**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: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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** ## **Document processed** ## **Party + Fingerprint** Tue, 7th Sep 2021 13:28:53 BST Tue, 7th Sep 2021 15:20:35 BST Wed, 8th Sep 2021 9:10:58 BST Kathy Russell - Signer (c976775d3c1427d8dec2f56ea72501f0) William Pratley - Signer (bf28bab239c5686dc98b9eee23558eca) Michaela Sansbury - Signer (dc2ef3a8b56ff362f7fa3bf75ddb99ba) ## **Audit history log** ## **Date** ## **Action** Wed, 8th Sep 2021 9:10:58 BST Wed, 8th Sep 2021 9:10:58 BST Wed, 8th Sep 2021 9:10:10 BST Tue, 7th Sep 2021 15:20:35 BST Tue, 7th Sep 2021 15:20:35 BST Tue, 7th Sep 2021 15:20:35 BST Tue, 7th Sep 2021 15:19:55 BST Tue, 7th Sep 2021 15:12:30 BST Tue, 7th Sep 2021 15:11:24 BST Tue, 7th Sep 2021 15:10:56 BST Tue, 7th Sep 2021 15:10:48 BST Tue, 7th Sep 2021 13:28:53 BST Tue, 7th Sep 2021 13:28:53 BST Tue, 7th Sep 2021 13:28:53 BST Tue, 7th Sep 2021 13:24:50 BST Tue, 7th Sep 2021 13:24:40 BST Tue, 7th Sep 2021 13:16:53 BST The envelope has been signed by all parties. 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