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← African Revival

2025-03-31-accounts

Charity registration number 1108718 (England and Wales) Company registration number 05169063

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

AFRICAN REVIVAL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A Allen
Mr G James
Mr L Beighton
Mr B Stevens
Mr I Clark
Mrs J Sarpong
Ms H Wilson
Rev T Ajayi (Appointed 20 March 2025)
Charity number (England and Wales) 1108718
Company number 05169063
Principal address Woodhall Barns
Hungry Hill Lane
Send
Surrey
GU23 7LG
Registered office Woodhall Barns
Hungry Hill Lane
Send
Surrey
GU23 7LG
Independent examiner Frances Wilde FCCA DChA
Warner Wilde Limited
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF

AFRICAN REVIVAL

CONTENTS

Page
Trustees' report 1 - 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 26

Chairman’s Statement – For the Year Ended 31 March 2025

As we complete African Revival’s 19th year since registration in 2005, we are looking forward to achieving even more in our milestone 20th. In another challenging year for the global charity sector, punctuated by ongoing conflict in Ukraine, Palestine and more locally to where we work; in DRC, Sudan and South Sudan, African Revival has continued to succeed in its mission to improve the quality of education for thousands of children, at a time when the need is as high as ever.

Internally, we start the new financial year with a fresh team, following promotion of Abi Dar from Programme Fund Manager to Executive Director in October 2024, and an opportunity to refine and modernise our approach, operational systems and strategy. We continue to focus where the need is greatest and work with African communities to support them to make improvements themselves, ensuring sustainability and long-term commitment to positive change.

This year, in northern Uganda, we have established a further 20 empowering Girls’ Advocacy Clubs at schools in Omoro District; expanded our Read Together project to improve literacy with libraries, books and teacher training; completed our successful Mega Phonics teacher training programme and begun expansion into 10 more rural schools in Kitgum District, and completed our Step Up project, leaving five established low-cost nurseries functioning independently. We have sustained eco-friendly construction in Koboko District, with another three classroom blocks, rainwater harvesting tanks, and latrines either completed or started, as well as classroom furniture, and a complete school handed over to the community of Morimo Primary School. Without our support, the children in these remote schools would be learning outside under trees, in rickety makeshift structures, or in overcrowded classrooms, without furniture. This year, we also supported a partnership between Hinchley Wood School in Surrey and Mama Cave Primary School in Gulu, to refurbish two classrooms.

In November, I visited over 30 schools in Maridi and Ibba counties in South Sudan, which ranks second from last in the UN Human Development index and where the need for support is evident, with everpresent challenges from conflict, health epidemics, food shortage, inflation and poverty. The majority of children – millions of them – are not receiving an education. We have now worked continuously in South Sudan since 2007. This year, three schools were prioritised for infrastructure support, and we are currently building eco-friendly classroom blocks with furniture, rainwater harvesting tanks and latrines simultaneously at Daylight, Town and Kozi Primary Schools. We have also continued our teacher training programme for 20 teachers in Maridi and have delivered 3,300 books donated by Book Aid International, with another shipment of 4,778 books on the water.

In Zambia, we have almost completed the wind-down of our original operation and our 19 years of work in the Kalomo and Zimba Districts of Southern Province, following the decision by our Board last year to focus on the much greater need in Uganda and, particularly, South Sudan. As promised, the Zambian government has prioritised investment to ensure universal access to quality primary and secondary education in suitably furnished and equipped classrooms, so we feel confident we are leaving our supported schools in good hands, as they continue to thrive. During this year, we successfully built our first classroom block made with eco-friendly interlocking bricks in Zambia, at Nachoncho Primary School; we completed our final rainwater harvesting and latrines project at Siampondo Primary School, in partnership with Just a Drop, and we distributed the last Read Together wheelable libraries and books. We depart proud of our legacy of support for 47 schools and over 24,500 children in Zambia and thank our incredible staff team; Country Manager, Godwin Kamangala and Construction Supervisor, Dave Sangweni, for their many, many years of loyal service, as well as the numerous funding partners, donors, and communities who have worked in partnership with us there.

Whilst fundraising remains challenging due to global events, particularly for smaller charities, we are grateful to our fantastic supporters, particularly following our most successful annual ball event to date, last September, which raised more than £200,000. We would particularly thank the faithfulness and support of the Rasche Family Charitable Trust and the Adam Handling Group, along with many others. We look forward to this year’s event, celebrating our 20th year and hoping for an even better outcome, so we can reach more communities, schools and children.

