2021-06-30-accounts - Friends Of Kagando

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Details of any funds materially in deficit

None

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);

All donated funds in the UK are held as cash. There are no policies on investment of funds in the UK to provide income or capital growth of donated funds. These will be developed when the income of the Trust justifies this. Investment in Uganda is limited to start-up costs for projects that are potentially revenue-raising, the proceeds of which are reinvested or used entirely in Uganda for Kagando based needs.

how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Helen Tuddenham Full name(s) Dr Peter Lunn Treasurer Secretary

Date

TAR

November 2021

Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	Charity No (if any) 1100302 Period start date 01/07/2020 To Period end date 30/06/2021 Friends of Kagando Annual accounts for the period ”———————ae FOR ENGLAND AND WALES	ae
Section A Statement of financial activities	Section A Statement of financial activities					Section A Statement of financial activities
Recommended categories by activity Incoming resources (Note 3)		Guidance Notes	Unrestricted funds £ F01		Unrestricted Restricted income funds £ F02	Restricted	Endowment funds £ F03		Total funds £ F04	Prior year funds (6 months to 30/06/20) £ F05
Income and endowments from:
Donations and legacies		S01		246,567	72,394			-	318,961	167,802
Charitable activities		S02						-	-	-
Other trading activities		S03						-	-	-
Investments		S04		62				-	62	42
Separate material item of income		S05						-	-	-
Other		S06		41				-	41	52
*Total*		S07		246,670	72,394			-	319,064	167,896
Resources expended (Note 4)
Expenditure on:
Raising funds		S08		216	422			-	638	108
Charitable activities		S09		251,164	30,236			-	281,400	110,133
Separate material item of expense		S10						-	-	155
Other		S11		287	-			-	287	241
*Total*		S12		251,667	30,658			-	282,325	110,637

Net income/(expenditure) before investment	Net income/(expenditure) before investment
gains/(losses)		S13	-	4,997 -	41,736			-	36,739	57,259
Net gains/(losses) on investments		S14		-	-			-	-	-
Net income/(expenditure)		S15	-	4,997 -	41,736			-	36,739	57,259
Extraordinary items		S16		-	-			-	-	-
Transfers between funds		S17	-	250 -	250			-	-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18		-	-			-	-	-
Other gains/(losses)		S19		-	-			-	-	-
*Net movement in funds*		S20	-	5,247 -	41,986			-	36,739	57,259
*Reconciliation of funds:*
Total funds brought forward		S21		102,036	78,847			-	180,883	123,624
*Total funds carried forward*		S22		96,789	120,833			-	217,622	180,883
1

Section B Balance sheet

Fixed assets *Total fixed assets* Current assets Debtors (Note 7) Cash at bank and in hand (Note 8) *Total current assets* Creditors: amounts falling due within one year *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 10) Restricted income funds (Note 10) Unrestricted funds *Total funds* Signed by one or two trustees on behalf of all the trustees	Guidance Notes B05 B07 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B21	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		- - - - -
		12,959 8,701 - 21,660 13,878 83,975 112,132 - 196,107 175,139
		96,934 120,833 - 217,767 189,017
		142 - - 142 8,134
		96,792 120,833 - 217,625 180,883

		96,792 120,833 - 217,625 180,883
		- - - - - - - - - -
		96,792 120,833 - 217,625 180,883
		- - 120,833 78,847 96,792 102,036
		96,792 120,833 - 217,625 180,883
		Date of approval dd/mm/yyyy Helen Tuddenham Dr Peter Lunn Print Name Signature

CC17a (Excel)

19/11/2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of
• and with* Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the not applicable going concern assumption doubtful; Where accounts are not prepared on a going not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.

Yes  * -Tick as appropriate No 4

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.1 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.

Yes
No
N/a
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No
N/a
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No
N/a
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No
N/a
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No
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No
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No
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No
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No
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No
N/a
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No
N/a
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No
N/a
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Yes
No
N/a


