**Trustees' Annual Report for the period**
Period start date Period end date **01 07 2021 30 6 2022 From To**
## Section A Reference and administration details ~~ee~~
**Charity name**
Friends of Kagando
**Other names charity is known by**
**Registered charity number (if any)** 1100302
**Charity's principal address** 9 Coombers Lane
Lindfield West Sussex **Postcode RH16 2SS**
**Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14|**Trustee name**
Dr Rob Morris
Helen Tuddenham
Dr Peter Lunn
Dr Chris Harris
Jen Morris
Maureen Moore
Elizabeth Lunn
Olivia Corn
Dr Oliver Penney
Dr Rachel Penney
~~ee~~
~~ee~~
~~a~~
~~a~~
~~ee~~
~~a~~
~~ee ~~
~~ee~~
~~a~~
~~es es~~
~~a~~
~~ee~~
~~a~~
~~ee ~~
~~ee~~|**Office (if any)**
**Dates acted if not for whole**
**year**
**Name of person (or body) entitled**
**to appoint trustee (ifany)**
Chair
Treasurer
Secretary
~~ee~~
~~es~~
~~ee es~~
~~esees~~
~~esGs~~
~~rsGs~~
~~ee er~~
~~ee es~~
~~es es~~
~~es~~
~~esGs~~
~~rsGs~~
~~ee er~~
~~ee~~
~~es~~|
|---|---|---|
**TAR**
1
November 2022
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
TRUST DEED 06/09/03 as amended 07/10/03 and Constitution 2/2/18
(eg. trust deed, constitution)
How the charity is constituted
TRUST
(eg. trust, association, company)
Trustee selection methods
CONSENSUS OF TRUSTEES AT MEETING
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
Organisation structure: -
Day to day management by four main office holders; Chair, Treasurer, Secretary and Dr Penney with frequent e-mail and telephone communications. Key decisions ratified at Trustee meetings at least three times annually.
- There is a related party with KARUDEC Hydro Power Limited, in that one trustee is a director of the company. During the year we gave donations totalling £47,468 for the purpose of building a hydroelectric power scheme at Kagando hospital, of which £45,938 went to the related party.
- We also share information with similar organizations supporting Kagando and other Ugandan projects; Friends of Kisizii and Friends of Kiwoko. Liaison with Kagando Mission Hospital Inc a USA based charitable organisation with aims and objectives similar to Friends of Kagando, and NOTDEC a UK based charity supporting the work of an orphanage close to Kagando Hospital.
Policies regarding safeguarding, grant making, expenses, data protection and fraud were last reapproved between May 2020 and November 2021.
A full risk assessment was carried out in 2017 was reviewed and agreed in January 2021. Specific risks are discussed at the trustees meeting as and when they arise. The main focus of the discussions on risk in this accounting period have been:
- Succession planning of trustees
- Ensuring there is evidence that the charity’s grants to Kagando Hospital were being used for the specific purposes they were given for
- The longer term financial independence of the hospital and KARUDEC.
- Risks around the Hydro Electric Scheme, given the nature of the project
Following a financial review of Kagando Hospital by an adviser based in Kenya, a programme of work for 2019 and 2020 was put in place. This programme of work includes training for the finance team, redesign of some financial systems and processes and governance structures and the strengthening of financial controls. The total cost is £31,920. The programme was expected to finish in August 2020 but was on hold due to COVID19. The work has now resumed with a changed scope, given the time that had passed.
**TAR**
2
November 2022
## **Section C Objectives and activities**
|**Summary of the objects of the**
**charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|The relief of poverty and distress in particular but not restricted to
financial and material support for Kagando Hospital and the surrounding
rural community.|
|---|---|
||The Friends of Kagando have taken the following steps during the period
1 July 2021 to 30 June 2022 to further their objects in line with their duty
to ensure that the activities of the charity had public benefit as required
by the Charity Commission:
1. Contact has been maintained with supporters on a mailing list.
Supporters are kept informed of developments and needs at
Kagando Hospital and Uganda in general where appropriate.
2. A supporter’s day is held every two years. The last one was an
online event in May 2021 and there are plans to hold one in 2023,
hopefully face to face.
