ESUUBI TRUST Flnanclal Acc1nts And Trusteu R•port 29 1)oc•mb•r 2021 Chirfty No. 1115864 Comyny No. 05863107
Esuubi Trust Hope of a future (A (harftabk cryny Ilmlted by quarnrtee) Report and Flnancial Statements For Flnanclal year ended Z9th December 2021 Charfty numbw. IIIS864 eNo. Reference & Admlnlstratlve Inforniation Esuubi Over¥iew 2021: Su orting our chlldren In hard tlmes Holistlc On50rshl Education & Pr strurture & Governance UK Focus & Anance 7-8
Reference & Administratr Informathn Charity Name- Esuubi Trust RegISted Charfty number: 1115864 Registered Company Number: 05863107 Registered office and Operational addres5: 81 Pashley Road Eastbourne East Sussex BN20 8EA Dlrertor¥ Mrs Kate Campion-srnith Mr Jonathan Campion-smlth Dr Simon Eyre Mrs Ann Eyre Mr Nigel Campion-smlth Ms Karen Benge Ms Nathalie Bonney Account•nts & Independent Examlners O Olasode BSC Msc MBA IPSM FCCA Pho Chartered Certified Accountants TL First Llmlted I Copers Cope Road Beckenham Kent BR3 INB Bankors National Westminster Bank Plc. Eastbourne Town Centre BrarKh, 96 Termlnus Road, Eastt>ourne, 8N213AA Sdwtorj tham and Watkins, 99 8lshops8ate. London. EC2M 3XF Ugandan Commlttee of NGO: Esuubl the Hope for a Future MIWM Head of operation5: Pastor Kisakye Abdul Headteacher & Secretary: Namagembe Suzan committee Member: Kisakye Winnifred Committee Member: Magala Kenny Commlttee Member: Musisl Charles Esuubi U8anda Mobiliser: Kintu Mar8aTet
Esuubl Overvlew Esuubi means'hope, in Lu8anda and the work of Esuubi Trust is aimed at building communities; providin8 a renewed hope and vision to every indNidual within that community. Although Uganda has made significant progress in providing education for all primary aged children. progression on to secondary school is stlll an area needing si8nificant improvement. UNICEF estimate that only 8% of children complete their education to the upper end of secondary school. Esuubi believes this is unacceptable and every child should have the chance to fulflll thelr potential. Only 41% of children complete their primary education, let alone fulfill their dreams. Only 17% of the population have access to safe mana8ed water supplies and 85% experience physical or psychological punishment by a care8ivef. Esuubi believes this is unacceptable and Is almingto chan8e the life opportunities of the children we helpto support. We have been supportin8 projects within Mitrfdna on a formal basis since our re81Stration as charity in 2006, but for much longer in an informal capacity prior to that. Esuubi supports the work of the NGO: Esuubi Hope of a Future Group, a locally registered organlsation that runs all the projects in Uganda. Over this time firm foundations for our work have been built through stron8 workin8 relationships with the key individuals and stakeholders in Mityana. We believe strongly in focusingour impact on one community in order to supportand nurture change. Our vlslon15... or every chim th Uganda to know the love of a fflrther. the support of a fvmlly and the hope of aluture... Our mlsslon Is.. o bulldcommunltles andthanot Ilves In Uqanda ty gmng the needlert chlldren afvmlfy, o home, an educatlon and the thance of o better Ilfv." Our values... We belleve every ¢hMd hos the rfqht to be loved... Love Is a force whlch Inspires, empowers, liberates, creates and sustains. Above all, we must provlde for the orphans of U8anda a love whlch enables them to love and care for those around them. In time thi5 will forge an erUring community, whlch supports its weakest and defends its m05t vulnerable. We belleve e&*ry chffd has the rfqht to 4xcess water, food, shelterond educadon... Although conditlons for many have improved in Uganda it Is sadly the most vulnerable who have no access to clean water, safe shelter and an education. We believe that through providing uganda's needy children with access to water, food. shelter and education, we can help to break the poverty cycle to bulld a more sustainable future for the whole country. We belleve in the dlfference that can be nde ty imwovlng one Ille at a tlme... Esuubl bellw5 that by shiftin8 the course of a single Ilfe we can impact the Ilves of many others. At the heart of Esuubl is an understandlng that in order to change lives in the future we must gr(M a generation who have the lrfe Skills. education and understsnding of how to suNive in a changing world.
