NATIONS DISCIPLESHIP ENTERPRISE
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
For the year ended
31 March 2024
Charlty Number 1111488

NATIONS DISCIPLESHIP ENTERPRISE
Contents
Pay
Members Of The Board And Professional Advisors
Trustees Annual Report
Independent Examiner's Report To The Trustees Of Nations Discipleship Enterprise
Statement Of Flnancial Actlvities Ilncluding Income And Expenditure Account)
Balance Sheet
Notes To The Financial Statements
The followlng pages do not fom) part of the accounts:
Detailed Statement Of Financial Activities
14

NATIONS DISCIPLESHIP ENTERPRISE
Members of the Board and Professional Advisors
Re8lstered Charlty name
Nations Discipleship Enterprise
Charlty Number
1111488
Exttutive Committee
A Muwonge
D Harman
S Taylor
Reglstered Office
6 Broad Road
Sale
Cheshire
M33 2AL
Independent Examiner
Mitchell Charlesworth (Audit) Limited
Chartered Accountants
rd
3 Floor
44 Peter Street
Manchester
M2 5GP

NATIONS DISCIPLESHIP ENTERPRISE
Trustees Annual Report
Year ended 31 March 2024
The Trustees present their report and the unaudited accounts of the charity for the year ended 31 March 2024.
Reference and admlnlstratlve detslls
Reference and administrative details are shown In the schedule of membefs of the board and professlonal athiisers on page
l of the accounts.
Truslees
The trustees who sefved the charity during the period were as follows:
A Muwonge
D Harman
S Taylor
H Da Costa (Appointed 2W Aprll 20241
status
Nation5 Disclpleship EDterprlse was constituted by a Declaration of Trust dated l June 2￿5.
O¥erview
Thi5 report outlines the activitie5. achievements. and challenges faced by NDE-Network over the past year. highlighting our
pro8ress in 8overnan¢e. straie8ic initiati¥es. and operational execulion. As trustees, our colleuive efforis have been focused
on ensurin8 the sustainability. effertiveness, and lon8-term impart of the ministry across the network we serve.
Oui Main Objective5
Nation5 Discipleship Enterprise is founded on a mi55i0n to alleviate poverty, and support the vulnerable children and
communities of Uganda. The chariiy extends itself through tkstiny 8ridge Academy. Kampala Children's Centre IK.C.C.l. and
Destiny Bridge Churches. Today. Kampala Children's Centre stands as a core project of the charity. Throu8h its medical
centre, housing, primary and STEM Centre. it's offering vital relief from poverty. It compasslonately fosters the children in its
care and equip5 thern with industry skills. It offers Workpla￿ de￿10pment programs. creative courses and full acce55 to
Destiny Africa Children's Choir International tour5. IV5 also investing in the cornmuntty. extending leadership. health care
and skill de¥elopment programs boih locally and nari(￿ally.
Governance
Governance ha5 remained a cornerstone of our artivitie5. Tru5tee5 in the UK and Uganda have collaborated to align our
goa15 and strategies while addressing region-specifit needs. Key areas of focus indude:
Strate8Oc Dlrertlon: Trustees have played a pivotal role in 5hapin8 the chariWs strate8ic direction. ensurin8 ali8nment with
our lon8-term vision and mlssion.
Recrullment and Slaff Support: Enhanced recrultment processes and advocacy for sustalnable stsff funding to support our
growing team.
Core ObJertI￿ and Actfvltles
The charity considers the provision of housin& food. education and healthcare to vulnerable children as one ol its prlmary
objectives. lis core values further include the rnentorin8 of young people and the trainin8 of church. business and
community leader5.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general information on
public benefit when reviewin8 the Foundation's aims and objectives and in plannin8 future activities.
End of Year Report for the pefiod ended March 2024
NDE UK has continued to work hard to create prograrn5 and 5UPPOrt the work of Kampala Chiklren's Centre. Uganda. Our UK
trustees. staff and volunteers have worked hard to ensure that UK administrative. govemance, and fundraising efforts are
well coordinated and beneficial to the entire charity. In Uganda we have continued to gwe the best care to the most needy
children and young people livin8 in Wakiso town council and its nei8hbourin8 communities throu8h our warm lovin8
ehSldren's home. Kampala Children's Cenire IKCCI and schools.

