2023-06-30-accounts - Rwanda Restored

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Rwanda Restored

OUR REF. CharityCommission0623.pg Damian Gilmartin YOUR REF. 1115695 10 Kingsmeadow,

Crudwell, Malmesbury Wiltshire

SN16 9HT

TEL NO. 01666 575041

30 April 2024

Information Compliance, The Charity Commission, PO Box 1329, Liverpool, L69 3DY.

Dear Sir/Madam,

Rwanda Restored Charity No 1115695

Please now find enclosed copy of the signed published accounts together with Independent Examiner’s Report for the period ended 30[th] June 2023. If you need any further information, please let me know.

Yours Faithfully

Damian Gilmartin

Chairman

Geoff Lane, Roger Chapman, Ben Kariuki, Ellen Martins- Olatunde, Peter Gilmartin

The Accounts

Year Ended

30[th] June 2023.

RWANDA RESTORED

INDEX

Page

1 Details of the Charity 2 - 5 Report of the Trustees 6 Statement of Financial Activities 7 Notes to the Accounts 8 Balance Sheet 9/10 Auditor`s Report

0617Index.RS

RWANDA RESTORED

Registered Charity Number: 1115695

Correspondence Address: Mr D. M. Gilmartin

10 Kings Meadow Crudwell Malmesbury SN16 9HT

Trustees:

Roger Chapman - Appointed 2006

Benson Muiithi Kariuki - Appointed 13[th] January 2017

Damian Mark Gilmartin - Appointed 13[th] January 2017 [Chairman from 7[th] April 2017] Ellen Martins-Olatunde - Appointed 31[st] July 2020

Bankers:

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

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Report of the Trustees for the twelve-month period ended 30[th] June 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is administered by appointed Trustees empowered by Deed of Trust dated 18[th] March 2006 who are responsible for the overall management of the Charity. There are no paid officials or employees. During the year to 30[th] June 2023, the trustees were R. Chapman, B.M. Kariuki, D.M. Gilmartin, Chairman, & E Martins-Olatunde

VOLUNTEERS

Without our volunteers the Charity would not be able to function effectively. We have no paid officials; our main administrative costs are mainly associated with bank, Internet and telephone charges. The volunteers include several previous trustees and the Treasurer, who all provide invaluable help in our fund raising. The Trustees take this opportunity to express their grateful appreciation for all that they do.

OBJECTIVES AND ACTIVITIES

The Charity`s aims are mainly allied to the relief of poverty in Rwanda. We raise funds to provide access to education for disadvantaged children, building and improving schools, and equipping them to the standard required by the Rwandan Government. We also provide emergency funds to mitigate problems caused by flooding, crop failure and other climatic/health problems, All project are carried out in partnership with a group of Christian Churches in Rwanda known as Inkuru Nziza (Good News)

These objectives are achieved by:

1) The supply of funding for the building and/or improving secondary and primary schools, available for use by children of all faiths.
2) Running a sponsorship programme to enable children of all faiths to attend school.
3) The relief of financial hardship, particularly again this year as a result of major flooding. The Charity provides funds to rebuild and/or repair rudimentary housing, buy food, clothing, and other general support as needed within the local church communities.
4) Giving advisory and other services as needed.
5) Providing employment for the poor and needy by selling handicrafts they make.

ACHIEVEMENTS AND PERFORMANCE

Fundraising

During the year funding has been received from various sources and together with sales, the charity has raised £66,787.57. This is an increase of £12,010.31 on the previous accounting period. These funds were augmented by a loan of £15,000, provided interest free by a generous supporter. By the end of the reporting period £6,000 of this loan has been repaid. The loan was provided to allow completion of the new school 4- room building so that inflationary costs were not incurred and Gihogwe Secondary School (GSS) school was not disrupted by incomplete buildings; it also co-coincided with a 40% increase in teacher's salaries effective from August 2022. This was a result of the Rwandan Government increasing teachers’ salaries nationally. Major flooding in the north of Rwanda meant funds for food, clothing and housing had again to be allocated. A special appeal was launched and yet again our supporters gave generously. The increase in school numbers was also allied with an increase in sponsored students. Like most charities we have found fund raising challenging during the current inflationary period, which has also adversely affected Rwanda`s economy. Worldwide inflation also created problems for the Charity's fund raising efforts. In addition the

age profile of our supporters’ means that there is an inevitable loss during the year. However many of our long term donors, including UK churches, continue to respond to our requests and appeals for funds.

