REGISTERED CHARITY NUMBER: 1100378
Trustees' Report and
Unaudited Financial Statements for the Year Ended 28 February 2021
for
Bega Kwa Bega Uganda
Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA
Bega Kwa Bega Uganda
Contents of the Financial Statements for the Year Ended 28 February 2021
| Page | |||
|---|---|---|---|
| Trustees' Report | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
Bega Kwa Bega Uganda
Trustees' Report for the Year Ended 28 February 2021
The charity is run by its voluntary members and executive committee in accordance with its Constitution approved on 18th June 2018. The Trustees are permanent members and are appointed by the current trustees. The Executive Committee report to the Trustees and are appointed each year at the Annual General Meeting otherwise, they will cease to hold office if they do not comply with the conditions detailed in the Constitution. The Constitution ensures that the charity operates within the Charities Act 1993.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity during the year were to raise funds to support the work of Bega Kwa Bega in Uganda. It includes sponsoring vulnerable children and orphans throughout their education, supporting a local primary school, a mobile clinic and health education, providing access to clean and safe water, improving agricultural and nutritional practice, developing income generation skills, and protecting orphans land rights.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the past year our activities have been curtailed with the Pandemic; we were unable to hold our usual Annual Quiz and unable to meet face-to-face as a committee. However we did have a Committee meeting over Zoom in February this year, and we have continued to fund new sponsors for educating vulnerable children.
We were delighted to see the arrival of two vehicles for BKB in Uganda: a truck and a van, generously funded by an anonymous donor.
FINANCIAL REVIEW
Financial position
The level of funds raised in the year to 28th February 2021 was again significantly higher than the previous year, with a total of £400,026 (£313,917 in 2020). A significant amount related to funds from the anonymous donor mentioned above; much of the additional funding was for the continued building work for the school. A large amount of this was paid over to Uganda, £373k, compared to £136k in 2020. The increased funds retained in the UK £229k, compared with £202k in 2020, relate to money that will be sent to Uganda as the building work progresses and monies retained in the UK to fund Village projects and Ugandan administration costs for 2021-22, also provided by the anonymous sponsor for the year ending 28th February 2021.
We were delighted to receive a donation of £10,000.
There was a significant increase in Gift Aid for the year, £4371, which was claimed and received from HMRC in April 2021.
The running costs in the UK were minimal. The members provide their services free and do not claim personal expenses.
There were no other funds or accounts held elsewhere by the Trustees during the year.
FUTURE PLANS
Going forward into 2022, we plan to redevelop our website to make it more user friendly and to provide compatibility with a wider range of devices, e.g. smartphones.
We will continue to grow our sponsorship base. Education is the single most important strategy to raise vulnerable people out of poverty and support them into becoming productive citizens.
We will also continue our fund-raising efforts to support the core needs of the communities in Uganda, such as additional sources of water, the on-going program for Health and the Mobile Clinic, and Agriculture.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
Bega Kwa Bega Uganda
Trustees' Report for the Year Ended 28 February 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Committee
We have a strong committee with all roles filled. I would like to extend a big thank you to all our committee members for their hard work and dedication.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1100378
Principal address 2 Honey Way Walters Ash High Wycombe Buckinghamshire HP14 4TT Trustees K A Russell F McCann Sister M E E Inchbald M J C Spain Independent Examiner Michaela Sansbury FCA ICAEW Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA Approved by order of the board of trustees on ............................................. and signed on its behalf by: 07 Sep 2021
