REGISTERED CHARITY NUMBER: 1114602
Re ort of the Trustees and
Financial Ststements
for the YeaT Ended 30 June 202
Friends of North fi
ezi Diocese
Bennewith 2018 Limited
tla A J Bennewith & Co
Upper Ground Floor
18 Famham Road
Guildfor(J
Surrey
GUI 4XA

Friends of North
ezi Diocese
Contents of the financial Statements
for the Year Ended 30 June 2024
Page
Report of the Trustees
I to 4
Independent Examiner's Report
ststement of Finanual Activities
Balan￿ Sheet
Note5 to the financlal Statements
8 to 11

Friends of North fi
ezi Diocese
ort of the Trustees
for the Year Ended 30 June 2024
The trustee5 present their report WFth the financial ststements of the charity for the year ended 30 June 2023. The
trustees have adopted the provisions of Accountin8 and Reporting by Charities: Ststement of Recommended Prattice
applicable to charities preparing their actounts in accordance with the Financial Reportin8 Stsndard applicablÈ in the
UK and Republic of Ireland IFRS 1021 leffettive 20191.
08JECTIVES AND AcfiviTIES
Objectives and Artivities
For the public benefit to promote the education (including social and physical trainingl of children and young people
in North Kigezi Diocese in such ways as the charity Trustees think fiL including by-
l. Awarding to such persons scholarships or maintenance allowances tenable at any university, college or institution
of higher education through sponsorships.
2. Providing their education (including the study of music or other arts). to undertake travel in furtheran￿ of that
education or to prepare for entry to any occupation, trade or profession on leaving any educational estsblishment.
3. The relief of financial hardship among people including abandoned children and impoverished families, living or
working in North Kigezi Diocese by providing such persons with goods/services which they could not otherwise afford
through lack of means and by making allowances of money for providin8 or payin8 for item5. service5 or facilities.
4. To preserve and protert the health of people living in North Kigezi Diocese by providing and as515tin8 in the
provision of facilities, support sernice5 and equipment not normally provided by the statutory buthorities. To advènce
the education of the public in health care by the provision of infonnation, training and letture5.
Page I

Friends of North Ki
ezi Diocese
Re
ort of the Trustees
forthe Year Ended 30 June 2024
OBJEcfivES AND AcfiviTIES
SiEnifitaftt activities and Public benefrt
Tho charity operate5 in South Western Uganda and has a number of projects desFgned to achieve its aims and
undertaken forthe public benefwL A summary of these is:
CHILD EDUCATION SPONSORSHIP
There are currently three parts to this scheme, one sponsors the education of children at primary school age and
another part sponsors the education of children of secondary school age. The third part sponsors the children at
nursery school age.
UNIVERSITY, FURTHER EDUCATION AND VOC4TIONAL
The charity also sponsors a number of recipients on further education, vocational and unwersity courses.
SPONSOR TO LIVE
Aimed at orphan children or those in deprived families. The charity provides these children with some of their basic
needs such as a blanket and mattress, clothin& food. medicines. basic health care, and contributions to School fees
etc.
HOUSING FOR ORPHANS
This is part of the charity's plan for improvement of a village providing accommodation ftjr orphan children. Initially
the charity Was providing basic three bedroomed house5 of traditional construrtion to house six children and a carer.
However, the charity has now construtted a 50 place transitional care centre as a more practical solution to the
problem of providing shelter for orphan children and children at risk and this has now been operating very
successfully since its opÈning in July 2012. The charity's policy in partnership with the local probation service
(responsible for social services) is to safely return these chlldren to their community as soon as p055ible.
CLINIC
The charity compliments the work of the Rugarama Clinic with its own subsidiary village clinic at Bucence which seNes
the surrounding area and provide5 primary care to the children on its sponsotship schemes.
OTHER PROJEcrs
The charity carries out numerous other projects some of which involve taking or shipping clothift& blankets, shoes etc
to Uganda, the carrying out of teaching workshops and hygiene education for rural communities, and provision of
fresh water tanks and toilet blocks for communities and local schools.
Soclal investments
The major investment of our tharity Is In the education of poor. orphan and abandoned children together with
nece553ry sUPPOrt facilities in their rural and remote villages.
Grantmaking
It is not the policy of FNKD to make grants.
Volunteers
In the UK our volunteers are mainly focused on fundraising events and collectinE and making items suitable for use for
our children. In Uganda our volunteer5 are focused on assisting in the running of local events for our village children
including centre days where children come together for prayer, dancing and singinE and the sharing of porridge.
A considerable number of supporter5 of the charity have vislted the charity's work in Uganda over the years since the
harity wa5 founded and on many occasions they have provided valuable voluntary work and subsequent financial
5UPPOrt. The trustees wish to express their thanks and appreciation for this additional sUPPOrt.
Page 2