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Charity`s History to date

Starting in 2006 the Inkuru Nziza Church in Kigali, supported by Rwanda Restored funds, built a residential secondary school at Gihogwe (GSS). It was part of the plan to educate the many orphans or children with only 1 parent, who would generally be unable to attend school due to poverty. Much of our funds continue to be directed towards this project. Gihogwe Secondary School (GSS) was opened in January 2008 when 43 students enrolled. By January 2009, 60 students were being educated, and by the year ended 30[th] June 2012, 295 students were attending the School. During the year ended 30[th] June 2013 the number of students increased to 342 including 180 boarders, but in the year ended 30[th] June 2015 the numbers fell back to 215 students. The school has slowly recovered and increased numbers to 350 students at the end of the review period, despite the economic situation. Included in this are 132 “Friend of Child” sponsored students. During the Covid pandemic the school went into lockdown and was closed as of late March 2020. Some virtual (remote) learning took place during lockdowns, but the charity continued to assist with teachers’ and other staff living costs during lockdown periods using the money donated by the charity’s “Friend of Child” sponsorship scheme. This allowed the teaching and other staff to buy food and necessary provisions during the harsh lockdown conditions, as there was no national furlough scheme in Rwanda. The school was in lockdown also from February to March 2021. The school year finished in early July 2021, one week earlier than planned due to new Covid restrictions. It re-opened again on 12th October 2021. The new head, Biri Philbert , appointed last year, has had a great impact on the school's continuing reputation & success. Numbers continued to increase while still maintaining academic standards, discipline and a strong Christian ethos.

The first visit in 3 years from the UK was made on the 29[th] May 2022. The Charities Chairman visited for a week meeting teachers, pupils and Inkuru Nziza church members & elders. He witnessed the distribution of food, clothing, goats and bibles to the poor & needy including a group of former Muslin women, who had converted to Christianity. The distributions of funds, which the Charity regularly transfers to Rwanda , is managed on behalf of Rwanda Restored, by our local partner, the Inkuru Nziza (Good News) church, according to the priorities agreed by the Charity’s Trustees. We are emailed regular income/expenditure spreadsheets, produced by Inkuru Nziza. In addition the internet is used to send reports, photographs & news of how the funds are being used. Inkuru Nziza provide the legal oversight of Gihogwe Secondary School.

School Building Work

The general improvement in education standards and availability affects all private secondary school, however GSS has fortunately seen an increase in private students in the last 2 years. The continued viability of GSS as a private secondary Christian school depends on both sponsored and fee-paying students, and has been discussed with both the Inkuru Nziza leadership and school management in recent years. The increase in fee-paying student numbers inevitably puts pressure on the school facilities. The latest building, a 4-room classroom block, was completed in December 2022, and has been in use throughout 2023. This has meant that the boy boarders can now all be housed on the school site, and there are sufficient classrooms for all groups. This work was only possible because of the money raised through our supporters, and a generous loan to complete the work.

As a charity, we continue to sponsor students, some of whom are orphans, or come from a poor family meaning that they would be struggle to stay in continuous Secondary education in Rwanda; a number of these will be from the Inkuru Nziza Church community throughout Rwanda. It is a privilege to offer these young people hope for the future, through secondary education, and improve their life chances, and help them to reach their full potential. High educational standards are the key to the success of the school, as is a Christian ethos that welcomes children from all backgrounds, into a community that will support and nurture them. The continual commitment to fund the provision of new buildings and equipment, and repair existing buildings, has helped to maintain the high standard achieved at the school by the Head and all the teaching staff. A small number of students are sponsored at university and tertiary education level, who have graduated from GSS.

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Relief of Poverty

Funding is also directed towards repairing and substantially improving the homes of the impoverished that are often damaged during floods and volcanic activity in Rwanda , as well as supporting the poor through its goat projects and the purchase and distribution of food and bibles. This year's main emergency funds were raised and used to alleviate the hardship caused by major flooding. Most of these funds will be allocated in the next review period as the Rwandan government reacted to provide temporary accommodation. These funds will be used to provide food and basic utensils.

Handicraft Work

Our Charity has endeavoured to continue to provide employment during the pandemic for a number of widows and orphans whom often remark about the dignity that such employment provides. These widows and orphans make a range of handicraft items such as banana bark Christmas and greeting cards, embroidered pictures, tablecloths, table runners, cloth bags, necklaces etc. It is very rewarding to see their good skills being used to produce these items that are purchased by the Charity for resale in the UK. We have been able to sell some handicraft, notably cards, on-line even during the pandemic restrictions.

Rwanda Restored

Report of the Trustees for the twelve month period ended 30[th] June 2023 Financial Review Continued

FINANCIAL REVIEW

The gross turnover for the year was £66,787.57. Accrual accounts must be prepared when turnover exceeds the £250k threshold. Nevertheless the accounts for this year are presented on an income and expenditure basis.