Our aim remains to enable rural communities to sustainably move forward and grow, armed with a good basic education. We continue to see children emerging to become nurses, teachers, doctors and farmers, with an increasing cohort going onto university and further education. None of this would be possible without teamwork and I sincerely thank our very many donors, the Board of Trustees, our dedicated staff team, both in the UK and Uganda, our volunteers, and international partners for their continued support.

Please take a moment to read our Review of the Year, for greater insight into our work and the impact that it is having.

Anthony Allen – Founder & Chair of Trustees

Date: 05.11.2025

Trustees' Report - For the Year Ended 31 March 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statement serves the purpose of both a Trustees' report and a Directors' report under company law. The Trustees confirm the financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Since the Charity qualifies as “small” under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Aims, Objectives and Activities

a. Aims

The charity's aims, as set out in the objects clause contained within the company's Memorandum and Articles of Association are:

b. Objectives

African Revival’s objectives fall into the main category of improving access to quality education in subSaharan Africa. We believe strongly in the power of education to change lives; by building schools, training teachers and providing the resources that schools need, we can help break the cycle of poverty and offer inspiration and opportunity to Africa’s future generations.

c. Activities

Our key activities relate to our main objective around education and include:

d. Public Benefit

The trustees have complied with the duty in Section 17 of the Charities Act 2011, to have due regard for the Charity Commission’s general guidance note, “Charities and Public Benefit” when reviewing the charity’s aims and objectives and in planning its future activities. In particular, they consider how planned activities will contribute to the aims and objectives they have set.

Achievements and Performance

African Revival’s Vision

Our Vision is an Africa where every child has equal access to quality education.

We don’t just build infrastructure and provide livelihood and education projects; we empower whole communities – pupils, teachers, and parents – to transform schools into thriving learning environments that build brighter, better futures.

Mission

Our mission is to transform schools in Africa into effective and thriving teaching and learning environments – schools in which skilled and motivated teachers are supported by the parents and community in providing quality education to pre-primary and primary school children.

Values

Every member of African Revival – Investing in Education, whether staff or volunteer, shares the same core values. These are the backbone of our organisational principles.

1. Rigorous and Results-focused

We are results-focused in all that we do. From planning to implementation, we aim to ensure that we create a positive impact for those we support. We rigorously monitor and evaluate all our programmes and projects and guarantee that we will constantly learn from our work. We make sure that what we do is as efficient as possible and contributes to sustainable long-term outcomes.

2. Transparent and Accountable

We are accountable to our donors, partners, and most of all to the children in the schools we support. It is our responsibility to use our resources as effectively and efficiently as possible, and to that end, we provide transparent information about our programme performance.

3. Responsive and Sustainable

We seek to develop and maintain long-term relationships with all our supporters and partners, without whom the barriers to quality education cannot be overcome. We are dedicated to responding to need, being flexible in our approach and ensuring that the impact we have is long-lasting and sustainable. This includes sustainable methods of construction.

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Start & End

We start where the need is greatest, the community is committed, and the school has been operating for several years with established land rights. We end our support for schools once we are satisfied that our work with the community has achieved the provision of a quality education which is sustainable in the long-term. Although the level of education in African Revival supported schools is basic, they perform significantly better than others in the same districts and the quality of education provided in those schools is materially improved through our work.

Review of the Year

Project Highlights, April 2024 to March 2025

Improving Literacy in Partnership with Book Aid International: We received further shipments of primary-age fiction and non-fiction books donated by Book Aid International this year; into Uganda (2,226 books on the water), Zambia (3,813 books delivered to 19 schools) and South Sudan (3,300 books delivered to 15 schools and a further 4,778 books on the water). These books support work we have already done at these schools to improve the quality of education, and our Read Together project, which we expanded in Uganda at the start of 2025. Schools are provided with wheelable libraries, to improve storage and accessibility of books, Phonics and read aloud training for teachers, as well as encouragement to establish reading clubs to improve pupils’ reading, comprehension, writing and English-speaking skills and instil a love of reading.