Friends of North Ki
ezi Diocese
RÈ ort of the Trustees
for the Year Ended 30 June 2024
ACHIEVEMENT AND PERFORMAN
Charitsble actlvitiès
The main achievements of our charity is the bringing of hope to a rural area of South Western Uganda where life
Èxpertancy is now running at approximately 52 years. This has been brou8ht about by our investment in rur31 facilities
such a5 latrines, water tanks, village homes aftd assistance with school fees. It has proved to be a most popular way of
tackling both poverty and education and the charity has been nominated number one by the local sub county covering
its area of operation. Our approach has been to atternpt to bring affordable solutions to everyday issues and wherever
possible grow self-help groups.
Across the wide range of support facilities pioneered and managed by our charity we have satisfied ourselves as
trustees that we are happy with the overall performance of FNKD.
Fundraising artivtties
Fundraising is and always has been a challenging item for our charity. Our policy has always been to give good and
meaningful feedback to our supporters and sponsors and this has led u5 in the main to satisfactorily achieve our
fundraising goals.
Investment performance
As a charity we have no financial investments due in the main to thevotslity of the exchange rate between the UK and
Uganda,
FINANCIAL REVIEW
Financial position
Both during the year and at the financial reporting year end, the Charity retains a sound level of funds for our ongoing
and future operations.
Prin¢ipal funding sources
The principal sources of our funds are from individual people, social groups. churches, schools, and other thrlving
group5 and organisation5.
ReSeTh￿S policy
For 3 charity that relies for its income from ind¢vidual sponsors we are always aware that Sponso￿ can cease their
support without notice or cause. For this reason we have developed a reserve poliry to tske care of the school fees
that will be hindered by such a loss. For without the provision of the timely payment of children's school fees our
children are summarily sent home and acce55 to education 15 denied. Our experience has shown that 8 reserve policy
is fundamentsl to our success.
Each year we attempt to achieve a reserve poliLry approximatin8 to our annual level of income.
Going Concern
Both our trusteeship and financial position is in good order. Those involved with the charity are workin8 very hard as
volunteers and leave us with no current con￿M5 for the future of our work for our charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity which is a registered charitable unincorporated organisation.is governed by a trust deed dated 29 July
2006 and amended by resolution dated 27 February 2021.
Recruitment and appointment of new trustees
ASI trustees are appointed when necessary and are given suffioent training on appointment.
Decision making
The charity is controlled by the trustees.
REFERENCE AND ADMINISTRAnvE D￿AlLs
Registered Company number
1114602 (England and Walesl
Page 3

Friends of North K"
ezi Diocese
Re
ort of the Trnstees
for the Year Ended 30 June 2024
RÈgistered Charity number
11146C12
Registered office
93 Elmcroft Road
Ipswich
Suffolk
IPI 6ND
Trustees
K Berkin
R Harris
I Catterick
W Catterick
M Muir
M Beard
P Beard
Independent Examiner
Ai Bennewith FCA, FCPA. FFA, FIPA. DChA, FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU14X
08. 04. 2025
Approved by order ofthe board of trustees on............................................. and si8ned on its behalf by.,
R Flarrls-Trustee & Chalr
Page 4

