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 rese￿e5 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 charl￿5 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