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2023-06-30-accounts

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Trustees' Annual Report for the period
Period start date Period end date
01 07 2022 30 6 2023
From To
Section A Reference and administration details
Charity name Friends of Kagando
Other names charity is known by
Registered charity number (if any) 1100302
Charity's principal address 161 Burley Lane
Quarndon
Derby
Postcode DE22 5JS
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Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or
body) entitled to appoint
trustee (if any)
1 Dr Rob Morris 1 Dr Rob Morris Chair Resigned 17.11.2022
2 Helen Tuddenham 2 Helen Tuddenham Treasurer Resigned 31.12.2022
3 Dr Peter Lunn 3 Dr Peter Lunn Chair
4 Dr Chris Harris 4 Dr Chris Harris
5 Jen Morris 5 Jen Morris Resigned 17.11.2022
6 Maureen Moore 6 Maureen Moore
7 Elizabeth Lunn 7 Elizabeth Lunn
8 Dr Oliver Penne 8 Dr Oliver Penney
9 Dr Rachel Penne 9 Dr Rachel Penney
10 Anna Kin 10 Anna Kingdom Treasurer Appointed 17.11.2022
11 Meryl Warburton Treasurer Appointed 17.11.2022,
Resigned 5.07.2023
12 Peter Cheshire 12 Peter Cheshire Appointed 17.11.2022
13 Peter Cand 13 Peter Candy Appointed 17.11.2022
14 Aimee Tokunbo
Plumptre		 Appointed 17.11.2022

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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

How the charity is constituted

TRUST

CONSENSUS OF TRUSTEES AT MEETING Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

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

Organisation structure: -

Day to day management is by four main office holders; Chair, Treasurer, Vice-Chair, and Secretary with frequent e-mail and telephone communication. Key decisions are ratified at Trustee meetings at least three times annually.

This is supplemented by frequent contact with the Management Team at Kagando Hospital.

There is a related party with KARUDEC Hydro Power Limited, in that one trustee is a director of the company. This related party receives grants from Friends of Kagando to assist with establishing a reliable power supply for the Hospital. KARUDEC Hydro Power Limited ceased trading shortly after the year end, as a result of changes to the plans for establishing this supply.

We also share information with similar organisations supporting Kagando and other Ugandan projects; Friends of Kisiizi and Friends of Kiwoko. Liaison occurs 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. All of these are under review in Autumn 2023.

A risk register was implemented and agreed in January 2021, and is being reviewed in Autumn 2023. 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:

Following a financial review of Kagando Hospital by an adviser based in Kenya in 2019, a programme of work was devised including training for the finance team, redesign of some financial systems and processes and

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governance structures and the strengthening of financial controls. Covid halted this work, which has now been resumed and continued during the year. This is due for completion in 2023/24.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The relief of poverty and distress in particular but not restricted to financial and material support for Kagando Hospital and the surrounding rural community.

In planning activities for 1 July 2022 to 30 June 2023 Friends of Kagando trustees have taken care to remember their objectives as set out above. This is in line with their duty to ensure that the activities of the charity had public benefit as required by the Charity Commission:

They have ensured that amongst other factors, the majority of support is given to Kagando Hospital, where there is great poverty and need for caring medical attention. Regular communication with Hospital management has helped the charity understand how best it can help reach those in need. Summary of the main activities undertaken for the public Other areas that have received support include local schools, and benefit in relation to these outreach for women's health, and palliative care work. This all has a objects (include within this positive impact in the community. section the statutory declaration that trustees have Sponsorship of students is supported where it will lead to future benefits had regard to the guidance for the hospital and to fill skill gaps in the local area. issued by the Charity Commission on public benefit) Support has continued in respect of the project to establish a reliable power supply for the hospital, in conjunction with the hospital and Kagando Hydro Power Limited which was set up for this purpose. This will bring cost savings for the hospital and reduce dangerous power outages on the wards. Communication has continued with donors via a regular newsletter - updating them on key activities, achievements, and how funds are being used. Key achievements of the charity relating to these activities during the year are listed in more detail further below.

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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:

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 £2,000 must be circulated and agreed by a majority of trustees before it is sent. Grants lower than £2,000 can be agreed by a subcommittee of trustees.

Volunteers at the hospital and Trustees are self-funding and responsible for their own health and safety.

In addition to the Trustees activities, support is provided to the charity by general volunteers in terms of fundraising and website maintenance.