3. Funds have been raised from supporters and used to carry out the
following work at Kagando Hospital and in the surrounding area: -
Support for Children’s Ward, including equipment (£56k)
Salary support has been provided for Kagando Hospital (£52k)
Support for a local hydro electric power project, including pay
(£47k)
Palliative care, women’s health, prison health, epilepsy and
mental health work in the local community has been supported
(£31k)
Monies for financial review and advisory support to Kagando
Hospital (£16.5k)
Support for Kagando Hospital for repair and purchase of
equipment, including vehicles, an ambulance, computers and
oxygen concentrators (£16k)
Support for local primary schools for teacher’s salaries, food
for the children and the provision of scholastic materials (£12k)
Support for medical and school fees for those who cannot
afford (£7k)
Support for general running costs of the hospital (£6.5k)
Sponsorship for further medical studies for Kagando staff
(£6.5k)
Monies to help provide support to DRC refugees in the
Kagando area (£4k)
Children’s fun days for children living with HIV (£2k)
4. Visits by volunteer specialists, actual or potential donors and work
experience placements (e.g., Medical Students) would be facilitated
and advised, in liaison with the local leadership in Kagando. Work
placements are always under the direction of the local leadership
and at their invitation or acceptance following an application. These
include clinical and non-clinical services, teaching and research and
information gathering roles both in the hospital and the community.
Post COVID19 restrictions, these visits resumed at the end of this
accounting period.|
**TAR**
3
November 2022
## **Additional details of objectives and activities (Optional information)**
Unrestricted income is assigned by the Trustees to projects or areas of need in Kagando based on requests from the local leadership.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
The Trustees facilitate transfer of funds from individual donors for specific projects nominated by the donor in liaison with project leaders in Kagando. Any grant exceeding £2000 must be circulated and agreed by a majority of trustees before it is sent. Grants lower than £2000 can be agreed by a subcommittee of trustees as outlined in Section B. Volunteers at the hospital and Trustees are self-funding and responsible for their own health and safety. At the discretion of Trustees some visitors and some supporters in the UK are given temporary status as representatives or associates or affiliates of Friends of Kagando, when they may be beneficiaries of small cost disbursements and can use the name of the Trust in their fund-raising efforts or to obtain concessions on purchases that will be used to further the objects of the trust.
## Section D Achievements and performance
The main achievements of the charity were those listed in Section C **Summary of the main** above. **achievements of the charity during the year**
The Hydro restricted fund was established in 2017 in order to support the building of a Hydro Electric Scheme so that the hospital and KARUDEC can have a stable source of power. Fund raising to do this has begun and will continue over the next few years. During 2021 a decision was taken to reduce the size of the scheme. Therefore, the cost of the scheme is now approx. £950,000. So far approximately £455,000 has been raised for the project.
## **Section E Financial review**
The charity reserves cover all restricted and designated monies until **Brief statement of the** disbursed. Otherwise, an unrestricted reserve is maintained, but with **charity’s policy on reserves** available unrestricted funds being transferred to Kagando Hospital on a regular basis. As a minimum the unrestricted reserves should consist of three months’ worth of regular expenditure to Kagando in readily available cash. **Details of any funds materially** None **in deficit**
**TAR**
November 2022
4
Further financlal revl8w detalls Ioptlonal infom)ation)
All donated fvnds in the UK are held as cash. There are no poli¢ies on
investment of funds in the UK to provide in¢ome or capital growth of
donated funds. These will be developed when Ihe 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 re-
invested or used entirely in Uganda for Kagando based needs.
