Docu51gn Envelope ID.. CDD752A8-5A29-41JE-9782.670B30B3A256
REGISTERED CHARITY NUMBER: 1100378
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
FOR
BEGA KWA BEGA UGANDA
Seymour Taylor Limited, Slalulory Auditor
First Floor North
40 Oxford Road
High Wycombe
Buckingh8mshire
HP112EE

DoLyJslgn Envelope ID.. CDD752A&5A2Y41BE-9782-670B3083A25B
BEGA KWA BEGA UGANDA
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
Page
Rèport of the Trustees
Report of the Independent Audltors
7 10 10
statement of Financlal Activities
11
Statemènt of Financial Position
12
Statement of Cash Flows
13
Notes to the Statement of Cash Flows
14
Notes to the Financial Statements
15 10 20
Detailed Statèment of FSnancial Actlvlties
21

Docusign Envelope ID.. CD0752A8-5A29-41BE-0782-670B30B3A258
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
The Iruslees present their report with the financial slalements of the ¢harity lor the year ended
29 February 2024. The Iwslees have adopted the provisions ol Accounting and Reporting by Charities..
stalerllenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lefleclive 1 January
20191.
Introduction
Bega Kwa Bega Uganda IBkBI is UK-based fund-raising body which achieved charity s18tus on 17 October
2002. The charity is run by its voluntary members and execulDJe committee in a￿OrdanCe with ils
Conslilulion, which was revised and approved on 18 June 2018.
During this past year we have r&placed some of OUT Iruslees, as a number have retired from active
participation with the ¢harily. Their ¢onlribulion was recognised by a thank you card and flowers sent on
behalf of tho Committee.
Oblectives
In line with the charity's objectives, we have raised funds lo support the opeTalional wort( of Bega Kwa Bega in
Uganda, such as sponsoring orphans and vulnerable children throughout their education, and dislribuling
funds lo the team in Uganda lor various projects as they have progressed.
To support BkB's aclivrties. the UK BkB fund-raising team receives donations. sponsorship, and the proceeds
from fund-raising events from a variety of sources . The Canonesses of Sl Augustine's,. and Parishioners in
High Wycombe, Wendover and Great Missenden, Beverley, and Wishaw.

Do￿SIgn Envelope ID.. CDD752A8-SA29-41BE-9782-670B30B3A25B
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
OBJECTIVES AND ACTIVITIES
Slgnificant activities
Activitles in the UK
We were able lo run the annual BkB Quiz and raised a lolal of £1,329. The event was run in the Upper room
al Sl Augustine's Church in High Wycombe, with li¢ket, raffle, and bar sales from a lolal 0160 allendees
supplemented by donations of a further £350.
Sponsorshlps
67 children who would olhenmise not 8llend scho(>18re sponsored by people in the UK. We have tnade a
commitment lo increase the UK sponsors, and this ￿￿11 be a focus for the charity over the ooming year. Our
Sponsorship Coordinator will be offering additional children lo sponsors whose sponsored children are no
longer in education.
Actlvltles in Uganda
The oharily is active in supporting ils sister charity, Bega Kwa Bega Limited, in Uganda in helping local
Communities in need:
Education
73 orphans and vulnerable children weTe supported with fees and eduealional materials.
At Gogolo Junior School a Boarding s¢ction and multi-purpose hall ￿rith a kitchen have been buitt. 519
children are enrolled al tho school.
We have been able to provide acComm￿ation for teaGhers', thanks lo a generous donor we h8ve bought and
upgraded a 10-unil block ol apartments for Gogolo teachers. This accommodation ensures safely and privacy
for them.
Dormitories to proiride a¢¢ommodalion for girls have been completed, and dormitories for boys are under
construction.
Professlonal Development of Teachers
BkB is selling up a program enabling Ugandan lea¢hers lo embrace modern skills and practices, s18rting with
workshops in Uganda. BkB conducted a g-day malhemalics workshop in Gogolo school for kindergarten and
primary leachers from schools within Kampala, Wakiso, Mpigi and Mukono. The participants learned beller
experiential methods of teaching mathematic5 and they altso made in8lruclion materials that will hfjlp make
maths lessons mor8 experiential and enjoyable.
Health - Wellness Programme
BkB has ceased running the Mobile Clinic and is now concentrating on a wellness and disease prevention
programme, providing basic and primary health care and sensilising residents on wellness. BkB's health
education programme means people leam lo lake more care of themselves, eating more nulrilious food and
slaying healthier.
This year. BkB had 39 Wellness programme sessions. 3,076 people benefited from Ih8se sensilizalion
sessions which focus mainly on malaria prevention strategies, uScer prevention. diabetes managemgnl. high
bl(KKI pressure and HIVIAIDS prevention and Bvoidance slralegies.
781 mama kits were distributed lo exp8Ctanl mothers.
224 mosquito nels were distributed lo expeclanl mothers.
2,312 participants were lesled for HIVIAIDS and of these, 101 were found lo be HIV positive. These were
counselled and referred to government facilities lor further management.
459 people were lesled for diabetes and 136 were found to be positive. These loo were referred lo
hospitals lor further Irealmenl.
393 people were tested lor ulcers and a registered total of 98 were found lo be positive.
28 boxes of condoms were distributèd.
14,510 dozen of mebendazole Idewomiing tablets) were dislribLJled lo all beneficiaries and their children.

