NATIONS DISCIPLESHIP ENTERPRISE TRUSTEES, REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2021 Charlty Number 1111488
NATIONS DISCIPLESHIP ENTERPRISE Contents Page Members of the Board and Professional Advisers Trustees. Annual Report 2to4 Statement of Trustees. Responsibilities Independent Examinerfs Report to the Trustees Statement of FSnanclal Attivilles Balance Sheet Staternent of Cash Flow5 Notes to the Financial Statement5 IOto14 The followlni p•8•s do not fomi part of th• accounts: Detailed Statemeni of Finandal Attivity Is
NATIONS DISCIPLESHIP ENTERPRISE Members of the Board and Professional Advisors Reolsiered Charliy name Naiions Discipleship Enterprise Charfty Number 1111488 Éxecut1 Comrnlttee A Muwonge L Hearnden R Bowers ReOsiered Offlct 6 Broad Road Sale Cheshire M33 2AL Independent E)t•mlner Mitchell Charlesworth ILP Chartered Accountants 3rd Floor 44 Peter Street Manchester M2 5GP
NATIONS DISCIPLESHIP ENTERPRISE Trustees Annual Report Year ended 31 March 2021 The Trustees present their report and the unaudited accounts of the charity for the year erthd 31 March 2021. Rtfertnte and admln15trdtlve detalls Reference and administrative details are shovm in ihe s(hedU of members ol the board and prolesslonal advlsers on page l of the at£ounts. Trustees The trustee5 who served the charity duriTh8 the period were as follows: A Muwon8e L Hearnden R Bowers Status Natiens Di5cipleshlp Enterprise was constituted by a Oe(laration of Trust dated l JU 2¢YJ5. l>Jr Maln Oblecllves Nations Discipleship Enterprise is founded on a mis5 to 5UPPOrt the vulrable children and communities of U8anda. The charity extend5 Itself through Destiny Bridge Academy, K¥mpala Children's Centre IK.C.C.l Destiny Bridge Church and the Brld8e Leèdership Network. Today, Kampola Children's Cefitre stafios as a core proje¢1 of the charity. Throu8h its medlc•l centre, housin& primary and secondary schools, rt's offerin8 vltal relief from poverty. It compasslonatety fosters the children in ils care and equips them with industry skills. It offers workpl¥¢e development pro8r•ms, creative ¢ourse5 and full access io Destiny Africa Childn.$ Choir International iours. li's also investifig in the comrnunity. extending leadership. heakh care and sklll developmerst programs both IclIV and nat6onally. Govemance Governed by trustees, the board oversees the Implementatlon of pollcy and recrultment of senlor staff for the charlty. Trustees are selected frorn a wide ran8e of relationships established throu8h the mi55ionary work by the founder, Amold Muwon8e. Trustees are expected to understand the vision and objectives ol the charity and promote its values. All new trustee5 are subject to the approval ol existin8 trustees and are to actively yjpport the cornmunities within which we operate, Althou8h fouThded upon Christian value5. Nation5 Oisciple5hip Enterprise 5erve5 persons Irorn all back8round5. The da¥-tOa¥ management olthe charity ha5 been delegated to Leah Fletcher. Thi5 isover5een by Arnold Muwon8t ITrusteel and Mèrtin Lf¢tle (Treasurerl. Remuneration Itvels are set by the Trustees and ave reviewed on an annual basi* The Trustees have revlewed the risks faced by thecharity. and systems have been established to manage those rlsks. Core Oblectfves and AVItIes. The charity conshlers the provision of htyjsing, foctyj. educaiioTr and heakhcare ro vulnerable children as one of it5 primary objectives. Its core values further irKlude the mentorin8 of youn8 people and the traiThing of church, buslness and comrnunity leaders. The trustee5 confirm that they have relerred to the guidance contained in the Charity Commi$5ion'$ Beneral inlorrnation on public benefrt when reviewing the Foundation'5 aims and objertive5 and in planning future actitieS. End 4fYear Report for the ptrlod Aprfl 1020- M¥r¢h 2021 NDE-Network UK has continued to work hard in creating programs and supporting ihe work of Kampala Children Centre, U8anda. Our VK trustees, staff and volunteers have worked hard to ensure that UK administrative, 8overnance, administrative and fundraising efforts are well coordinated and beneficial to ihe entire charity. In Uganda we have contlnued to 8Sve the best care ro the least and most needy thildren and ytyjng people livlng in Wakiso tovm council and its neighbouring communities ihrough our warm lovin8 children's home. Kampala Children's Centre IKCCI and schools,. Destinv Brid8e Acaderny. Primary and KiThJer8arten as Stride Hi8h School.
