78,999.20 at the end of December. Obviously our financial position improved but, as I will explain, this will probably not be true of every year. The details of this income and expenditure are on the sheet **Bank Account Records** which records the transactions through our account with the Co-operative Bank. ## **Income** The core of our income has always been donations collected by the Charities Aid Foundation (CAF) either payroll giving or donations which accrue gift aid, so the first three items in the Income column above totalling £46,199.32. (The details of our donations and the range of donors can be seen on the sheet **CAF Donations** .) This figure is in line with our usual expectations – the year before we had just over £41,000 from these sources. We also had just over £3000 from other donations given directly rather than through CAF and again this is in line with our usual expectations. The real increase in our income this year, up from around £52,000 in 2021 to over £98,000 in 2022, is accounted for by the other two items above. Donations of £14,000 from a company Incendiary Blue, which is owned by Mark Edgington the husband of one of our original sponsors. Mark hopes to continue this generosity but it is dependent on the position of the business, it is an IT company. Mark has also advised us how best to help students in Uganda with IT. The other item is a bequest of £35,000 which came to us this year and obviously this is a one off which will probably not be repeated. So, to sum up, our income this year has gone up greatly but we can expect it to revert in future years to around £50,000. ## **Expenditure** Our total expenditure is £53,694.07 and almost all of this is sent to Uganda. Indeed, apart from the fees paid to CAF for collecting the Gift Aid and costs associated with running our website everything is transferred to Uganda, nearly £53,000 in 2022. This year was when Uganda, like most places, was starting to come out of covid restrictions and so it is probably not useful to consider the increase in expenditure over the previous years. If you took out the ‘extra’ income I commented on above our income and expenditure would be about equal. I will look at the expenditure in Uganda separately below. ## **Spending in Uganda** 3 The sheet **Spending in Uganda** gives an overview of where our money goes to in Uganda. The **Ug Balance** column gives the balance at any one time in the bank account in Kampala – we keep a small amount here should emergencies arise. We transfer money from the UK to this account using the money transfer company TorFX , from there the money is distributed to a variety of projects. Central to the distribution of this money is Gertrude Atukunda who has been working with the charity since its inception however all substantial spending is negotiated and approved by the trustees of the charity in the UK. The exchange rate varies but on average during this year £1 = 4,600 Ugandan shillings (UGx) so that the tranches of pounds sent over become alarmingly large numbers in UGx. The overall total for 2022 was over 240 million UGx distributed among four spending streams and I will comment on these. **NGO Costs** 1,519,718 UGx About £330 We had to help Gertrude to set up an NGO in Uganda so that we could have a dedicated bank there. We now have an account which is administered by this NGO. We expect this cost to be less in the future as the NGO is now set up. **Gertrude Spending** 18,309,624 UGx, 7.5% of total spending about £3980. Gertrude pays partial fees for thirteen students (see the list in the sheet **Ugandan Students** ) and we also pay her expenses for administrative purposes and when she travels to Kabale to help review the help given to the students there. **Kabale** 142,859,700 UGx, 59% of total spending about £31,056. Kabale, a town in Western Uganda, is where we first began sponsoring students’ and where our heaviest spending occurs. We help a range of students with school fees and expenses associated with their education and welfare, as well as some smaller projects. The **Ugandan Students** sheet gives a breakdown of the spending in the first term, there are similar spreadsheets for the other terms. The money is transferred to The Shepherd Centre, a charity set up to help street children and they supervise the paying of fees or buying of items for the students. We pay the Shepherd Centre 2,600,000 UGx (about £560) a term for this service. The spending of this money is monitored carefully primarily by our Chair Liz Walton who goes to Kabale with Gertrude every year around Easter time and interviews all the students. We are satisfied that the money is correctly distributed. **Source of Light SoL** 80,000,000 UGx, 33% of total spending about £17,391 This is a project to build a school in a very poor part of Uganda. One of our trustees, Zena Bentley, oversees this, agrees and monitors the spending. **Tony Ward** **Treasurer All Our Children** **6/9/23** 4 annual update m&￿re2023 annuèl updatemeetsh82023 Flwnce: Cottage Lane Mlssion 2023 FIr￿n¢￿al Statements 2 Financlol Report Budget 2023 The budget schedule compares our 2022 budget wilh our uctuol income & expenditure for 2021. Total income is budgetted at £72.7 G8nerul giving is pr8diclod to total £52 Rentol incomè is budgetted ot E3 E7K from Community Liv85 Motter. Cottage Lana Mlsslon 2023 Ar￿n¢la1 Stotements I noncial Report 2022 The Income S Expenditur8 Account shows a breakdown of our sources C>f unrestricted income and Ihe anatysi5 of our areas of expenditure, toth compared with the budget for 2022. The ocluo71 figur8s for 2021 ore ulso presented. Income for the yeor at t77K wcjs £IOK better than b(Jdget. Your giving to CLM wos £56K an increase over 2021 and the budget for 2022 of £6K better thon IO%. Rentwas £4K better than buLlget. Totul e¥penditure in 2022 wa5 £75K. £18K les5 Ihan budggt. th8 main reason being the ptrstponement of several initio￿v&S whlch were included in Ihe budget.. Glft Aid isexp8cled to gen&ra*e £l0.5K. Totol Expenditure 15 budgetted at £76K in line with thè actuol for 2022. Mointenonce budget ot £lOK provides ftsr routin& mc2intenonce ond £500 for new blinds. The recruitment of an associat8 wus deferred ond v111 be o yeor after the budgel assurnption L7tlhgearlie51. This saved £6K in 2022. Photocopwng costs ore under pressure. Both lerjse rentols and print charges ore rising. With that in mind, we hove leased o now rnachine, thereby fixing OUT lease costs for 3 y8ars. The budget provldÈsfor guest SPEakers. The budg&tossume5 thg opptyntment of on as50CiCrte leod8rfrom Theoppointmentof a youth workeroccurred in Ihe fourth quarter cornpaTed wth the budgetled first quarter. saving £3K Thè budget provlded £1 l K for o rÈlnvigorotion of wmTllunity inilithwes. £2KwcJs spent. other saving5 across th8exp8ndtiur8 profi18 offset thè higher than bud9etted maintenance spend. ofwhich the largest item wasthe replocement of the guttef5. Costing £3250. Qveroll. in 2022. incorne exceeded e¥penditure by £2K compured with u budget oVers￿nd of £26K Our fundsttstol E72K ¢ompore(I with o budget of £44K Ayouthl ¢hildr8n'5 workeris included for thewhde of 2023. Thg bu(Jget assumes ourcontinued pcjrticipation in Moxlmis8. Sundry includes £lSOOfor recrultment advertlsing. Missions giving ot £lSK on target of £25% of general giving plus gift uid. It intludes our continuing support of Lynn. Th8lotal dgficit ossumed in the 2023 budget of £18.7K. atthough significant. is susloinoble in the context of our surplus of El 6.2K in 2020, £2.2K in 2021 ond £l.6K in 2022. Th8 budget does have implications for 2024 and 2025. Recruitment of a postoral as5iStunt this yearwould impoet our finances during the overlap wilh our leoder, such thut other oreas of expenditure may have to be curtoiled, un1Èss income increosed. Rest assured thot both income gnd expenditure wll be c1oseW monitored in order to ensure that our planned expenditure remain5 affoTdabl8 and Ihal our funds continue to Sustoin our viabilitv. G E Maitland Treasurer. 10. I make no apology for repeating my pleas of previous years for folk to consider legacies to CLM in their wills. If you do decid8to leave CLM a legacy, it is importantlhat you let me know. Legacie5 to CLN are 50rnething we should proyerfully consider", they rnoke a reol difference oswe have seen in the post. Of course, onyone can leave o legacy to CLM. CLM.Cotti1eLw￿.￿MS￿l￿￿ Q93NE CIM,Colly13M.Orm5kith L39 3fJE Cottage Lone Missian 2022 Inctsme& ExpendTlure 14May23 Fi￿ne101 Slotements I Full Y¢or Full Year Budget 2022 Cottage Lane MiSSiOn 2022 Income6 Expenditur• 14 Muy23 Financial Statements 2 Full Year Actual 2022 Full Yeur Actual 2022 1.755 4.667 -214 Actual 81(W thu Full Year udget 2023 BUd￿t 81(withoT) Actwl 2072 1.255 4.667 -274 .500 -695 Q790 402 -515 383 -2.999 -5 2021 AdminlAudit Audio￿1$￿01 Calering Foffiilycare FurKI Insurance Mointenance Ministry RgSQUTces Phot¢Kopierl PrinthrKJ stutionery Solories Troini 1.466 -1.255 333 214 Adminl Audit Audi0v￿SUcll Catering FomilyCareFund Insurtsn¢* Maint&nonce Ministry Resources tocopierl Printir tionery lar￿5 Training .755 4.667 -214 5,000 259 T.963 9.726 1.017 1.352 513 21.029 2.200 13.