Company Registration Number: 04304151 Charity Number: 1106996
Uganda Community Relief Association
(A company limited by guarantee, not having a share capital)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 July 2024
JR Accounts Chartered Certified Accountants and Registered Auditors 34-37 Liverpool Street London Essex EC2M 7PP GB
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) CONTENTS
| Page | |
|---|---|
| Trustees' and Other Information | 3 |
| Trustees' Annual Report | 4 - 7 |
| Statement of Trustees' Responsibilities | 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Statement of Cash Flows | 12 |
| Notes to the Financial Statements | 13 - 18 |
| Supplementary Information relating to the Financial Statements | 20 |
2
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION
Trustees
Charity Number in England and Wales Company Registration Number
Registered Office and Principal Address
Independent Examiner
Muhamad Mutebi Faridu Mohammed Khan Andrei Kaliba Faiza Rizvi Kasimu Muguluma
1106996
04304151
327 Bensham Lane Thornton Heath CR7 7ER United Kingdom
JR Accounts Chartered Certified Accountants 34-37 Liverpool Street London Essex EC2M 7PP GB
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Uganda Community Relief Association (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 July 2024
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 July 2024.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Uganda Community Relief Association present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 July 2024.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Mission Statement
Our guiding mission is to improve the living conditions and opportunities for disadvantaged groups of people including women, unemployed, refugees and asylum seekers, who have settled or are seeking to settle in the United Kingdom, through the provision of information, advice, training, support, counselling, advocacy, work support, education, health promotion and welfare.
The primary drivers for continuous improvement are regular performance monitoring and our annual self assessment and development planning. We produce a detailed self assessment report against the OFSTED framework and a development plan to improve areas of strength and overcome areas of weakness identified. We are matrix accredited and have achieved the CLS quality mark. All delivery partners are Matrix accredited and operate within the OFSTED framework.
UCRA is audited annually by various bodies, which provide a framework of checks and balances identifying good practices and recommendations - City and Guilds, NCFE, OFSTED, SFA, colleges and other prime funding bodies to mention but a few.
Objectives
Vision
To be one of the leading Pan-London community organisations, that acts as the first point of contact and that empowers and improves the quality of life for disadvantaged groups of people with particular focus on women and other socially excluded groups.
Strategic Aims
i. Better housing, more choice
ii. Confidence to participate iii. Excellent advocacy and representation iv. Better health and improved quality of life
- v. Better opportunities for learning & employment
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Uganda Community Relief Association (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 July 2024
Charitable objects
UCRA is a pan London provider with 39+ years' experience/knowledge. Originally founded to support Ugandan refugees from Uganda in 1984. UCRA has evolved and now aims to be a leading provider of quality training, advice and support to the local community through:
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Implementing national vocational training standards;
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Providing up to date training information;
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Delivering high quality recruitment and training services;
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Matching the training needs of the local community to the training requirements of the business community;
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Ensuring equality and diversity underpins our service to the community;
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Providing immigration casework and representation to ensure integration and settlement.
UCRA through several service offerings such as provision of information, advice, guidance on immigration, benefits, work skills, training and housing needs, employability training, traineeships and apprenticeships, now supports a wide variety of people from disadvantaged backgrounds, including: refugees, asylum seekers, unaccompanied minors, NEET, homeless, lone parents, and long-term unemployed with no/low skills; 95% of service users (SUs) are BAME, primarily from London's Somali, Kenyan, Tanzanian, Ugandan, Nigerian and Congolese communities; but also from London's Polish and Turkish communities; 85% of our SUs are BAME women with minimal/no education and no qualifications; 25% have a mental health issue, physical disability, or long term sickness due to HIV/AIDS/persecution or domestic violence; many have ESOL needs (e.g., approximately 90% of our learners do not have English as their first language); and most have experienced long-term unemployment. These communities are also among the highest impacted by the current Covid pandemic - ONS statistics show that the age standardized mortality rate for black men is nearly 3 x that of white men, and that for black women is around 2.3 x that of white women. We are a community affected by homelessness, over-occupancy and poverty.
The organisation, which has built up a reputation for supporting the community is among the very few agencies accredited to provide regulated immigration casework by the Office of the Immigration Services Commissioner and the advisor has over 15 years working experience in immigration, national and asylum issues.
UCRA supports up to 500 learners/service users annually, all from our target group of unemployed/low skilled BAME; our high-quality delivery has earned us an excellent track record with a high success rate of 97.7% learning outcomes achieved.
