NSUMBI Trust
Charity No. 1112574
Report of the Trustees and financial statements for the year ended 31st December 2022
NSUMBI Trust
Contents
Charity Information.…………………………………………………………………………….…..1 Trustees Annual Report.………………………………………………………………………….…2 Independent Examiner’s Report…………………………………………………………………….5 Statement of Financial Activities………………………………………………………………...… 6 Balance Sheet………………………………………………………………………………………. 9 Notes to the Accounts………………………………………………………………………………10
Nsumbi Trust 1112574
Charity Information
Charity Name and Number Nsumbi Trust Registered charity number 1112574
Correspondence Address
PO Box 174 Sevenoaks Kent TN13 9AS
Trustees
Mr Paul Endersby Rev Tim Hatwell Mrs Deborah Haughton Mr Michael Manthorpe
Bankers
The Co-operative Bank PLC PO Box 101 1 Balloon Street Manchester M60 4EP
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Nsumbi Trust 1112574
Trustees Annual Report for the year ended 31st December 2022
Objectives and activities of the Trust
Nsumbi Trust was created in October 2005. The objects of the charity are to advance education, preserve and protect the good health and relieve financial hardship of children, young people and families living in Kampala, Uganda and the surrounding area, in such ways as the Trustees shall think fit.
For 2022 the charity has continued to support the Stephen Jota Children’s Centre near Kampala in order to help families affected by poverty and illness and has also provided support to another school, Two Bridges, that has similar needs.
Management and governance arrangements
The trust deed provides for a minimum of three trustees. The chair of trustees is responsible for the induction of any new trustee which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures, the history and approach of the charity. A new trustee would receive copies of the previous year’s annual report and accounts and a copy of the Charity Commission leaflet ‘The Essential Trustee: What you need to know’.
The trustees annually review the risks that the charity faces and will continue to review procedures to reduce risk as the income available to the charity increases.
Statement of trustees' responsibilities
Charity law requires the trustees to prepare financial statements for each financial year that show a true and fair view of the state of affairs of the charity and its financial activities for that period.
In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Procedures and policy for grant making
The trustees meet at least three times a year to consider and review the grants they make taking into account the receipts and payments of the charity. The trustees consider applications for funds by assessing how the funds will be used and what will be achieved. The trustees always seek feedback from the beneficiaries in order to monitor the quality of the grants made.
The charity’s principal source of funds is from individual supporters, churches and schools through donations and child sponsorship. Child sponsorship money is generally collected through monthly standing orders and transferred to Uganda monthly. Other funds received are accumulated towards the work of the projects decided by the trustees and transferred to Uganda on a regular basis. A reserve of £500 is maintained in the bank account.
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Nsumbi Trust 1112574
Trustees Annual Report for the year ended 31st December 2022 (continued)
Achievements and performance of the Trust
Nsumbi Trust continued its support of the Stephen Jota Children’s Centre (SJCC) that offers schooling for up to 400 children from Nursery to Primary 7. Liaising with the Director of SJCC (Pastor Stephen Jota), the School Management Committee (SMC) and the Sponsorship Coordinator (Norah Koche) who are all in Uganda, the trustees have provided guidance on the running of the Centre, financial accountability and the safeguarding and welfare of the children.
Nsumbi Trust runs a child sponsorship scheme that raises funds to cover school fees, regular meals, health care and the development of facilities at the Centre for the benefit of all the children. 38 children at the primary school were supported by individual sponsors during the year with other sponsors supporting the school in general.
Sozo High Secondary School, also set up by Stephen Jota, provides accommodation and education to ‘O’ level plus training in farming. Child sponsorship by Nsumbi Trust for the secondary education of 47 children contributed to food, school fees and teachers’ salaries. A further 10 young people who previously attended SJCC were sponsored by Nsumbi Trust at other institutions for skills training and studying at University. Support has also been provided to another school in Wakiso district, Two Bridges, that also provides for children in need.
Following the long closure of schools in Uganda due to the coronavirus pandemic, children returned in January 2022 and the focus was on recovering the education that had stalled. Particular attention was given to the children in P7, as they worked towards their Primary Leaving Exams, and the secondary school children in S4 studying for O-levels. Exams were completed later in the year and just before schools were instructed again by the Government to close the final term a few weeks early due to an outbreak of the Ebola disease. 2022 also seen a large increase in living costs, especially the cost of food in Uganda, and Nsumbi Trust has sought to maintain its level of funding in order to support the Children’s Centre and Sozo High during this challenging period.
In December, Nsumbi Trust launched a Christmas appeal that raised over £4,000 and enabled more than 200 food boxes to be distributed to vulnerable people.
