NATIONS DISCIPLESHIP ENTERPRISE TRUSTEES, REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025 Charity Number 1111488
NATIONS DISCIPLESHIP ENTERPRISE Contents Page Members Of The Board And Professional Advisors Trustees Annual Report Independent Examiner's Report To The Trustees Of Nations Discipleship Enterprise Statement Of Financial Activities Ilncluding Income And Expenditure Account) Balance Sheet Notes To The Financial Statements The followlng pages do not form part of the accounts: Detailed Statement Of Financial Activities 13
NATIONS DISCIPLESHIP ENTERPRISE Members of the Board and Professional Advisors Registered Charity name Nations Discipleship Enterprise Charity Number 1111488 Executive Committee A Muwonge O Harman S Taylor H Da Costa Registered Office 19 Edgecote Close Manchester M22 4UT Independent Examiner Mitchell Charlesworth {Auditl Limited Chartered Accountants rd 3 Floor 44 Peter Street Manchester M2 5GP
NATIONS DISCIPLESHIP ENTERPRISE Trustees Annual Report Year ended 31 March 2025 The Trustees present their report and the unaudited accounts of the charity for the year ended 31 March 2025. Reference and administrative details 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 S Taylor H Da Costa Status Nations Discipleship Enterprise was constituted by a Declaration of Trust dated l June 2005. Overview This report outlines the activities, achievements. and challenges faced by NDE-Network over the past year, highlighting our progre55 in governance, strategic initiatives, and operational execution. A5 trustees, our collective efforts have been focused on ensuring the sustainability, effectiveness. and long-term impact of the ministry across the network we serve. Our Maln Objectlves Nation5 Discipleship Enterprise is founded on a mission to alleviate poverty, and 5UPPOrt the vulnerable children and communities of Uganda. The charity extends itself through Destiny Bridge 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's offering vital relief from poverty. It compassionately fosters the children in its care and equips them with industry skills. It offers workplace development programs, 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. Governance Governance has remained a cornerstone of our activities. Trustees in the UK and Uganda have collaborated to align our goa15 and strategies while addre5sin8 region-specific needs. Key areas of focus include.. Strateglc Dlrectlon: Trustees have played a pivotal role in shaping the charitws strategic direction, ensuring alignment with our long-term vision and mission. Recruitment and Staff Support: Enhanced recruitment processes and advocacy for sustainable staff funding to SUPPOrt our growing team. Core Objectlves and Actlvltles The charity considers the provision of housing, food. education and healthcare to vulnerable children as one of its primarv objectives. Its core values further include the mentoring of young people and the training of church, business and community leaders. The trustees confirm that they have referred to the guidance contained in the Charity Commission's 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 March 2025 NDE UK has continued to work hard to create programs and support the work of Kampala Children's Centre, Uganda. Our UK trustees, 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 most needy children and young people living in Wakiso town council and its neighbouring communities through our warm loving children's home, Kampala Children's Centre IKCCI and schools.