Docuslgn Envelope ID.. CD0752A8-5A29-41BE-9782470B30B3A25B
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
9.533 leaflets with highlights of what is covered in the sessions were distributed lo participants for
continuous sensilizalion and lo share inlorrnalion with family and friends.
There was improved health care and knowledge among residents regarding common illnesses and the use of
local herbs,
Fundlng Access to Clean Safe Water
This year 3,326 households (around 16,630 people) and 12 schools gained ￿￿esS lo clean and sale water,
consoquenlly irnproving hygiene and sanilalion in schools 8nd homes, especially in the shanty town
selllemenls of Nabweru in Nasana municipality.
4 boreholes were buitt and 3 springs were protected, management commillees were formed and trained in
water use and rnainlenance of the water sources. 18 rainwater harvesting and storage tanks were supplied
and installed in 12 schools and 6 demonslralion siles. Improvement in beneficiaries, livelihocKJs resutted,
eSp￿1811Y for those dependent on water for income such as water vendors, masons, livestock farmers, brick
moulders and vegetable farmer8.
Instruction In the best agrlcultural and nutritional practices.
The BkB Organic Demonstration Farm is mainly demonslrational, showing best organic practices lo different
groups and categories of people. Our enterprise includes dairy farming, goal rearing, local poultry farming.
rabbit rearing. apiculture, crop farming, and seedbed raising in bags. This year w¢ engaged 3,047 leameT8
main5y students and individual farmeis.
In Field Activities, the aim is lo increase food quantity and quality through optimum ulilizalion of the availablo
land and increasing the number of different crops grown by farmers. BkB trains local farmers and caregivers
in organic farming techniques and fiotd practi￿5 that can help minimize food insecurity while improving
standards of INing. Our Agronomist and our Nulrilionisl spend four days a week in hNo villages over a year.
This year Ihe training was implemented in the villages below.
28 peer farmer8 from Kalezi, Kigogolo, Nlonto and Kyanika villages were trained al BkB organic
demonslr8tion farm in preparation for their roles as lèad larrners in their villages.
301 F8rmers were taLJghl agronomy practices and received seeds and plants.
2,000 pieces of coffee cullings were supplied lo 100 farmers in the 4 villages.
2,000 banana suckers were suppSied to 100 farmers in 4 villages with each gelling 20 suckors.
These two perennial crops are a major source of livelihocKI in these communities with bananas doubling as
staple food crop.
Farmers were Irain8d on how lo add value lo their produ￿ using local knowledge such as processing okra,
soy, coffee and avocado seeds lo make a Spi￿ which is also a tea addilwe, and doubles as medicine.
243 farmers have improved gardens,. 180 women, 58 men and 5 young men.
- 247 have new gardens., 185women, 55 men. 7 young men
150 farmers adopted two or more space-gaving technologies such as sack gardens.
Coupled with organic tarming was organic livestock produclion. Farmers learnt how to keep and manage
different domestic animals.
Income Generation and teaching of Businèss Managèment skills
The purrx)se of this programmè is to increase family incomes,
271 farmers underwent a 2-day training on income generaknon under the IherNe ol increasing family income
through food production lo minimize malnulrilion through agri-business education. 121 were from Kyanika and
Nlonlo, and 150 from Kigogolo and Kalezi.
The aim was lo empower participants with business and management skills in savings. investment, k)an
management, value addilion, agro-pro¢essing, marketing, and risk management. 200 trainees 180 from
Ntonlo and Kyanika and 120 from Kalezi and Kigogolol received equipment lo set up or improve their
businesses. Of the 200, 159 had agriculture-related businesses while 41 had nulrilionlfood businesses.