NATIONS DISCIPLESHIP ENTERPRISE Trustees Annual Report IContlrfLO) Year ended 31 March 2021 Flnanclal re¥lew During the year. incorning resources raised amounted to £260.52112020- £290.9951. Re50urce5 expended on the artivities of the charity. arnounted to £268.627 12020.. £228.1711. The ck>5ing lund balance is £49.225 12020.. £57.3311 and will be utilised in the future for charitable attivitie5. Flnanclr The charity ralses its funds from Individuals. (hurthes and well-wishers who subscribe to the philosophy of rts causes. Funds are raSsed fo¥ specwlc causes. restrlrted or allocated as perdonor prelerence. Due to the shortage of full funding for the charity's programs. the £harr(y does not hold a reserve account except in the form of unused restrirted income which later getsallotsted to ihe intended projetts. Educatlon Due to the pandemic there have been slgrsificant changes to our education programs. Hundreds of our students In the community couldn't attend school due to lockdown5 and those at KCC had to be home schooled. To miti8ate the neBative impact on the Students and brKlge academic gap5. we re50rted to online learning and providing printed education resources directly to students in the community. Despite challen8es of the pandemic, our education pro8rarn continues to benefit both the resident childreTh at KCC and non.re5•Jent vulnerable children in our famity based care proBram. Chlldcare & Hakh KCC £ontinues to take care of resident children includin8 babies and students in the surroundin8 communities. Our partly completed medlc31 centre t1[nUeS to serve the children. staff and COH chlldfen. The medlcal centre bulldln8 contlnues being built amidst Challenges of lockdowns and restrictions. We have been able to provide tons of food to hundreds of starving families durln8 lockdowns Coronavlrus Our PfO8rams have been immensely affected due to lockdowns and restrictions. We moved to home and di8ltal learnln8. A150 13 staff and 8 universit¥ students caughi the viru5, however, we are relieved that ihey all ful recovereé. At the tlrne of writing this report Schools are siill closed and learnin8 contirsue5 at home and di8ltall¥. THE YEAR AHEAD SIKrt Term We are preparSn8 forthe reopenin8 of schools Plannin8 to officially open the Destiny Medical Centre In February 2022 Oestiny Africa shall continue with online concert5 and meeting5 The Lon8 Term Xeep developln8 the STEM Centre at Kampala Childrt Cent Establish a talent ènd skills devÈlopmÈnt academy wilhin our current sewdary school stwtture to help our young people on career planning and employability Continuin8 Wlth the refurbishment of the KCC campus All thls couldn't have been posslble wlthout the gener051ty of our supporters and commttment from our staff and volunteer5. Thank you. May God dchly ble59yOU.
