REGISTERED CHARITY NUMBER: 1114602
Report of the Trustees and
Financial Statements
for the Year Ended 30 June 2025
for
Friends of North Kigezi Diocese
Bennewith 2018 Limited t/a AJ Bennewith & Co Upper Ground Floor 18 Farnham Road Guildford Surrey GU1 4XA
Friends of North Kigezi Diocese
## Contents of the Financial Statements for the Year Ended 30 June 2025
|||Page||
|---|---|---|---|
|Report oftheTrustees|1|to|4|
|Independent Examiner's Report||5||
|Statement of Financial Activities||6||
|Balance Sheet|7|to|8|
|Notes to the Financial Statements|9|to|12|
|DetailedStatementofFinancialActivities|13|to|14|
Friends of North Kigezi Diocese
## Report of the Trustees for the Year Ended 30 June 2025
The trustees present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 2019).
## OBJECTIVES AND ACTIVITIES
## Objectives and Activities
For the public benefit to promote the education (including social and physical training) of children and young people in North Kigezi Diocese in such ways as the charity Trustees think fit, including by;
1. 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 furtherance of that education or to prepare for entry to any occupation, trade or profession on leaving any educational establishment.
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 providing or paying for items, services or facilities.
4. To preserve and protect the health of people living in North Kigezi Diocese by providing and assisting in the provision of facilities, support services and equipment not normally provided by the statutory authorities. To advance the education of the public in health care by the provision of information, training and lectures.
Pagel
Friends of North Kigezi Diocese
## Report of the Trustees
## for the Year Ended 30 June 2025
## OBJECTIVES AND ACTIVITIES
## Significant activities and Public benefit
The charity operates in South Western Uganda and has a number of projects designed to achieve its aims and undertaken for the public benefit. 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 VOCATIONAL.
The charity also sponsors a number of recipients on further education, vocational and university 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, clothing, 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 for orphan children. Initially the charity was providing basic three bedroomed houses of traditional construction to house six children and a carer. However, the charity has now constructed 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 opening in July 2012. The charity's policy in partnership with the local probation service (responsible for social services) is to safely return these children to their community as soon as possible.
## CLINIC
The charity compliments the work of the Rugarama Clinic with its own subsidiary village clinic at Bucence which serves the surrounding area and provides primary care to the children on its sponsorship schemes.
## OTHER PROJECTS
The charity carries out numerous other projects some of which involve taking or shipping clothing, 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.
## Social investments
The major investment of our charity is in the education of poor, orphan and abandoned children together with necessary 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 collecting and making items suitable for use for our children. In Uganda our volunteers 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 singing and the sharing of porridge.
A considerable number of supporters of the charity have visited the charity's work in Uganda over the years since the charity was founded and on many occasions they have provided valuable voluntary work and subsequent financial support. The trustees wish to express their thanks and appreciation for this additional support.
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## Friends of North Kigezi Diocese
## Report of the Trustees for the Year Ended 30 June 2025
## ACHIEVEMENTS AND PERFORMANCE
## Charitable activities
The main achievements of our charity is the bringing of hope to a rural area of South Western Uganda where life expectancy is now running at approximately 52 years. This has been brought about by our investment in rural facilities such as latrines, water tanks, village homes and assistance with school fees. We are also running a tailoring and sewing course to help and support up to 10 local women annually. 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 attempt 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 activities
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 us in the main to satisfactorily achieve our fundraising goals.
## Investment performance
As a charity we have no financial investments due in the main to the votality 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.
## Principal funding sources
The principal sources of our funds are from individual people, social groups, churches, schools, and other thriving groups and organisations.
## Reserves policy
For a charity that relies for its income from individual sponsors we are always aware that sponsors can cease their support without notice or cause. For this reason we have developed a reserve policy to take 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 access to education is denied. Our experience has shown that a reserve policy is fundamental to Our success.
Each year we attempt to achieve a reserve policy approximating to our annual level of income.
## Going concern
Both our trusteeship and financial position is in good order. Those involved with the charity are working very hard as volunteers and leave us with no current concerns 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
All trustees are appointed when necessary and are given sufficient training on appointment.
## Decision making
The charity is controlled by the trustees.