The Statement of Financial Activities (SOFA) must categorise funds into one of three legal types:- Unrestricted Funds – which represent money that has been given to the Charity on the general understanding that it will be used at the discretion of the Charity for the furthering of its objectives and activities as set out above.

Restricted Funds – which represent money that has been given for a particular purpose and they cannot and must not be used by the Charity for any other purpose.

Endowment Funds – money that has been given to the Charity with the specific instruction that only interest gained from the money can be spent. The Charity does not at present have any such funds.

At the end of the year the Charity held £11,123.14 cash reserves at the bank. The total unrestricted fund has a £11,284.41 balance and a restricted fund balance of ( £7,126.16) . At the year-end there was a stock of handicraft cards and other materials which remained unsold. This is shown in the accounts as stock in hand, at a cost price value of £1,365.72. Stock was sold during the year but value was held at last year`s level by further purchases during year.

PLANS FOR FUTURE PERIODS

The Charity will continue to focus its efforts on supporting students from impoverished backgrounds to attend the Gihogwe Secondary (GSS) and complete their education from Senior 1 through to Senior 6, in a school with a Christian ethos. Where possible, students will be supported in tertiary education as funds allow. The Rwandan Educational Authority undertakes annual evaluations of the schools, and continues to make a number of demands, which the Charity strives to finance through the generous donations of our supporters. These requirements have in the past included improving paths around the school and constructing a retaining wall next to the public road. The completion of the combined new classroom block and boys’ dormitory, after almost 16 months of fund raising and building, was particularly pleasing in the face of the worldwide pandemic and lockdowns. A new project to provide new buildings to meet the Rwandan Education Authority’s requirements and increased school numbers started on 1[st] June 2022. Some

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funding was available but to avoid delays and any subsequent inflationary increase in costs, an interest free loan was made available to the Charity. In addition to improving the main infrastructure, funding books, IT equipment and furniture is a continual priority. Internet communications prove to be an invaluable asset for maintaining communications with the school, Inkuru Nziza, and amongst the Trustees, volunteers and supporters.

GSS has a forum of parents, teachers & Inkuru Nziza that is mandated by Rwandan law to oversee the operation of the school, with particular emphasis on finances & discipline. A major decision was to raise school fees by 10% during the review period to reflect the high inflation.

We are happy to report that Gihogwe Secondary School has continued to do well despite the major impact on all education throughout the Covid era. We are also encouraged by the prospect of more students than ever on the register.. The school has generally always achieved excellent exam results: These positive results, both educationally & culturally, because of the praiseworthy teaching and discipline at the school, continues to be recognised by more and more people.

In conclusion, the charity continues to meet the prime aims of its Christian mission, the relief of poverty, by helping the children from poor families to achieve their potential. We also endeavour to ensure that our donors are assured that we maximise the donations given generously and freely to help the Poor and Needy. To this end our administration costs are less than 1% of funds raised.

DECLARATION

The Trustees declare that they have approved the above Trustees’s report.

Signed on behalf of the Charity’s Trustees Damian Mark Gilmartin 8[th] December 2023

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RWANDA RESTORED

STATEMENT OF FINANCIAL ACTIVITIES FOR TWELVE MONTHS ENDED 30TH JUNE 2023

Income and Expenditure Account

	[NOTE] Income Voluntary Income - Donations - Gift Aid Tax Refund - Sales Investment Income Bibles Loan TOTAL INCOME Expenditure Charitable Activities - Building Work - Relief of Poverty - Handicraft Work - Travel Expenses - Administration [5] TOTAL EXPENDITURE Net of Income/(Expenditure) Funds at Beginning of year Funds at End of year	UNRESTRICTED RESTRICTED TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS 2023 2023 2023 2022 £ £ £ £ 7,657.23 40,624.89 48,282.12 46,383.28 6,681.56 6,681.56 7,300.19 1,081.05 1,081.05 1,078.52 92.84 92.84 15.27 1,650.00 1,650.00 9,000.00 9,000.00 _ _ _ _ 24,512 .68 42,274 .89 66,787.57 54,777.26 23,350.00 23,350.00 23,700.00 41,200.00 41,200.00 38,770.63 0.00 , 0.00 611.73 611.73 676.10 _ _ _ _ 611 .73 64,550.00 65,161.73 63,146 .73 ----- 1,625.84 (8,369.47) 18,520.31 (7,226.15)11,294.16 11,284.41 (7,126.16) 4,158.25