NATIONS DISCIPLESHIP EMTERPRISE Trustees Annual Remicw Year ended 31 Marth 2021 Hévlng exwe55ed a wiliwne55 to COrtUe in . a re50krt*M for the aPpOthri of Mitrhdl Ch•rlE5WOrth LLP will be prop)5ed atthe forthcoThMr¥knmial Generèl Meeti 6 R••d Sale M33
NATIONS DISCIPLESHIP ENTERPRISE Statement of Trustees. Responsibilities Year ended 31 March 2021 The trustee5 are responsible for preparing the Trustees. Annual Report and the financial Statements in accordance with pplicable law and United Kingdom Accounting SlaThdard5 (Vnited Kingdom Generally Accepted Aciounting Prarticel. The law applirable to charitie5 ifb England and Wales require5 the trustees to prepare financial 5tatement5 for earh financial year which give a true and fair view of the state of affairs ol the charity and of the incoming resources and application of rsaur¢es of the tharity for that period. In preparing thesÈ finantial st3tements. the trustees 3re iequired to.. selert suitable accounting policies and then apply them consistentty- observe the method5 and principles in the Charities SORP.. make judgernent5 and e5timate5 that are reo50nable and prudent: state whether applicable a¢couniin8 Stafidords hove been followed. subjett to any materlal departures dlsclosed and explained in ihe financial $tateftts- prepare the financial statements on the going concern basis UTr55 it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper ac(ountiTh8 records that disclose with reasonable accurary at any tirne the financial position of the charity and enable them to ensure that the hTrancial statement5 comply with the Charitie5 Act 2011, and the Charity IAccount5 and Reports) Re8ulation5 2(J8 and the provisions of the trust deed. They are a150 responsible for salegu4rdin& the a55ets of the charity and hence for takin8 reasonable 5tep5 for the prevention and detection ol fraud and tsther irregularitie5.
Mitchell Charlesworth LLP Chartered Accountants 3rd Floor. 44 Peter Street, Manchester. M2 5GP Independent Examiner's Report to the Trustees of Nations Discipleship Enterprise I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 7 to 14. Re5pon51bllltles and ba515 of r•port As the charit5 tru5¢ee5 you are re5POlb5ible for the preparation of the accounts in accordan with the reqvirement5 of the Charitie5 Art 20111'the Act'l. I report In respect of my examlnatlon of the ¢horftrfs ocwunts carrled out under sertion 145 of the Act and In ¢arryln8 out my *xamln3tlon I have followed all the applicable Direttions wven by the Charity Commlssion under sertlon 14515llbl of the Art. Independent examlnerfs st•tement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examlnation 8lvin8 me cause to believe that in any material respett.. accountln8 records were not kept In respect ol the charty as required by section 130 of the Act.. or the accounts do not a¢¢ord with th¢)se records.. the accounts do not compl¥ with the applicable requirements concemin8 the lorm and content of accounts set out in the Charities IAccounts and Reports) Regulations 2¢Y)8 other than an¥ requirement that the accounts 8l¥e a 'true and fair view, which is not a matter considered as part ol an independent examination. I have no concern5 and have come across no other matters in connertion with the examination to which attentlors should be drawn in this report In order to enable a pvoper under5tandin8 of the accounts to be reached. Allson 6u¢kley FCA Independent examlner mItclI Chirle5WOrth iLP 3nl Floor 44 Peter Slrttt •Aanthester M15GP 251.911.1922.........
NATIONS DISCIPLESHIP ENTERPRISE Statement of Financial Activities {including income and expenditure account) Year ended 31 March 2021 Unrestricted Restricted Funds 2011 Fund5 2021 Total Fund$ 2021 Unrestricted Fund5 2020 Restricted Fund5 2020 Total Fund$ 2020 Notes Income.. Donations and le8acies 5.744 25.931 31.675 47.841 47,841 Othertrading artivities 129325 99.621 228.846 42.344 2CKI,810 243,154 Total Intome 134.969 125.552 260.521 42.344 248.651 290,995 Expendltur Expenditure on charitable activbties 121209 147NI8 268.627 80.638 147.533 228,171 Total expendltur• 121209 147A18 268,627 80.638 147.533 228,171 N•t Inwmellexpendllur•l 13.760 1211661 18,1061 138.2941 101.118 62,824 Tran5fer5 between lund5 Net mowment offvnds In i ar 13.760 121J661 18.1061 138.2941 101.118 62.824 R¢tonelll&tlon ojfvnds Tot31 fun(J5 brought forward 182,3341 139,665 57.331 144.0401 38,547 15.4931 Transfer between fund$ 79162 Total lunds carded forId 11288 37,937 49.2Z5 182.3341 139.665 57.331 The statement of linancial attiwties irKlude5 all gain5 and losses recogn15ed In the year All incomeand expenditure derive frorn contiThuing attNities