As a community-led organization, we are part of the community we serve with "lived experiences" as refugees or asylum seekers. Our board comprises five people from the African community, three were service users and two volunteers prior to be being elected as Trustees. This brings in direct experience and understanding of the community needs. They also speak the same languages in addition to English which enables messages to cut through to the community faster. 95% Staff members providing services are from the African community with similar experiences as the service users the project is targeting.
Our participant-centred approach is based on our 39+ years' experience delivering high quality community provision, together with extensive research and feedback from service users/stakeholders.
Strategy
Achievement and performance
UCRA is a Pan-London charity whose vision is to act as the first point of contact that empowers and improves the quality of life for black and ethnic minorities, including refugees, asylum seekers, NEET, and long term unemployed with no/low skills levels. Four drivers underpin this vision: confidence to participate, advocacy/representation, better health and improved quality of life.
The organisation is based in Tottenham, North London, with satellites in Croydon, Greenwich, Stratford and Barking. The services are centered around immigration casework, information, advice and support, and the delivery of training - Adult learning, traineeships, multiply numeracy and apprenticeships in vocational and non-vocational courses including child care, early years, digital skills, health and social care, teaching assistant, customer services, business administration, and functional skills in English, Maths and ESOL. Funding is accessed via contracts, tenders, and subcontracts. UCRA is firmly rooted in adult and community activities with a workforce that is passionate about making a difference to every client who accesses our services. IAG delivery is embedded across all aspects of the client journey. The strategic shift towards employability skills also ensures that IAG is core to helping service users become job-ready.
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Uganda Community Relief Association (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 July 2024
UCRA is a vibrant community organisation which has empowered many local and national talent, opening pathways into employment and further education by offering tailored courses and individual advice and guidance. Each year, we assist over 500 individuals in the community with multiple needs.
Special thanks to all our Prime Funding Partners that make our work a reality. Special gratitude go to the London Borough of Greenwich ACL team, GLLAB and Greater London Authority for the provision of funds, networking, capacity building through training of leaders, managers and resources.
Areas of Particular Strengths
The director and board of directors, through their ambitious vision for the Charity, have created an aspirational and safe environment; staff at all levels share and promote this demanding vision, leading to high expectations for all its students, staff and community.
Management provides outstanding support for all its students, particularly the vulnerable and those needing significant additional help such as refugees, asylum seekers, who have progressed into their roles as managers, UK practices being different from those of original countries.
At the very core of UCRA is a staff team, whose members are focused upon reaching out to motivate and support adults from disadvantaged circumstances and backgrounds including refugees and asylum seekers. All deliverers of the services are highly committed to equality and inclusion. Impartiality and personalization are deeply embedded, and professional integrity, values of dignity, respect and empowerment permeate all aspects of service delivery.
Information, Advice and Guidance
Our provision of high quality information, advice and guidance (IAG) is a particular strength, holding an IAG Matrix standard since 2004. Effective IAG has continued to ensure that learners and other service user needs are achieved successfully at an overall rate of 97.70% above the national average. Each individual will receive pre- and post-training IAG support from a Level 3 qualified Academic Progress Advisor. We regularly monitor and review progress and provide tailored IAG which is bespoke to that individual and their unique needs. Advisors are also expert in understanding the wider services available and can effectively signpost learners to a range of other health, wellbeing and learning services available to them locally.
We know ex-offenders and those with specific learning disabilities or high needs face unique challenges and a range of factors (e.g. mental health/homelessness) can impact their learning experience and attainment. As such we know it's imperative to provide individualised IAG which is made possible by our holistic and person-centred approach to service delivery. Support staff are frequently successful in helping learners to remain on their courses.
Our team collaborates in this regard. Academic progress advisers and course teams work closely together to provide a range of very effective interventions such as study skills lessons and in-class support when learners fall behind with their work, or are having difficulty with academic concepts.
We offer functional skills at various levels (entry - Level 2) and ESOL. We have over 25 years of direct experience of successful delivery in Maths and English and are accredited with NCFE, City and Guilds and Trinity College London. We also have our own direct claim status with these awarding bodies. Apprentices very much enjoy their studies and feel safe when they come to UCRA and in their work related activities. They respond positively to the good support staff provide to help them to develop their personal and career aspirations; their behaviour is good, both with their peers and staff.