2021: Supportlng our children Tn hard times Many of the difficulties of 2020 have continued in Uganda throughout 2021. Many children have missed out on nearly 2 years of schooling• Wlth xhools and colle8es only opening their doors to all classes in early 2022. There was no promotion of classes in the academic year 2020121 which means that as we enterthi5yearthere are no children in Primary7. However, this has a knock on effect as Senior I, the first Class of secondary, now contains two academic years worth of children, those who passed exams in 2020 and 2021. This happened as those children who missed examinations in November 2020 were able to sit these end of Primary and Secondary Exams in April 2021. For many this required them to undertake a year of learning In only a few months. Polltical unrest has continued across the country, with some areas also beln8 afferted by ISIS bombin85. As a consequence we have been unable to visitthe projerts we support In Mltyana and have had to contlnue our rellance on the Ugandan NGO to communlcate what support they need and how pro8ress is unfoldin8 on the ground. For Esuubi, 2021 has been a year when the NGO In U8anda has contlnued to focus on l¢)okln8 after the Individual children In their care, and supporting those who have been out of school but livlng in the local communlty. This has meant they have used most of the SouceS sent to them to feed, clothe and educate Iwhere permitted by the 8overnment) the children in their care with little focus on developln8 projects on the 8round. H¢)wever. one positNe outcome thls year has been that In early 2021 the NGO in Uganda was able to sell a proportlon of the eucalyptus trees currently growing on thelr land. They have used the funds to be8in work on more sustainable farmln8 projects. With the funds avallable from thls they have started to develop a coffee and banana plantalon. The hope15 that withln 3 years they should have a coffee crop that can be sold to create a stron8 In country Income for Ekiwumulo. Slmilarly they hope that they can sell the banana crops commerclally to provide funding for food and healthcare. The Esuubi Café has struggled this year with no income or tourists to support it, combined with a road closure meaning there is no passin8 trade. There has also been very little local trade due to the general situatlon in the country. The situation with the cafe wlll need to be reviewed as soon as it is possible to travel to Uganda again. For now. they are malntainin8 the
area and ensuring that those who are employed by the NGO receive their salaries in order to allow them to supportthemselves and their own families. Despite the desperate situation during the pandemic, we are delighted to report that 3 of the students the NGO supports completed their A levels in April and are discussing options for their continued education in September 2022. The children also achieved the following O level results- one first grade, two second grades, four third grades and three fourth grades. With re8ardsto Primary 7 results at Ekiwumulo, we are also thrilled thatall (bar one child) who sat the examination passed {including those who had received no schooling for this!}, with 77% of these achieving a flrst or second 8rade. The lack of schoolin8 has meant that Ekiwumulo have had no choice but to delay plans to further develop extracufficular provlsion of the arts, as well as further vocational trainin8 opportunitie5. They hope that this may be become possible later In 2022. Ho115tlc Approach Ekiwumulo Vlllage has remained the centre for the projects SUPPOrted by Esuubi, despite havin8 had smaller numbers of children resldent as a result of the pandemic. Ekiwumulo has been designed around Esuubi's core values. It remains a strong and viable communlty. which is truly capable of supportlrng itself. In keepin8 With Esuubl's ethos Ekiwumulo Is desi8ned as a vlllage community, With local culture and heritage at its very core. There Is rK> orphanage. as such, but rather children are brought up by foster mothers, allowing them to experlence the love and care of a famlly environment. At Eklwumulo children Ilve within family groups. each with thelf own house and foster mother carlng for them. These "famllie5" have been created to ensure that the orphans recelve the love and care 50 often taken for granted In a family situation. In addltlon, the mothers are able to teach their chlldren about the values and responslbilitles of beln8 a part of the famlly. As part of thls each famlly group is asslgned not only their house to care for, but also tasks In the day to day runnin8 of the local comrnunlty. This Includes small scale gardening responslbllitles. as well as cleanlng and general care for the compound and 5urroundln8 area. Thls allows the children to learn the skills that they would be learnlns in a tradltional U8andan village. Health improvement will always be a high priorty for support by Esuubi, and as such the NGO has contlnued to monitor health and dlscuss any issue5 with mothers Withln the houses. Covld vacclnes have been made available to all adults. but there has been mixed uptake. Secondary aged students and above have been told they can only return to education once they have received the vaccine. Covid is going to remain an issue in Uganda for some time to come and the NGO wlll have to ensure that they use their resources wisely to support the children moving into 2022.