Docusign Envdope ID.. CDD752A8-5A29-41BE-9782*70B30B3A25B
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
Income genoralion.. Teachers, training..
12 teachers from 4 schools in Nlunda and Kayini villages were trained on basic entrepreneurship skllls.
book-keeping, record keeping and budgeting which was combined with cookery demonstrations of bagiya.
mandazi, daddies and samosa.
The 12 teachers were provided wrth start-up capital in the form of durable, different kilohenware and
varieties of food items and ingredients lo help them sel up f(K>d income busine5$es other than relying on their
monthly salary. This is aimed al improving the lives of teachers and their families plus their schools.
Increase in business enterprises and household income.
Improvement in business management skills. These entrepreneurs now keep records. save and reinvest in
their t>usinesses, They have formed savings groups that support members al minimal interest rates.
Sustainability ol communilylhousehold programmeslaclivities. Participants can sustain their activities
wilhoLJI BkB support.
Ploleclion of orphans, legal rights
BkB provides the backing lo ensure the Legal Rights of Children lo their lalld and homes is upheld. Often the
response lo 'orphans' is an orphanage. On leaving an oiphanage young people find themselves with no home
and no means of feeding themselves. BkB works with village chiefs and elders lo keep orphans in their home.
among their ex1ended farnilies, in a familiar environment.
FINANCIAL REVIEW
The BkB Management Accounts use Accrual accounting, which is an aceounling method that records income
and expenses commilled in the year even il some payments are not received or issued. In other words, for
BkB, we record income when a transaction for donation or sponsorship occurs. For example, when a donor
commi15 an amour5t of funding lo the charity, the income is recorded in that year. even il the funds are phased
over subsequent years. BkB records expenses when a transaction for the transfer of funds lo Uganda occurs,
when payments are made or when expenses are committed and paid in subsequent years.
In summary, total in¢oming resources in the year 2023-2024 amounted lo £2,157,861 compared with
£404,201 last year, an overall illcrease of £1,753,660. D<)nalions included £869,438 received from our
anonymous donor. Another £1,261,531 is included in the income from our an0n￿￿OuS donor as this donation
was ¢ommilled in August 2023 bul will be paid in insla5menls up lo December 2025. The £1,261,531 is shown
in the accounts as a debtor. Funds transferred lo Uganda in the year lolalled £791,724 compared with
£1.041,180 last year, an decrease of £249,456, reflecting the completion of a lol of the construction work and
a move lo rolling out the education programmes for farmers elc. There are still funds lolalling £789,612 to be
transferred lo Uganda as building work and agreed programmes and sponsorship continue.
Note that BkB has Multip￿ sources of funds that are Iransferfftd lo Ugallda during the course of each year,
which are tracked very closely lo ensure they are deployed for the intended projects as defined by the
donating organisations,
The audit fees lolalled £7,560 8 decrease of £1,080 on the previous year . We have decidad lo continue lo
have the accounts audited even though the inoome will fall from lime lo lime below the £1 m per annum.
Details appear in thè followng financial slalemenls.

DocusvJn Envelope ID.. CDo752A8-5A29418E-9782470B30B3￿SB
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
FUTURE PLANS
We will continue lo grow our sponsorship base, finding sponsors for new ¢hildren and keep Current sponsors
informed on the progress ol the children they are sponsc>ring, Education is Ihe single most important strategy
to T8ise vulnerable people out of poverty and support them into becoming productive ¢itizens.
We intend lo strengthen our sponsorship arrangements so that the infomialion on sponsored children arrnie$
from Uganda in a timely manner and this will enable the sponsorship c(K>rdinalor lo provide progress updates
lo our sponsors in the UK on an annual basis.
We hope lo strengthen our commillee by re¢rurting new members and are delighted lo have the support of a
new member, Gillian Miller.
We will also seek lo recruit and instruct new Iruslees lo strengthen the management ol the charity in the UK
and bring in new ideas and skills.
We also intend lo make contacl with our Wtrndover community to gamer their support and involvement going
forward, as all the active BkB supporters from Wendover have moved well beyond retirement andlor are
suffering from poor he8I1h.
We intend lo follow up on an ex¢iling opportunity from the Head Teacher al Sl Marls school in Maidenhead
to support the teachers in Uganda and help them improve their leaching practices.
We intend lo review and update our Charity objectives as nacessary lo reflect activities in Uganda.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing documollt
The charity is controlled by ils governing document. a deed of trust and constilules an unincorpor8led charity.
Organisational structure
The committee in the UK 18 based in Buckinghamshire where most of the fund-raising activity lakes place
although there 8re groups In Wishaw. Lanarkshire, Beverley Yorkshire, and Bury Sl Edmunds, Suffolk who
mainly sponsor children iri Uganda through their education. The committee manage the day lo dale aolivities,
governance of th$ charity in the UK and liaise closely with the BKB operations in Uganda to priorilise their
needs and the level of fundraising. They also monitor the use of funds transferred lo Uganda by receiving
regular reports. Nobody is employed by the charity in the UK. No member has claimed or was reimbursed any
expenses by the charity in the Current year.
The Committee meetings during the year have been restricted lo online due lo ongoing COVID precautions.
Risk management
The Iruslees have a duly to identify and review the risks lo which the charity is exposed and lo ensure
appropriate controls are in place lo provide reasonable assurance against fraud and eiror.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlly number
1100378
Principal address
2 Honey Way
Walters Ash
High Wycombe
Buckinghamshire
HP14 4TT