NATIONS DISCIPLESHIP ENTERPRISE
Trustees Annual Report IConiwM*él
Year ended 31 March 2024
Flnanclal revlew
During the year, incorning resources tsised amounted to £257.505. Re50urce5 expended on the attivities of the charity
amounted to E178,738. The clo5in8 fund balance 1$ 42.63. and will be utili5ed in the future for charitable activitie5.
Financing
The charity raises its funds from individua15. churche5 and well-wishers who subscribe to the philowphy of its cau5e5. Fund5
are raised for specific cause5. re5trirted or allocated as per donor preference. Due to the Shortage of full fundin8 for the
tharitV5 pro8rams, the charity does not hokl a reserve account except ID the form of unused restrirted income which later
8ets allocated to the intended projerts.
Key Athlevements
Despite challenges, the tharity has achieved significant milestones:
Chlldcare: Kampala Children's Centre continues to ihrive by Pfoviding care to Ofphaned and vulnerable children.
ensuring a safe and nurturing environment for their growth and development.
Health¢are: Significant efforts have Bone inlo ihe Destiny Medical Cenire. developed to serve the cenire, schi)ols,
Destiny Africa. and the Wakiso community. Plans to ful￿ open the medical centre to the broader communwty in 2025
remaln on track.
Destlny Afrlca Chlldreft's Cholr: As part of the financial recovery sirategy. Ihe UK hosted the Destiny Africa Children's
Choir'5 .1 Am Loved, tour from Ortober to December 2023. The retum to in-person performances rejuvenated tie5 Wlth
supporters and slren8thened bonds with stakehoklers.
Education: The charity continues to provide education through the Destiny Bridge Academ•es to children at Kampala
Children's Centre, those resettled in the comrnunity but Slill In education. unlversty and colleges. and chlldren In elght
other communities across the country.
STEM Educatlon: The introduction of STEM educaiion at Destiny 8rid8e Academy has fostered innovaiion and equipped
students with essentlal skills, preparing them for future opportunities.

NATIONS DISCIPLESHIP ENTERPRISE
Trustee5 Annual Report
Year ended 31 March 2024
Challen8es and Mltl8atlon
Economic Volatility.. Economic challenges have imparted operations, but rttovery efforts through Destiny Africa
and enhanced stakeholder engagement are showing progress.
Skilled Staffing: Outsourcin8 and attrartin8 skills in critical role5 remains a priority.
Flnandal Sustalnabllltr. Closing funding gaps is an on80in8 challenge. Innovative fundraisin8 Strategies and strengthened
donor engagement are being prioritized to ensure program continuity-
tours
Lookin8 Forward to build on our progfess:
Destlny Afrka Tour: Plan and exeC￿e another successful fundraisin8 tour to expand our reath and strengthen financial
stability.
Development of L)e5tiny Bridge Academy: Continue developing the academy to provide quality education and
leadership opportunities for students.
STEM Centre Development: Expand the STEM Centre to foster innovation and equip students with critical skills for the
future.
Sustainability Goals: Mobilize local resources and uiilize available assets to drive self-sufliciency and suxainabiliiy.
Summary
The past year has demonstrated the resilience and dedication of the NDE-Network team and ils trustees. Whlle challenges
remain, our 5igntfic3nt achievements highlight our cornmitment to the children and communitie5 we serve. Looking ahead.
we remain steadfast in our mission to inspire l)ope and transform lives through faith, education, and empowerment.

NATIONS DISCIPLESHIP ENTERPRISE
Trustees Annual Report IConiwM*él
Year ended 31 March 2024
Independent Examiner
Having expressed a wlllingness to continue In offKe. a resolutlon for the appolntment of Mitchell Charlesworth will be
proposed at the forthcomin8 Annual General Meetin
statement of Trustees, Responsibilities
The Trustees are responsible for preparlng the Trustees. Annual Repon and ihe flnancial statements In accordance wlth
applicable law and United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practicel.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial
vear which give 3 true and lair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these financial statements, the trullees are required to..
select Suitable accounting policles and then apply them eonslstently-
observe the methods and principles in the Charities SORP:
make judgements and estimate5 that are reasonable and prudent;
state whdher applicable accounting standards have been followed, subject to any rnaterial departures disdosed and
explained in the financial statements.
prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the charity will
contlnue in operatlon.
The Trustees are responsible for keepin8 proper accountln8 records that dix105e with reasonable accurac¥ at any time the
financial p051tion of the charity and enable them to ensure that the financial 5taternents comply with the Charitie5 Art 2011.
and the Charity IAccount5 and Report51 Regulation$ 2Crt)8 and the provisions of the trust deed. They are a150 responsible for
safeguarding the a55ets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and
other irregularities.
8ned by Ofder of the Trustees
D Harn￿￿
Trustee