Measures to quality assure and improve outcomes for students are thorough. Teachers benefit from a comprehensive lesson observation process that improves their teaching further. The arrangements to monitor the performance of teachers to improve teaching, learning and assessment are thorough, well established and very effective. Observation of teaching is further strengthened by external observers from London Borough of Greenwich ACL.
As a key priority for continuing our work and improvements during 2023/24, we are required to identify the need to further consolidate learners' understanding of British values and the 'Prevent' program.
ESOL and other High Needs Support
The majority of our provision requires ESOL, as we work with groups with significant/multiple disadvantage, e.g. refugees, minors, etc. Despite this 97.70% achieve a qualification in English/Maths, 40% progress into employment, and 50% into further learning/training.
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Uganda Community Relief Association IA company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the finanaal year ended 31 Juty 2024 UCRA is highly experienced in working dients who experience a range of thalSenges and require significant addonal support, e.g. Ihose with HIVIAIDS, experiencing homele&sness, Ileeing domestic abuse, personal trauma. addiction and mentsl health issues. We promote healthy eating and w8 off8r culturally appropriate traditional foods at subsidtsed rates and also offer a community ntre (dfopin service) to counteracl Is(Aat)n. Our holistic and person4ntred proviston nnS we provide exceptK)nal and individualised paslor81 support to help learners achieve their goals. Our pr0dUreS. training. (xjmmitrnert and dedication of staff enable leamers to address personal and social i&sues. We prowde specialist Supp for refugees and asylum seekers, bng-temi urFemployed womgn, health advi and refgrrdl expertise for those with HIVIAIDS. We offer sexual awane$S training and promote health and wellbeing including provision of free condoms. Safeguarding OFSTED Inspectors in January 2023 conduded "Leamers Feel Safe and Happf. Safeguarding dients is of paramount concem and as such V follow stringent prOCUreslgUJdeIines to ensure they are protected at all times. We have strong links with the I1 authonty. local safeguarding children's boards. police and other agencies. We are highly effective in Identifying nm5 and assessing risks assocaated with vulnerable leamers. All staff receive indudion and annual update training on safeguarding repo.ng as well as how to spot the signs of abuse. Therg have been no other events the balance sheet date that matertalty affeLrt the postiion of the Charity. Therefore. there is no concern regarding goin9 concern of ¢harity. Flnanclal Ravlew The results for th8 financial year are set out on page 10 and addttk)nal notes are provided showing income and expendlture in greater detail. Flnanclal Results At the end of the financial year Ihe ctharity has assets of £177.719 (2023 - £138.405) and liabilities of £157,15012023 - £130.825). The net assets of the charity te increased by £12.989. Trustees The trustses who served throu9hoLrt the financial year. except as noted. were as follows: Muhamad Mulebi Faridu Mohammed Khan Andrei Kaliba Faiza Rizvi Kasirnu Muguluma In aOrdanCe with the Constttrtion, the trustees retire by rotaton and, being eligible, offer trMSelVeS for rfrelection. Compllanco with Sector-wlde Leglslation and Standanl8 The charity engages pro-activdy ryth legislatFon, standards and CCMYes thich are developed for the sedor. Uganda Cornmunity Relief *18sociat"on substbeS lo and bs compliant villh the followÉng: The Companies Act 2006 The Charilles SORP (FRS 102) Approved by the Board of Trust on 9 &pt8mber 2025 and signed on its behalf by: Muhamad Mutebi Faridu Trustee
Uganda Community Relief Association (A company limited by guardntee, not havlng a share capttall STATEMENT OF TRUSTEES. RESPONSIBILITIES for the flnanrAal year ended 31 July 2024 The trustees, who are al80 direckns of Uganda Communty Relief Associaton for the purpos8s of company law. are responsible for preparing th8 finanaal statements in accordancg With applicable law and regulations. Company law requires the trustees as the direciors to prepare financial ststements for each financial y8ar. Under Ihal law the trustees have eleGted to prepare the financial statements in accordance United Kingdom Generally Accepted Acthunbng Practic8 (United Kingdom Accounknng Standards and applicable law) including FRS 102 Yha Financial Reporting Standard applicable in the UK and Republic of Ireland. Section 1A {Small Entitie8). Under company law the trustees must not approve the finanilal slalements unless they are satisfied that they giv8 a true and falr vl8w of the state of affairs of th8 company and of tha surplus or d8ficlt of th8 )MPanY for that p8ri0d. In