You may choose to include
additional information, where
relevant about:
the charity's principal
sources of funds (including
any fundraising)-
how expenditure has
supported the key objectives
of the ¢harity',
investment poli¢y and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustses declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustses
Signature(s)
Full name(s)
Dr Peter Lunn
Helen Tuddenham
Secretary
Treasurer
Date
TAR
November 2022
|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
Friends of Kagando
Annual accounts for the period
”———————ae
FOR ENGLAND AND WALES|Charity No
(if any)
1100302
Period start date
**01/07/2021**
**To**
Period end
date
30/06/2022
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**
**£**
F05|
|**Income and endowments from:**|||||||||||
|Donations and legacies||S01||204,382|212,805|||-|417,187|318,961|
|Charitable activities||S02||||||-|-|-|
|Other trading activities||S03||||||-|-|-|
|Investments||S04||190||||-|190|62|
|Separate material item of income||S05||||||-|-|-|
|Other||S06||1,054||||-|1,054|41|
|**_Total_**||S07||205,626|212,805|||-|418,431|319,064|
|**Resources expended (Note 4)**|||||||||||
|**Expenditure on:**|||||||||||
|Raising funds||S08||222||||-|222|638|
|Charitable activities||S09||194,736|47,468|||-|242,204|281,400|
|Separate material item of expense||S10||16,533||||-|16,533||
|Other||S11||273|270|||-|543|287|
|**_Total_**||S12||211,764|47,738|||-|259,502|282,325|
||||||||||||
|**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**||||||||||
|**gains/(losses)**||S13|-|6,138
-|165,067|||-|158,929|36,739|
|Net gains/(losses) on investments||S14||-|-|||-|-|-|
|**Net income/(expenditure)**||S15|-|6,138
-|165,067|||-|158,929|36,739|
|**Extraordinary items**||S16||-|-|||-|-|-|
|**Transfers between funds**||S17|-|500
-|500|||-|-|-|
|**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|-|6,638
-|165,567|||-|158,929|36,739|
|**_Reconciliation of funds:_**|||||||||||
|Total funds brought forward||S21||96,789|120,833|||-|217,622|180,883|
|**_Total funds carried forward_**||S22||90,151|286,400|||-|376,551|217,622|
|1|||||||||||
Section B
Balance sheet
Unroatrlci•d Income
Jnds
End*ent Totsl thls
lund5
year
Total last
Fixed assots
F01
F2
F03
F04
F05
rolal thd assets BOS
Current assets
Debtors
(Note 7)
C¥sh #t bank and In hand (Notg 8}
rotsl currantassets
14,125
19,211
33,336
21.660
196,107
217787
09
BIQ
Crndltorn: amounts falllng du• wlthln
on• year
131
270
401
142
Net current*1(11•bIIttI8Sj 812
217,625
Total•ssets 1&8s curTt Ilabllfties
B13
217,625
Creditors: amount• f•lling due after
on¢ yr
Provisions for liabiliti
814
015
Total notassets or liabilits
B18
J,155
288,4
376.555
217,62S
Funds of the Charity
Endowment funds (Note 101
Restrlctsd Incomè fvnds (Note 101
UntrIcted lunds
017
286.400
90,155
120,833
96.792
217,625
BIB
Total fund¥ B21
90,155
286,4
saned by one orh¥o trustee$ on tehaw of all
the trust995
Date of
approval
ddlmrnl
S*nature
Pllnt Name
HElen Tuddenham
Dr Peter Lunn
ILll>(
CC17a (Excd
1111112022
**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)
11/11/2022
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**
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.
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.
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.|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**
**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.
**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.
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.
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.