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Pupils enjoying their new wheelable libraries and books at Labala Primary School in Uganda (left) and Siamoono Primary School in Zambia (right)

~~——~~ Uganda

Map of where we work in Northern Uganda – Office in Gulu (Nwoya, Amuru, Koboko, Lamwo, Kitgum)

Girls’ Advocacy Clubs: This year, we completed our 2024 project in Nwoya District and established a further 20 empowering clubs for girls in Omoro District (near Gulu City), bringing the total number established (and still meeting) in northern Uganda to 83 clubs since 2022. With support of senior female teachers, the clubs provide girls with a safe space to discuss challenges and create change within their communities. Girls are provided with assertiveness and menstrual health management (MHM) training, and informative MHM comic books. Since last year, we have included reusable sanitary pad-making workshops as one of the clubs’ activities, run by Lutino Adunu, the enterprise of a local lady. The workshops are hugely successful and well-received and are attended by invited boys and parents, as well as girls’ club members, fostering support and understanding for girls’ challenges. We plan to continue this project next year by establishing 20 more clubs in a neighbouring district.

Reusable sanitary pad-making workshop taking place at Koch Amaa Primary School, Nwoya District

Eco-friendly Construction in Koboko District: During this year, we added to our legacy (started in 2016) of building infrastructure for remote rural schools in this refugee-hosting district in the far north of Uganda. We constructed our 11[th] complete school at Morimo, including a three-room classroom block (CRB), furnished with 54 three-seater desk benches, three teacher tables and chairs; five stances of girls’ drainable latrines (with a changing room), five stances of boys’ latrines, two stances of staff latrines; a 20,000L rainwater harvesting tank (RWHT); and over 320 new trees planted – a mixture of species, to provide fruit, nuts and shade and ensure a good chance of survival. We also completed construction of two new CRBs, with attached RWHTs at Barifa and Busia Primary Schools. Furthermore, we provided additional classroom furniture, built latrines for pupils and staff and commenced construction of the fourth classroom block we have provided for Busia Primary School, which is located on the three-way border with DRC and South Sudan, and where enrolment continues to rise beyond 2,400 children – an increase of over 1,000 since our last annual report. All construction used eco-friendly ISSB, in partnership with Haileybury Youth Trust, who train youths in ISSB block making and building skills as part of our contract. Next year, our planned Revive & Thrive project will aim to guide staff to improve school leadership and management, and empower strong headteachers to inspire and train others – starting with our schools in Koboko District as a pilot.

New classroom block, rainwater harvesting tank and latrines nearing completion at Morimo Primary School

Step Up: With funding from Educational Opportunity Foundation (formerly known as the British Foreign Schools Society - BFSS), we have established five low-cost Early Childhood Development (ECD) nurseries at primary schools in Amuru District. The nurseries were supported with furniture, books and classroom resources, including wooden building blocks, as well as training on how to teach Phonics for the volunteer teachers. Although this three-year project ended in November 2024, the nurseries are still running independently and the five schools are now part of our Read Together project, as we continue to support them to improve literacy for both nursery and primary pupils.

Distribution of locally-made wooden building blocks at Palwong Nursery (left) and graduation of nursery pupils leaving for P1 at Juba Road Nursery and Primary School (right)

Zambia

Closure of Our Zambian Operation: After 19 years working in the Kalomo and Zimba Districts of Southern Province, supporting 47 schools and improving access to and quality of education for over 24,500 children, our Board took the difficult decision to wind down our Zambian operation this year, for a number of reasons. A local team at retirement age and increasing difficulty in finding practical projects in the vicinity of our base in Kalomo were factors, along with the Zambian government’s prioritised investment to ensure universal access to quality primary and secondary education in suitably furnished and equipped classrooms. The closure will enable African Revival to focus on projects in Uganda and South Sudan, where there is a much greater need. As we finalise the closure at the end of this financial year, we feel confident we are leaving a positive and lasting legacy in Zambia, including the last few projects we have recently completed.

Eco-friendly Construction of a Classroom Block: This year, with funding from Guernsey Overseas Aid and Development Commission (GOAC), construction of the first classroom block to be built by African Revival using ISSB in Zambia was completed at Nachoncho Primary School. Over 100 desk benches were also provided, so children no longer have to study sitting on the floor.

Sanitation: For our final project in Zambia, we completed construction of latrines for pupils and staff, with a rainwater harvesting tank, at Siampondo Primary School, in partnership with Just a Drop.

South Sudan

African Revival has been working in South Sudan for over 15 years. Following decades of violence and civil war, South Sudan is one of the poorest and least developed countries in the world, ranking second-to-last in the UN’s Human Development Index. The need for support is huge - infrastructure, sanitation and public services are lacking and many South Sudanese people are displaced. South Sudan is one of the toughest places in the world to get and complete an education, particularly for girls. We estimate only 1 in 5 children are in school in Western Equatorial State, where we work. There are several community schools established in the counties of Ibba and Maridi, but almost all are lacking basic facilities and qualified/trained teachers.