preparing these financial statements. the trustees are required to.. select suitsble accounting policies arKI apply them consist8ntly' make judgements and estimates that are reasonable and prudent: stat6 whether the financial statements hav8 b8en prepared in attordance with the relevant financial r9POrting framework. identify those stsndanls. arKI note the eflwx and the reasons for any material departu from those standards; and prepar8 the financial statements on the going (x)ncern basis unless it is inappropriat8 to presume th8t the charity will continue in op8ration. The trustees confim that they have cKKnplied wlth the atrthe requirements In preparing the flnandal statements. The trust88s are responslble for keeping adequat8 accountiry records that 8r8 sufficiènt to show and 8xplain the charity's transactlons and disclose wlth reasonable accuracy at any Vme the financial posltion of the charity and enable them to ensure that the financial ststements comply wtth the Companies Ad 2006. They are also responsible for safeguarding the ass8ts of the charlty and hence for laklng reasonable steps for the weventlon and detection of fraud 8nd 0th8r Irregutaritie8. Approved by the Board of Trustw8 on 9 Soptembor 2025 and slgn•d on Its hall by: Muhamad Mutebl Farldu Trustee
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF UGANDA COMMUNITY RELIEF ASSOCIATION
We have examined the financial statements of the charity for the financial year ended 31 July 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
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It is our responsibility to:
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examine the financial statements under section 145 of the Act;
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follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and
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state whether particular matters have come to our attention.
Basis of independent examiner's report
Our 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the 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 present 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 our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006
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the financial statements do not accord with those accounting records
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the financial statements do not comply with the accounting requirements of the Charities Act
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the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 (FRS102)
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there is further information needed for a proper understanding of the accounts to be reached.
We 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 financial statements to be reached.
__________Javad H Rana, FCCA JR ACCOUNTS
Chartered Certified Accountants and Registered Auditors 34-37 Liverpool Street London Essex EC2M 7PP GB
Date: 9 September 2025
9
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 July 2024
| Restricted | Total | Restricted | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2024 | 2024 | 2023 | 2023 | ||
| Notes | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 2.1 | 236,073 | 236,073 | 316,268 | 316,268 |
| Other income | 2.2 | 13,176 | 13,176 | 14,874 | 14,874 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total income | 249,249 | 249,249 | 331,142 | 331,142 | |
| ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||
| Raising funds | 3.1 | 99,512 | 99,512 | 154,388 | 154,388 |
| Charitable activities | 3.2 | 136,748 | 136,748 | 181,075 | 181,075 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total Expenditure | 236,260 | 236,260 | 335,463 | 335,463 | |
| ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | 12,989 | 12,989 | (4,321) | (4,321) | |
| Gross transfers between funds | - | - | - | - | |
| ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for the financial year | 12,989 | 12,989 | (4,321) | (4,321) | |
| Reconciliation of funds: | |||||
| Total funds beginning of the year | 14 | 7,580 | 7,580 | 11,901 | 11,901 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of the year | 20,569 | 20,569 | 7,580 | 7,580 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 13 to 18 form part of the financial statements