NATIONS DISCIPLESHIP ENTERPRISE Trustees Annual Report Icontlnuedj Year ended 31 March 2025 Financial review During the year, incoming resources raised amounted to £213,958. Resources expended on the activities of the charity amounted to £259,333. The higher level of expenditure reflects the planned use of restricted funds that had been held back until the appropriate stage of the Medical Centre project was reached. The trustees have considered the charitWs need for resee5 in accordance with the Charity SORP. The charity does not currently have a formal reserves policy specifying a target level of free reserves. In recent years, the trustees have prioritised ensuring sufficient funds are available to meet ongoing operational commitments, particularly in response to the impact of COVID-19 and continuing economic challenges. The trustees acknowledge the importance of establishing an appropriate level of free reserves and are actively working towards agreeing and formalising a reserves policy. including a specific target level, as soon as practicable Financing The charity raises its funds from individuals, churches and well-wishers who subscribe to the philosophy of its causes. Funds are raised for specific causes, restricted or allocated as per donor preference. Due to the shortage of full funding for the charity's programs, the charity does not hold a reserve account except in the form of unused restricted income which later get5 allocated to the intended projects. Key Achievements Despite challenges, the charity has achieved significant milestones across all its ministries, continued to meet its statutory obligations within the UK, and consistently supported its missions and programmes in Uganda. Childcare Kampala Children's Centre continue5 to thrive. providing high-quality care to orphaned and vulnerable children. The centre remains a safe and nurturin8 environment supportin8 their holistic growth, development. and wellbeing. Healthcare Significant progress has been made at the Destiny Medical Centre, developed to serve the Centre, our schools, Destiny Africa, and the wider Wakiso community. Plans to fully open the medical facility to the public in 2025 remain on track, thanks to the combined efforts of both the UK and Uganda teams. Destiny Africa Children's Choir Destiny Africa successfully conducted tours in the UK and Belgium. These tours were vital for raising much-needed funds and strengthening relationships with our UK and European stakeholder foundations. Educatlon We continued to provide education on-site at Kampala Children's Centre and to students in the wider community through our schoo15, colleges, and university support programme5. STEM Education The STEM Centre has continued to grow, offering hand5-on STEM education to children and young adult5 at KCC and Destiny Bridge Academy. in addition to STEM camps that serve the community. Mlsslons & Church We continued to support churches under the network through leadership training, church-school support, food and tuition assistance, and providing essential medicine5 to affiliated health centres where possible. The Prayer Mountain has continued to grow, with over 3.000 people attending prayer gatherings on a weekly ba51S. Challenges and Mitigatlon Economic Challenges Ongoing economic challenges have affected operations. However, recovery efforts especially through Destiny Africa, Church missions and strengthened stakeholder engagement are generating positive momentum.
NATIONS DISCIPLESHIP ENTERPRISE Trustees Annual Report Icontlnuedj Year ended 31 March 2025 Looking Fonvard Building on the progre55 made.. Destiny Medical Centre: Continue preparations for full community opening and expanded services. STEM Centre: Grow programmes for children and young adults both on-site and in surrounding communitie5, including further initiatives to support STEM education for girls and local women. Educat5on: Strengthen delivery from early childhood through university-level support, reaching hundreds of children and young adults. Sustainability Goals: Mobilise local resources and maximise available organisational assets to increase self- sufficiency and long-term sustainability. Church & Missions: Continue supporting the development of rural ministries, providing e55ential leadership training and skills development across the network. Summary The past year has built on the steady progress of previous years and demonstrated the resilience, dedication, and commitment of the entire NDE-Network team and its trustees. Independent ExamSner Having expressed a willingness to continue in office, a resolution for the appointment of Mitchell Charlesworth will be proposed at the forthcoming Annual General Meetin8. Statement of Trustees, Responslbllltles The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kin8dom Accountin8 Standards Iunited Kin8dom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial vear which give a true and fair 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 trustees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial 5tatements,' prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, and the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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. Signed by order of the Trustee5 D Harrnan Trustee