Do￿31gn Envdope ID.. CDD752A8-5A2&41BE-9782-670U30B3A25B
BEGA KWA BEGA UGANDA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024
Trustees
Sister M E E Inchbald (resigned 28.6.2023)
F Mccann (resigned 28.6.20231
K Russ911
M J C Spain Iresigned 28.6.20231
W Pralley lappoinled 18.8.20231
Mrs D Harvey lappoinled 18.6.2023}
D Russell (appointed 18.6.20231
Auditors
Seymour Taylor Limited, S181ulory Auditor
First Floor North
40 Oxford Road
High Wycombe
Buckinghamshire
HP112EE
Bank
Lloyds Bank PIC
27-31 While Hart Street
High Wycombe
Bucks
HP112HL
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Iruslees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and Uni18d Kingdom Accounting Standards Iuniled Kingdom G&nerally
Accepted Accounting Praclice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports)
Regulalions 2008 and the provisions of the trust deed requires the trustees lo prepare finan¢ial slalem6nls foT
each financial year which give a true and fair view of the slate ol affairs of the chaiity and of the in¢oming
resour¢es and appli¢alion of rtssources. including the income and expenditure, of the charily for that period. In
preparing those financial slalemenls, the Iruslees are required lo
select suitable ￿￿OuntIng policies and then apply them consislenlly.,
observe the methods and principles in th¢ Charity SORP.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounllng standards have been followed, subject to any material departures
disclosed and explained in the financial slalemenls..
prepare the financial slalemenls on the going concern basis unless rt is inappropriate lo presume that Ihe
charity will continue in business.
The trustees are responsible for keeping proper accountin9 records which disclose reasonable accuracy
al any lime the financial position of the charity and lo enable them lo ensure that the financial stalemenls
comply with the Charities Act 2011. the Charity (Accounts 2nd Reports) Regulations 2008 and the provisions
ol the trust deed, They ar$ also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
27 November 2024
Approved by order of the board of Iruslees on .................
and signed on 118 behalf by..
K Russell - Trustee

Oocusign Envelope ID.. CDD752Ae-5A29-418E-9782-870B30B3A258
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BEGA KWA BEGA UGANDA
Oplnion
We have audited the financial stslemenls of Bega Kwa Bega Uganda (the 'charity'l for the year ended
29 February 2024 whi¢h comprise the Slalemenl of Financial Aclivilies, the Slalemenl of Financia5 Position,
the Slalemenl Df Cash Flows and notes lo the financial stalemenls, including a summary of significarnl
accounting policies. The financial reporting framework that has been applied in their preparat￿n is applicable
law and United Kingdom Accounlillg Standards (United Kingdom Generally Accepted AcGounling Praclicel.
In OUT opinion the financial slalemenls..
give a true and fair view of the slate of the charity's affairs as at 29 February 2024 and of ils incoming
resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pracli¢o',
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUKII and
applicable law. Our responsibilities under those standards are further described in the Audrtors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requiiemenls that are relevant to our audit of the financial slalemenls in
the UK, including th& FRC'S Elhical Standard, and we have fulfilled our other ethical responsibilities in
accoidance with Ih&se requirements. We believe that the audit evidence we have obtained is sufficient and
appropri816 lo provide a basis for our opinion.
Conclusions rèlating to golng concern
In 8kJditing the financial slatemenls, we have con¢luded that the Iruslees, use of the going concern basis of
accou4)ting in the preparation ol the financial slalemenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
¢ondilions that. indwidually or collectively, may cast significant doubl on the chariltys ability lo conlinue as a
going concem for a period of al least twelve months from when the financial slalemenls are aulhorised for
issue.
Our responsibilities and the responsibilities of tha trustees ￿th respect lo going concern are described in th6
relevant sections of thi8 report.
other Information
The Iruslees are responsible lor the other information. The other information comprises the infomialK)n
included in the Annual Report, other than the financial 5ts1omenls and our Report ol the Independent Auditors
Ihereon.
OUT opinion on tho financial slalemenls does not cover the other information and, excepl lo the extent
olheTwise explicitly slated in our report, we do not expre8$ any form of assurance conclusion Ihereon.
In connection with our audit of the financial slatemenls, our responsibility Is lo read the other information and,
in doing so, consider whether the other information is materially inconsislenl with the financi81 slalemenls or
OLJr knowledge obtained in the audit or otherwise appears lo b8 materially misslaled. If we identify such
material inconsistencies or app8renl material misslalemenls, we are required to delerrnine whether this gives
rise to 8 material misslalemenl in the financial slalemenls themselves. 11, based on the work we have
performed, we conclude Ihal there is a material misstalemenl of this other information, we are required lo
report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing lo report in respe¢l of the following mallers where the Charities (Accounts and Reports)
Rtgulalions 2008 requires us lo report lo you if. in our opinion..
the information given in Ihe Report ol the TTUStees is Inconsislenl in any material respect with Ihe financial
slalemenls", or
sufficient accounting records have not been kepl-, or
the financi81 slalements are not in agreemenl with the a¢¢ounting records and returns,. OT
we have not received all the information and explanations we require for our audit.

