NATIONS DISCIPLESHIP ENTERPRISE
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
For the year ended
31 March 2023
Charity Number 1111488

NATIONS DISCIPLESHIP ENTERPRISE
Contents
Page
Members Of The Board And Professional Advisors
Trustees Annual Report
Independent Examiner's Report To The Trustee5 Of Nations Discipleship Enterprise
Statement Of Financial Activities Ilncluding Income And Expenditure Accountl
Balance Sheet
Statement Of Cash Flow5
Notes To The Financial Statements
The following pages do not form part of the accounts:
Detailed Statement Of Financial Activities
14

NATIONS DISCIPLESHIP ENTERPRISE
Members of the Board and Professional Advisors
Reglstered Charlty name
Nations Discipleship Enterprise
Charity Number
1111488
Executive Committee
A Muwonge
D Harman
S Taylor
Reglstered OffSce
6 Broad Road
Sale
Cheshire
M33 2AL
Independent Examlner
Mitchell Charlesworth (Auditl Limited
Chartered Account3nts
3" Floor
44 Peter Street
Manchester
M2 5GP

NATIONS DISCIPLESHIP ENTERPRISE
Trustees Annual Report
Year ended 31 March 2023
The Trustees present their report and the unaudited account5 of the charity for the year ended 31 March 2023.
Reference and admlnlstratlve detslls
Reference and administrative details are shown in the schedule of members of the board and professional advisers on page
l of the accounts.
Trustees
The trustees who served the charity during the period were as follows..
A Muwonge
D Harman
R Bowers (Retired as trustee for Nations Discipleship Enterprise on 31.12.20221
S Taylor (Appointed as trustee for Nations Discipleship Enterprise on 01.01.20231
Status
Nation5 0i5ciple5hip Enterprise was constituted by a Declaration of Trust dated l June 2005.
Our Maln Objectives
Nations Discipleship Enterprise is founded on a mission to alleviate poverty, and support the vulnerable children and
communities of Uganda. The charity extends itself through Destiny 8ridge Academy, Kampala Children's Centre IK.C.C.I, and
Destiny Bridge Churches. Today, Kampala Children's Centre stands as a core project of the charity. Through its medical
centre. housing, primary and STEM Centre, it'5 offering vital relief frorn poverty. It compassionately f05ter5 the children in
its care and equips them with industry skills. It offers workplace development proerams, creative courses and full access to
Destiny Africa Children's Choir International tours. It's also investing in the community, extending leadership, health care
and Skill development programs both locally and nationally.
Goveman¢e
Governed by trustees, the board oversees the implementation of policy and recruitrnent of Senior staff for the charity.
Trustees are selected from a wide range of relationships established through the missionary work by the founder, Arnold
Muwonge. Trustees are expected to understand the vision and objectives of the charity and promote its values. All new
trustees are subject to the approval of existing trustees and are to actively support the communitie5 Wlthin which we
operate. Although founded upon Christian values. Nations Discipleship Enterprise 5erve5 per50n5 from all background5.
The day-to-day management of the charity has been delegated to Leah Fletcher. This is overseen by Arnold Muwonge
(Trusteel and the trustee board.
Remunerarion levels are set by the Trustees and are reviewed on an annual basis.
The Trustees have reviewed the risk5 faced by the Ch3rity. and systems have been established to manage those risks.
Core Oblectlves and Alllvltles
The charity consider5 the provision ol housing. food, education and healthcare to vulnerable children as one of its primary
objettives. Its core values further include the mentoring of young people and the trainin8 of church, business and
community leaders.
The trustee5 confirm that they have referred to the 8uidance contained in the Charity Comrni55ion'5 general information on
public benefit when reviewing the Foundation's aims and objectives and in planning future activities.
End of Year Report for the period ended Mzrch 2023
NDE UK has continued to work hard to create programs 2nd support the work of Kampala Children's Centre, Uganda. Our
UK tru5tee5. Staff and volunteers have worked hard to ensure that UK administrative. governance. and fundraising efforts
are well coordinated and beneficial to the entire charity. In Uganda we have continued to give the best care to the rn05t
needy children and young people living in Wakiso town council and its neighbouring communities through our warm loving
children's horne, Kampala Children's Centre IKCCI and schools.. Destiny Bridge Academy, Primary and Kindergarten as well
as Stride High School.