........................................................................ K A Russell K A Russell - Trustee
Kathy Russell (Sep 7, 2021, 1:28pm)
Page 2
Independent Examiner's Report to the Trustees of Bega Kwa Bega Uganda
Independent examiner's report to the trustees of Bega Kwa Bega Uganda
I report to the charity trustees on my examination of the accounts of Bega Kwa Bega Uganda (the Trust) for the year ended 28 February 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michaela Sansbur y
Michaela Sansbury (Sep 8, 2021, 9:10am)
Michaela Sansbury FCA ICAEW Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA
Date: ............................................. 08 Sep 2021
Page 3
Bega Kwa Bega Uganda
Statement of Financial Activities
for the Year Ended 28 February 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 85,473 Other trading activities 2 11 Investment income 3 4 Total 85,488 EXPENDITURE ON Raising funds 321 Charitable activities Uganda Operations & Projects 36,504 Sponsored Children's Education 34 General Education 17 Protected Water Springs 8 Health & Mobile Clinic - Vibrant Village Projects 227 Vehicle Purchase 235 School Construction Project 319 Total 37,665 NET INCOME/(EXPENDITURE) 47,823 Transfers between funds 10 7,317 Net movement in funds 55,140 RECONCILIATION OF FUNDS Total funds brought forward 27,529 TOTAL FUNDS CARRIED FORWARD 82,669 |
Restricted fund £ 314,538 - - 314,538 - - 12,452 8,000 1,440 100 90,482 94,486 128,667 335,627 (21,089) (7,317) (28,406) 174,495 146,089 |
28.2.21 Total funds £ 400,011 11 4 400,026 321 36,504 12,486 8,017 1,448 100 90,709 94,721 128,986 373,292 26,734 - 26,734 202,024 228,758 |
28.2.20 Total funds £ 309,383 4,534 - |
|---|---|---|---|
| 313,917 1,017 66,450 9,250 - 655 - 60,386 - - |
|||
| 137,758 | |||
| 176,159 - |
|||
| 176,159 25,865 |
|||
| 202,024 |
The notes form part of these financial statements
Page 4
Bega Kwa Bega Uganda
Balance Sheet
28 February 2021
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 8 60 Cash in hand 83,209 83,269 CREDITORS Amounts falling due within one year 9 (600) NET CURRENT ASSETS 82,669 TOTAL ASSETS LESS CURRENT LIABILITIES 82,669 NET ASSETS 82,669 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 4,311 141,778 146,089 - 146,089 146,089 146,089 |
28.2.21 Total funds £ 4,371 224,987 229,358 (600) 228,758 228,758 228,758 82,669 146,089 228,758 |
28.2.20 Total funds £ 1,804 200,820 202,624 (600) 202,024 202,024 202,024 27,529 174,495 202,024 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. K A Russell - Trustee
The notes form part of these financial statements
Page 5
Bega Kwa Bega Uganda
Notes to the Financial Statements for the Year Ended 28 February 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 28.2.21 | 28.2.20 | |
| £ | £ | |
| Fundraising events | 11 | - |
| Income from Charitable Activities | - | 4,534 |
| 11 | 4,534 |
continued...
Page 6
Bega Kwa Bega Uganda
Notes to the Financial Statements - continued for the Year Ended 28 February 2021
3. INVESTMENT INCOME
| 28.2.21 £ Deposit account interest 4 4. GRANTS PAYABLE 28.2.21 £ Uganda Operations & Projects 36,504 Sponsored Children's Education 12,452 General Education 8,000 Protected Water Springs 1,440 Health & Mobile Clinic 100 Vibrant Village Projects 90,482 Vehicle Purchase 94,486 School Construction Project 128,667 372,131 5. SUPPORT COSTS Governance Finance costs £ £ Sponsored Children's Education 10 24 General Education 5 12 Protected Water Springs 2 6 Vibrant Village Projects 65 162 Vehicle Purchase 67 168 School Construction Project 91 228 240 600 Activity Basis of allocation Finance Split across grants paid Governance costs Split across grants paid |
28.2.20 £ - 28.2.20 £ 66,027 9,191 - 650 - 60,000 - - |
28.2.20 £ - 28.2.20 £ 66,027 9,191 - 650 - 60,000 - - |
|---|---|---|
| 135,868 | ||
| Totals £ 34 17 8 227 235 319 840 |
||
| 840 | ||
Support costs, included in the above, are as follows:
| Sponsored | Protected | Vibrant | ||
|---|---|---|---|---|
| Children's | General | Water | Village | |
| Education | Education | Springs | Projects | |
| £ | £ | £ | £ | |
| Administration | - | - | - | - |
| Bank charges | 10 | 5 | 2 | 65 |
| Accountancy and legal fees | 24 | 12 | 6 | 162 |
| 34 | 17 | 8 | 227 |
continued...