Inde
endent Examiner's Re
Friends of North Ki
ort to the TTU5tees of
ezi Diocese
Independent examiner's report to the trustees ot Friends of North Kigezi Diocese ('the Companrf)
I reportto the charity trustees on my examination of the accounts of the Company forthe year ended 30 June 2024.
Responsibilitie5 and basis ot report
As the charity's trustees of the Company land also its dirertors for the purposes of company law) you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Art'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your tharity's accounts as
carried out under Section 145 of the Charities Act 2011 ('the 2011 Art'l. In carrying out my examination I have
followed the Directions given by the Charty Commission under Settion 14515) Ib) of the 2011 Att.
Independent examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respett of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records: or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered a5 part of an
independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the statement of
Recommended Prattice for accounting and reporting by charities (applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5
102)).
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 understsnding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFfA, FIPA, DCh& FRSA
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GUI 4XA
Date: 08.04.2025
Page 5

Friends of North fi
ezi Diocese
ststernent of Financial ActivitiÈs
forthe Year Ended 30 June 2024
30.6.24
30.6.23
Total
funds
UnrestrittLed
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
98.009
82,524
Other trading activities
Investment income
Other income
712
156
149
124
22
Total
98,877
82,819
EAPENDITURE ON
Charitable artivities
Charitable
96,186
102,668
Other
{5271
Total
95.659
102,668
NET INCOMEIIEXPENDITURE)
3,218
119,8491
RECONCILIATION OF FUNDS
Total funds brought forward
72,891
92,740
TOTAL FUNDS CARRIED FORWARD
76,109
72,891
The notes fomi part of these financial statements
Page 6

Friends of North fi
ezi Diocese
Balano Sheet
30June 2024
30.6.24
Unrestricted
funds
30.6.23
Tota
funds
Notes
CURRENT ASSETS
Debtor5
Cash at bank
6,519
71,390
3,917
70,654
77,909
74,571
CREDITORS
Amounts falling due within one year
11,8001
11.6801
NET CURRE￿ ASSErs
76.109
72,891
TOTAL ASSETS LESS CURRENT UABIUTIES
76,109
72.891
NET ASSETS
76,109
72,891
FUNDS
Unrestritted funds
76.109
72.891
TOTAL FUNDS
76,109
72,891
The charitable company is entltled to exemption from audit undersettion 477 of the Companies Act 2006 for the year
ended 30June 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
30 June 2024 in accordance with Section 476 of the Companie5 Act2006.
The trustees acknowledge their responsibilities for
(al
ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing finaneial statements which give a true and fair view of the stste of affairs of the charitable company
a5 at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sertions 394 and 395 and whith othe￿ise comply with the requirements of the Companies
Act 2006 relating to financial ststsments. so far as applicable to the charitsble company.
(bl
These financial statements have been prepared in accordan￿ with the provisions applicable to charitable companies
subjert to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
.S.-..o*._.2o.Z.g
. and were 5i8ned on its behalf by-
R Harris-Trustee& Cha
iotes form part of these financial statements
Page 7

Friends of North ICI
ezi Di0￿Se
Notes to the financial Statements
for the Year Ended 30 June 2024
ACCOUNTING POLICIES
Basis of prèparing the financial statements
The financial statements ofthe charitsble company. which is a public benefst entity under FRS 102, have been
prep2rÈd in accordance with the chariti￿ SORP IFRS 1021 'Accounting and Reporting by Charitie5= Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicoble in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial
Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared underthe historical c05t convention.
Income
All income is recogni5ed in the Ststement of Finanoal Activities once the charity has entitlement to the funds,
it is probable that the income will be received ènd the amount can be measured reliably.
Expenditure
abilities are recognised as expenditure 35 soon as there is è legal or constructive obligation committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement
nd the amount of the obliEatlDn can be measured reliably. Expenditure is accounted for on an accruals ba515
and has been classified under headings that 3g8re8ate all c05t related to the category. Where costs cannot be
directly attributed to particular headings they have beÈn èllocated to artivities on a basis con515tent with the
use of ￿sOUrces.
Taxation
The charity is exempt from corporation tax on its charitable attivities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the natu￿ and purpose of each fund is included in the notes to the financial
Statements.
OTHER TRADING ACTIVMES
30.6.24
30.6.23
Craft, honey, shop income
712
149
INVESTMENT INCOME
30.6.24
30.6.23
Deposit account interest
156
124
Page 8
continued...