2.3 ASSETS
Intangible fixed assets
Heritage assets
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.

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The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments equivalents with a maturity date of less than one year held for investment purposes rather than to 
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
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POLICIES ADOPTED none ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Prior year
Restricted funds (6
Unrestricted income Endowment months to
funds funds funds Total funds 30/06/20)
Analysis £ £
Donations Donations and gifts 218,347 61761 280,108 153,924
and legacies: Gift Aid 28,220 10,633 38,853 13,878
Legacies - -
General grants provided by government/other
charities -
Membership subscriptions and sponsorships
which are in substance donations
-
Donated goods, facilities and services - - - - -
Other - - - -
Total 246,567 72,394 - 318,961 167,802
Charitable Other
activities: - - - - -
Total - - - - -
Other trading Other
activities: - - - - -
Total - - - - -
Income from Interest income 62 - - 62 42
investments: Other - - - - -
Total 62 - - 62 42
Separate Other
material item
of income:
- - - -
Total - - - - -
Other: Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Other 41 - - 41 52
Total 41 - - 41 52
TOTAL INCOME 246,670 72,394 - 319,064 167,896
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts) All unrestricted EXCEPT £72,394 for Hydro power project
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Note 4 Analysis of expenditure	Analysis of expenditure
Fudraising agents Separate material Staging fundraising events Analysis Expenditure on raising funds: Incurred seeking donations Total expenditure on charitable activities Other Administration costs Total expenditure on raising funds Total Payments on behalf of Kagando/KHPL Bank charges Kagando hospital finance review Grants for local initiatives Expenditure on charitable activities Grants to Kagando hospital Other related grants and payments Independent Examination costs TOTAL EXPENDITURE Total other expenditure Admin costs	Fudraising agents Staging fundraising events Analysis Incurred seeking donations	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (6 months to 30/06/20) £ £ - - - - - - - - 216 422 - 638 108 216 422 - 638 108 210,771 501 211,272 87,391 18,868 10,000 28,868 2,399 9,281 19,735 29,016 6,700 12,244 12,244 13,643 251,164 30,236 - 281,400 110,133 - - - 155 - - - - 155 167 - - 167 102 120 - - 120 120 - - - 19 287 - - 287 241 251,667 30,658 - 282,325 110,637
	Administration costs

Other information:

Analysis of expenditure on charitable activities

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Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
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CC17a (Excel)

19/11/2021

Section C Notes to the accounts

Note 5 Details of certain items of expenditure

5.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees	This year Last year £ £ 120 120

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 6 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

6.1 Analysis of grants paid (included in cost of charitable activities)

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Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Grants to Kagando Hospital and Rural
Development Centre 177,766 177,766
Various individuals to help with
medical, school and medical training
fees 13,614 13,614
Grants to four primary schools 9,416 9,416
Grants paid to Kagando Hydro Electric
Power scheme 19,735 19,735
Grants paid to Kagando Hospital to
assist with local flood relief efforts 22,202 22,202
9,799
Grants to other local related
organisations e.g. Rwenzori Women
For Health 9,799
Total 238,918 13,614 - 252,532
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Please enter “Nil” if the charity does not identify and/or allocate support costs.

6.2 Grants made to institutions

6.2 Grants made to institutions
*Yes* *TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period* Kagando Hospital Kagando Hospital Kagando Hydro Power Limited Purpose Salary support Subsidy of childrens medical fees Building Hydro Electric Scheme Names of institution *My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*	*https://www.kagan* *do.org.uk/* Total amount of grants paid £ 48,000 54,000 19,735 - - - - - -
	121,735
	129,874 251,609

CC17a (Excel)

19/11/2021

Section C Notes to the accounts	(cont)
*Please complete this note if the charity has any* *debtors or prepayments.* 7.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors (Gift Aid and unbanked cheques) Total Note 7 Debtors and prepayments	This year Last year £ £ - - - - 21,660.0 13,878.0
	21,660.0 13,878.0

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 8 Cash at bank and in hand

Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - 24,718 24,656 171,389 150,483 - -
	196,107 175,139

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 9 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

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none
n/a
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Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 10 Charity funds

10.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR General purposes 21,255 143,982 - 119,732 9,304 - 54,809
Designated for payment of medical fees of
Child 100 UR children 41,056 49,147 - 54,000 - 12,000 - 24,203
Designated for funds for Kalikikali Primary
Kalikikali UR School 749 9,003 - 7,834 - 1,094 - 824
Designated for payments of grants for
Local Organisations UR organisations within Kagando - 2,006 - 2,381 450 - 75
Designated for payments to support nurses
Nurses Salary UR salary costs 407 15,885 - 12,722 82 - 3,652
Palliative UR Designated to support palliative care costs 8,749 10,467 - 15,795 1,450 - 4,871
Designated to support hospital staff in
Sponsorship UR further training 3,760 2,550 - 3,597 960 - 3,673
Designates to support women's outreach
Rwenzori Women for Helath UR health work 8,707 1,700 - 9,000 - - 1,407
For payments for Hydro Electric Power
Hydro R Scheme 78,847 72,394 - 30,658 250 - 120,833
Donations to support victims of flooding in
Flood UR the Kagando areas 16,039 6,163 - 22,202 - - -
- -
Other funds N/a N/a 1,314 5,767 - 4,404 598 - 3,275
Total Funds 180,883 319,064 - 282,325 - - 217,622
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CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 10 Charity funds (cont)