Section D Achievements and performance

Summary of the main achievements of the charity during the year

During the year 2022/23 Friends of Kagando has had many achievements. These include, but are not restricted to:

  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 planning has taken place for the next one in October 2023, which will be in person.

  3. Funds have been raised from supporters and used to carry out the following work at Kagando Hospital and in the surrounding area: -

  4. Support for Children’s Ward, including equipment (£48.6K)

  5. Salary support has been provided for Kagando Hospital (£57.2K)

  6. Support for a local hydro electric power project, including pay (£76.6K)

  7. Palliative care, women’s health, prison health, and work with epilepsy has been supported (£20.7k)

  8. Monies for financial review and advisory support to Kagando Hospital (£8.5k)

  9. Support for Kagando Hospital for purchase of equipment, including vehicles, an ambulance, oxygen concentrators and probes (£21.8k)

  10. Support for local primary schools for teacher’s salaries, food for the children and the provision of scholastic materials and classroom building (£15.1k)

  11. Support for medical and school fees for those who cannot afford (£11.5k)

  12. Support for general running and maintenance costs of the hospital (£4k)

  13. Sponsorship for further medical studies for Kagando staff (£17.7k)

  14. Children’s fun days for children living with HIV (£1.9k)

  15. Visits by volunteer specialists, actual or potential donors and work experience placements (e.g., Medical Students) have been

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Section D Achievements and performance

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. Trustee visits in the year included teaching sessions for trainee doctors and medical staff.

  1. Friends of Kagando hold a restricted fund for the establishment of a stable source of power for the Hospital. A complete review of the viability and fitness for purpose of the planned Hydro Electric Power Scheme was undertaken, in conjunction with Kagando Hydro Power Limited over a 6 month period. The outcome has been that the aims can be better achieved through a solar scheme, as technology has developed since 2017, and considering the funds that are available. This revised plan has been approved by the trustees and hospital and a programme of works is under development for 2023/24.

  2. As part of the project to establish a reliable power source, a more cost efficient generator was installed. This is working well and minimises the length of power outages at the hospital.

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. This also applies to the C100 reserve, held specifically for subsiding Children's ward fees.

Details of any funds materially in deficit

None

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Furth•r flnancial review details {Optional Infomiatlonl Friends of Kagando Is primarity supported by generous individLJal donors, many ol whom give regularly. A number of ¢hur¢hes and Charities are also regular donors. You may choose lo indude addf(ional infomiation, where relevant about.. the charity s principal sources of fund5 {induding any fijndraisingl; how expenditure has 5UPPOrted the key objectives of the charity., investment policy and objeclives including any ethical investment policy adopted. I donated funds in the UK are held as cash. There arè no policies on investment of funds In the UK lo provide income or capitsl growth of donated funds. Th8se will be developed when the income of the Trust justffies this. Investment in Uganda is limited to start-up costs for projects that are potentially r8venue-raising, the proceeds of which are reinveslod of used entirely in Uganda for Kagando based needs. Section F Other optional information Section G Declaration Th• trust••s dgclaro that they have approved th8 trust••$' roport above. Slgn¢d on behalF of the charlty's trust••s Slgnaturèls) Full namelsl Dr P8t8r Lunn Anna Kingdom Chair Troasurer Date 13.01.1 TAR

Friends of Kagando

Trustees ’ Report

Year Ended 30[th] June 2023

Report of the Independent Examiner to the Trustees of Friends of Kagando

I report on the accounts of the Friends of Kagando for the year ended 30 June 2023 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:

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:

have not been met: or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

3rd
Amy December
Signed: Beecroft Date: 2023
Name: Amy Beecroft
Relevant professional qualification or body: FCA
Address: 19 Newton Road
Lindfield
RH16
2NB

IHARITY CtsMM155bOTr FQR ENfjIANO WALES Friends o( Kagando 111K1302 Annual accounts for the 11712022 To eriod P8riad start dale Period end dale 301612023 Section A Statement of financial activities Rg$trlctsd Income Recommendod catsgorl•i by Iknr•S￿¢tsd lunds Prlor yogr nds Endowmentfvndi Totsl fund8 Incomlng re8ourc8s (Not• 31 F01 F02 F03 F04 F05 Sol 29 190 Total R850urco8 èxponded INote 41 418431 Ri¥51rpJft￿ts $10 rotal S12 917 290 738 Net Incom￿(exp•ndFtUrel k>otor• Investment galnslllossesl S13 S14 S15 $16 S17 Net Incomellexpondltur•l Exlraordlnary Item$ Tran$f*rs b•tw¢6n fund$ othèr r¢¢ognl$od galnslllo$$é$l: G￿n￿W￿lLEyeS $18 $19 sa¥ Net mov8ment in lund$ 27 158 929 Reconclllatlon of fund$.- 400 217626 Tot81 funds canléd fomanl $22