NATIONS DISCIPLESHIP ENTERPRISE
Independent Examiner's Report to the Trustees of Nations Discipleship Enterprise
I report to the charity trustees on my examinatlon of the accounts ol the charlty for the year ended 31 March 2024 which
are set out on pages 7 to 13.
Responslbllltles and basls of report
As the charirf5 trustees you are responsible for the preparation of the accounts in accordance with the requirements of the
Charities Art 20111.the Arfl.
I report in respect of my examination of the chafitvs accounts carried out under section 145 of the Act and in carryin8 Qut
my examination I have followed all the applicable Directions 8iven by the Charity Commission under section 145151{bl of the
Independent examSnerfs Staten￿Tht
I have completed my examination. I confim) that no material matters have come to my attention in connection wrth the
examination giving me cause to believe that in any material respert:
accounting records were not kept in respect of the charity as required by settion 130 of the Act: or
the accounts do not accord with those record5: or
the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in
the Charities (Accounts and Reports) Regulations 2(Ki8 other than any requirement that the accounts give a 'true and
fair view. which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connertion wtth the examination to which attention should be
drawn in this report in order to enable a proper understandin8 of the accounts to be reached other than that I draw
attention to the Accountin8 Policy on Goin8 Concern in the financial statements. At the year*nded 31 March 2024 the
Charity had a deficit on its unrestricted funds of £47.170 {31 March 2023.. a deficit of £40.012). As stated in the Accountin8
Policy on Going Concern these events or conditions indicate that a material uncertainty exists that may cast Slgnificant doubt
on the or8anisation.5 ability to continue as a going concern.
Jamlelee Johnston CA
Independent Examiner
Mitchell Charlesworth (Audit) Limited
44 Peter Street
Manchester
M2 SGP
2410112025

NATIONS DISCIPLESHIP ENTERPRISE
Statement of Financial Activities (including income and expenditure accountl
Year ended 31 March 2024
Unrestrfrted Restrkted
Total Unrestricted
Fund5 2024 Fund$ 2024 Funds 2024 Funds 2023
Restrlcted
Funds 2023
Total
Funds 2023
Notes
Donations and le8acies
2.076
.401
15A77
4,376
19.8Q8
24,184
Other tradin8 activities
81.142
160M6
242.028
34.741
123.825
158,566
Total Income
83.218
174.287
257.505
39,117
143,633
182,750
Expefidi￿re
Expendilure on charitable
activities
90.376
88362
178.738
80.186
178.071
258.257
Totsl expendltur•
9).376
178,738
80,186
178.071
258.257
Net Incomellexpendlture)
(7.1581
85,925
78,767
141.0691
134.4381
175.5071
Net movement of funds In the
year
(7.158)
85.925
78.767
141.0691
134.4381
175.5071
Reconciliation olfvnds
Total funds brought forward
140,Olll
(36,1321
1.057
38.318
39.375
Transfer between funds
Totsl lunds carrled forward
147.170)
42.635
140,0121
3,880
136,1321
The statemeni of financial actfvlties Sndudes all galns and losses recognised in the year
All income and expenditure derive from continuin8 acttvities

NATIONS DISCIPLESHIP ENTERPRISE
Balance Sheet
As at 31 March 2024
31 March
2024
31 March
2023
Fixed a55ets
Tangible assets
Currenl assets
Debiors
Cash at bank and in hand
2.423
90,578
2.914
38,544
Credltofs: Afftourrts falllng due wtthln one ytar
14
153.210)
177.5901
Net current (liabilitie5)/a55ets
42,635
136.1321
Net assets
42,635
136,1321
The funds of the charfty
Restricted income funds
Unrestricted Income funds
15
16
89AOS
147.170)
3,880
140,0121
Totsl charity fund5
41635
136.1321
These financial slatements were approved by the members of the committee and authori5ed lor 155ue on the
2410112025
and ar¢ s*ned on thelr behalf by:
D Harman
Trustee