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Uganda Community Ralief Association (A Gompany Ilrnlted by guarantee, not havlng J sharn capltal} Company Number.. 04304151 BALANCE SHEET as at 31 July 2024 2024 2023 Flxed Assets T8ngible assets 1,649 Current Ass•tB Debtors Cash at bank and in hand 1n.000 717 136.327 429 10 177.717 136,756 Credltors: Amounts falllng due wlthln one yoar 11 (140.901) (110,718) Net Currfjnt A88•ts 36,818 26.038 Total Assots10s8 Curront Uabllltlos 36,818 27,687 Cr•dltor• Amounts falling due after moro than one yoar 12 {16.249) (20,107) Total Net As8•ts 20,569 7.580 Funds Restricted trust fvnds 20,569 7,580 Total funds 14 20,569 7,580 These financial statements have been prepared in accordance with the special provklons relating to sm811 companles wlthln Part 15 of the Companbes Act 2008. For the financial yeaf ended 31 July 2024 the rharity was entitted to exemption from audit under 88ction 477 of the Companles Act 2006,. and no notlce has been deposiithJ urKler sectlon 476. The trustees confim) that tho members hav8 not required the rnpany to obtain an audit of ts finandal stat8m8nts for th8 financial year in question in accordance with section 476 of the Companies Act 2006. The INstees acknowledge thelr responsibilities for ensuring that the tharity keeps accountlng records which comply with section 386 and for preparlng financial statements which give a true and fair view of the stste of affairs of the charity as at the end of the financial year and of its profit and loss for tha financial year In accordance with thè rèquirements of sedions 394 and 395 and which otherwk88 comply with the requirements of the Companies Act 2006 ralating to financial statements. 80 far as applicable to the (knrity. Th8 financial statements have been prepared in accordan with the provisions applicable to companies subject to th8 small companies, regirne and in accordance with FRS 102 Yhe Financial Reportlng Standard appllcable In the UK and Republic of Ireland.. applwng Section 1A of that Standard. Approvèd by the Board of Trusttss and authorisad for Issue on 9 Septomber 2025 and signed on Its bohalf by Muhafflad Mutebl Farldu Trnstog The note5 on paggs 13 to 18 fomi part oflhe finarthl statemwts 11
Uganda Community Relief Association STATEMENT OF CASH FLOWS
for the financial year ended 31 July 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Cash flows from operating activities | |||
| Net movement in funds | 12,989 | (4,321) | |
| Adjustments for: | |||
| Depreciation | 1,647 | 2,851 | |
| Interest payable and similar expenses | 6,260 | 2,933 | |
| ─────── | ─────── | ||
| 20,896 | 1,463 | ||
| Movements in working capital: | |||
| Movement in debtors | (40,673) | 1,586 | |
| Movement in creditors | 30,183 | 9,129 | |
| ─────── | ─────── | ||
| Cash generated from operations | 10,406 | 12,178 | |
| Interest paid | (6,260) | (2,933) | |
| ─────── | ─────── | ||
| Net cash generated from operating activities | 4,146 | 9,245 | |
| ─────── | ─────── | ||
| Cash flows from financing activities | |||
| Repayment of short term loan | (3,858) | (8,861) | |
| ─────── | ─────── | ||
| Net increase in cash and cash equivalents | 288 | 384 | |
| Cash and cash equivalents at the beginning of the year | 429 | 45 | |
| ─────── | ─────── | ||
| Cash and cash equivalents at the end of the year | 10 | 717 | 429 |
| ═══════ | ═══════ |
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Uganda Community Relief Association (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Statement of compliance
Fund accounting
Restricted funds
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.
Unrestricted funds
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment
- 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Pensions
The pension cost charged in the financial statements represent the contribution payable by the charity during the
year.
| 2. | INCOME | ||||
|---|---|---|---|---|---|
| 2.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2024 | 2023 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Donations and legacies | - | 236,073 | 236,073 | 316,268 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
13
continued
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
| 2.2 | OTHER INCOME | Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Other income | - | 13,176 | 13,176 | 14,874 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 3. | EXPENDITURE | |||||
| 3.1 | RAISING FUNDS | Direct | Other | Support | 2024 | 2023 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Raising funds | 99,512 | - | - | 99,512 | 154,388 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 3.2 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2024 | 2023 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Expenditure on charitable activites | 44,978 | 8,863 | 69,063 | 122,904 | 155,650 | |
| Governance Costs (Note 3.3) | - | - | 13,844 | 13,844 | 25,425 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| 44,978 | 8,863 | 82,907 | 136,748 | 181,075 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 3.3 | GOVERNANCE COSTS | Direct | Other | Support | 2024 | 2023 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Charitable activities - governance | - | - | 13,844 | 13,844 | 25,425 | |
| costs | ||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 3.4 | SUPPORT COSTS | **Charitable ** | Governance | 2024 | 2023 | |
| Activities | Costs | |||||
| £ | £ | £ | £ | |||