NATIONS DISCIPLESHIP ENTERPRISE
Trustees Annual Report {CL￿tInued)
Year ended 31 March 2023
Financial review
During the year, incoming resources raised amounted to £182,750. Resources expended on the activities of the charity
amounted to £258,257. The closing fund balance is £136.1321 and will be utilised in the future for charitable activities.
Finantin8
The charity raise5 1t5 funds from individuals, churche5 and well-wishers who subscribe to the phi1050phy of its causes. Funds
are raised for specific causes, restricted or allocated as per donor preference, Due to the shortage of lull funding for the
charity's prosrarns. the charity does not hold a reserve account except in the form of unused restricted income which later
gets allocated io the intended projeets.
Educatlon
P05t Covid-19. 2022/23 has been a year of regrouping and restarting sotne of the program5 that had been closed oll or
scaled down. We have been able to renovate and rejuvenate the kindergarten and the primary school. We have offered
scholarships and free education to 327 children frorn within the Waki50 and Kampala district areas. We continue to Scale up
education as it's crucial to supporting children and families within our service area.
Childcare & Health
It's been an exciting time since our medical cenier was partly opened io the children, students, and staff from Kampala
Children's Centre, our schools, and cornmunity-SUPPOrted parents and students.
Post Covid-19
The Covid-lg season has seen some significant change in lifestyle and financial priorities from some of our funders and
supporters- however, it's a fruitful year ahead due to the changes we are putting in place.
THEYEARAHEAD
We are regenerating the kindergarten and primary school by renovating. hiring new staff and stre3mlining the curriculum to
offer the best education possible.
We are actively building towards sustainability by mobilising volunteer engagement and resources from within U8anda in
ddition to the support we receive from the UK.
Destiny Africa. one of our main fundraising arms. will tour the UK again to rejuvenate and increase sponsor and stakeholder
engagement.
Welcome volunteers back to the Centre. Volunteers bring crucial skills, support and motivation to staff and children.
Keep growing the child sponsorship program in order to support more orphans and marginalised children and young people
who desperately need housing education and support.
THE LONG TERM
uild towards sustainability by looking at mobilisirig local resources or usirig available resources towards self-sustainability.
Keep developing the STEM Centre at Kampala Children's Centre to offer STEM skills and employable skills to young people
and young 3dult5 from within Wakiso and Kampala areas.
Adhering to local regulations, we will continue to resettle back in the community young adults who have grown through the
care of Kampa13 Children's Centre
Since the Children'5 home infrastructure 15 a1rn05t 20 year5 old, we will actively rnobili5e resource5 to renovate and develop
All thls ¢ouldn't have been posslble wlthout ihe generoslty of rjur supporters and the commltment from our staff
and volunteers. We are eternally grateful for your support. Thank you. May God richly ble5S YOU.

NATIONS DISCIPLESHIP ENTERPRISE
Trustee5 Annual Report l(L￿trAi￿*1
Year ended 31 March 2023
Independe￿ Emmlner
Having expressed a willin8ness io continue in office, a rewlution for the appointment of Mitchell Charlesworth will be
proposed aE the forth¢ombn8 Annual Genefal Meetin8.
Statement of Trustees. Re5pon51bllftles
The Trustees are responsible lor preparing the Trustee5' Annual Report and the financial 5tatemonts in accordance with
applicable law and United Kin8dom Account¢n8 Standards (United Kingdom Generally Accepted Accoun(in8 Practicel.
The law applicable io chariries in England and Wales requires ihe trustees to prepare financial statements lor eaih ffinancial
year which g¥ve a tfue and faiv vlew ol the state of affalrs of the thafily and ol the Sncomlnx resoui¢es and applltation of
resources of the charity for that period. In Pfeparing these finantlal statements. the trustees are required to:
select suitable accounting polscies and then apply them consSStently',
observe the methods artd prlnckples in ihe Chaylties 50RP-
make judgements and estSmates that are reasona￿e and pwdent,.
state whether applicable accounting standards have been f¢)Ilowed. subject to any material departures di5c105ed and
explained In the financlal statements,,
prepare the Ilnancial siatement5 on the Rolng toncem basis unless It Is inappropriaie to presume that the charlty will
Cont￿nUe in operation.
The Trustee5 are respJn5ible for keeping proper accour+ting records that disclose with reasonable accuracy at any time the
financial position 91 the charity and enable them to ensure ihat the financial siatements comply wilh the Charities Aci 2011,
and Ehe Chariiy IA¢counts and Reponsl Regulations 2￿$ and the provis¢ons ol ihe rrust deed. They are also responsible for
safe8uartlin8 the assets of the charity and hence lor takin8 reasonable sieps lor ihe prevention and dereciion of fraud and
othef irregularliie5.
st¥n￿l ￿ order of the Tru5teè5
1610112024
O Harman
Trt￿te*