NATIONS DISCIPLESHIP ENTERPRISE 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 2025 which are set out on pages 7 to 13. Responslbilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charl5 accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's ststement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respert= accounting records were not kept in respett 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 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 acros5 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 accounts to be reached other than that I draw attention to the Accounting Policy on Going Concern in the financial statements. At the year-ended 31 March 2025 the Charity had a deficit on its unrestricted funds of £64,57812024.. £47,170). Additionally, there is a deficit in the total funds of £2,74012024.. £42,635 surplus). As stated in the Accounting Policy on Going Concern these events or conditions indicate that a material uncertainty exists that may cast significant doubt on the organisation's ability to continue as a going concern. Jamielee Johnston CA Independent Examiner Mltchell Charlesworth (Audltl Llmlted 3rd Floor 44 Peter Street Manchester M2 5GP 1811212025
NATIONS DISCIPLESHIP ENTERPRISE Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 Unrestrirted Fund5 2025 Restrirted Funds 2025 Total Unrestrirted Funds 2025 Funds 2024 Restricted Funds 2024 Total Funds 2024 Notes Income: Donations and legacies 53.458 332 53.790 2,076 13,401 15,477 Other trading attivities 53,814 106,354 160,168 81.142 160,886 242.028 Total Income 107,272 106,686 213,958 83,218 174,287 257,505 Expenditure Expenditure on charitable activities 124,680 134,653 259,333 90,376 88,362 178.738 Total expenditure 124,680 134,653 259,333 90,376 88,362 178,738 Net Incomellexpendlture) (17,408) (27,9671 {45,375) 17.IS81 85,925 78,767 Net movement of funds In the year (17,408) (27,9671 145,375) 17,1581 85,925 78,767 Reconclliation olfunds Total funds brought forward (47,1701 89,805 42,635 140,0121 3,880 136,1321 Transfer between funds Total funds carrled forward (64,578) 61,838 12,7401 147,1701 89,805 42,635 The statement of financial activities includes all gains and losses reco8nised in the year All income and expenditure derive from continuing activities
NATIONS DISCIPLESHIP ENTERPRISE Balance Sheet As at 31 March 2025 31 March 2025 31 March 2024 Notes Fixed assets Tangible assets 12 2,844 Current assets Debtors Cash at bank and in hand 13 lao 44,663 2,423 90,578 Creditors: Amounts falling due within one year 14 {47,5031 153,2101 Net current Iliabilities)lassets 12,7401 39.791 Net assets 12,7401 42,635 The funds of the ¢harlty Restricted income funds Unrestricted income fund5 15 16 61,838 {64,5781 89.805 147.1701 Total charlty funds 12,7401 42,635 These flnanclal statements were approved by the members of the commlttee and authorlsed for Issue on the 18/1212025 and are signed on their behalf bv: D Harrnan Trustee
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2025 Company information Nations Discipleship Enterprise is a charity incorporated in England and Wales. The registered office is 19 Edgecote Close, Manchester, M22 4UT. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Basis of preparation The finantial statements have been prepared in atcordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191- (Charities SORP (FR5 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 charity. 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. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. Golng concern The accounts are prepared on the going concern basis. At the time of approving the financial statements and having due regard to the impact of increasing overhead costs, the trustees have some uncertainty that the charity has sufficient Cash flow to meet its, requirements. The main creditor of the charity is NDE Uganda and payments to this Supplier will be made when cash flow permits. The charity has a long-standing relationship with this supplier who 15 supportive of this arrangement. The trustees continue to adopt the going concern basis of accounting in preparing the financial statements and monitor closely the financial position. As at 315t March 2025, the financial statements reflect a deficit in unrestrirted funds of £64,57812024.. £47,170). Additionally, there is a deficit in total funds of £2,74012024: £42,635 surplus). These figures indicate the existence of material uncertainty that may cast significant doubt on the organisation's ability to continue as a going concern. Incomln8 resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The followin8 specific policies are applied to particular categories of income. Donations and legacies are included in full in the Statement of Financial Activities when received. Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Costs of raising funds are the direct and indirect costs of raising funds for charitable purposes. Charitable activities include expenditure associoted with the provision of the Charivs 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 represent5 those items not falling into any other heading.