Dowslgn Envdope ID.. CDD7S2A8-5A2g41BE-9782*70B3083A25B
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BEGA KWA BEGA UGANDA
Responsibilitie5 of trustees
As explained more fully in the Statement of Truslees, Responsibilities, the trustees are responsible lor the
preparation of the financial slalements which give a true and fair view. and for such internal control as the
Iruslees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether dije to fraud or error.
In preparing the financial slalemenls, the Iruslees aTe responsible for assessing the charills ability lo
conlillue as a going concern, disclc>sing, as applicable, mallers related lo going concern and using the going
concern basis Df accounting unless the Iruslees either intend to liquidate the charity or to cease operations, or
have no realistic allern81ive bul lo do so.

Doc￿1Qn Envelope ID." CDt)752A8-5A2&41BE-9782-670B30B3A25B
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BEGA KWA BEGA UGANDA
Our responsibllltles for the audlt of the financlal statements
We have been appointed as auditors under Section 144 01 the Charities Act 2011 and report in accordance
with the Act and relevant regulation5 made or having effect Ihereunder.
Our objectives are to obtain reasonable assurance about whether the financial slalemenls as a whole are free
from material misslalemenl, whether dua lo fraud or error, and lo issue a Report of the Independent Auditors
that includes our opinion. Reasonablo assurance is e high level of assurance, bul is not a guarantee Ihal an
audit oonducled in accordance with ISAS IUKI will always delecl a material missl8temenl Whe￿ il exists.
Misslalemenls can arisè from fraud or error and are considered malerial il, individually or in the aggregate.
they could reasonably be expected lo influence the economic decisions of users taken on the basis of these
lin8ncial s121emenls.
The extent lo which our procedures aré capable of detecting irregularities, including fraud Is detailed below..
Identif
and assessin
olenlial risks related lo irre
ularilies
In identifying and assessing risks of material misslatemenl in respect ol irregularities. including fraud and
non-complian￿ with laws and Tegulations, we considered the following..
-the nature of the sector. control environment and charity perforrnanco,.
-Tesu51s of our enquiries of management about Ihoir own idenlifi¢alion and assessment of the risks of
itregularilies.,
-any malters we Sdenlrfied having made enquiries of management 8boul their pollcies and procedures relating
to..
-identifying, evaluating and complying with laws and regulations and whether they were aware of any
instances of non¢ompliance',
delecling and responding lo the risks of fraud and whether they have knowledge of any actual, suspected or
alleged fraud.,
-the internal conlroL8 established lo miligale risks of fraud or non-compliance with laws and regulations.,
-Ihe matters discussed among the audit engagemenl team regarding how and where fraud might occur in the
financial slalemenls and any potential indicators of fraud.
AS a result of these procedures, we considered the opportunities and incentives that may exist within the
organisalion for fraud. In common wlh all audits under ISAS IUKI, we are also required lo perform specifi¢
procedures lo respond lo the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the charity operates in,
focusing on provisions of thos$ laws and regulations that had a direct effacl on the determination of material
amounts alld disclosures in the financial slalements. The key law or Te9ulalion we considered in this contex
included the UK Charities Act.
In addition. we considered provisions of other laws and regulations that do nol have a direct effect on the
financial statements but compliance with which may be fundamental lo the charities ability lo operate.
Audit response lo risks identified
As a result of performing the above, our procedures lo respond lo risks identified included the following..
-revie￿ring the financial slalement disclosures and lesling lo supporting d(￿uMental￿n lo assess complian
with provisions of relevant laws and regulations described as having a direct effect on the financial
statements.,
enquiring ol management concerning actual and potential liligalion and claims.,
performing analytical procedures lo identify any unusual or unexpected relationships that may inLlicale risks
of material misslalemenl due lo fraud and.,
-in addressing the risk of fraud through. management override of controls, lesling tho appropriateness of
journal entries and other adjuslmenls,. 88sessing whether the judgements made in making accounting
eslimales are indicative of a potential bias,. and evaluating the business rationale of any significant
transactions that are unusual or outside the normal course of business.

Docusun Envelope ID.. CDD752A&5A2Y.41BE-9782470830B3A25B
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BEGA KWA BEGA UGANDA
We also communicated relevant identified laws and regulations and potential fraud risks lo a51 engagement
team members and remained alert lo any indications of fraud or noncompliance wlh laws and regulations
throughout the audit.
Because of the inherent limitations of an audit, there is a risk that we will not delsct all irregularities, including
those leading lo a material misslalemenl in the financial stslemenls or non-compliance with regulation, This
risk increases the more that compli8nce wilh a law or regulation is removed from Ihe events and Iransa¢lions
rellecled in the finanoi81 slalen)enls, as we will be less likely lo become aware of instances of
non-complian￿, The risk is also greater regarding Irregularities occurring due lo fraud rather than error, as
fraud involves intentional concealment, forgery. ¢olluslon, omission or misrepresenlalK)n.
A further description of our responsibilities for the audit ol the financial slalemenls is located on the Financial
Reporting Council's website al ww.frc.org.uklaudilorsresponsibililies. This description forms part ol our
Report of thè Independent AudiloTS.
Use of our report
This report is made solely lo the chariws trustees. as a body, in accordance with Part 4 of the Charitie8
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale lo the
charills Iruslees those mallers we are required lo stale lo them in an auditors, report and for no other
purpose. To the fullest exlenl permilled by law, we do not accepl or assume responsibility lo anyone other
than the charity and the charitls Iruslees as a b<)dy. for our audit work, foi this report, or for the opinions we
have formed.
Seymour Taylor Limited, SlalLrtory Auditor
First Floor North
40 Oxford Road
High Wy¢ombe
Buckinghamshire
HP112EE
Dale,.
10