**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**|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 -----**
Restricted
Unrestricted income Endowment Prior year
funds funds funds Total funds funds
Analysis £ £
Donations Donations and gifts 164,885 185095 349,980 280,108
and legacies: Gift Aid 21,941 17,710 39,651 38,853
Legacies - -
General grants provided by other charities 17,556 10,000 27,556
Membership subscriptions and sponsorships
which are in substance donations
-
Donated goods, facilities and services - - - - -
Other - - - -
Total 204,382 212,805 - 417,187 318,961
Charitable Other
activities: - - - - -
Total - - - - -
Other trading Other
activities: - - - - -
Total - - - - -
Income from Interest income 190 - - 190 62
investments: Other - - - - -
Total 190 - - 190 62
Separate Other
material item
of income:
- - - -
Total - - - - -
Other: Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Other 1,054 - - 1,054 41
Total 1,054 - - 1,054 41
TOTAL INCOME 205,626 212,805 - 418,431 319,064
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)
11/11/2022
7
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|Fudraising agents
**Separate material**
**TOTAL EXPENDITURE**
**Total other expenditure**
Admin costs
**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
Staging fundraising events
**Analysis**
**Expenditure on**
**raising funds:**
Incurred seeking donations|Fudraising agents
Staging fundraising events
**Analysis**
Incurred seeking donations|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
-
-
- -
-
-
-
-
222
- 222 638
222
- - 222 638
153,427
153,427
211,272
13,559 1,540
15,099 28,868
7,836 45,928
53,764 29,016
19,914
19,914 12,244
194,736 47,468 - 242,204
281,400
16,533
-
- 16,533
16,533
-
- 16,533
-
135 270
- 405 167
120
-
- 120 120
18
-
- 18
273 270
- 543 287
211,764
47,738
-
259,502
282,325|
|---|---|---|
||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)
11/11/2022
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)
11/11/2022
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 147,594 147,594
Various individuals to help with
medical, school and medical training
fees 10,899 10,899
Grants to two primary schools 11,867 11,867
Grants paid to Kagando Hydro Electric
Power scheme 45,928 45,928
10,817
Grants to other local related
organisations e.g. Rwenzori Women
For Health 10,817
Total 216,206 10,899 - 227,105
**----- 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_**
**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._**
Kagando Hospital
Kagando Hospital
Kagando Hydro Power Limited
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_https://www.kagan_**
**_do.org.uk/_**
**Total amount of**
**grants paid £**
48,000
53,500
45,928
-
-
-
-
-
-|
||**147,428**|
||79,677
227,105|
CC17a (Excel)
11/11/2022
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**
**£**
**£**
- -
- -
33,336.0 21,660.0|
||33,336.0 21,660.0|
CC17a (Excel)
11/11/2022
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**
**£**
**£**
-
-
224,909
24,718
118,711
171,389
-
-|
|---|---|
||343,620
196,107|
CC17a (Excel)
11/11/2022
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)
11/11/2022
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 54,809 97,275 - 85,886 - 6,318 - 59,880
Designated for payment of medical fees of
Child 100 UR children 24,203 40,286 - 56,000 - 8,489
Designated for funds for Kalikikali Primary
Kalikikali UR School 824 13,346 - 11,531 - 440 - 2,199
Designated for payments to support nurses
Nurses Salary UR salary costs 3,652 13,385 - 15,333 - 1,704
Palliative UR Designated to support palliative care costs 4,871 12,545 - 16,633 4,924 - 5,707
Designated to support hospital staff in
Sponsorship UR further training 3,673 10,000 - 6,456 1,500 - 8,717
Designates to support women's outreach
Rwenzori Women for Helath UR health work 1,407 10,605 - 10,817 - 1,195
For payments for Hydro Electric Power
Hydro R Scheme 120,833 212,805 - 47,738 500 - 286,400
- -
Other funds N/a N/a 3,350 8,184 - 9,108 - 166 - 2,260
Total Funds 217,622 418,431 - 259,502 - - 376,551
**----- End of picture text -----**
CC17a (Excel)
11/11/2022
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 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 Salary UR nurses 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)
11/11/2022
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 £500 was made from the General Fund to the Hydro fund 500
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)
11/11/2022
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)
11/11/2022
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)
11/11/2022
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**
£45,938
£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**_
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
Signed: nfrefh Name: Amy Beecroft Relevant professional qualification or body: FCA Address: 19 Newton Road Lindfield RH16 2NB
Date: /6 I; “ |,
## Friends of Kagando Trustees’ Report Year Ended 30" June 2022
## Report of the Independent Examiner to the Trustees of Friends of Kagando
| report on the accounts of the Friends of Kagando for the year ended 30 June 2022 which are set out on the attached pages.
## Respective 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 is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) 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 Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- e to state whether particular matters have come to attention.
## Basis of 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 records 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 evidence that would be required in an audit and consequently no opinion is given as to whether the accounts provide a "true and fair view" and the report is limited to those matters set out in the statement below.
## Independent examiner's statement
## In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- ¢ to keep accounting records in accordance with section 130 of the Charities act 2011; and
- ¢ to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Charities Act 2011
have not been met: or