NATIONS DISCIPLESHIP EKfERPRISE Balance Sheet Asat31 March 2021 31 M¥¢h 2021 31 March 2020 Tangibleassets ebtors Cash at bank and In hand 313 Cxedllm: Amo¥ntstsllkwdwT*IthknoM 1405861 13L1261 492 57,331 49225 57,331 Th• fimd50fthe Restricted income funds UfirestrKted income funds 11288 37J37 139.665 182,3341 16 Total tharttyfund5 493 57.331 251oiJ2022 R eowe
NATIONS DISCIPLESHIP ENTERPRISE Statement of Cash Flows Year ended 31 March 2021 2011 2020 Cash flow from operatlng acdvkles Cash used in operating actNities 17 61.658 Net cash Inllow from operntln8 artlvltle5 61.658 Net cash used In Investi activitses Net In¢re•st In ¢•sh •nd <•sh tqulv•lents 61.658 Cash and ¢ash equivalents at be8inAin8 of year 85.654 23.996 C•sh •nd f•sh 4ulv•lent •1 end oly•r .298 85.654
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2021 Company Inf0mtIoN Nations Discipleship Enterprise is a charity in England and Wales. The re8tstered office is 6 Broad Road, sale. Cheshire. M33 2AL. Accountin8 Polkles The prfncipal accounting pOlKI atlopted jud8ernents and key Sources of estimation uThcertainty in the preparation of the financial statements are a5 follows.. Ba$ of pr•yr•tlon The financial statements have been prepared ITh accordance with Accountin8 and Reportin8 by Charities.. Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic off Ireland IFRS 1021 leffective l January 20151- (Charitie5 SORP IFRS 10211. the Financial Reportin8 Standard applkable in the UK aThJ Republlcof Ireland IFRS 1021 and the Charlties Act 2011. The financial 5taternent5 are prepared ITh 5terlin& which is the hjnrtional currency of the chafity. Monetary arnounts in these financial statements are rounded to the nearest £. Nation5 Di5ciple5hip Enterprise rneets the definition of a public benefit entity under FRS 102. A55et5 and liabilitie5 are initially reco8ni5ed at historical c05t or transaction valve Unle55 otherwise stated in the relevant accountin8 policy notelsl. Golni ¢on¢¢m At the time of approving the linancial statements and having due regard to the impact of COVID-19, 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 8oin6 concern basis ol accountins in preparing the financial Statements. In¢omlni r•sour¢•i All incomin8 resources are Included In the statement of firsancial actknties when the charity Is entltled to the Income and the amount can be quantified with reasonable accuracy. The lollowin8 specilic policie5 are applied to particular cate8ories ol income. Donation5 and le8acie5 are included in lull in the Statement ol Financial Activities when received. EXPendU Expenditure Is recognised once ihere Is a legal or coThstrurtNe obli8ation to make a payment to è third party, It Is probable that settlement will be required, and the amount of the obli8ation can be measured reliably. Expenditure is classified under the lollowin8 actNity headings.. Costs of rai5in8 lund5 are the direct and indirect costs of raisin8 fuThds for charitable purpose5. Charitable a£tivitie5 include expenditure a550Clated with the provision of the rhariws 5eryice5 and include both the dIrt costs and support tosts relating io ihese artivrties. Support £OSts include central functions and have been allocaied to attlty Cost cate8orles either direttly where dentifiable or on a basis of time spent on supportlllg and man38in8 projerts. Other expenditure represents those items not falling into anyother headin8. Funds 5trurlure Restritted fvnds a funds subjert to spe¢th¢ restrKtive condttions IM5ed by the donor or by the purp¢ise of the contratt/monles recefved. The purpose and use of restrirted funds are set Oui in note 15 to the flnanclal ststements. General fvnds are unrestricted funds. whith areavailable for use at the discretion of the trustees in furtherance of the geneval objectives ol the charity. io