The Community Hub project in partnership with Family Believers Church (“FBC”), in a disadvantaged neighbourhood in Kampala, continues to help young school leavers to gain skills for employment. The vocational training has included basic computer literacy, windows and office applications, phone repairs, hairdressing, photography and video editing. A graduation celebration event was held in December at the Church when certificates were awarded to 16 students who had benefitted from the skills training. The project runs from the back of a shop which sells phone accessories and offers phone repairs as well as other tech items. The shop doubles as a drop-in centre for youth activities including the local football team Nakulabye United.
During the year, funds were provided to put on a number of weekly events to give advice and support to single mothers who were caring for young children and babies. The group met in a health centre in Nansana and there were presentations about relevant health and welfare issues. They were given small gifts of essentials to take away at the end of the session.
One of the trustees, Paul Endersby, visited Uganda in April and August 2022.
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Nsumbi Trust 1112574
The Maize Mill, which was built several years ago using funds donated through Nsumbi Trust, was in operation again during 2022. The Mill has been under new management since November.
The trustees confirm that they have regard to the Charity Commission’s guidance on public benefit.
Future plans
The trustees intend to continue providing grants in a similar way to the recent past. The trustees will monitor adherence to the Memorandum Of Understanding (MOU) agreed between SJCC and Nsumbi Trust and will ensure the SMC has adequate controls and safeguarding procedures.
The trustees are concerned about the financial situation going forward. With the projection of income for 2023, they will have to review the level of support that Nsumbi Trust provides monthly. The trustees recognise that this is a result of the current economic situation in the UK at a time when there is also an increased cost of living in Uganda.
A number of years ago Nsumbi Trust provided funds for the building of a hostel for children who attended the centre. It’s about ¾ mile from the centre. All those needing boarding are now looked after at the centre. In 2022 the hostel was used as accommodation for teachers. Nsumbi Trust in conjunction with our Ugandan partners are looking at ways to use the hostel for the benefit of children or young zcpeople in keeping with the aims of our organisation.
Independent Examiner
The trustees thank the independent examiner for his time and diligence in reviewing the accounts.
Signed on behalf of the trustees
Signatory: Michael Manthorpe Dated: 3[rd] February 2023
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Nsumbi Trust 1112574
Independent examiner’s report to the trustees of Nsumbi Trust
I report to the trustees on my examination of the accounts of Nsumbi Trust (the Trust) for the year ended 31 December 2022, set out on pages 6 to 11.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts represent a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
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 respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounting records do not accord with these records.
I have no concerns and have come across 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.
Signed:
Name: John Webster
Relevant professional qualification: FCMA
Address Highlands, Trycewell Lane, Ightham TN15 9HL Date: 12.6.23
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Nsumbi Trust 1112574
Statement of financial activities for the year ended 31st December 2022
| Unrestricted Incoming resources Note Funds £ General giving 11,263 Gift Aid 4 16,176 Child sponsorship 7 - SJCC - - Sozo High - - Other Sec Schools - - University - - Blessed family - - Employment - - Amompire Christine - Lockdown/Emergency Relief - Welfare Support - Christmas Food Boxes Appeal - Personal support to Stephen Jota - Two Bridges School - FBC Community Hub - Jill Adkin Scholarship Fund - Norah Koche house 7 - Leavers Bibles - Other - __ Total incoming resources 27,439 __ |
Restricted Funds £ - - 27,064 16,450 3,402 0 1,192 600 5,000 0 1,000 3,926 650 300 2,100 740 5,000 500 230 __ 68,155 __ |
2022 Total £ 11,263 16,176 27,064 16,450 3,402 0 1,192 600 5,000 0 1,000 3,926 650 300 2,100 740 5,000 500 230 __ 95,594 __ |
2021 Total £ 12,740 14,467 28,424 14,600 2,736 1,535 984 600 0 5,894 0 2,311 2,600 154 6,585 3,612 0 0 1,167 __ 98,410 __ |
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Nsumbi Trust 1112574
Statement of financial activities for the year ended 31st December 2022
| Unrestricted Resources expended Funds £ General 5 5,811 Running Costs / Child sponsorship - SJCC 24,786 - Sozo High 3,640 - Other Sec Schools - - University - - Blessed family 6,615 - Employment - SJCC building maintenance - Lockdown/Emergency Relief - Welfare Support - Christmas Food Boxes - Personal support to Stephen Jota - Two Bridges School 150 FBC Community Hub - Jill Adkin Scholarship Fund - Norah Koche house - Leavers Bibles - Patrick Bagume support 586 Other 131 _ Total resources expended 41,719 _ |
Restricted Funds £ - 27,364 16,450 6,131 - 1,192 600 - - 1,000 3,926 650 502 3,447 197 2,500 409 0 280 _ 64,648 _ |
2022 Total £ 5,811 52,150 20,090 6,131 0 7,807 600 0 0 1,000 3,926 650 652 3,447 197 2,500 409 586 410 _ 106,367 _ |
2021 Total £ 6,034 50,400 19,200 315 1,051 6,217 600 400 10,204 0 2,836 2,600 174 3,512 0 0 0 0 2,780 _ 106,323 _ |
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Nsumbi Trust 1112574
Statement of financial activities for the year ended 31st December 2022 (continued)
| Unrestricted Funds £ Net (outgoing) / incoming (14,281) Transfers 2,511 Reconciliation of funds Total funds brought forward 12,658 _ Total funds carried forward 888 _ |
Restricted Funds £ 3,507 (2,511) 14,273 _ 15,269 _ |
2022 Total £ (10,774) 26,931 _ 16,157 _ |
2021 Total £ (7,913) 34,844 _ 26,931 _ |
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The notes on pages 10 to 11 form part of these financial statements.