Section B Balance sheet lknr08trlctod Rostrlctod &dowm•nt fund& In¢om• fvnd Total th1$ ye8r Toto11891 yoar Fixed assets F01 F02 F03 F04 FOS Total flx¥d a5S•t$ CuThent assets Debtord {Note 7) Calh at bank and In hand INotè 81 rotal eunvnt a$$•ts 72 Blo Creditors: amounts falllng du• withln on• y•ar 248 401 Net ¢urTent •ssetW{Ilabllltl8sJ 812 37 Tot414ssets less cuffent 11obllltles B13 Cr•dltors: amounts falllng due aft•r on• year Provlslons for Ilabllltl¢s B14 B15 Total nel assets orllabllltles Funds of th8 Charity Endowmènt fund5 (Nott 101 Restricted income funds (Note 101 Unr•strtcted fund8 B16 73 37 b17 B18 276 873 276 B73 286 400 19 Totalfunds 119 73 76 Signed by one oriyrt) tru5t8è8 on ol 811 the trustèes Date of approval ddlmmjyyyy 23IEzI'z 31. Svjnature Prknt Nam& Ann8 ￿ dom Dr Peter Lunn

Section C Notes to the accounts Note 1 Basis of prèparation rh1$ $e¢tlon should b• ¢ompht¢d byall ¢harllles. 1.1 Basis of accounting These accounts have been prepared under th8 h￿tor￿al c¢)st convention with it8m5 r8coJni5ad at cost or transackn value The accounts have been re ared In ac¢ordan¢e wrth.. and with" the Statement of Recornmended PractKe.- AcCount￿g and Rewrliig by Charrtie$ pr8parng the and with. th8 Fn8nci41 Reportng Standard applic8ble n th8 Uni18d bfjngdom and Republ￿ of Ire￿nd IFRS and with Charit￿S Acl 2011. The charty con5titut8S 8 Publ￿ benefrt entity as d8ffi8d by FRS 102." -Tth a$ apptoptiatè 12 Going concern there matertal unc8rtalntles rBlated to ev8nts or¢ondition$ that cast sl nlflcant doubt on the charit An ex ￿anat￿n as to tho58 factors that support the No¢ applicable conclus￿￿ that th8 charty a going cone8m'. Di%¢bsure ol any uncertainties that make the going concem assumpSon doubfful.. INhere accounts are not prepared on a ￿ling concern basis, p￿se discbs8 thi8 fact together wth th8 bask8 on which the truste8s prepared Ihe accounts and the r8a50n why th8 charty 15 not regard8d as a g(xng concern. 's ablllt to Not applkable Not applicable 1.3 Change of accountlng FJoII¢y The accounts present a true and faY v￿W and tre accounth) Yes. s adopted are those ouuined in note 1. -Tick as approp￿te Please dlsclos•." Ftiends of Kagando hav8 111 now recorded a nurrber of funds seperale from the General reserve a5 unrestrictèd. Goin fofftrd thése will be listed as restricted funds. (4 the naturn of ¢h• change In accountlng pollcy.. (li) th• rna$on$ why ¥pptylng th• new accounting policy provid•s morn r•lloblo andmotp rglevant Infom7atlon.' and Thi5 decision has been madtr glv&n a of th8 und8r8tanding belween the donors and Friends of Kagando al the oinl al which the fun(Js r8c&rrfed. The itnpaGI on lh& attounls has bean transfer of £30.27e as of 1 July 2022. between unres1￿Cted and restricted fund5. Thi5 represents the balance of thè affected funds at the ?nd of tha prfor y&ar. (iii? Ihe amount of tho adjustment for each line affected in the urrenl perlod, each ptrlorpet70d presented and the èggregète amount of the adjustment relatlng to perfods before those prns•nted. 3.44 FRS 102 SORP. 1.4 Chanys to accounting estimate5 No chan s to accountin estimates have OGcurred in the retM)rth perth13.46 FRS 102 SORP. 1.5 Matorfal priory•ar •rrorn No rnater￿1 r￿)r ear erfor have b88n ￿jent￿￿￿ In the ro orun 3.47 FRS 102 SORP .