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Maps of where we work in Western Equatorial State, South
Sudan
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Teacher Training : We are providing 20 volunteer teachers in Maridi with basic training, in partnership with Yei Teacher Training College. Sessions 1 & 2 of Year One took place in September 2024 and January 2025 respectively, with the final two sessions planned for next year.

Right: Some of the trainee teachers

Eco-friendly Construction at Remote Rural Schools: During this year, we have supported several schools in Ibba and Maridi with basic infrastructure, all built using ISSB. We completed construction of latrines for pupils and staff at Baguya Pimary School, and funded refurbishment of the roof of a classroom block at St. Paul’s Manikakara Primary School. We constructed a furnished 1x4 CRB with RWHT and latrines for pupils and staff (part-funded by GOAC) at Mamenze Primary School, as well as another 1x4 CRB with RWHT at Hope Primary School. At the start of the year, we commenced construction at three more schools simultaneously; thereby reducing materials costs by buying in bulk. We will provide another 1x4 CRB at Town Primary and Secondary School (our second block at this school), and 1x4 CRBs, RWHTs and latrines at Daylight and Kozi Primary Schools.

Pupils enjoying their new classrroom at Hope Primary School (left) and construction underway at Daylight Nursery & Primary School (right)

Financial review

Income for the financial year 2024/2025 = £651K, and expenditure = £644K

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The trustees’ policy in respect of reserves is to maintain unrestricted funds at such a level as will provide African Revival with sufficient working capital to carry on its existing activities and remain viable in the longer term. The trustees estimate that the level of unrestricted reserves currently required approximates to £100k. This gives the charity the flexibility to sustain longer term projects and retain sufficient funds to maintain its activities in the event of a funding shortfall. Reserves were £330K at the end of the year, of which £209K were restricted, leaving unrestricted reserves of £121K. Unrestricted Reserves at 31st March include a provision of £25k for vehicle replacement.

c. Risk Management

The trustees have an on-going policy of reviewing, identifying and mitigating the operational, financial and strategic risks to which the charity is exposed both in the UK and in Africa. The charity operates in areas where there can be periodic instability. This can impact on the level of support we can provide. The risks to stability are reviewed on a regular basis. There have been no significant events in the 2024-2025 year. We do not hold any financial investments and we are not aware of any factors likely to affect the financial performance going forward.

Structure, governance and management

a. Governing document

African Revival is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. The Board of Trustees

The Board is the main policy-making body of the charity. The trustees are selected based on their expertise, skills, knowledge, and the benefits they can bring to the charity. We actively recruit trustees to strengthen skills and fairly represent the diverse communities we serve. As well as attending quarterly Board Meetings, all Trustees form part of quarterly sub-committees – either Finance & Audit or Programme & Fundraising.

We completed the year with 8 Trustees – Anthony Allen (Founder & Chairman), Glen James (Vice Chairman), Bernard Stevens (Treasurer), Leonard Beighton, Ian Clark, Joyce Sarpong, Hilary Wilson and Timmy Ajayi.

In March 2025, Roy De Boise and Catherine Inch resigned from their roles and Timmy Ajayi was appointed.

c. Statement of trustees’ responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are 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.

d. Summary of personnel changes during the reporting period

UK :

Interim CEO - Elaine Miller (fixed term 11 March - 10 June 2025)

Executive Director - Sara Stewart (appointed June 2024, resigned Sept 2024); Abi Dar (promoted Oct 2024)

UK staff: a Finance Manager and a Programmes & Fundraising Assistant .

Uganda: 4 permanent and 3 project staff.

Zambia: 2 permanent staff.

South Sudan : We have no employees resident in South Sudan, choosing instead to work with local partners, with liaison managed through our UK and Uganda offices.

e. Arrangements for setting pay and remuneration of key management personnel

The Executive Director proposes pay increases in line with current inflation to the Board.

f. Related party relationships

The Allen Trust, a related party of Tony Allen, is one of the main donors to African Revival.