NATIONS DISCIPLESHIP ENTERPRISE
Independent Examiner's Report to the Trustees of Nations Discipleship Enterprise
I report to the charity trusiees on my examination of the accounts of the charity for the year ended 31 March 2023 which
are Set out on pages 6 to 14.
Re5pon5ibilities and ba515 of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the
Charities Att 20111.the Att'l.
I report in respect of my examination of the charity's accounts Carried out under section 145 of the Act and in carrying out
my examination I have followed all the applicable Direction5 given by the Charity Commission under section 14515llbl of the
Act.
Independent e¥amlner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connedion with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the Act,. or
the accounts do not accord with those records.. or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in
the Charities (Accounts and Reports) Regulations 2008 other th3n any requirement that the accounts give a 'true and
fair view, which is not a matter considered as p3rt of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in thi5 report in order to enable a proper understanding of the account5 to be reached other than that I draw
attention to the Accounting Policy on Going Concern in the financial statements. The organisation incurred a105s of £36.132
during the year ended 31 March 2023 and, as of that date. the orBanisètion's current liabilities exceeded its current asset5
by £36,132. As stated in the Accounting Policy on Going Concern these @vents or conditions along with other matters as set
out in this note, indicate that a material uncertainty exists that may cast significant doubt on the organisation's ability to
continue as a going concern.
Jamlelee Johnston CA
Independent Examiner
Mitchell Charlesworth IAuditl Limited
3rd Floor
44 Peter Street
Manchester
M2 5GP
1610112024

NATIONS DISCIPLESHIP ENTERPRISE
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2023
Unrestricted
Funds 2023
Restricted
Funds 2023
Total
Fund$ 2023
Unrestricted
Funds 2022
Restricted
Funds 2022
Total
Funds 2022
Notes
Income:
Donations and legacies
4,376
19,808
24,184
5.619
22.105
27,724
Other trading activities
34,741
123,825
158,566
45.588
129.364
174,952
Total income
39.117
143,633
182,750
51.207
151,469
202,676
Expenditure
Expenditure on charitable
80.186
178,071
258,2S7
76.585
135,941
212,526
Total expenditure
80.186
178,071
258,257
76.585
135,941
212,526
Net incomellexpenditurel
141.0691
134A381
17S.S071
125.7381
15.528
19,8501
Net movement of funds In the
vear
141.0691
134,4381
175.5071
125.3781
15.528
19,8501
Reconciliation ofAunds
Total funds brought forward
1,057
38,318
39,375
11.288
37.937
49,225
Transfer between funds
15.147
115.1471
Total funds carried forward
140,0121
3,880
136.1321
1,057
38,318
39,375
The statement of financial activities includes all gains and losses recognised in the year
All income and expenditure derive from continuing activities

NATIONS DISCIPLESHIP ENTERPRISE
Balance Sheet
As at 31 March 2023
31 March
2023
31 March
2022
Notss
xed assets
Tan8ible assets
Iz
Current aSSèts
Debiors
Cash at bank and Sn hand
13
2,914
38.544
2.988
95,078
Credltors: Amounts fallln8 due wlthln one year
{77.5901
158,6871
Net current Iliabilitiesll¥ssets
{36.1321
39.375
Net assets
{36.1321
39,375
The fvn¢t5 Of the tharttv
Restrlctecl income funds
Unresiricteil Income funds
15
16
38,318
1,057
{40,0121
Total charlty lunds
{36.1321
39,375
These Iln•n¢i•l st•tem¢nts wore approved by the members of the ¢ommlttee and authorlsed lor issue on th•
1610112024
and are 54ned on thelr behalf b¥-
O H•rn￿n
Trustee

NATIONS DISCIPLESHIP ENTERPRISE
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Notes
Cash flow from operatlng artlvltles
Cash generated by operating activities
17
156,5341
8,780
Net cash loufflowll Inflow from operatlng actlvltles
156,5341
8,780
Net cash used In Investln8 actlvltles
Net Idecreasellin¢rease In cash and cash
equlvalents
156,5341
8,780
Cash and cash equivalent5 at beginning of year
95,078
86,298
Cash and cash equlvalent at end of year
38,544
95,078