Doajslgn Envelope ID.. CDD752A8-5A2&418E-9782470B30B3A258
BEGA KWA BEGA UGANDA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024
29.2.24
Total
funds
28.2.23
Tolal
funds
Unrestricted Reslricled
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
18,029
2,138,497
2.156.526
402.820
Other trading activities
Investment income
1,329
1,329
1,380
Total
fj9,364
2.138,497
2,157.861
404,201
EXPENDITURE ON
Raising funds
620
620
577
Charitablè aclivitles
Bega Kwa Bega in Uganda
791,724
791,724
1,041,180
Other
7,716
7,716
8.820
Total
8,336
791,724
800,060
1,050,577
NET INCOMEIIEXPENDITUREI
11,028
1,346,TT3
1,357.801
1646,3761
RECONCILIATION OF FUNDS
Total funds brought forward
3,797
691,423
695,220
1,341,596
TOTAL FUNDS CARRIED FORWARD
14,825
2,038.196
2,053,021
695,220
The notes form part of these financial slalaments

Doousign Envelope ID." CDD752A8-5A29-41BE-g7824570B30B3A25B
BEGA KWA BEGA UGANDA
STATEMENT OF FINANCIAL POSITION
29 FEBRUARY 2024
29.2.24
Total
funds
28.2.23
Total
funds
UnreslTicled
fund
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Cash al bank
10
1.368
21.017
1.261,531
776,665
1,262,899
797,682
154,406
551,854
22,385
2,038,196
2,060,581
706,260
CREDITORS
Amounts falling due within one year
11
17,5601
17.5601
(11,0401
NET CURRENT ASSETS
14,825
2.038,196
2.053,021
695,220
TOTAL ASSETS LESS CURRENT
LIABILITIES
14,825
2,038,196
2,053,021
6g5,220
NET ASSETS
14,825
2,038,196
2,053.021
695,220
FUNDS
Unreslricled funds
Restricted funds
12
14,825
2,038.196
3,797
691.423
TOTAL FUNDS
2,053,021
695,220
finan
7 Novem
er 28SV
enls were approved by the Board of Trustees and aulhorised for issue on
and were signed on its behalf by.
bafl* IWSSLIL
K Russell- Trustee
The notes fom part of thase financial slalemenls
12

Docusign Envelope ID.. cDD752A8-sA2￿I￿E.￿7e2-870B8oB3A25B
BEGA KWA BEGA UGANDA
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 29 FEBRUARY 2024
29.2.24
28.2.23
Notes
Cash flows from operating aGtlvities
Cash generated from opgralions
245,822
1798,5271
Nel cash provided byllused in) oper81ing acliwlies
245,822
1798,5271
Cash flows from investing aGtivities
Interest r8ceived
Nel cash provided by investing activities
Change in cash and cash equivalents
in thè reporting period
Cash and ¢ash equivalents at the
beginning of tlie rèporting period
245,828
1798,526)
551,854
1,350.380
Cash and cash equivalents at the 8nd
of the reportlng period
797,682
551,854
The notes form part of these financial slalemenls

Dccuslgn Envelope ID.. CDD752A8-5A29.41BE-9782-67083083A25B
BEGA KWA BEGA UGANDA
NOTE5 TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 29 FEBRUARY 2024
RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING
ACTIVITIES
29.2.24
28.2.23
Net Incomellexpenditurel for the reporting period las per thg
Statement of Financial Activitlesl
Adjustmènts for-
Interest received
In¢rease in debtors
IDecrease)lincrease in creditors
Net cash provided byllused in) operatlons
1,357,8Q1
{646,3761
{61
11,108.4931
13,4801
{11
1152.3901
240
245,822
1798,5271
ANALYSIS OF CHANGES IN NET FUNDS
At1.3.23
Cash flow
Al 29.2.24
Net cash
Cash al bank
551,854
245,828
797,882
551.854
245,828
797,682
Total
551,854
245,828
797,682
The notes form part of Ihests financial statements
14