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2024
Company Informatlon
Nations Discipleship Enterprise 15 a charity incorporated in England and Wales. The registered office is 6 Broad Road,
Sale. Cheshire. M33 2AL
Accountini Policies
The Pfincipal accounting policies adopied. judgements and key sources of estimation uncertainly in the Preparation of
the financial staiements are as follows..
Bas15 of preparatlon
The financial statements have been prepared in accordance wilh Accountin8 and Reponin8 by Charities.. Statement of
Recommended PTattice applicable to charities prepèrin8 their accounts in accordance with the Financial Reporting
Siandard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191- (Chorities 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 sterling. which is the functional currency of the chartty. Monetary amounts in
these financial statements are rounded to the nearest £.
Nations Discipleship Enterprise meets the definition of a public benefit entity under FRS 102. A55et5 and liabilitie5 are
nilla1￿ reco8nised at historical cost or tfansactTron value unless otherwise stated in the relevant accounting policy
note(sl.
Goi1¥ Concern
The flnancial statements show a deficit balance on unrestricted funds of £47,170 at March 2024 Ideficit of £40,012 al
March 20231. This is indicative that a material uncertainty exists which may cast doubi on the or8anisation's ability to
Continue as a 8oin8 concern,
Incoming resource5
All Incomln8 resource5 are included in the statement of financial activitles when the charity is entitled to the income
nd the amount can be quantified wlth reasonable accurary. The followin8 speclfic policies are applied to particular
categories of income.
Donations and legacies are induded in full in the Statement of Financial Atttvities when re(eived.
Expenditur•
Expenditure is recognised once there 15 a legal or con5trurtive obligation to make a payment to a third party, it 15
probable that settlement will be required. and the amount of the obligation can be measured reliably. Expenditure is
classrfied under the following actibyty headings..
Costs of raising funds are the dirert and indirect costs of raising funds for charitable Purposes.
Charitable activitles include expenditure assocSaied wlth the provision of the ChariWs services and Include both
the direct costs and support t05ts relatin8 to these activrties.
Support costs include central functions and have been allocated to actNity cost ute8orie5 either directly where
identifiable or on a basis of time spent on supportin8 and mana8ing Pfojects.
Other expenditure represents those items not falling into any other heading.
A¢¢ountin8 Pollcies
Funds slructure
Restrirted funds are funds subject to specific restrictive conditions Imposed by the donor or by the purpose of
the contractlrnonies received. The purpose and use of restricted funds are set out in note 15 to the financial
statements.

NATIONS DISCIPLESHIP ENTERPRISE
General fund5 are unrestrirted funds. which are available for use at the disttetlon of the Trustees in
furtherance of the general objectives of the charity.
Flxed Assets
All lixed a55ets are Included at net book value. Additions of a single item Of a group of similar items exceeding £500 are
capitalised at COSt.
The Trustees consider that the valuation remains appropriate as at 31 March 2024.
Tangible fixed assets are depreciated over their estimated useful economic lives as follows:
Fixtures and Ilttlngs- 2S% on cost
Cash at bank and In hand
Cash at bank and cash in hand includes cash and short-lerm highly liquid investments with a short maturity of three
months or less from the date of acquislt+on or opening of ihe deposit or simllar account.
Creditors and provisM)ns
Creditors and provislons are recognised where the charity has a present obligation resultlng from a past event that wlll
probably result in the transfer of funds to a third party and the amount due to settle the obl￿atIon can be measured or
estimaled reliably. Crediiors and provlsions are r￿rMallY recognised at their settlement amount after allowin8 for any
trade discounts due.
FinaNial instruments
The Charity only has financial assets and financial liabilities of a kind that quallfy as basic financlal instruments. 8asic
financial instruments are initially reco8nised at transaction value and subsequently measured at their Settlement value
with the exception of bank loan5 which are 5ub5equently measured at amort15ed c05t U5in8 the effective interest
method.
Judgements and key sources of estirnation uncertainty
In the application of the Charitrfs accounting policies. the Trustees are required to make jtsd8emenis. estimates and
assumptSons about the carryin8 amount ol assets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historlcal experlence and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estirnate5 and underlying assumptions are reviewed on an ongoinE basis. ftevision5 to accounting estimate5 are
recogni5ed in the period in which the estimate 15 revised where the rewsion affects only that period. or in the period of
the revision and future periods where ihe re¥ision affects both current and future perbods.
Income from donatlons and le8ades
un￿$trI￿ed Re5trirted
Funds 2024
Funds 2024
Total Unrestricted
2024
Funds 2023
Restrirted
Funds 2023
Total
2023
Donations
Gift aid donation5
2,076
13,401
15A77
4,376
19.808
24.184
2,076
,401
15A77
4.376
19.808
24.184
io