10.1 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR General purposes 31,581 37,487 - 39,875 - 7,938 - 21,255
Designated for payment of medical fees of
Child 100 UR children 42,952 23,004 - 25,500 600 - 41,056
Designated for funds for Kalikikali Primary
Kalikikali UR School 887 3,738 - 3,434 - 442 - 749
Designated for payments of grants for
Local Organisations UR organisations within Kagando 450 250 - 250 - 450 - -
Designated for payments to support
Nurses Salary UR nurses salary costs 854 4,102 - 4,140 - 409 - 407
Palliative UR Designated to support palliative care costs 8,657 2,842 - 3,000 250 - 8,749
Designated to support hospital staff in
Sponsorship UR further training 3,760 3,760
Designates to support women's outreach
Rwenzori Women for Helath UR health work 7,602 8,674 - 7,569 8,707
For payments for Hydro Electric Power
Hydro R Scheme 29,698 55,229 - 10,480 4,400 - 78,847
Donations to support victims of flooding in
Flood UR the Kagando areas - 30,407 - 14,652 284 - 16,039
- - -
Other funds N/a N/a 943 2,163 - 1,737 - 55 - 1,314
Total Funds 123,624 167,896 - 110,637 - - 180,883
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CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 10 Charity funds (cont)

10.2 Transfers between funds

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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and A transfer of £250 was made from the General Fund to the Hydro fund 250
restricted funds to rectify a error in designating a particular donation
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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10.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 11 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

11.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

11.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False) TRUE

11.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False) TRUE

CC17a (Excel)

19/11/2021

Section C Notes to the accounts (cont)

Note 12 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

19/11/2021

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such

13.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an TRUE

13.2 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including There have been related party transactions in the reporting period

Name of the trustee or
related party
Relationship to
charity
Description of the
transaction(s)
KARUDEC Hydro Power
Limited
see below
Grant to Hydro Electric
Power Scheme
For any related party, please provide details of any guarantees
In relation to the transactions above, please provide the terms and
conditions, including any security and the nature of any payment
(consideration) to be provided in settlement.

Amount
Balance
at period
end
Amounts written off during
reporting period
£19,735
£0
£0
None
Provision for bad debts at
period end
£0
Grant is given for the purpose of building a hydro electric power scheme at Kagando
hospital

KARUDEC Hydro Electric Power Limited is deemed to be a related party as one of the directors Dr Rob Morris, is also a trustee of Friends of Kagando

Frlends of Kagando Trustees, Report Year Ended 30 June 2021 Report of the Independent Exomlner to the Trnstees OA Friends OA Kogando I report on the accounts of the Friends of Kagando for the year ended 30 June 2021 which are set out on the attached pages. Respertive responsibilities of trustee and examiner The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit 1% not required for this year under sertion 144 of the Charities Art 2011 (the 2011 Artl and that an independent examination is needed. It is my responsibility to.. Examine the accounts under section 145 of the 2011 Act,. to follow the procedures laid down in the General Dirertions given by the Charity Commission under section 14515llbl of the 2011 Art,. and to state whether particular matters have COTne to attentlon. Basis ol independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting re¢ords kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items disclosed in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts provide '*rue and fair view" and the report Is limlted to those matter5 set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. 111 which gives me reasonable ¢au5e to believe that in any material respect the requirements.. to keep accounting record5 in accordance with section 130 of the Charities act 2011,. and to prèpare fKnancial statements which accord with the accounting records and to comply with the accounting requirements of the Charities Act 2011 have not been met: or

121 to which, in my oplnion. attention should be drawn in order to enable a proper understanding ofthe accounts to be reached. Signed.. Date.. /,/121 19 Name: Amy Beecroft Relevant professional qualification or bodv: Address= 19 Newton Road ndfield RH16 2NB FCA