Disclosure of information for the purpose of independent financial review

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:

and

Independent financial review examiners

The auditors, Warner Wilde, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

The trustees' report was approved by the Board of Trustees and signed on their behalf by:

Mr ADM Allen - Chairman

Date: __

05.11.2025

AFRICAN REVIVAL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AFRICAN REVIVAL

I report to the trustees on my examination of the financial statements of African Revival (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Frances Wilde FCCA DChA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date: 11th November 2025

AFRICAN REVIVAL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
78,497
239,161
Other trading activities
4
220,143
108,350
Investments
5
4,024
-
Other income
6
1,104
-
Total income
303,768
347,511
Expenditure on:
Raising funds
7
136,416
-
Charitable activities
8
141,657
365,816
Total expenditure
278,073
365,816
Net income/(expenditure)
25,695
(18,305)
Transfers between
funds
(20,667)
20,667
Other recognised
gains and losses:
Other losses
14
(3,944)
-
Net movement in
funds
10
1,084
2,362
Reconciliation of funds:
Fund balances at 1 April 2024
119,720
206,348
Fund balances at 31 March
2025
120,804
208,710		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
317,658
169,296
118,390
287,686
328,493
125,150
73,910
199,060
4,024
4,733
-
4,733
1,104
675
-
675
651,279
299,854
192,300
492,154
136,416
116,315
-
116,315
507,473
163,798
337,911
501,709
643,889
280,113
337,911
618,024
7,390
19,741
(145,611)
(125,870)
-
(52,285)
52,285
-
(3,944)
6,470
(13,507)
(7,037)
3,446
(26,074)
(106,833)
(132,907)
326,068
145,794
313,181
458,975
329,514
119,720
206,348
326,068

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AFRICAN REVIVAL

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 15 220 523
Current assets
Debtors 16 84,026 76,828
Cash at bank and in hand 279,232 345,802
363,258 422,630
Creditors: amounts falling due within 17
one year (33,964) (97,085)
Net current assets 329,294 325,545
Total assets less current liabilities 329,514 326,068
The funds of the charity
Restricted income funds 20 208,710 206,348
Unrestricted funds 21 120,804 119,720
329,514 326,068

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

5th November 2025

The financial statements were approved by the trustees on .........................

..............................

Mr A Allen

Trustee

Company registration number 05169063 (England and Wales)

AFRICAN REVIVAL

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
24
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
4,024		 £
(70,594)
4,024
-
(66,570)
345,802
279,232		 2024
£
£
(147,769)
4,733
4,733
-
(143,036)
488,838
345,802

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

African Revival is a private company limited by guarantee incorporated in England and Wales. The registered office is Woodhall Barns, Hungry Hill Lane, Send, Surrey, GU23 7LG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 30%
Computers 30%
Motor vehicles 30%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
52,304
40,995
Legacies
-
-
Grants
26,193
198,166
78,497
239,161
4
Income from other trading activities
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising events
220,143
108,350		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
93,299
92,029
61,669
-
61,000
5,000
224,359
16,267
51,721
317,658
169,296
118,390
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
328,493
125,150
73,910		 Total
2024
£
153,698
66,000
67,988
287,686
Total
2024
£
199,060

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 4,024 4,733
6 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 1,104 675

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 115,383 98,205
Staff costs 21,033 18,110
136,416 116,315

8 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 104,348 132,712
Education Project Costs 336,137 298,011
440,485 430,723
Share of support and governance costs (see note 9)
Support 26,750 25,524
Governance 40,238 45,462
507,473 501,709
Analysis by fund
Unrestricted funds 141,657 163,798
Restricted funds 365,816 337,911
507,473 501,709

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Support costs allocated to activities

Depreciation
Other costs
Motor vehicles costs
Rent
Travel
Telephone & internet
Computer maintenance & consumables
Bank fees
Insurance
Printing, postage & stationery
Staff benefits
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Staff costs
Independent examination fee
Other costs
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements (or full audit for years prior to 2025)
Depreciation of owned tangible fixed assets		 2025
£
304
5,570
2,383
3,181
5,762
1,547
2,229
1,062
1,136
529
3,047
40,238
66,988
66,988
2025
£
35,160
2,494
2,584
40,238
2025
£
2,494
304		 2024
£
1,553
9,579
3,869
3,189
2,256
1,605
1,400
960
682
431
-
45,462
70,986
70,986
2024
£
35,622
9,840
-
45,462
2024
£
9,840
1,553

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Employees

The average monthly number of employees during the year was:

UK
Uganda
Zambia
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
3
7
2
12
2025
£
153,045
4,986
2,510
160,541		 2024
Number
3
7
3
13
2024
£
174,517
9,137
2,790
186,444