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Flnanclal Statements
Year ended 31 March 2024
Income from other trading activities
Unrestricted
Fund$ 2024
Restricted
Fund$ 2024
Total Unrestricted
2024
Funds 2023
Restricted
Fund$ 2023
Total
2023
Child 5ponsorshlp
Services
23,980
57,162
139,276
21,610
163256
78,772
25,372
9,369
111.552
12.273
136,924
21,642
81.14Z
160A86
242,028
34.741
123.825
158,566
Analysls of e¥pendlture on dmrliable aetlvltles
2024
2023
Charitable expenditure
KCC fund expenditure
90.376
88,362
80,186
178,071
178.738
258.257
Analysis of staff costs. Trustees, remuneration and the cost ol key management
personnel
2024
2023
Salaries and wages
49.094
50,863
49.094
No 12023: Pknl empl¢)yees had employee benefrts in exce55 of £60,CW. Pen5iOTr Costs are allocated to activitie5 in
proportion to the related staffing costs incurred and are wholly charged to unrestrirted funds.
Staff numbers
2024
Number
2023
Number
The average monihly number of employees during the year was".
Administrative staff
Taxation
The charity is exempi from lax on income and gains fallin8 Within sertion 505 01 the Taxes Act 1988 or sectlon 252 of
the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its tharltable objertS.
li

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2024
10. Net Incomellexpendlture) for the year
2024
2023
Thi5 15 Stated after charging:
Independent Examlner fees- for Independent examlnailon
2.57S
11. Commttments under operailng leases
At 31 March 2024. the charity had outstanding commitments for future minimum lease payments under non-
cancellable operating leases. which fall due as follows..
2024
2023
land & Bulldln¢s
Within one year
Two to five years
Greater than five years
9.644
33.755
24,111
33,755
43,399
12. T1￿Ible fixed assets
oirice
Equipment
C05t
At l April 2023
Addition5
Disp05a15
1.5CKJ
2,968
At 31 March 2024
4,468
Oepredatlon
At l April 2023
Char8e for ihe year
Released on disposal
1.5CKI
124
At 31 March 2024
1,624
Net b¢>ok value
At 31 March 2024
At 31 March 2023
13. Oebtofs
2014
2023
Prepayments
Other debtors
2,655
259
815
Z,423
2,914
12

NATIONS DISCIPLESHIP ENTERPRISE
Notes to the Financial Statements
Year ended 31 March 2024
14. Credltors: Amounts fallin8 due wlthln one year
1024
2023
Trade creditors
Other taxes and social Security costs
Accruals
50.329
176
2.705
75.015
2.575
53,210
77.590
IS. Analys15 of restrkted charttable funds
Funds at
l April
2023
Funds at
31 March
2024
Incoffllng
Resourtes
Resources
EMpendÈd
Tr•nsfws
Re5trlrted lunds
KCC fund
174.287
188,3621
89.805
The restricted fund is for the continuance of the Kampala Children's Centre (KCCI and child sponsorship therein.
16. Analysls of unrestrkted th•rltable fvnds
Funds at
l April
2023
Funds at
31 March
2024
Incoml
Resourtes
Resources
Expended
Tran￿er$
Unrestricted funds
General funds
{40.0121
83218
190.3761
(47,170)
17. Related party transartbons
A Muwon8e was paid a salary In the year of £32.21XI12023: £32.9191.
18. Analy515 Ot net debt
The charity had no debt durin8 the year.
13

NATIONS DISCIPLESHIP ENTERPRISE
Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income:
Sponsorship
Services
Gift aid donations
163.256
78,772
15,477
136,924
21.642
24.184
257.505
182.750
Expendlture:
Donations to NDE Uganda
Dues and subscriptions
Miscellaneous expenses
Petty cash
Professlonal fees
Rent, rates and utilities
Repairs and maintenance
Statlonery, post38e and delivery
Telephone
Wages and salaries
Travel and other expenses
Accountancy fees
Depreciation
88.033
2.469
1,426
177.618
2.026
1.118
150
6.230
11,935
1,543
457
714
49.094
4,032
8.638
10.104
1.285
126
50,863
11.659
2.705
124
178,738
258.257
Net out8oln8 resources for the year
78,767
175,5071
14