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Nsumbi Trust 1112574
Balance Sheet as at 31st December 2022
| Note Current Assets Cash at bank and in hand Net Assets Represented by Unrestricted funds Restricted funds 7, 9 Total funds |
2022 £ 16,157 _ 16,157 _ 2022 £ 888 15,269 _ 16,157 _ |
2021 £ 26,931 _ 26,931 _ 2021 £ 12,658 14,273 _ 26,931 _ |
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The financial statements on pages 6 to 11 were approved by the trustees on 3[rd] February 2023 and signed on their behalf by:
Michael Manthorpe Trustee
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Nsumbi Trust 1112574
Notes to the accounts for the year ended 31st December 2022
1 Principal Accounting Policies
a) Accounting Convention
The accounts have been prepared on the receipts and payments basis. The accounts are in accordance with the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993.
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b) Gift Aid
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Gift aid reclaimable on donations to the charity is included in the year of receipt.
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c) VAT
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The Trust is not registered for VAT
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d) Fixed Assets
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The Trust has no fixed assets. All funds, excluding costs, are forwarded to beneficiaries in Uganda.
2 Taxation
The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
3 Investments
The only investment is funds held on escrow for the Stephen Jota Children’s Centre and other beneficiaries in Uganda, in the bank account.
4 Gift Aid
Tax rebates are reclaimed from Her Majesty’s Revenue and Customs (HMRC) where the donor provides appropriate evidence and are applied to general unrestricted funds. Gift aid from direct donations to the Trust is claimed annually in arrears from HMRC. During the year the Trust received £16,176 (2021: £14,467) in tax relief from direct donations, which is included in the unrestricted income.
Additional gift aid was received, net of deductions from the Stewardship fundraiser, for the Christmas Food Boxes Appeal and the Jill Adkin Scholarship Fund and retained for those purposes.
5 Employee Costs
The Trust has one part-time employee, Gemma Dobbs, who is employed to promote the charity and carry out the administration of the Trust including the child sponsorship scheme. In 2022 the costs were £5,155 (2021: £5,240).
6 Related Party Transactions
None of the trustees were paid any remuneration by the charity during the year.
7 Restricted Funds
Money received from child sponsorship is regarded as restricted and allocated to the institution where the child attends. For nursery and primary education this is the Stephen Jota Children’s Centre. For secondary education, this is usually Sozo High secondary school although in a few cases children are supported at other schools or colleges. Some of the sponsored children who are
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without parents are known as the “Blessed family” and specific funds are received for their additional needs.
Funds that are provided by donors for a specific purpose, e.g. Christmas Food Boxes, are shown as Restricted Funds. A restricted donation of £5,000 was received as a contribution towards the building of a house for the Sponsorship Co-ordinator, Norah Koche, who houses up to 15 of the Blessed family.
A restricted fund of £5,000 was received for the sponsorship of Amompire Christine, one of the Blessed family. £300 was transferred to child sponsorship for the year 2022.
8 International Payments
A monthly payment is sent by SWIFT to the SJCC bank account in Uganda, routed via a correspondent bank. Although the banking system is considered the safest route for making payments, the UK bank makes it clear that these payments are made at the risk of the sender. In August/September 2022, a payment of £6,050 did not reach the beneficiary account and was twice returned from Uganda after a combined deduction of £98.81 for charges. The payment was subsequently re-sent successfully but the additional charges were not refunded.
Payments of less value are made to beneficiaries in Uganda via World Remit which has proven to be cheaper and easier for beneficiaries to access the funds. The trustees ensure the accountability of all payments through trusted sources providing financial reports, copies of receipts and photographs of goods purchased.
9 Analysis of fund assets and liabilities
| Unrestricted Funds £ General 888 Sponsorship: University fees - Sponsorship: Other Secondary schools - Two Bridges School - FBC Community Hub - Jill Adkin Scholarship Fund - Amompire Christine education - Norah Koche house - Leavers Bibles - Other - _ Total funds carried forward 888 _ |
Restricted Funds £ - - 680 - 3,142 4,155 4,700 2,500 91 - _ 15,269 _ |
2022 Total £ 888 0 680 0 3,142 4,155 4,700 2,500 91 0 _ 16,157 _ |
2021 Total £ 12,658 3,928 3,409 202 3,073 3,612 0 0 0 49 _ 26,931 _ |
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