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 100,749 109,528

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Other gains and losses

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Gains/(losses) upon: £ £ £ £ £ £
Foreign exchange 3,944 - 3,944 (6,470) 13,507 7,037

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2024
11,549
10,017
At 31 March 2025
11,549
10,017
Depreciation and impairment
At 1 April 2024
11,549
10,017
Depreciation charged in the year
-
-
At 31 March 2025
11,549
10,017
Carrying amount
At 31 March 2025
-
-
At 31 March 2024
-
-
16
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
18
Trade creditors
Other creditors
Accruals
18
Deferred income
Other deferred income		 Motor
vehicles
£
54,364
54,364
53,840
304
54,144
220
523
2025
£
10,894
73,132
84,026
2025
£
1,798
27,578
1,314
774
2,500
33,964
2025
£
27,578		 Total
£
75,930
75,930
75,406
304
75,710
220
523
2024
£
44,071
32,757
76,828
2024
£
3,394
79,282
-
1,162
13,247
97,085
2024
£
79,282

Deferred income is included in the financial statements as follows:

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18
Deferred income
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 (Continued)
2025
2024
£
£
27,578
79,282
79,282
34,567
(79,282)
(34,567)
27,578
79,282
27,578
79,282
2025
2024
£
£
2,510
2,790

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £ £
Education 2,838 300 - (7,086) - (3,948)
Sanitation 2,194 1 - - - 2,195
Livelihoods 20,642 - - (10,987) - 9,655
Uganda 100,488 133,515 (129,817) 36,570 - 140,756
Zambia 53,878 10,926 (30,846) (12,516) - 21,442
South Sudan 26,308 202,769 (205,153) 14,686 - 38,610
206,348 347,511 (365,816) 20,667 - 208,710

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £ £
Education (1,296) 426 - 5,839 (2,131) 2,838
Sanitation 405 75 - 17,039 (15,325) 2,194
Livelihoods 7,163 - - 15,903 (2,424) 20,642
Uganda 168,697 106,201 (176,733) 7,265 (4,942) 100,488
Zambia 47,166 43,190 (26,413) (20,761) 10,696 53,878
South Sudan 91,046 42,408 (134,765) 27,000 619 26,308
313,181 192,300 (337,911) 52,285 (13,507) 206,348

Uganda: Construction in Koboko District, refurbishment of classrooms, provision of classroom furniture and educational resources, improving literacy using Phonics methodology and establishment of 40 Girls’ Advocacy Clubs and five low-cost ECD Nurseries.

Zambia: Provision of donated story books and wheelable libraries to improve literacy and construction of a classroom block, latrines and a rainwater harvesting tank.

South Sudan: Teacher training, provision of story books and construction of classroom blocks and latrines, with rainwater harvesting tanks.

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April At 1 April Incoming Resources Transfers Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £ £
Vehicle
Replacement 25,371 - - - - 25,371
General funds 94,349 303,768 (278,073) (20,667) (3,944) 95,433
119,720 303,768 (278,073) (20,667) (3,944) 120,804
Previous year: At 1 April Incoming Resources Transfers Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £ £
Vehicle
Replacement 21,610 2,955 - 150 656 25,371
General funds 124,184 296,899 (280,113) (52,435) 5,814 94,349
145,794 299,854 (280,113) (52,285) 6,470 119,720

AFRICAN REVIVAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
220
-
Current assets/(liabilities)
120,584
208,710
120,804
208,710
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
523
-
Current assets/(liabilities)
119,197
206,348
119,720
206,348		 Total
2025
£
220
329,294
329,514
Total
2024
£
523
325,545
326,068

23 Related party transactions

The Allen Trust gave a grant of £13,108 during the year, of which the Chair of African Revival, is also the Chair of The Allen Trust. (2024 - none).

24 Cash absorbed by operations

Cash absorbed by operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Foreign exchange differences
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
(Decrease)/increase in creditors
(Decrease)/increase in deferred income
Cash absorbed by operations		 2025
2024
£
£
7,390
(125,870)
(4,024)
(4,733)
(3,944)
(7,037)
303
1,553
(7,198)
(47,223)
(11,417)
35,541
(51,704)
79,282
(70,594)
(68,487)		 2025
2024
£
£
7,390
(125,870)
(4,024)
(4,733)
(3,944)
(7,037)
303
1,553
(7,198)
(47,223)
(11,417)
35,541
(51,704)
79,282
(70,594)
(68,487)
(68,487)

25 Analysis of changes in net funds

The charity had no material debt during the year.