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Friends of North Kigezi Diocese
Report of the Trustees
for the Year Ended 30 June 2025
REFERENCE AND ADMINISTRATIVE DETAILS .
Registered Company number
1114602 (England and Wales) :
Registered Charity number
1114602
Registered office . .
93 Elmcroft Road r
Ipswich .
Suffolk ~
\P1 6ND
Trustees
K Berkin .
R Harris
| Catterick
W Catterick
M Muir
M Beard
P Beard
Independent Examiner
A] Bennewith & Co
Upper Ground Floor
18 Farnham Road
:
Guildford .
SurreyGU1 4XA .
Approved by order of the board of trustees on 13 (04/262 end signed on its behalf by:
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x
R Harris - Trustee
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## Independent Examiner's Report to the Trustees of Friends of North Kigezi Diocese
Independent examiner's report to the trustees of Friends of North Kigezi Diocese (‘the Company') | report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. .
## Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
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, | report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act'). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. 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 as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice 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 (FRS 102)).
| 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.
AJ Bennewith
AJ Bennewith & Co
## Upper Ground Floor
18 Farnham Road
Guildford
Surrey GU1 4XA Date: wolf fot. (2026.
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## Friends of North Kigezi Diocese
||Statement of Financial Activities|||
|---|---|---|---|
||forthe Year Ended 30June 2025|||
|||30.6.25|30.6.24|
|||Unrestricted|Total|
|||funds|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies||105,582|98,009|
|Othertrading activities|2|3,256|712|
|Investment income|3|122|156|
|Total||108,960|98,877|
|EXPENDITURE ON||||
|Charitable activities||||
|Charitable||114,332|96,186|
|Other||1,238|(527)|
|Total||115,570|95,659|
|NETINCOME/(EXPENDITURE)||(6,610)|3,218|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||76,109|72,891|
|TOTALFUNDSCARRIEDFORWARD||69,499|76,109|
The notes form part of these financial statements
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## Friends of North Kigezi Diocese
||Balance Sheet|||
|---|---|---|---|
||30 June 2025|||
|||30.6.25|30.6.24|
|||Unrestricted|Total|
|||funds|funds|
||Notes|£|£|
|CURRENT ASSETS||||
|Debtors|7|7,632|6,519|
|Cash at bank||63,811|71,390|
|||71,443|77,909|
|CREDITORS||||
|Amounts falling due within one year|8|(1,944)|(1,800)|
|NETCURRENTASSETS||69,499|76,109|
|TOTALASSETS LESS CURRENT LIABILITIES||69,499|76,109|
|NETASSETS||69,499|76,109|
|FUNDS|9|||
|Unrestricted funds||69,499|76,109|
|TOTALFUNDS||69,499|76,109|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.
## The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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Friends of North Kigezi Diocese
Balance Sheet.- continued
; 30 June 2025
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These financial statements have. been prepared in accordance with the provisions applicableto charitable companies subject to the small companies regime.
The financial statements were approved by the Soard of Trustees and authorised for Issue on Lefer)OA b> and were signed on its behalf by:
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R Harris - Trustee " >
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The notes form part.of these financial statements
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Friends of North Kigezi Diocese
## Notes to the Financial Statements for the Year Ended 30 June 2025
## 1. ACCOUNTING POLICIES
## Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Taxation
The charity is exempt from corporation tax on its charitable activities.
## 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 nature and purpose of each fund is included in the notes to the financial statements.
|2.|OTHERTRADING ACTIVITIES|||
|---|---|---|---|
|||30.6.25|30.6.24|
|||£|£|
||Craft,honey,shopincome|3,256|712|
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3. INVESTMENT INCOME
## Friends of North Kigezi Diocese
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
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||||||
|---|---|---|---|---|
|30.6.25|30.6.24|
|£|£|
|Deposit|account|interest|122|156|
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4. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
## Trustees’ expenses
Three trustees have incurred charitable expenses in the year ended 30th June 2025. These expenses have been wholly for the purposes of their work with the charity. Such expenses in this period totalled £157 for equipment (2024: £0), £6,015 for travel and accommodation (2024 : £6,928), £75 for gifts for staff in Uganda (2024 : £35) and £87 printing, stationery, admin and sundry ( 2024 : £18). The same three trustees contribute to a large proportion of their expenses through donations made to the charity. Travel to Uganda is necessary to maintain a strong bond between those in charge of governance and the workforce and to deliver a more hands on approach to oversee operations in Uganda
5. STAFF COSTS
Staff costs including Ugandan taxes for the year ending 30 June 2025 totalled £16,637 (2024 : £17,639). There were an average of 11 employees in 2025 (2024 : 12). All paid employees are based in Uganda and there is a mixture of full and part-time employees.