Docusign Envdope ID.. CDD752A6-SA2U-418E-9762470830B3A25B
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
ACCOUNTING POLICIES
Basis of preparlng the flnancial statements
The lin8ncial slalemen15 of the charity, which is a public benefit enlily under FRS 102, have been
prepared in accordan￿ with the charities SORP IFRS 1021 'Accounling and Reporting by Charities..
Slalemenl ol Rewmmended Pracli¢e applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 20191,, Finan¢ial Reporting Standard 102 'The Financial Reporting Sl8ndard
applicable in the UK and Republic of Ireland, and the Charities Act 2011, The financial 5t8temenls have
been prepared under the historical wsl convention.
Bega Kwa Bega Uganda is an unincorporaled charity. The charity's principal address is 2 Honey Way,
Walters Ash, High Wycombe, Buckinghamshire, HP14 4TT. The regislered charity number is
1100378.
The presentation currency of these financial statements is Sleding 1£), being the currency ol the
primary economi¢ market in which Ihe enlily operates. All amounts in Ihesa financial statements have
been rounded lo the nearest pound unless stated otherwise.
The significant 8ccounling policies applied in the preparation of thèse financial slalemenls ale sel out
below. These policies have been consislenlly applied lo all years presented unless olhenNise slated.
Critical a¢¢ounting Sudgements and key sourcès of estimation uncertainty
In the appliGalion ol the company's accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amounts of a6sels and liabilities that are not readily
apparent from other sources. The e51imales and associated assumptions are based on hislorKal
experience and other factors that are consldered relevant. Actual results may differ from these
tsstimales.
The eslimales and underlying assumptions are revEwed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is rewsed, if the revision affects onSy that
period, or in the period of the revisioll and future periods if the revision affects both current and future
periods.
The areas for which eslimalion has been applied are considered to be in calcu181ing 8¢cruals. Allhough
these areas are subject to judgement, they are not considered lo be subject lo significant eslimalK)n,
Income
All income is recognised in the Slalement of Financial A¢livilies once the charity has enlitlemtsnl to the
funds, il is probable that the income will be received and the amount can be measured reliably.
ExpènditL5re
Liabilities are recDgnised as expenditure as soon as there is a legal 01 conslruclive obligation
commilling the charity to Ihal expenditure, it is probable that a Iransler ol economic benefits will be
required in settlement and the amount of the obligalion can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related lo the category. Where Costs cannol be directly allribuled to part￿￿Tar headings they have been
allocated lo activities on a basis ¢onsislenl with the use of resources.
Grants offered subject lo conditions which have not been met al the year end dale are noted 88 a
mmilmenl bul not 8ccrued as expenditure.
Taxation
The charily is exempt from tax on ils charitable aclivilies.

Do(AJslgn Envelope ID". CDD752A&5A29.418E.9782470830B3A258
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 29 FEBRUARY 2024
ACCOUNTING POLICIES- contlnued
Fund accounting
Unreslricled funds can be used in accordance the charitable objectivès al the discretion of the
Iruslees.
Reslricled funds can On￿ be used for particular reslricled 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 tho nature and purpose ol each fund is included in the notes lo the financial
slatemenls,
Financlal instruments
The charity has applied the provisions ol Section 11 Basic Financial Instruments" and Section 12
"other Financial Inslrumenl Issuas" of FRS 10210 ils financial slalemenl$.
Financial instruments are classified and accounted for, according lo the substance of the contractual
arrangement, as either financial assets. financial liabililies or equity instwmenls. An equity instrument
is any cc>nlracl that evidences a residual interest in the assets of the company after deducting all ol ils
Debtors and creditors due within one
ear
Debtors and creditors with no slated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising frorN impairment are recognised in the Slalemenl of
Financial Acliwlies in adminislralive expenses.
Cash and cash e
uivalenls
Cash and cash equivalents in the Statement of Financi81 Position comprise cash at bank and in hand
and short term deposits with an original malurily dal& of three months or ltsss. Bank overdrafts are
disclosed within creditors on the Slalemenl of Financial Position.
DONATIONS AND LEGACIES
29.2.24
2e.2.23
Donations
Gift aid
Grants
15.699
1,608
2,139,219
15.947
1,467
385,406
2,156,526
402,820
Grants re￿Ived. induded in the above, are as follows..
29.2.24
28.2.23
Grant
2,139,219
385,408
16

Docus￿￿ EnvÈlopÉ ID.. CDD752A8-5A2&41BE-9782470B30B3A258
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 29 FEBRUARY 2024
OTHER TRADING ACTIVITIES
29.2.24
28.2.23
Fundralsing events
1,329
1,380
INVESTMENT INCOME
29.2.24
28.2.23
Deposit account interest
RAISING FUNDS
Ralsing donatlons and legacies
29.2.24
28.2.23
Sundries
620
577
CHARITABLE ACTIVITIES COSTS
Grant
funding of
aclivilies
(see note
71
Bega Kwa Bega in Uganda
791,724
GRANTS PAYABLE
29.2.24
28.2.23
Bega Kwa Bega in Uganda
Th8 total grants paid lo inslilulion8 during the year was as follows..
791.724
fj,041,180
29.2.24
28.2.23
Bega Kwa Bega Limited la charity registered in Ugandal
791,724
1,041,180
17