Section C Notes lo the account Notg 2 Accountlng polIc￿ts 2.1 INCOME slandardfystolkceoutllin9 policle$ hè&b4èn appbd bythe thathyeMupirorthosB rkkèd'l'or'rtlo" or•ddt&?nalpO￿yh8$ b••n adtsplfrd thn this k%d8t8I9¢ m thg boxbgknw. drff•reni R•cow1i4Mb ollncome Th•se ète IDchJded in the Slbtetrient ol Financi81 ActMliBs (SOFAI ￿tten.. thè thathy btrwmè$ tntiued to 1115 rnOTe I￿[Y than not thai the twstB•s wl Ihg r•sources'. and thè can be ￿￿&S￿r8d sulfi¢￿￿1 r•btyl￿Y. ha$ bggn off$ettlng of ¥sEg15 and IlobWlS, oi kn¢onk• And &yènseX, rnquitpd orp8Trnitted by thg FRS 102 SORP or FRS 102. Grants and donation5 dre onty in lh¢ SOFA thè 9gn9r¥llncon￿ Tgcognith)n ar8 ml15 10 to 5.1? FRS102 SORPI Ih the ($è of parf0m￿nce ￿￿tsd incorn8 ThJsI onty bè re￿gnISed io the that the has p￿￿@d tho gvods oi as Onli￿r￿n1 10 the grant 0¢￿r& thè pèrfonmnce condthns arè rn8t {5.16 FRS 102 SOPPI. LegACkS indudéd kn thè SOFA yJhfyn rgcgipt Is P￿b￿b￿, that Is. then thert has been 9rant of probalg, the executots hav• 8sLgbkshgd Ihat thére $uffld¢ni ossets kn thè estète And Any eondMknn$ AiiathÈd to th• ￿gaCY aT8 lh• c¢ntTolof Ihè ch4￿Y have baan At. Off8•td GrAnts and doMuor• L•y¢l•• Yes Go¥•rwA•ntgrnhty Th¢ ha$ ffj¢@Ngd goyemrwnl grnn15 In the Teportkng pedod. i5 ITh￿48d h incorne Ihèffj ts a vèlid Oè¢krdtw)h donor. T4M r•clalth on Any Grt Akl aThounl rfrcov•ted on è donalbn fy wnsidertd to bè phrttsf thal 9rft aThd glfi lrnat9d as an addlI￿n lo the sam fund as ihe lili￿1 donaiknn un￿$5 lh dtsnorilf th of the app881 hove spocwbd olheTh4I50. CoMro¢bJol In¢¢Mn• nd Th15 Is only In¢bJdett In lh¢ SQFA one4 thrity has p￿V￿j•d tho Tr￿t¥d goods or porf4mi•n¢• r•lalvd sèNk•$ orrnet tho Perf0m￿n¢ rO￿tea wndibCns. natd gotsd$ mèa$utÈd at lawva￿e (t￿ arnuntlort4thK thg couhl be 4xchang¢dlunkn i￿V￿cl1r￿1 to do D. Th8 ¢0s1 tsl any slock o19DDds donat•d lDrdtstdbUl￿fi lo deerned lo bè the fairv4kntr ol thi￿9 grft$ alth8 Df thgirrncgipl 8nd ￿PY arg rerogni59d on rocoipl. In tho rèPOrti19 PenDd m wthich the stotks 8r@ distnbuled. they are as an oxpense at thè amuntolthe stocks ai