Friends of North Ki
eli Diocese
Notes to the Financial Statements- tontinued
forthe Year Ended 30 June 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 30 Jvne 2024 nor for the year
ended 30June 2023.
Trustee5' expenses
Two trustees have incurred charitable expenses in the year ended 30th June 2024. These expenses have been
wholly for the purposes of their work with the charity- Such expenses in thi5 period totalled £6.928 for flights,
travel and accommodation, £35 for gifts for staff in Uganda and £18 printing and stationery. The same two
trustees contribute to some of the expenses through donations made to the charity.
Trèvèl to Uganda is necessary to maintsin a strong bond between those in charge of governance and the
workforce and ro oversee operations in U8anda.
STAFF COSTS
Staff costs including Ugandan tsxes for the year ending 30 June 2024 totalled £17,63912023.' £18,395). There
were an average of 12 employee5 in 2024 and an average of 12 employees in 2023. All paid employee5 are
based in Uganda and there is a mixture of full and part-time employees.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivmES
Unrestrirted
funds
INCOME AND ENDOWMETrifs FROM
Donations and legacies
82,524
Other trading artivities
Investment income
Other income
149
124
22
Total
82,819
FXPENDITURE ON
Charitable actrvities
Charitable
102,668
NET INCOmE/(ExPEND￿URE}
119,8491
RECONCILIATION OF FUNDS
Total funds brought forward
92.740
TOTAL FUNDS CARRIED FORWARD
72,891
Page 9
tontinued...

Friends of North Ki
ezi Diocese
Notes to the Financial Statements- tontinued
for the Year Ended 30 June 2024
DEBTORS: AMOUPtrs FALUNG DUE WITHIN ONE YEAR
30.6.24
30.6.23
Gift aid recoverable
6,519
3.917
CREDITORS: AMouKfs FALUNG DUE WITHIN ONE YEAR
30.6.24
30.6.23
Accrued expenses
1,800
1.680
MOVEMENT IN FUNDS
Net
movement
in ftsnds
At
30.6.24
At 1.7.23
Unrestricted funds
General fund
DESIGNATED
4,042
68,849
10,170
16.9521
14,212
61,897
n.891
3,218
76,109
TOTAL FUNDS
72,891
3,218
76.109
Net movement in funds. included in the above are as follow5:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
DESIGNATED
98,877
188,7071
16,9521
10,170
16,952)
98,877
195,6591
3,218
TOTAL FUNDS
98,8n
{95,6591
3,218
Comparattves for movement in funds
Net
movement
in funds
Transfers
be1ween
funds
At
30.6.23
At 1.7.22
Unrestricted funds
General fund
DESIGNATED
11.884
80.856
(10.086}
19,763}
2,244
12,2441
4,042
68,849
92,740
119,8491
72,891
TOTAL FUNDS
92.740
119,8491
72,891
Page 10
ontinued...

Friends of North ICI
ezi Diocese
Notes to the finanual Statements- continued
for the Year Ended 30June 2024
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
DESIGNATED
6.457
76,362
116,5431
186.1251
110,0861
19,7631
82,819
1102.6681
119,8491
TOTAI FUNDS
82,819
1102,6681
119,8491
io.
RELATED PARTh DISCLOSURES
There were no related party transattions for the year ended 30 June 2024.
Page 11