Sponsorship Sponsorship of children remains a primary sourte of Income for Esuubi. Esuubi has ended this financial period with a total of 107 child sponsots, 10 teacher sponsors and a further 17 students being supported through fvrther educatlon. 44 of the children supported are in Primaryeducation and afurther63 are in Secondary education. This refiects generally maintained levels of sponsorship following on from last year despite the continuing difficulties with flnances for many people in the UK. This is an area we continue to look to develop in 2022. A drive to get more sponsoTS around Christmas has helped replace sponsors who were no longer able to support children. Esuubl's met of sponsor5hlp has always been one of holistlc sUPPOrt, and as such the sponsorship money provided goes via the Ugandan NGO to support the whole community at Ekiwumulo. Fi8ures from the end of 2019 compared with those at the start of 2022 are the most accurate we have in relatlon to who the NGO is supporting within Ekiwumulo. These figures show that under 20% of the children, supported by Esuubi, livin8 at Ekiwumulo currentty have sponsors. This leaves over 120 chiklren who are supported from sponsorshlp funds but do not currently have sponsors. We are in major need of supporters for these chlldren. This problem is likely to continue as our cohort moves from primary to secondary and more needy children arrive to take their place. Over the past year the work with our sponsored thlldren and thelr sponsors has contlnued to be overseen by the Ugandan NGO dlrector Kisakye Abdul, in conjunctlon with the teachln8 staff at Ekiwumulo. Esuubl would like tothank all those who sponsor indlvlduals In Uganda for the difference they are making not only to the lives of their sponsored children but also those around them. In particular. we would Ilke to thank the mothers who care for these chlldren day in day out, and the teachers who provide above and beyond what you would see at an avera8e Ugandan Prlmary School.
Educatlon & Progress Ekiwumulo Primary School be8an 2021 with 14 teacher5 but only certain year groups were able to attend. The younger children have only just begun their return to school in 2022. At the start of the year there were over 330 children registered at the Primary school, although many of these were not in attendance due to regulations in relation to lockdowns in U8anda. Esuubi believes that every child Is differenL arnl as such the provision for their education should be unlque to that child's needs. Esuubl has therefore contlnued, via the Ugandan NGO, to support students who have chosen less academic routes withln their educatlon. This year saw some students continuin8 some of their studies In nursery qualificatlons, animal care training, and tailoring. However, attendante on these courses has been limlted due to national lockdowns and some courses will need to be continued in 2022. Structure and Governanco Esuubi Trust was Incorporated as a limited company on 30 June 2006 and was later re8iStered on 21 August 2006 as a Charlty under the Charitles Commisslon. The companywas established under a Memorandum of Associatlon whlch established the objects and powers of the Charitable Company and is governed Ufmler its Artlcles of Association. In the event of the company beln8 wound up members are requlred to contribute an amount not exceedlng £10. Further documentstion was produced for the members of the ugandan Committee to agree to slgn in order to officially be8ln their employment for the Ugandan NGO and to set out the requirements of their appointed positions. Dlrectorsnrustees The dlrectors of the company are also charlty trustees forthe purposes of charity law. Trustees Indurtlon & Tfalnlng All trustees were famlllar with the work of Esuubl Trust on applying for trustee posltlons and as such are aware of the followlrKg: The obll8atlons of DlrÈrtors The main documents which set out the operatlonal framework for the charlty Includln8 the Memorandum and Articles The current financial position as set out In the latest published accounts Objectives and future plans Or8anisatlonal Structure Esuubi has seven Directors. who aim to meet tennly and are responsible for the strate8lC dirertlon and policy of the charity. A system of delegation Is In place for the daY-t(daY delivery of services and thls includes a number of volunteers other than the trustee board. In U8anda, N60 meets at least once a term and where the need arise5 In between. There are currently slx member5 of the commtiee and they are now reglstered as an NGO independent of Esuubi UK.