dKstfibutK>n. DDnAied goods for￿sa￿ are measured aifaifvèlu8 tsn hmlal recognit￿n, i¥ th8 •xpoctèo p￿Ce¢d5 fmm sAle knss th expEctèd cO$ts ol sa￿. and ￿C￿9￿13¥d In'lncorn ftom oth¢1 i￿4￿0 a¢tWhg' ihe wNe9ponoNig gttsck ffjcopni$Èd in Iho baLrynctt $he8l On its the va￿tt ¢1 $to¢k ts ehèoed a￿a￿sl,4￿cO￿& fttsm oth8rts3ding act1Vd￿8. and È pro¢eed$ Irom sèk are reco9ni#ed è$'lnwme fromothertrading aLINths'. GDDd$ dOnatBd luron%oing by th• cha￿Y ar• ￿cogn￿@￿ ai t•ngibb fix•¢ and dèd In the SOFA as rESou￿&syJh6Tr rot0￿&bI￿. Gift$ In foruse by Ihe chathy art ncbJd8d in tho SOFA gs frDrn donal￿n8￿• fècel¥8bkn. DDn8ted and laulqs incknded in thg SOFA yl th• vwbjg of lh• grft tts thè tharily pn)vvJèd tho v8lu• ol grft c&Tr bo mbasur8d rgbbty. nat•d 5eNkès and fac4Vlles that art con6urrt4 are re¢tsJnisÈd As ineomg %thh an oqulvalfrniamunl re￿g￿￿ed as an gxpenEe un4eKthe apptop¢oie headhp kn th• SOFA D￿￿•1#d •rvl¢•s NIA S¥port The h4$ eApgTr¢rtur8 on support ¢o$ls. h•lp Thg valufr of anyvoluDlary hob T•cÈèd 15 noi IncbJded kn Ihe He￿u￿16 bui LsdeeclJad (Tr the twstéés. 8nnual T•POrt. In¢r#n• fr¢m Int•r••i Th48 Is iTh¢luttèd In the accounts rocè4)t 1$ pmbèbkn tho #munl fb¢owAblè Can bfj my11￿• dlvld•ndg ma5umd reI￿bty. IncDm• tr￿n ￿M￿l&hIP M8ThthètShip subsc￿tK5￿￿ toC&￿&d n lh8 9rf1 are rocogniwd n t￿n•t￿)n5 and •wb¥crl￿ort# sub30ipt￿n&whth gN•s a nwn•rihe Trjhl lo buy Qfother benefts are rocoqnisel as Income eaffled tromthe PfOVIS￿ft ol goods and servkes As incom frcrn Yes Insurancè ?re onty ￿￿ded In th SoFAen ihé 9ènÉral rnW9nllbn •[9 ￿¢¢(5.1c to 5.12 FRS102 SORP}and ars knduded @s ttèmof olh•i kncoms In SOFA Yes rwa ¥•lll•rn•nt olln•urnn¢• ¢1•1rn4 Inv••lrn•Thtplr4 Ind Th1$ indudes ony ffjalised 0rUnreAl￿frd galnsorlo&&¢$ on lh¢ ol thv&$iffng$ ènd any galn Or￿sS ￿Su11ng fTom revalu￿￿ inw91￿￿nis io motheivakje 6t ihè end Df thè year. 2.2 EXPENDITURE AND LIABILITIES Uablllty r¢¢•Bnll¢ LiabihUe¥ ar9 rg¢ognis94 Il 1$ ￿re lTri th¥n not th8t ther• l¥ a ￿gaI or￿n¥t￿￿ ¢blEation Cor￿nItt￿9 the to pay out gnd Ihp arnount of the Obl¥Jat￿)Th can bg vJfth c8rtainty.