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RWANDA RESTORED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2023

NOTE [1] Principal Accounting Policies

Basis of Accounting

- The Financial Statements are prepared under the historical cost convention, with items recognised at cost or transaction value, and in accordance with the requirements of the Charities Statement of Recommended Practice – Charities SORP (FRS102)

	JUNE 2023 £ NOTE [ 2] Refund of Gift Aid Tax 669.38 due from HMRC May22 to June 23 669.38 NOTE [ 3] Creditors Travel 0.00 Telephone/Internet 372.23 Postage 372.23 NOTE [ 4] Analysis of Church & Restricted Funds School Bldg. Relief of Handicraft Work Poverty Work £ £ £ Balances at 30.06.22 0.00 (7,226.15) 1365.73 Net Movement in Year 0.00 (100.00) (0.00) Balances at 30.06.23 0.00 (7,126.15) 1365.73 Unrestricted Restricted Total Funds Funds 2023 £ £ £ NOTE [5] Management & Administration Bank Charges 239.50 239.50 Postage 0.00 0.00 Telephone Expenses 372.23 372.23 Equipment & Stationery 0.00 0.00 Hospitality & PR Expenses 611.83 611.83	JUNE 2023 £ NOTE [ 2] Refund of Gift Aid Tax 669.38 due from HMRC May22 to June 23 669.38 NOTE [ 3] Creditors Travel 0.00 Telephone/Internet 372.23 Postage 372.23 NOTE [ 4] Analysis of Church & Restricted Funds School Bldg. Relief of Handicraft Work Poverty Work £ £ £ Balances at 30.06.22 0.00 (7,226.15) 1365.73 Net Movement in Year 0.00 (100.00) (0.00) Balances at 30.06.23 0.00 (7,126.15) 1365.73 Unrestricted Restricted Total Funds Funds 2023 £ £ £ NOTE [5] Management & Administration Bank Charges 239.50 239.50 Postage 0.00 0.00 Telephone Expenses 372.23 372.23 Equipment & Stationery 0.00 0.00 Hospitality & PR Expenses 611.83 611.83	JUNE 2023 £ NOTE [ 2] Refund of Gift Aid Tax 669.38 due from HMRC May22 to June 23 669.38 NOTE [ 3] Creditors Travel 0.00 Telephone/Internet 372.23 Postage 372.23 NOTE [ 4] Analysis of Church & Restricted Funds School Bldg. Relief of Handicraft Work Poverty Work £ £ £ Balances at 30.06.22 0.00 (7,226.15) 1365.73 Net Movement in Year 0.00 (100.00) (0.00) Balances at 30.06.23 0.00 (7,126.15) 1365.73 Unrestricted Restricted Total Funds Funds 2023 £ £ £ NOTE [5] Management & Administration Bank Charges 239.50 239.50 Postage 0.00 0.00 Telephone Expenses 372.23 372.23 Equipment & Stationery 0.00 0.00 Hospitality & PR Expenses 611.83 611.83	JUNE 2022 £ 431.13 431.13 0.00 378.00 378.00 Total £ (5,860.42} (100.00) (5,860.43) JUNE 2022 £ 247.50 0.00 378.00 50.60 675.10

		Work £ 0.00 0.00 0.00

	Bank Charges Postage Telephone Expenses Equipment & Stationery Hospitality & PR Expenses

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RWANDA RESTORED

BALANCE SHEET AS AT 30TH JUNE 2023

[NOTE] CURRENT ASSETS Stock of Handicraft Materials Debtors [ 2] Cash at Bank CURRENT LIABILITIES Creditors [ 3] Loan outstanding NET ASSETS REPRESENTED BY Unrestricted Funds Restricted Funds [4]	JUNE 2023 £ 1,365.73 669.38 11,123.14 13,158.25 0.00 9,000.00 4,158.25 11,284.41 (7,126.15) 4,158.26	JUNE 2022 £ 1,365.72 431.13 9,497.30 11,294.15 0.00 0.00 11,294.15 18,520.31 (7,226.15) 11,294.15

The financial statements were approved by the Trustees on 8[th]

Damian Mark Gilmartin Chairman

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name Rwanda Restored members of On accounts for the year 30[th] June 2023 ended Set out on pages 6, 7 and 8 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2023.

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 requirements of 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's I have completed my examination. I confirm that no material matters have statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: L Horton Name: Leon Horton Relevant professional Chartered General Management Accountant qualification(s) or body (if any): Address: Boschendal, Tetbury Lane, Crudwell, Wilts, SN16 9HD

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of Not Applicable any items that the examiner wishes to disclose .