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2023
Company information
Nations Discipleship Enterprise is a charity incorporated in England and Wales. The registered office is 6 Broad Road.
Sale, Cheshire, M33 2AL.
A¢¢ountln8 Policies
The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the preparation of
the financial statements are as follows-.
Basls of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporring 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 IFRS 1021 (effective l January 20191 Icharities SORP IFRS 10211.
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial statements are prepared in sterlin& which is the functional currency of the charity. Monetary amounts in
these financial statements are rounded to the nearest £.
Nation5 Di5ciple5hip Enterprise meet5 the definition of a public benefit entity under FRS 102. As5et5 and liabilities are
initially recogni5ed at historical c05t or transaction value unless Otherwise stated in the relevant accounting policy
notel51.
Goin8 Concern
At the time of approving the financial statements, the Trustees have a reasonable expettation that rhe charity has
adequate resource5 to continue in operational existence for the lore5eeable future. Thus. the Trustees continue to
adopt the going concern ba515 of accounting in preparing the financial 5tatement5.
It has been challenging during and post-COVID-19, with many fundraising activities hampered by our supporters.
lifestyle changes and global economic shocks. However, we look fOn￿ard to an improved financial situation in the short
and medium term since Destiny Africa Children's Choir, one of our primary fundraising arms, will be in the UK from
April 2023, reaching out to our support networks. It's also planned that they will return in the subsequent years. In
additlon, we are actively building long-term support relationships with schools and churches across the UK.,
Incomin8 reSoU￿e$
All incoming re50urce5 are included in the statement of financial activities when the charity is entitled to the incorne
and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular
categories of income.
Donations and legacies are included in full in the Staternent ol Financial Activities when received.
Empenditure
Expenditure 15 recognised once there is a legal or constructive obligation to make a payrnent to a third party. it 15
prob3ble that settlement will be required, and the 3mount of the obligation can b& measured reliably. Expenditure is
classified under the following attivity headings..
Costs of raising fund5 are the direct and indirect costs of raisin8 fund5 for charitable purp05e5.
Charitable activities include expenditure associated with the provision of the Charitvs services and include both
the direct costs and support costs relating to these activities.
Support costs include central functions and have been allocated to activity cost categories either directly where
identifiable or on a basis of time spent on supporting and managing projects.
Other expenditure represents those items not falling into any other heading.

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2023
Accounting Policie5 Icontinuedj
Funds strurture
Restricted funds are funds subject to specific restrictive conditions imposed by the donor or by the purpose of
the contract/monies received. The purpose and use of restricted funds are set out in note 15 to the financial
statements.
General funds are unrestricted funds, which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity.
Fixed Assets
All fixed assets are included at net book value. Additions of a single item or a group of similar items exceeding £500 are
C3Plt31ised at cost.
The Trustees consider that the valuation remains appropriate as at 31 March 2023.
Tangible fixed assets are depreciated over their estimated useful economic live5 a5 follows..
Fixtures and fittings- 25% on cost
Cash at bank and In hand
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three
tnonths or le55 frorn the date of acqui51tion or opening of the deposit or sirnilar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will
prob3bly result in the transfer of funds to a third p3rty and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any
trade discounts due.
Financial instrument5
The Charity only ha5 financial assets and financial liabilities of a kind that qualify as basic financial instrurnent5. Baslc
financial instruments are initially recogni5ed at transaction v31ue and subsequently measured at their settlement value
with the exception of bank loans which are subsequently measured at 3mortised cost using the effective interest
method.
Judgements and key sources of e$timatlon untertalnty
In the application of the Charity's accounting policie5, the Trustees are required to make judgements. estimates and
as5UrnPtions about the carrying amount of 3S5ets and li3bilitie5 that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The e5tirnate5 and underlying a55UrnPtions are reviewed on an ongoing basi5. Revi5ion5 to accounting estimate5 are
recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of
the revision and future periods where the revision affects both current and future periods.
Income from donatlons and legacles
Unrestrl¢ted
Fund$ 2023
Restrl¢ted
Funds 2023
Total Unrestricted
2023
Funds 2022
Restricted
Funds 2022
Total
2022
Donations
Gift aid donations
4,376
19,808
24,184
5,619
22,105
27,724
4,376
19,808
24,184
5.619
22,105
27,724
io