Gov¢rn•nc¢ and sup ¢05ts Support ¢o$l$ have been glbcated bel￿en goveman¢o ¢0sts an4 otharsupport. Govèrnan￿ u$lE comp￿ allcosts hivolvhig pubk qccovDtabihtyof thfy and iLq ¢ory￿nCe vJrth reguL4tM)n gnd good pra¢tKe Support ￿51% Indude ¢onirnl fun￿￿n5 Qnd havo beèn olb¢al•¢ to a¢lrity co¥lratggllri8s on a basls conslsloni wth ihe use of resources, eg alk¢ollng propprty COSts by Tr)orar8a. orpor Capita. $tsff co$ts by the ¥•nt and oth•r¢osts by th8ir usag8. Wn¢re the chèthy grles a gRni ￿fidtt￿nS forits payrfni being a specffic ￿¥￿10f SfrNK oroutpui 10 be PTOVwJod, Such grdnts are onty ffj¢Dgn15ed In th& SOFA On￿ the p￿mI ol Ihe gmni ha$ p￿v￿Jett the ¥e¢Kied Serv￿& oiouipui. Wher¢ IhwTa are Condit￿￿$ atraching io the grant that enab￿% th• donorch8ntyto tgallsiiGally avo¥J Ihe ￿Th￿ne￿I. a Nablltyforlh lullfundn9 ob￿￿￿tI)n must bg MCo9ni￿d. No No Grants wlth wrfomMnc¢ 0ndI￿on$ Yes Gr4nts p4y4bl• wlthout p•rformanc• CO￿1￿0n R•dund•ncy cwl Th• ¢ha¢ly no redu￿0￿￿¥ pAyThnls duThi9 Iho Topotyng powd No Dqf•¥r•d Ir¢m• nleTi&l kem ol dof¢ry¢d Ineom ha$ been ￿lduded kn the accounts. crd￿r Th• chathly hA5 credors B TO ￿a$￿￿d Ai GellIe￿ni arnounls bss any Ipde dtscounis. A habi1￿Y ts mÈ$urtd on ￿￿9n11￿)n ai fts h￿1￿￿¢￿1 ¢osi and then $ubsequonUy m?a$urad at th¢ besi estI￿le ol thè Bmuni ￿quI￿d to geiik ihe obl￿at￿n al Ihg r4portlTrg datg The aw)unlsforba ffnandal Instrum8nts on ￿c09￿￿10￿ a$ Porpa￿9rtph 8¥¥lc fvnanrlal InKtrurn•nts 10 7 FRS102 SC)RP. Subs8qv8nt m8asvt8m•nl Is a5 p81 pardgrdph$ 11.17 lo 11.19. FR8102 SORP. Provli¢M fur IlabllSll•• No No 2.3 ASSETS TowJlbl nxgd afjs•ty for Those ar¢ caplta1159d Ilhey Can bg UEod forrnore than on• y•ar. gnd yl s¢ by ¢hailty È500 They valuèd at ￿&1. Yes The d¢prfrd8￿rn rates and methods usod afè d15dosed In Dote 9.2. Thè thatity hès intsngible fN¥d a5$0ts, thai ￿. non-mnlary as￿1$ that do nol havo PhyskAI Substan¢e but are blent11lab￿ and aw coTriroLbd tyyth$ thanty IhD)voh w$tody Or gal rfghi4. The arMrt15aibn iatos and mihod$ used arp dlxkn$•d In not8 9.5 Inthhyibl• Ax•d ••ts ThèyaTr VbhJed At eosi. Thè tharity has ès$èis, that 1$. nQn4nDn¢tary asseis hwtori¢, artKtK. ¥igntthc. tèthtso￿¢lt01. geophy9￿8101 environmental quelit￿$ thai at¢ an¢ mginlaingd p￿ncIP£1￿ l¢rihlTWntAbut￿D 10 knoYAèdge and cuiiufg Th8 d¢pT8aation and mèthods used as dts¢h)sèO In note 9.6.1.4. They art vèhJed at ¢osi. Ye5 Inv•stsn•rrt F￿•d ass•t in￿$￿￿nIS il quoiod 5har•$. traded bonds and svrdkrnvostrnnts valu4d t Hlrf&4lly #t cosi and Sub9equentty at lalrwalue lIhrn￿th8l wa￿￿}0¢ tha y8ar8nd. Th8 sdmè tMAt￿nI Ls appl￿￿ to tsnllsted Investnnt$ UTh￿$$ falr valu8 cannot b8 measured Ibbty ln ¢ase l L% m•asuwd alMEt lryainn8nl Yes In￿8¢￿￿nIS hew forr¢s91fy orpend￿9 Ihair 5a1• and cash ca9h •oU￿8￿nIS a luThty dalg of b$$ than / y8arar8 tf8ated as CUTt@nt a558t Mye￿M0￿ts. stocks hold for sale as part of non-chaitabb tra¢9 ar9 at th• knw8rofGD$t ornèt aImb￿ value. G¢¢ds Qr seNke5 provbY•d as part of a chaTitabi• Jre n￿ssu￿d at nt valuè based on Ih? 5erte pown1￿1 PToybJg0 by of gtv Stoek Ind Ir Yes in pngfyss ts vahJèd h5s anyforos•eabl• that Is Ik•ty to occuron thè Contrt￿. Yes Nlè OebtorJ Iinduding trdde dÈblOts Ènd bans rt<tTrfablel a￿ me8suTed on knitral re￿9Thrt￿n at afflDUnt aftèi any trade dlxtunts orarrnuni advonced by ihg thaNy subS8qu8nt￿. thèy ￿￿asur&d at the cash orother￿n$lderaIi0n expected to be rgC•Ngd. Thg chanty has ￿¥￿StM￿ntS wthich It hO￿S for￿￿81e orpendkng th¢lr sAltr and cash and raih gu￿al￿ntS y￿h a matunty datb kn$$ thÈn one year. Th$9¢ the￿de cesh on dgposit and c8$h equ￿a￿nIS ¥ rna￿￿ty datè tsl than onè ￿arh&h1 forhivèslmanl PU￿059$ rdlhgrthan to m881 $hort cash Co￿￿T￿lM￿ntS a$ they (Èll duè. Yes No V•btors No Currnnl a•B•t lTrv••*Mnts Thoy are ¥a￿ed al fairvalu• except they qualrfy as basK ￿and￿l InstNt￿ni$. POLICIES APOPTED ADOITIONAL TO OR DIFFERENT FROM THOSE ABOVE None