Docu51gn Envelope ID.. eDD752￿sA2g-4IBE-g782-6709?0B3A2s8
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS- contlnuèd
FOR THE YEAR ENDED 29 FEBRUARY 2024
SUPPORT COSTS
Governance
costs
Finance
Totals
Other re8ourc6s expended
156
7,560
7,716
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iru51ees' remuneration or other benefits for the year ended 29 February 2024 nor for the
year ended 28 February 2023.
Tru$lees' expenses
There were no Iruslees, expenses paid for the year ended 29 February 2024 nor for the year ended
28 February 2023.
10. DE8TORS.' AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24
28.2.23
Other debtors
1,262,899
154,406
11. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2,24
28.2.23
Other creditors
7,560
11,040
12. MOVEMENT IN FUNDS
Nel
movement
in funds
Al
29.2.24
Al 1.3.23
Unrestrlcted funds
General fund
3,797
11,028
14,825
Restrlcted funds
Bega Kwa Bega Uganda Admin
Sch¢Jol Construction Project
Education and Sponsorship
School Gardens Project
319,588
370,468
1,367
17,7241
1182,7081
11,3611
1,538,566
311,884
187,760
1,538,566
691,423
1,346,773
2,038.fj96
TOTAL FUNDS
695,220
1,357,801
2,053,021
18

DC￿Us￿n Envelope10.. CDD752A8-5A29-41BE-9782-670B30U3A258
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 29 FEBRUARY 2024
12. MOVEMENT IN FUNDS- continued
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
19,364
{8,3361
11,028
Restricted funds
Bega Kwa Bega Ug8nda Admin
School Construction Project
Education and Spon$orship
Water
School Gardens Proje¢l
56,368
113,084
6,639
875
1.961,531
164,0921
1295,7921
18.0001
18751
1422.965)
17,7241
1182.7081
11,3611
1.538,566
2.138,497
1791,7241
1.346,773
TOTAL FUNDS
2,157,861
1800,0601
1,357.801
Comparatlv8s for movement in funds
Nel
movement
in funds
Transfers
between
funds
Al
28.2.23
Al 1.3.22
Unrestricled funds
General fund
7,026
19051
12,3241
3,797
Restricted funds
Bega Kwa Bega Uganda Admin
School Construction Project
Education and Sponsorship
324,057
996,969
13,544
{4,469)
1626,501)
114,5011
319,588
370,468
1.36.7
2.324
1,334,570
{645,4711
2.324
691,423
TOTAL FUNDS
1,341,5
{646,3761
695,220
19

DocusvJn Envdoptr ID.. CDD752A&5A29418E-9782470830B3A25B
BEGA KWA BEGA UGANDA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 29 FEBRUARY 2024
12. MOVEMENT IN FUNDS- continued
Comparative nel movement in fLJnds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
8,492
19.3971
19051
Restrlcted funds
Bega Kwa Bega Uganda Admin
School Construction Project
Education and Sponsorship
Water
72,413
305,993
16,603
700
{76.8821
1932,4941
(31,1041
17001
14,469)
{626,501)
114,501)
395,709
11,041,180)
{645,471)
TOTAL FUNDS
404,201
{1,050,5771
{646,376)
Bega Kwa Bega Uganda Admin is the funds iaised lo send lo Uganda for the staff, teachers and other
adminislralive costs of the school and running the Ugandan organisalion.
School Construction Project is the funds for the building work in Uganda.
Education and Sponsorship is the funds raised lo sponsor the education of vulnerable children through
the Uganda school and into higher education.
Water is the prO￿810n of clean water sources in th8 villages surrounding the school.
The School Gardens Project is for the irnprovament of agricultur6 and nutrition of the students by
edu¢aling and assisting of the local communilies.
13. RELATED PARTY DISCLOSURES
There were no related party Iransactlons for the year ended 29 February 2024 or 28 February 2023.
20

Docu$lgn Envelope1D." CD0752A8-5A29-41BE-9782*70B30B3A25B
BEGA KWA BEGA UGANDA
DETAILED ST ATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024
29.2.24
28.2.23
INCOME AND ENPOWMENTS
Donatlons and legaclès
Donations
Gift aid
Grants
15.699
1,608
2,139,219
15,947
1,467
385,4Q6
2.156,526
402,820
Othar trading actlvities
Fundraising events
1,329
1,380
Investment income
Deposit account interest
Total incomlng resources
2,157,861
404,201
EXPENDITURE
Raising donatlons and legacles
Sundries
620
577
Charitable activities
Grants paid
791,724
1.041,180
Support costs
Flnance
Bank charges
156
180
Governancè costs
Auditors, remuneration
8,640
Total resources expended
800,060
1,050,577
Net inGomallexpendlturel
1,357,801
1646,3761
This page does not form part of the slalulory financial slalemenls
21