UK Focus & Flnance Overthe past year, we have seen some decrease in fundlng as a result of some of our regular donors no longer being able to give in the way they did. We also have had little opportunity to have major fundraising drives throughout the year. and have not been Taisin8 money for anything outside of daY-tdaY support of the thildren in our care. Our re8ular sponsorship scheme has provided the most Significant stream of income throu8hout 2021. The financial outcome for the period saw net incoming funds of over £64,496. This can be broken down with £53,278 coming from re8ular sponsorship giving schemes (including thild sponsorships, those supportlng teachers and students in higher education). This proportion of funding is significantly higher than in previous years due to a drop in income from general fundraisin8 and a focus on trylng to get more lon8-term supporters. The drop in income experienced this year is a situation represented across the country wlth fewer people givin8 to charity, and reflects limited opportunities for trustees to run voluntary fvndralsin8 inltiatives. Prfnclpal Fundlng Sources Apart from generating funds through indivldual sponsors. the princlpal fundin8 sources for the charfty are currently primarily from indlvidual sponsots and small organisations such as churches and societies. We are especially grateful to Guildford Methodist Church, Holy Trlnity Beckenham, and St Elisabeth's Eastbourne, who have continued to aid us with supporting the chlldren In Uganda throu8h another very difficult year. Investmant Pollcy Consldering the sltuatlon that the Company Is in, and the fairly immediate provlsion quired In U8anda, the directors have decided again this year that they will avoid the use of any form of investment funds. Thi5 may be revlewed as and when declded by the Directors. Reserves Pollcy The dlrectors have examlned the charl$ requlrements for reseryes in118ht of the work they are dolng and the maln risks to the organlsation. It has therefore been establlshed that unrestrlcted fund5 held by the charV should be 4 months of the expenditure on sponsor scheme5 (for both teachers and children). and lon8-term projects including provlsion of healthcare and baslc necesslties at Eklwumulo Villa8e. Thls Is reflected In our reser4es enterin8 2022. Whilst the Income funds amounted to £64,496, a balance of £55,717 remained at the erKI of 2021 with expenditure totaling £77.011 during the year. This expenditure reflects mainly contlnued maintenance and ba51c provision for education, health and well- bein8 of the children, and salaries for those workin8 With Esuubi Uganda. Expenses The cost of general expenses thi5 year was a8ain less than 1%. This has enabled us to contlnue to maximize the use of money given to the Uganda NGO overseas In supporting orphans and needy children in Uganda. Esuubi will once agaln alm to keep costs as low as possible over the coming year in order to ensure all money raised for tt* children of Mityana reaches them
Responsibllltles of the Dlrectors Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, includin8 income and expenditure. for the financial year. In preparing those financial statements. the Directors should follow best practice and in so doln8: Selert suitable accountin8 policies and then apply them conslstently: Make judgements and estimates that are reasonable and prudent; and Prepare the financial statements on the going concern basis unless It is inappropriate to assume that the company will continue on that basis The Directors are responsible for maintainin8 proper accountin8 records which disclose wlth reasonable accuraoi at any tlme the financial sItIon of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safeguarding