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2021 Actountlng Polkles fcajthJ Flxed Assets All fixed a55et5 aTe intded at net kx)ok valuÈ. AdditH)ns of a SIne item or a Rroup of sirnilaT Iterns ÈxcÈèdin8 £5 arÈ cbpitalised at COSt. The trustees cons6dÈr that the valuation remains appropriate as at 31 Match 2021. Tangible fixed assets are depreciated over their esiimated usefvl e(onom* lives as lolkjws.. Flxtures and fittlngs- 25%on cost Cash at trarth and In hand Cash at bank and Cash in hand intludes cash arKI short term highty li4UrtI ifivestments with a short matudty of three months or less from thè date ol atquisitit>n or opening of the deposit or similar attount. Cr¢dltors and prov5slons Creditors and provision5 are recognised where the charity ha5 a present obligation resultin8 froffl a past event that wlll probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be rneasured or estimated reliably. Qeditors and piovi5i00s are IrMallY reco8ni5ed at their 5ettleinent amount after allowing foi anv trade di5count5 due Fln•n¢l•l Insirumerfs The charity oTrly has financial assets and financial liabilities of a lind that qualify as basic financial Instrument5. Baslc financial instruments are inltialty re(08ni5ed at iransaction value and subsequeThtty measured at their settlement value with the exception of bank loans which are subsequently measured at arnortised c05t usin8 the effective interest rnethod. Jud8•m•nts and k•y sour¢•s of •stlm•tlon un¢•rt•lnty In the èpplieation of the ¢hèriV$ 8¢wunting policies. the trustees are re4uired to make judgements, estimates and assumption5 about the carrying amount of •55ets and liabilitie5 that are not readily apparent frorn other 50ur£e5. The estimates and associated assumptions based on historKal experience and other fattors that are Considered to be relevant. Attual resuhs may differ from these estimates. The estlmètes and underlying assumptions are reviewed on an on8oin8 basis. Revisions to accounting estimates are reco8nlsed In the perlod Sn which ihe estimate is revlsed vthere the re¥Lsion affeus only that period. or in rhe period of the revisSon and future perlodswhere the rewsion affects both current arsd fvture periods. Income from donat10ft5 and le8acles Unrt5tricted Funds 2011 Restricted Funds 2021 To¢al Unrestricted 2021 Fund5 2020 Restricted Fund5 2020 Total 2019 Donation5'. Gift aid donations 5.744 25.931 31.675 47.841 47,841 5,744 25.931 31.675 47.841 47,841 li
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2021 Incomefrom oihertradln8 *rtMt5És Unrestrkted Fund5 2021 Restrlcted Fund5 2021 Total Unrestrtcted 20ZI Funds 2020 Restricted Funds 2020 Total 2020 Gifts and donations income Child Sponsorship Service5 Mi5cellaneou5 income 2.836 29.124 8.344 325 199.051 1,434 3.161 228,175 9.778 2,040 IOJ.037 ¥228 41,393 161.265 66,981 119225 99,621 42,3d4 2,810 243,154 Anatysls of eXPendre on ch•rltable adlddes li 2020 Charltable expendlture KCC fund expenditure 80,638 147,533 188,833 268.627 228,171 Anatysls ol staff Costs. Irust••s' r•mun•r•tlon and th• ¢0rt4lk•y m•n•t•m•nt p•rsonn•l 2021 2020 S•larles and wa8es 47,354 35.998 47,354 35.998 No employees had employee benefrts in excess 01 £60,( 12020.. NIU. Pension costs are allocated to acthities ITh p¥oportion to the related staffing Costs incutted and are wholly£har8ed to unrestrictedfunds. The charity trustees were not pald or receNed any other beneffts from empknymeni with the charfty in the year1202Q. Salaries and wa8e5 Costs includes É32.776 12020.. £22,091) paid to one trustee for 5er¥l(es In the year. Payment5 totallinE £2.08312020.. £6.3441 were made to one12020.' onel trustee in respert of reirnbur5ernent of charity e¥pense5 incurred personally. Staff numbews 2011 2020 Number Number The average rnonthty head couht of employeesdurim8 theyearwas: Administrative staff Taxation The charity is exempt fvorn tax on income and gain5 falling within sertion 9)5 of the Taxe5 Act 1988 or sertion 252 of thÈ Taxation of ChargeablÈ GainsAtt 1992 to the ÈxtÈntthat th3[ 3ppliÈd to its tharitable objÈtts.