Not• 3 An￿1 ofthe•m• Pilory•r Donthion and k9a¢lAS.' Donakn¥ 3nd Ghl 179.66Q General rants other chÈrtt Membergnlp subsctlwknns afyl sponsors Wh￿hare ID Subslan¢gdWat￿￿s Donaw la¢IN￿ and swvres Tot41 .259 158.529 417 187 Chwtt•b To141 Oth•rtrndlny OthBr In¢orn•from Interestlncorne 0th9r 6329 Total 6,329 Othbr Total GthoTrd15posalof a tawlbb ftyedassQt hebj for cW$ ¢w4n Othgr 58 Tot 58 TOTAL INCOP 102, 158,529 261.175 418.431 11 Inccffj• inth• unr•Blrtrt•d •xc•$4for.' Id• and irnount•l £212 805 l¢r

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Section C Notes to the accounts Iconti Nole 5 D•tall$ of ¢ortaln Items of expenditure 5.1 F••s for examination of the accounts Pl•ase provide details of th8 amount pald for any statutory external scnitiny of accounts and other setvl¢es pmvlded by yourlndependent examiner. If nothing was pald pl¢ase enter'o. In the appropriate boxfes). Thls year Last year Indop8nd•nt oxamlnerfs fèe$ 120 120

Section C Notes to the accounts Icontl Note 6 Grantmakin Please complete thls note Irthe charflym8de anygr8nts ordonatlons whlch In 8ggreg8te fonTr a materfalpart 6.1 Anal 1$ of rant$ aid In¢lud•d in ¢o$t of charfiabl• a¢tivitie$ Grant5 to Grant$ to in5titutlon5 individuals Anal is ort C05t5 Total Gtsnts 1¢ K8gaDdo Hospital and Rural Dèvefo mgni C8nirtr Vanous Indiv￿￿ats lo help vllh ￿￿dIcal. 5th001 and medical Irdinin fees Grants 101o¢al sthools Gran15 pa￿ lo Ka9ando Hydfo E￿CIr Power sche 140070 140 070 20 839 Grants lo othar IOCBI [g￿ted organlsatK>ns e.g. R%Yenzori Worntrn For Heatth 6,660 Tot 21 Please 8nter"Nll" il the charfty does not Id8ntAfyand/orallocate support ¢ost$. 6.2 Gmnts made to Institutlons My charfty has made grants to particularlnstitutlons that are matorial In the contèxt ollts grnntmaklng. Detalls of the Instltutlon supported, pu￿056 of tho and totalpald to e#Gh in5titutlort Is avallablo on the charities website. Delalls provld•d below In$t¢•d Nam¢$ of In$¢ltutlon Purposa Total amount of rants pald £ 48.000 48.000 17,131 57.786 Ka ando H05Prtal Kagando Hosprt81 Kagando Hos Ka ando H dro Power Limited KalkiKahki Prima Schc Salary support subs￿ of chikJren'5 medKal fees Pallwlwe care work Buiklin Hydro Electr Salar SU rt runnin Gosts and Tot8lgrnnts to institutlOlY5 In rnporting pwyod othwutr)analys8d grants TOTAL GK4NTS PAID 183205

Section C Notes to the accounts Icontl Note 7 Debtors and prepayrnents Pl￿$9 Gomplete thls noto If the Charlty has any d•bto 7.1 Analysis of debtOTS Thls y&ar Last yèar Trad? debtors Prepayments and ac¢ru¢d Incom• Oth•r d•btors IGIft Ald and unbanked ¢hequesl Total 10

Section C Notes to the accounts Icontl Note 8 Cash at bank and In hand Th1$ y*ar Last y¢ar Short t8mi cash Inve8tm8nts11888 than 3 month8 matuvlty datel Short t•mi doposlts C#$h at bonk and on hand Other Total 231.239 103 801 118711

Section C Notes to the accounts Icontl Note 9 Events after the end of the reporting pgriod Pl•a$• complet• this not• #vents (not r8quiring adjustment to the accounts) have occuThed after the end of the reporting pertod buf before the a¢￿u￿tS are authorfsed whlch relate to condlllons that arose afterthe •nd ofthe r8POrting pwiod. Pl•as• providè detalls of tho naturè of thè *¥•nt Provide an estimate ol the financial effect ot the event or stat¢m•nt that Such an 98tlmate ¢annol be made 12