6.
## COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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|||||
|---|---|---|---|
|Unrestricted|
|funds|
|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|98,009|
|Other trading|activities|712|
|Investment|income|156|
|Total|98,877|
|EXPENDITURE|ON|
|Charitable|activities|
|Charitable|96,186|
|Other|(527)|
|Total|95,659|
|NET INCOME|3,218|
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## Friends of North Kigezi Diocese
## Notes to the Financial Statements - continued for the Year Ended 30 June 2025
## 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|
|funds|
|£|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|72,891|
|TOTAL|FUNDS|CARRIED|FORWARD|76,109|
|7.|DEBTORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR|
|30.6.25|30.6.24|
|£|£|
|Gift|aid|recoverable|7,632|6,519|
|8.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR|
|30.6.25|30.6.24|
|£|£|
|Accrued|expenses|1,944|1,800|
|9.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.7.24|in|funds|30.6.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|14,212|(1,787)|12,425|
|DESIGNATED|61,897|(4,823)|57,074|
|76,109|(6,610)|69,499|
|TOTAL|FUNDS|76,109|(6,610)|69,499|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|13,660|(15,447)|(1,787)|
|DESIGNATED|95,300|(100,123)|(4,823)|
|108,960|(115,570)|(6,610)|
|TOTAL FUNDS|108,960|(115,570)|(6,610)|
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## Friends of North Kigezi Diocese
## Notes to the Financial Statements - continued for the Year Ended 30 June 2025
## 9. MOVEMENT IN FUNDS- continued
## Comparatives for movement in funds
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.7.23|in|funds|30.6.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|4,042|10,170|14,212|
|DESIGNATED|68,849|(6,952)|61,897|
|72,891|3,218|76,109|
|TOTAL|FUNDS|72,891|3,218|76,109|
|Comparative|net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|98,877|(88,707)|10,170|
|DESIGNATED|-|(6,952)|(6,952)|
|98,877|(95,659)|3,218|
|TOTAL FUNDS|98,877|(95,659)|3,218|
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## 10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
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## Friends of North Kigezi Diocese
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||||||||
|---|---|---|---|---|---|---|
|Detailed|Statement|of|Financial|Activities|
|for the|Year|Ended|30|June|2025|
|30.6.25|30.6.24|
|£|£|
|INCOME|AND|ENDOWMENTS|
|Donations|and|legacies|
|Donations|105,582|98,009|
|Other trading|activities|
|Craft,|honey,|shop|income|3,256|712|
|Investment|income|
|Deposit|account|interest|122|156|
|Total|incoming|resources|108,960|98,877|
|EXPENDITURE|
|Charitable|activities|
|Medical|insurance-|Uganda|202|789|
|Salaries & wages-|Uganda|16,637|17,639|
|Vehicle|costs|-|Uganda|1,892|1,791|
|Insurance|2,559|668|
|Sundry|expenses|304|251|
|Building|repairs|&|maintenance|(Uganda)|17,253|6,025|
|Telephone &|internet|1,343|1,304|
|Printing|postage|&|stationery|23|104|
|.T & website|1,733|869|
|Accountancy &|bookkeeping|4,330|4,644|
|Travel|10,578|7,059|
|Equipment|purchases|370|418|
|Professional|fees|-|290|
|Missions|in|Uganda|;|56,609|53,734|
|113,833|95,585|
|Other|
|Currency exchange|(gains)/losses|1,238|(527)|
|Support|costs|
|Finance|
|Bank charges|499|601|
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## Friends of North Kigezi Diocese
## Detailed Statement of Financial Activities for the Year Ended 30 June 2025
Total resources expended Net (expenditure)/income
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30.6.25 30.6.24
_f _f
115,570 95,659
(6,610) 3,218
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