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2021 10. Net Iromel1expendUrè> for the year 2021 2020 Thls Is ststed after £har8lng'. Indèpendènt Examiner fees- for indÈpÈndent examination l520 2.520 11. CoMmments under Opera1 aSe$ The Company leases offite space under formal alIng1•Se$. The lease ayeemeni terminates in July 2021. Land and BulldlTh 2021 2020 Total minirnum lease paymt$ under nortN¢ell•b1e operatlllg ¥St art •$ follows.. Within I year Within 2- S year5 Over 5 year5 3.1th) 9,3 3.1cl 3,100 12.4CM) 12. Tan8lbh fix•d •ss•ts Offl¢• Equlpm¢nt Cost At L April 2020 Additions Oisp05a15 1,5CKI At 31 March 2021 1,5C#J D•pr¢l•iion At L April 2020 Char8e for the year Released tsn disposal 1.5LKI At 31 March 2021 1,5C#) N•t bookvak At 31 March 2021 At 31 March 2020 13. Debtor5 2021 2020 Prepayments Other debtors I803 710 2.B03 3.513 2.803
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2021 14. Credltors: Amountslalllng due wlthSn one year 20Zi 2020 Trade creditors Other taxes and srxial securit5 Accrua15 37,847 639 2,100 27,988 618 2.520 40,586 31,126 15. Aty51$ ol restrfrted ch•ritle fvry15 Funds at l April 2020 Fund5 It 11 March 2021 InrnI Resouros Resourees ExpendÈd Tr•nsfers Restrlded funds KCC fund 139.665 125,552 1147,4181 179,8621 37,937 The resirided fvno Is for the corttlrtuafife of the KampaLI Children's Cenire IKCCI and Child sp)nsorshlp thereln. 16. An•lysls ol ynrestrkted ¢h•rft•bbe fvnds Funds ¥t l April 2020 Funds •1 31 Mar¢h 2021 In¢omlbY Resources Resouytes Expermled Tr•nsfe Unrestrfrted lunds Genefal funds 182,3341 11213091 79,862 11,288 17. R¢contlllatlon ol net mo¥em¢nt In fvnds to n¢t tash Ilowfrom oporntlbyrtItles 1021 2020 Net movemeni In funds Increaselldecreasel Sn creditors Ilncreaselldecrease in debtors 18.1061 62.824 16591 15071 61,658 18. Aelated party transactlo A Muwonge was reimburstil expenses iA¢urred persoNallyamountinB to f2,08312020.. £6,344>. A Muwon8e recei¥ed paymentsavnountinglo £NIL12020.. £2.3) relating to his Servi$. A Muwonge wa5 paid a Salary in theyear of £32,77612020= £22.CV311. 19. Anatysis of chanBe5 in fvnd5 The charity had no debt duringthe year. 14
NATIONS DISCIPLESHIP ENTERPRISE Detailed Statement of Financial Activities Year ended 31 March 2021 zi 2020 Income= Restricted donatiohs Spon50r5hip Services Gift aid donations Mistellaneous intome 3.161 228,175 9.778 47.841 161.265 66.981 31.675 260,5ZI 290.995 Expendlture.. Donations to NDE U8anda Due5 and sub5cription5 Mi5cellaneou5 expen5e5 Petty Cash Professional fees Rent, rates and utilities Repairs and maintenance Statlonery. postage and delivery Telephone Wages and salarles Travel and other expenses Accountancy fees 33 6.113 151.157 2.473 2.161 7.324 10.370 466 538 967 47,354 5Jl 2,520 14,116 11.695 874 3SO 920 35.998 5.107 2.520 268.627 228.171 Net bncorn1n1ou401n1) resources lor the year 18.1061 62,824