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Section C Notes to the accounts (conti Notg 10 Charlty funds (cont) 102 Tran$f¢r$ ￿t￿¢¢n funds Reason fortransfer and where 8ndowment is eonvèrt•d to ineom•, l•gal powerfor its conversion A transfer was made of the baLgnce of a number of funds, n reV￿W ofthe Understand￿79 on wh￿h the donatDns were gNen (See note 1.31. Amount Betsveen unrestricted and restricted funds 30,275 A transfer wa5 rnad8 from th8 Hydro Fund to the GoneiaS fund to rect￿ a 8rror in recording a particukr donatiorn. 1,050 A transfer was made from the General fund lo the PalliatNe care fund to support Ihe PUTchase ol a vehKle. as agreed by the trustees. 9,136 A transfer w83 rnad8 from th8 Gener81 fund lo th8 Sponsor5hp fund to cover a defrit arBin9 Out ol agreed expenditure. 2,018 A number ol small transfers were made be￿een restrlcted funds and the Gerieral fund ware tha donor agreed that thè Grft Akl rece￿ed coukl be treated as unrestf￿t8d. var￿JuS Befften restrrted funds A transfer was made from the Sponsor8hip fund to th8 IndivKlual support fund to better refiect the balance reL3ting to an thg indwhyual being supported. 4,465 10A Des nated furKIs na lon 15

Section C Notes to the accounts Icontl Nots11 TTa￿actk￿nS wlth trustees and related partle$ If the charlty has any trnnsactlons wlth rFl•ted partles fotherthan the tmstee expenses explaln8d In guldance notes) details of such tran$action$ should be pmvld•d In thls nole. If thwe are no tran$a¢tions to wort. ploase enter"Tme" In th• box or'False' If there ar8 trnnsactlon$ to report. 11.1 Trustee romungratlon and ￿nef￿ts Non• of the trustees have been paid any remuneratlon or y￿e1¥•d any oth•r bèn•tlts from an employment wlth th•lr charlty or a relat•d •nttty ITwuo or False TRUE 112 Trustees. axpgns•s If the eharityhas paid trustees exp8nses forfulfHling thelrdutle4 detalts of sveh tMns•¢tlons should be pmvlded In thls note. If thern arn no transactlons to rnport. pl•as• tftt•r"T￿e, In the box below. If th￿ •re tran$￿tIOnS to rnportj please enter"Fal$e-. No trultw •xpen¥e5 hava b•on Incurred (True or Fal￿) TRUE 11.3 Transactionls) with rolated parties Please glve detalls ofany transactlon undertak8n by (oron behalf OQ the ¢harty In whloh a Yelaled party has m&terlallnterest, In¢ludlng where funds h8Ye been held as agent forrel&t•dp•rtlos. ff th•rn arn no sueh transacllons, ploas• ￿tor Yme, In the boxprovId￿. Th•rn hav• b••n no r•lat•d party transactlons In th• r•portlng pellod (True or Fal￿) FALSE Nam• of th• trustee or related party Relatlonshlp to charlty Descrlptlon of th• transactionlsl Provision for bad d•bts at perfod end Amount8 Wrttten off during rgportlng perfod Amount Balance at period end KARUDEC Hydro Power Lirnrf(ed Grant to Hydro Ekntr Power Sch8me and paymentg on behatr of the related party Se8 bekJw £76,553 £0 £0 £0 rnlatlon to the tMnsadlon$ abov•. pl•as•pmvldo the temis and conditions. including any security •nd th• naturn of anypaym•nt (consldorallonj to b• pmwded in settloment. Grant is gNen forth? purposa of 88tablk%hHig a reliab￿ pow8r supply al Kagando hcsprtal Foranyre1&t￿P8rty, please provld• detalls ofany guamntees glven orrneelved. None KARUDEC Hydro 8gctritt Power Ltmlted Is d&emed to bo a relat￿￿tty as t)rJ& of Ihè dfféetors Dr￿t&r Lunn, is 81$0 trustee ofFr￿ndS of Kagando. Aft8r fhe year end d8te it was subsequently wound up.

Section C Notes to the accounts Icontl Note 12 Addltional Disclosures The followlng are significant matters which are not covored in othèr notès and ne•d to be Indud•d to provide a proper understanding of the accounts. If th•r• Is Insufflcient room here. please add a separato sheet. None 17