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Flnanclal Statements
Year ended 31 March 2023
Incomè from other tradSni actI¥￿Ie$
Unre5trlcted
Funds 2023
Restrlrted
Funds Z023
Total Llnre5tricted
2023
Fuftds 2022
Restrlrted
Funds 2022
Total
2022
Chlld sponsorship
Servbces
Mis¢ellaneous In¢ome
Z5,372
9,369
111,552
12,273
136,924
21,642
29.407
15.630
551
114.178
15.186
143,585
30,817
550
34.741
123A25
1S8.$66
45,588
129.364
174,952
Analy515 of expendfturè on Iharftable actlvlties
2023
2022
Charitable expenditure
KCC fund expenditurt
0.186
178.071
76,585
135.941
258,257
215.526
Analysis of staff t05ts, Tru5t•es' remuneration and the cost of key managemtnt
pEr50nnol
2023
2022
Salafies and wa8es
4Y.094
49.Q85
49.094
49.085
No 12022.. Nol employees had employee benefits In excess 01 £60,0￿. Pension cosis are all¢xaied io a￿[VIlle$ In
proportion io the relaied stallin8 cosis Inc*Jrred and arewholly chaf8ed io vnresiri¢ted funds.
Salar￿9 and wages tosts irtludes £32,91911022.. £33.S531 pald io one Trustee lor ser¥Tr￿s in the year.
Staff number5
2023
Number
2022
Number
The average monthly number of employees durine the year was..
Administrative staff
TaxatiDn
The chafiiv is exempr from lax on income and 8ains lallin8 Wlthin seaion 505 01 the Taxes Att 1988 or settlon 252 01
IheTaxation ol Chargeable Gains Aci 1992 ro ihe emteni ihat these ale applied to its Charitab￿ objects.
li

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2023
10. Net incomellexpenditurel for the yezr
2023
2022
This is stated after charging=
Independent Examiner fees- for independent examination
2,S75
2,520
11. Commitments under operating leases
At 31 March 2023. the ch3rity had outst3nding commitments for future minimum
lease payments under non-cancellable operating leases, which fall due as follows..
2023
2022
Land & Bulldln8S
Within one year
Two to five years
Greater than five years
9,644
33,755
9,644
38,578
4.822
43,399
53,044
12. Tangible fixed assets
oirice
Equlpment
Cost
At l April 2022
Addition5
Disposals
1,500
At 31 March 2023
1,500
Depreciation
At l April 2022
Charge for the year
Released on disposal
1.500
At 31 March 2023
1.500
Net book value
At 31 March 2023
At 31 March 2022
13. Debtors
2023
2022
Prepayments
other debtors
2,6S5
259
2,903
85
2,914
2.988
12

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2023
14. Creditors: Amounts falling due within one year
2023
2022
Trade creditor5
Other taxes and social secuTlty eosts
Accruals
75.015
56.285
832
1.570
2.575
77.590
58,687
15. Analysis of re5tricled charitable fund5
Funds at
l April
2022
Funds at
31 March
2023
Incoming
Resources
Resources
Expended
Transfers
Restricted funds
KCC fund
38.318
143.633
1178,0711
3A80
The restricted fvnd is for the continuance of the Kampala Children's Centre IKCCI and child sponsorship therein.
16. Analysls of unrestrlcted Charltable funds
Funds at
l April
2022
Funds at
31 March
2023
Incoming
Resource5
Resources
Expended
Transfers
Unrestrlrted funds
General funds
1,057
39,117
180,1861
140,0121
17. Reconciliation of net movernent in funds to net C35h flow from operating activitie5
2023
2022
Net movement in funds
Increaselldecreasel in creditors
Ilncreaselldecrease in debtor5
175,5071
18.903
72
19,8501
18.101
529
156.5341
8,780
18. Related party transaction5
A Muwonge wa5 paid a salary in the year of £32,91912022.. £33,553).
19. Analysis of net debt
The charity had no debt during the year.
13

NATIONS DISCIPLESHIP ENTERPRISE
Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
In¢ome:
Sponsorship
Service5
Gift aid donations
Miscellaneous income
136,924
21.642
24,183
143,585
30.817
27.724
550
182,749
202,676
Ejtpenditure..
Donation5 to NDE Uganda
Dues and 5ubscription5
Miscellaneous expenses
Petty c3sh
Professional fees
Reni, rates and utilitSes
Repairs and maintenance
Stationery, p05ta8e and delivery
Telephone
Wage5 and 5alarie5
Travel 3nd other expenses
Accountancy fees
177.618
2.026
1,117
150
6.230
11,935
1.543
457
714
49,094
4.032
3,340
135,836
3,616
3.212
100
5.671
7,664
1,599
836
811
49,085
2.570
2,520
258,256
212,526
Net out8oin8 resourtes forthe year
175.5071
19,8501
14