**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
5
|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
2
**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
3
## **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
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
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.
**----- End of picture text -----**
**POLICIES ADOPTED none ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
**----- Start of picture text -----**
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)
**----- End of picture text -----**
CC17a (Excel)
19/11/2021
7
## **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**
**----- Start of picture text -----**
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)
**----- End of picture text -----**
CC17a (Excel)
19/11/2021
8
**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
9
## **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)**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## _**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
10
|**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
11
## **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
12
**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.**_
**----- Start of picture text -----**
none
n/a
**----- End of picture text -----**
**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
13
## **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**_
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
19/11/2021
14
## **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**
_**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**_
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
19/11/2021
15
## **Section C Notes to the accounts (cont)**
## **Note 10 Charity funds (cont)**
## **10.2 Transfers between funds**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **10.4 Designated funds**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
19/11/2021
16
## **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
17
## **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
18
## _**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