Page 7
Bega Kwa Bega Uganda
Notes to the Financial Statements - continued for the Year Ended 28 February 2021
5. SUPPORT COSTS - continued
| 28.2.21 | 28.2.20 | |||
|---|---|---|---|---|
| School | ||||
| Vehicle | Construction | Total | Total | |
| Purchase | Project | activities | activities | |
| £ | £ | £ | £ | |
| Administration | - | - | - | 165 |
| Bank charges | 67 | 91 | 240 | 108 |
| Accountancy and legal fees | 168 | 228 | 600 | 600 |
| 235 | 319 | 840 | 873 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 28 February 2021 nor for the year ended 28 February 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2021 nor for the year ended 28 February 2020.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 66,689 Other trading activities 4,534 Total 71,223 EXPENDITURE ON Raising funds 1,017 Charitable activities Uganda Operations & Projects 66,450 Sponsored Children's Education 59 Protected Water Springs 5 Vibrant Village Projects 386 Total 67,917 NET INCOME 3,306 RECONCILIATION OF FUNDS Total funds brought forward 24,223 TOTAL FUNDS CARRIED FORWARD 27,529 |
Restricted fund £ 242,694 - 242,694 - - 9,191 650 60,000 69,841 172,853 1,642 174,495 |
Total funds £ 309,383 4,534 |
|---|---|---|
| 313,917 1,017 66,450 9,250 655 60,386 |
||
| 137,758 | ||
| 176,159 25,865 |
||
| 202,024 |
continued...
Page 8
Bega Kwa Bega Uganda
Notes to the Financial Statements - continued for the Year Ended 28 February 2021
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 10. MOVEMENT IN FUNDS Net At movement 29.2.20 in funds £ £ Unrestricted funds General fund 27,529 47,823 Restricted funds Restricted Fund 174,495 (21,089) TOTAL FUNDS 202,024 26,734 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 85,488 Restricted funds Restricted Fund 314,538 TOTAL FUNDS 400,026 Comparatives for movement in funds At 1.3.19 £ Unrestricted funds General fund 24,223 Restricted funds Restricted Fund 1,642 TOTAL FUNDS 25,865 |
28.2.21 28.2.20 £ £ 4,371 1,804 28.2.21 28.2.20 £ £ 600 600 Transfers between At funds 28.2.21 £ £ 7,317 82,669 (7,317) 146,089 - 228,758 Resources Movement expended in funds £ £ (37,665) 47,823 (335,627) (21,089) (373,292) 26,734 Net movement At in funds 28.2.20 £ £ 3,306 27,529 172,853 174,495 176,159 202,024 |
|---|---|
continued...
Page 9
Bega Kwa Bega Uganda
Notes to the Financial Statements - continued
for the Year Ended 28 February 2021
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 71,223 Restricted funds Restricted Fund 242,694 TOTAL FUNDS 313,917 A current year 12 months and prior year 12 months combined position is as follows: Net movement At 1.3.19 in funds £ £ Unrestricted funds General fund 24,223 51,129 Restricted funds Restricted Fund 1,642 151,764 TOTAL FUNDS 25,865 202,893 |
Resources Movement expended in funds £ £ (67,917) 3,306 (69,841) 172,853 (137,758) 176,159 Transfers between At funds 28.2.21 £ £ 7,317 82,669 (7,317) 146,089 - 228,758 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted Fund TOTAL FUNDS |
Incoming resources £ 156,711 557,232 713,943 |
Resources Movement expended in funds £ £ (105,582) 51,129 (405,468) 151,764 (511,050) 202,893 |
|---|---|---|
continued...
Page 10
Bega Kwa Bega Uganda
Notes to the Financial Statements - continued for the Year Ended 28 February 2021
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 28 February 2021.
Page 11
Bega Kwa Bega Uganda
Detailed Statement of Financial Activities for the Year Ended 28 February 2021
| Detailed Statement of Financial Activities for the Year Ended 28 February 2021 |
||
|---|---|---|
| 28.2.21 | 28.2.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 386,890 | 298,829 |
| Gift aid | 4,371 | 1,804 |
| Grants | 8,750 | 8,750 |
| 400,011 | 309,383 | |
| Other trading activities | ||
| Fundraising events | 11 | - |
| Income from Charitable Activities | - | 4,534 |
| 11 | 4,534 | |
| Investment income | ||
| Deposit account interest | 4 | - |
| Total incoming resources | 400,026 | 313,917 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Sundries | 321 | 1,017 |
| Charitable activities | ||
| Grants to Uganda | 372,131 | 135,868 |
| Support costs | ||
| Management | ||
| Administration | - | 165 |
| Finance | ||
| Bank charges | 240 | 108 |
| Governance costs | ||
| Accountancy and legal fees | 600 | 600 |
| Total resources expended | 373,292 | 137,758 |
| Net income | 26,734 | 176,159 |
This page does not form part of the statutory financial statements
Page 12
Issuer
Numbers Limited
Document generated Tue, 31st Aug 2021 11:21:48 BST
Document fingerprint 69c7fe5ff024cdb11ad88900be5e1c36
Parties involved with this document
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Audit history log
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