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2025 Accounting Polities (Continued) Funds structure Restricted funds are funds subjert to specific restrirtive condition5 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. Addition5 of a single item or a group of similar items exceeding £500 are capitalised at cost. The Trustees consider that the valuation remains appropriate as at 31 March 2025. Tangible fixed assets are depreciated over their estimated useful economic lives as 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 months or less from the date of acquisition or opening of the deposit or similar account. Credltors and provlslons Creditors and provisions are recogni5ed where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party 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 instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Jud8ements and key sources of estlmatlon uncertalnty 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 afferts only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2025 Income from donations and legaties Unrestricted Funds 2025 Restrirted Funds 2025 Total Unrestricted 2025 Funds 2024 Restricted Funds 2024 Total 2024 Donations Gift aid donations Donations 29.759 23,699 29.764 24,026 2.076 13,401 15,477 327 53,458 332 53.790 2,076 13,401 15,477 Income from other trading activities Unrestricted Funds 2025 Restricted Fund$ 2025 Total Unrestricted 2025 Funds 2024 Restricted Funds 2024 Total 2024 Child sponsorship Services 17,330 36,484 79,056 27,298 96,386 63,782 23,980 57,162 139,276 21,610 163,256 78,772 53,814 106,354 160,168 81,142 160,886 242,028 Analysls of expendlture on charitable activlties 2025 2024 Charitable expenditure KCC fund expenditure 124,680 134,653 90,376 88,362 259,333 178,738 Analysls of staff costs, Trustees, remuneratlon and the cost of key management personnel 2025 2024 Salaries and wa8es 68,577 50,863 68,577 50,863 No 12024- Nol employees had employee benefits in excess of £60,000. Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds. Staff number5 2025 Number 2024 Number The average monthly number ofemployees duringthe yearwas- Administrative staff Taxatlon The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent thot these are opplied to its charitable objects. io
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2025 10. Net incomellexpenditure) for the year 2025 2024 Thi5 IS stated after charging: Independent Examiner fees- for independent examination 2.500 2,705 11. Commitments under operating lease5 At 31 March 2025. the charity had outstanding commitments for future minimum lease payments under non- cancellable operating leases, which fall due as follows: 2025 2024 Land & Buildings Within one year Two to five years Greater than five years 9,644 24,111 33.755 12. Tangible fixed assets OffSce EquSpment Cost At l April 2024 Additions Disposals 4.468 14,4681 At 31 March 2025 Depreclatlon At l April 2024 Charge for the year Released on disposal 1,624 11,6241 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 2,844 13. Debtor5 2025 2024 Prepayments Other debtors 1,608 815 loo loo 2,423 li
NATIONS DISCIPLESHIP ENTERPRISE Notes to the Financial Statements Year ended 31 March 2025 14. Creditors: Amounts falling due within one year 2025 2024 Trade creditors Other taxes and social security costs Accruals 44,358 645 2.500 50,329 176 2,705 47,503 53,210 15. Analysis of restricted charitsble funds Funds at l April 2024 Funds at 31 March 2025 Current year Incoming Resources Resources Expended Transters Restricted funds KCC fund 89,805 106,686 1134,653) 61,838 Funds at l April 2023 Funds at 31 March 2024 Prlor year Incoming Resources Resources Expended Transfers Restr5cted funds KCC fund 3,880 174,287 188,3621 89,805 The restricted fund is for the continuance of the Kampala Children's Centre {KCCI and child sponsorship therein. 16. Analysls of unrestrlcted charitsble funds Funds at l April 2024 Funds at 31 March 2025 Current year Incomlng Resources Resources Expended Transfers Unrestrlcted funds General funds 147,170) 107,272 1124,680) 164,578) Funds at l April 2024 Funds at 31 March 2025 Prior year Incoming Resources Resources Expended Transfers Unrestricted funds General funds 140,012) 147,1701 17. Related party transactions A Muwonge was paid a salary in the year of£32.2(K)12024: £32.2001. 18. Analysls of net debt The charity had no debt during the year. 12
NATIONS DISCIPLESHIP ENTERPRISE Detailed Statement of Financial Artivities Year ended 31 March 2025 2025 2024 Income: Sponsorship Services Gift aid donations Donations 96.386 63,782 29,764 24,026 163,256 78,772 15,477 213,958 257.505 Expenditure: Donations to NDE Uganda Dues and subscriptions Miscellaneous expenses Petty cash Professional fees Rent, rates and utilities Repairs and maintenance Stationery, postage and delivery Telephone Wages and salaries Travel and other expenses Accountancy fees Depreciation Loss on disposal of tangible assets 156.660 2.493 1,417 100 4,614 6.753 1,566 411 614 68,718 10,643 2,500 88,033 2,469 1,426 31Y) 8,638 10,104 1,285 126 1,006 50,863 11,659 2,705 124 259,333 178,738 Net out8olng resources for the year 145,3751 178,7671 13