(K 50D 2.105 18.790 902 1.485 583 15.001 95 -5.79) .402 2.105 18.790 2.800 10.wo 2O) 17.Ofh) soo 1,485 583 1s.wi 2.WO 200 18.(X)O 500 1581 3.920 1.080 -180 3.259 Wi%lors' expènses Youth Work Family Worker 200 5.000 3.920 75 4,3f4 Visitora'$xponses Yauth WoTk FoTnityW(Kker Hcycchi￿ Swnsorship Messychvrch PosloralAs￿s10nt Contaclwith ¢omrDunityevents Weeko Jun￿r¢hUrCh Purchase of Property Mo¥imi5e Bank Charyes Sundry General Expendllwe 6(K) -220 -3.259 MCYCChild Sponsorshp Messychurch Pastortsl Assisf(¥nl 330 -130 422 330 78 2LY) 130 78 -18.000 47 -500 -400 174 6.000 i&ooo c￿loc1w1th communityevents Weekend JuniorChuf¢h 1.658 11.c 2.047 8.953 2.047 500 400 400 4(M) s.ocM) 2.600 103 .389 60.885 Fmjrchaseol Prtswrty Moximise Bankcharges SuThlry G￿er￿1 Expenditure .400 103 -2.139 -15.565 2.600 703 -389 0.88S -103 Z139 18,165 1.750 78.450 349 55.530 1,750 79.050 Missions Missions 14.843 75.728 15.000 91.450 -157 -15.722 17.029 72.559 1s,orh) 94,050 14.843 75.727 157 T8, Income Full Year General Iincl. LeodersNpl Lggacies Ime Full Year General lincl. Lwder5hipl L•gocies Donalions Comrnunity Livesmottfyr Rentexcl Co Lives Mtstter Adverligir Coffè&Mochin Grft recerrfed 50.65B 50.000 56.463 463 56.463 52.wo .4.463 CammLN)ity L￿VeS Maher Rent exclco ￿Ve$ Motter Ad￿rtISIng Coffee MachiF)2 GiftAid re￿Ned Intsrest Graftls InclCJRS 9.940 S,0(M) 1.5LWJ 6.597 3.896 1.597 2.396 6.597 3.896 403 -95 10.058 -158 -518 48 -758 10.482 i 1.000 10.482 2￿ 10.500 358 3.012 74.793 2.234 -36 67.503 77.331 1,603 9,827 2&150 Grants Incl CJRS Totol Excess Incctheoverexpenditure Excess expènditureover inwt clo￿ry Funds EK EXC￿1￿co[￿9 overexpenditure E¥cessexpendtPure overincome Closing Funds£K 77.331 1,603 71715 -4.618 26.547 72 28 1&735 S3 -20.338 72 Registered Charity Number: 1100231 All our Children Trustee Report and Financial Statements for year ended 31st December 2022 ## **Independent Examiner's Report Report to the Trustess of All our Children Registered Charity Number: 1100231** ## **Respective responsibilities of the trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act") The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. ## **It is my responsibility to:** examine the accounts under section 145 of the Charities Act to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act) and to state whether particular matters have come to my attention ## **Basis of independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual intems or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in 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 examiners statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in 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. 10th September 2023 Elaine Ward 13 Howard Road, Westbury Park, Bristol BS6 7US ## **All our Children** ## **Statement of Financial Activities for the year ended 31st December 2022** |**31st December 2022**|||||||| |---|---|---|---|---|---|---|---| ||**Notes**|**Unrestricted**||**Restricted**||**Total**|| |**Income**|||||||| |Voluntary Income|**1**|£|98,515
|£|-
|£|98,515
| |Total Income||£|98,515
|£|-
|£|98,515
| |**Expenditure on:**|||||||| |Charitable activities||£|53,694
|£|-
|£|53,694
| |Total Expenditure||£|53,694
|£|-
|£|53,694
| |Net income / (expenditure)||£|44,821
|£|-
|£|44,821
| |Total funds brought forward||£|34,178
|£|-
|£|34,178
| |Total funds carried forward||£|78,999
|£|-
|£|78,999
| |**All our Children**||||| |---|---|---|---|---| |**Balance Sheet as at**||||| |**31st December 2022**||||| |||**2022**||**2021**| |**Current Assets**||||| |Cash at bank|£|78,999
|£|34,178
| |**Net Assets**|£|78,999
|£|34,178
| |**Funds**||||| |Unrestricted funds|£|78,999
|£|34,178
| |**Total charity funds**|£|78,999
|£|34,178
| ## **All our Children** ## **Notes to the Financial Statements for year ended 31st December 2022** |**1**|Voluntary income received during the|Voluntary income received during the|year is made up of:| |---|---|---|---| ||Donations|£|56,280
| ||Gift aid on donations|£|7,235
| ||Legacies|£|35,000
| ||Total Voluntary Income|£|98,515
|