| Support | 69,063 | 13,844 | 82,907 | 14,203 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 4. | NET INCOME | 2024 | 2023 | |||
| £ | £ | |||||
| Net Income is stated after charging/(crediting): | ||||||
| Depreciation of tangible assets | 1,647 | 2,851 | ||||
| Independent Examiner's remuneration: | ||||||
| - independent examination services | 3,300 | 4,000 | ||||
| ═══════ | ═══════ | |||||
| 5. | INVESTMENT AND OTHER INCOME | 2024 | 2023 | |||
| £ | £ | |||||
| Other income | 13,176 | 14,874 | ||||
| ═══════ | ═══════ | |||||
| 6. | INTEREST PAYABLE AND SIMILAR CHARGES | 2024 | 2023 | |||
| £ | £ | |||||
| On amounts payable to group companies | 5,540 | 2,033 | ||||
| On bank loans and overdrafts | 720 | 900 | ||||
| ─────── | ─────── | |||||
| 6,260 | 2,933 | |||||
| ═══════ | ═══════ |
14
continued
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
7. EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as follows:
| 2024 | 2023 | ||
|---|---|---|---|
| Number | Number | ||
| Management, operational and admin | 5 | 8 | |
| ═══════ | ═══════ | ||
| The staff costs comprise: | 2024 | 2023 | |
| £ | £ | ||
| Wages and salaries | 44,331 | 94,007 | |
| Pension costs | 647 | 1,649 | |
| ─────── | ─────── | ||
| 44,978 | 95,656 | ||
| ═══════ | ═══════ | ||
| 8. | TANGIBLE FIXED ASSETS | ||
| Fixtures, | Total | ||
| fittings and | |||
| equipment | |||
| £ | £ | ||
| Cost | |||
| At 31 July 2024 | 37,861 | 37,861 | |
| ─────── | ─────── | ||
| Depreciation | |||
| At 1 August 2023 | 36,212 | 36,212 | |
| Charge for the financial year | 1,647 | 1,647 | |
| ─────── | ─────── | ||
| At 31 July 2024 | 37,859 | 37,859 | |
| ─────── | ─────── | ||
| Net book value | |||
| At 31 July 2024 | 2 | 2 | |
| ═══════ | ═══════ | ||
| At 31 July 2023 | 1,649 | 1,649 | |
| ═══════ | ═══════ | ||
| 9. | DEBTORS | 2024 | 2023 |
| £ | £ | ||
| Trade debtors | 167,000 | 116,006 | |
| Other debtors | 10,000 | 20,321 | |
| ─────── | ─────── | ||
| 177,000 | 136,327 | ||
| ═══════ | ═══════ | ||
| 10. | CASH AND CASH EQUIVALENTS | 2024 | 2023 |
| £ | £ | ||
| Cash and bank balances | 717 | 429 | |
| ═══════ | ═══════ |
15
continued
Uganda Community Relief Association
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
| 11. | CREDITORS | 2024 | 2023 | |||
|---|---|---|---|---|---|---|
| Amounts falling due within one year | £ | £ | ||||
| Bank loan | 10,648 | 10,648 | ||||
| Trade creditors | 42,023 | 30,648 | ||||
| Taxation and social security costs | 65,666 | 58,115 | ||||
| Other Creditors | 4,552 | 5,267 | ||||
| Accruals and deferred income | 18,012 | 6,040 | ||||
| ─────── | ─────── | |||||
| 140,901 | 110,718 | |||||
| ═══════ | ═══════ | |||||
| 12. | CREDITORS | 2024 | 2023 | |||
| Amounts falling due after more than one year | £ | £ | ||||
| Bank loan | 16,249 | 20,107 | ||||
| ═══════ | ═══════ | |||||
| Repayable in one year or less, or on demand (Note | 11) | 10,648 | 10,648 | |||
| Repayable between one and two years | 10,648 | 10,648 | ||||
| Repayable between two and five years | 5,601 | 9,459 | ||||
| ─────── | ─────── | |||||
| 26,897 | 30,755 | |||||
| ═══════ | ═══════ | |||||
| 13. | RESERVES | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| At the beginning of the year | 7,580 | 11,901 | ||||
| Surplus/(Deficit) for the financial year | 12,989 | (4,321) | ||||
| ─────── | ─────── | |||||
| At the end of the year | 20,569 | 7,580 | ||||
| ═══════ | ═══════ | |||||
| 14. | FUNDS | |||||
| 14.1 | RECONCILIATION OF MOVEMENT | IN FUNDS | Restricted | Total | ||
| Funds | Funds | |||||
| £ | £ | |||||
| At 1 August 2022 | 11,901 | 11,901 | ||||
| Movement during the financial year | (4,321) | (4,321) | ||||
| ─────── | ─────── | |||||
| At 31 July 2023 | 7,580 | 7,580 | ||||
| Movement during the financial year | 12,989 | 12,989 | ||||
| ─────── | ─────── | |||||
| At 31 July 2024 | 20,569 | 20,569 | ||||
| ═══════ | ═══════ | |||||
| 14.2 | ANALYSIS OF MOVEMENTS ON FUNDS | |||||
| Balance | **Income ** | Expenditure | Transfers | Balance | ||
| 1 August | between | 31 July | ||||
| 2023 | funds | 2024 | ||||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Restricted | 7,580 | 249,249 | 236,260 | - | 20,569 | |
| Total funds | 7,580 | 249,249 | 236,260 | - | 20,569 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
16
continued
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
14.3 ANALYSIS OF NET ASSETS BY FUND
| Fixed | Current | Current | Long-term | Total | |
|---|---|---|---|---|---|
| assets | assets | liabilities | liabilities | ||
| - charity use | |||||
| £ | £ | £ | £ | £ | |
| Restricted trust funds | 2 | 177,717 | (140,901) | (16,249) | 20,569 |
| ─────── | ─────── | ─────── | ─────── | ─────── | |
| 2 | 177,717 | (140,901) | (16,249) | 20,569 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
15. STATUS
The charity is a company limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.