any assets of the Company and hence taking reasonable steps for the preventlon and detection of fraud and other irregularlties. Dlrectors Olrectors who for the purpose of charity law are also trustees. who served durlng the year and up to the date of this report. are set out on pa8e l. In accordance with company law, as the mPan$ dlrectors, we certify that: So far as we are aware, there Is no relevant audlt Informatlon of whlch the compan(s audltors are unaware; and As the directors of the company we have taken all the steps we ought to have taken In order to make ourselves aware of any relevant audit Information and to establish that the charitles auditors are aware of that Information. Accountsnts & Independent Examlners O Olasode Bsc MSC MBA IPSM FCCA PhD of TL Flrst Umlted Chartered Certlfied Accountants was appolnted as the charitable companvs Accountsnts arKI Independent Examlners durin8 thls flnanclal year. Thls report has been prepared in accordance with the Statement of Recommended Practlce: Accountlng and Reportin8 by Charitles and In accordance wlth the provislons in Part 15 of the Companies Art 21x16 relating to small entitles. Approved by the Directors on and signed on its behalf bv: Mrs Kate Campion-smlth {Director) Date {DD/MMnY)
ESUUBI TRUST YEAR ENDED 29 DECEMBER 2021 AccouiifANfs' AND INDEPENDENT EXAMINEWS REPORT I report to the trustees on my examination of the accounts of the Esuubi Trust for the year ended 29 December 2021. Responslbllltles and basls of report As the charlws trustees, you are responsible for the pParatIon of the accounts in accordance with the requirements of the Charitles Act 2011 (%he Acf). 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 14515)(b) of the Act Independent examln•rfs statement l am quallfied to undertake the examir)ation by bein8 a qualified member of the Chartered Association of Certified Accountants {ACCA) and Fellow of the Assoclatlon (FCCA). I have completed my examlnation. I confirni that no material matters have come to my attention In connection with the examination (other than that disclosed below ) which 81ves me cause to believe that Sn, any materlal respect: . the accountin8 rerdS were not kept In accordance with sertlon 130 of the Charities Act; or . the accounts did not accord with the accountln8 records. or the accounts did not tomply wlth the applicable requirements concernlng the form and content of accounts set out in the Charfties (Accounts and Reports) Re8ulatlons 2(M)8 other than any requlrement that the accounts gNe a 'true and falrf view which Is not a matter ¢onsldered as part of an independent examinatlon. I have no concerns and have come across no other matters In connectlon wlth the examlnation to whlch attentlon should be drawn in thls report In order to enable a proper understa 'n8 of the accounts to be reached. OT Olu sode FCCA Chartered C•rtllled Accountant TL Flrst Accountsnts Umlted TL Flrst Umlted 12
ESUUBI TRUST YEAR ENDED 29 DECEMBER 2021 srATEMENT OF FINANCIALAcfivmES UNRESTRICTED REsTricfED TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS Z021 2021 2021 INCOMING RESOURCES Voluntary Income Investment Income Other Incoming resources Incomln8 resources from ch3ritsble attivlties TOTAL INCOMING RESOURCES 54,OM 64.496 75,553 10.452 IOA52 54014 6W6 75,553 RESOURCES EXPENDED Cost ol wierntlng lun(b: Cost of generatlng voluntary Income Cost of 8oods sold and other Investment Management Costs Charftable Actlvltles Governance Costs 34,620 42.392 77,012 84.520 84.520 TofAL RESOURCES EXPENDED 42.392 77012 NEf INCOMEIEXPENDIWRE FOR TrIE YEAR BEFORE TRANSFER IL653 112515) (&967) Prfor Year Adjustment Total Fund5 Brow Forwanl 27.768 37,499 65367 74,233 Totsl Funds Clrrled Forward 52,752 65267 13
ESUUBI TRUST FINANCIAL STATEMENtS AND TRUSTEES REPORT YEAR ENDED 29 DECEMBER 2021 BALANCE SHEEr AX Assets Tanglble Assets Investments CURRENT ASSETS Stock: Items for resale Debtors & Prepayments Cash & Bank 66,067 53,552 Credltors: falling due withlfi one year NEf CURRENf ASSETS 18C() 52.752 65267 51752 65.267 NET ASSErs INCOME FUNDS Restrlcted Unrestrlcted 49.152 37.499 27,768 65,Z67 52,752 The reCtOrS •nd Trustees h•v•: For the year endin8 29 ()ecember 2021 the company was entltled to exemptlon from audit under sectlon 477 of the Companles Act 2(M)6 relatingto small companiek Dlrectorf5 responslbllltles. The members have not requlred the company to obtaln an audii of Its accounts for the year In question in accordance wlth sertlon 476. The directors acknowledge their responsibllftks for complyln8 wlth the requ1ments of the Art wlth respect to accounting records and the preparatlon of accounts These accounts haN been prepared In accordance with the provislons appllcable to companles subject to the small compariies, re8ime. Mrs Kate Campi0Tr5mlth (re} 14
ESUUBI TRUST FINANCIAL STATEMENfs AND TRUSTEES REK)RT YEAR ENDED 29 DECEMBER 2021 NOTES TO THE FINANaAL STATEMENtS-29 DECEMBER 2021 ACCOUNTING POLIQES l.L B•sls ol acc4Juntl These accounts have been prepared under the historlcal cost conventSon wlth Items recognlsed at cost or transartlon value unless otherwlse stated In the relwdnt notels) to these acmunt The accounts have been prepared In accordance with the Ststement of Recommended Prartlce: Accountln8 and Reportln8 by Charltles preparlng thelr accounts in accordan wlth the Financlal Reportln8 stsndard applKable in the UK and Republlc of Ireland IFRS 1021 Issued on 16 July 2014 and wlth the Charitles Art 2011. The charlty conslitutes a publlc benefit entty as defined by FRS 102. li Goln8 cOarn The charity is a ioing Concern and the ac£ounts have been prepared on a goln8 concern basls. IA Ch*we of •ccountlni poH¢y There Is no chan8e of ac¢ountln8 pollcy durfn8 the perlod. There Is no chan8e w accountln8 estlmat•s durfng the period 13. Materf•l prkn var •dJustsnw There are no material prior year adjustments durln8 the perlod. Income and Expendlture are reco8nised on an acuual b3$1s. Donatlons are accounted for as recelved and accrued only when a value can established before payment reiVed. General Fund Revenue erants and Ott income and expendlture assoclated vlth the general operatlons of the charfty and its intemational projects are dealt wlth in the General Fund. These comprise donatlons. legades or othef Income. the use of whid) has been specffied by the donor. There 15 Gurtentty no endowment fund 15
ESUUBI TRUST FINANCIAL STATEMEKfs AND TRusfEES REPORT YEAR ENDED 29 DECEMBER 2021 2. INCOMING RESOURCES Voluntsry Income UNREsncTED RESTrICTED FUNDS FUNDS 2021 FUNDS 2021 FUNDS Donatlon& 44,8Cfi 30,845 165 165 4,619 4,133 5,32S 33,652 61x1 Sponsorshlp Porridge Scheme Teachers Hlgher Educatlon Miscellaneous ConstnKtlon Cafe Expanslon Alternatlve Glfts Other 165 4,133 10,452 10.452 N52 $4 64N96 7553 16
ESUt)BI TRUST FINANCIAL STATEENts AND TEiUSTEES REPORT YEAR ENDED 29 DECEMBER 2021 3. RESOURCES EXPENDED ANALYSIS OF RESOURCES EXPENDED cosr OF cosr OF rJENERATING (WITABLE GOVERNAIKE TOTAL T(yfAL FUNDS ACTIVITIE5 2021 2020 tmrert Charltable Sponsorship Porrldge Scheme School & Salarles Hlgher Educatlon Construrtlon Work AlternatNe Gift Expenses IUK) Food. Healthcare and LlvSng costs IU8anda} 29.520 29,520 175 5,800 4.544 6AM)0 2,935 6,500 29,520 892 34,620 770 892 34,620 40,846 77,012 84.520 Indlrert Costs Accountan Fees TOTAL RESOURCES EXPENDED 77,0 77012 S420 4. aiEDITORS- due wlthln ane year 2021 2020 8(M) Accruals No remunerdtlon was paid to Irustees In the year 17