16 RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT
| Opening | Cash | Other | Closing | |
|---|---|---|---|---|
| balance | flows | changes | balance | |
| £ | £ | £ | £ | |
| Long-term borrowings | (16,249) | - | - | (16,249) |
| Short-term borrowings | (10,648) | 3,858 | (3,858) | (10,648) |
| ─────── | ─────── | ─────── | ─────── | |
| Total liabilities from financing activities | (26,897) | 3,858 | (3,858) | (26,897) |
| ═══════ | ═══════ | ═══════ | ─────── | |
| Total Cash at bank and in hand (Note 10) | 717 | |||
| ─────── | ||||
| Total net debt | (26,180) | |||
| ═══════ |
17. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
18. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the period ended 31 July 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the period ended 31 July 2023.
19. CONTINGENT LIABILITIES
There were no contingent liabilities at either the beginning or at the end of the financial period.
20. CAPITAL COMMITMENTS
The charity had no capital commitments as at 31 July 2024 or 31 July 2023.
21. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
17
continued
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024
22. CHARITY'S TRADING ACTIVITIES AS A RESTAURANT
Jambo Zamsareh restaurant is part of UCRA. The restaurant sells food and drinks as an ancillary trading to support
the primary purpose of the charity.
Net trading income from the restaurant was £13,176 (2023 - net profit £14,874).
The profits of the ancillary trading are exempt for tax purposes. All income relates to restricted activities.
18
UGANDA COMMUNITY RELIEF ASSOCIATION
(A company limited by guarantee, not having a share capital)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JULY 2024
19
Uganda Community Relief Association (A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement for the financial year ended 31 July 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Income | 236,073 | 316,268 |
| ─────── | ─────── | |
| Cost of generating funds | ||
| Training - Raising Funds | 99,512 | 154,388 |
| ─────── | ─────── | |
| 99,512 | 154,388 | |
| ─────── | ─────── | |
| Gross surplus | 136,561 | 161,880 |
| ─────── | ─────── | |
| Expenses | ||
| Wages and salaries | 44,331 | 94,007 |
| Pension | 647 | 1,649 |
| Accountancy | 10,544 | 14,112 |
| IT software and consumables | 3,895 | 7,905 |
| Bank charges | 956 | 2,127 |
| Legal and professional | 19,179 | 11,059 |
| Volunteer expenses | 1,152 | 1,499 |
| Light and heat | 1,250 | - |
| Insurance | 3,796 | 1,022 |
| Rent, rates and water | 26,464 | 25,457 |
| Printing, postage and stationery | 643 | 1,942 |
| Telephone | 3,786 | 3,601 |
| Travel | 76 | 549 |
| Consultancy | 8,096 | 5,214 |
| Independent examiner's remuneration | 3,300 | 4,000 |
| Sundry | 726 | 1,148 |
| Depreciation | 1,647 | 2,851 |
| ─────── | ─────── | |
| 130,488 | 178,142 | |
| ─────── | ─────── | |
| Finance | ||
| Other Interest Payable | 5,540 | 2,033 |
| Other interest | 720 | 900 |
| ─────── | ─────── | |
| 6,260 | 2,933 | |
| ─────── | ─────── | |
| Miscellaneous income | ||
| Other income | 13,176 | 14,874 |
| ─────── | ─────── | |
| Net surplus/(deficit) | 12,989 | (4,321) |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
20