Annual Accounts and Report for the year ending
31 March 2023
| Index Trustees Annual Report Independent Examiners Report Receipts and Payments Account Balance Sheet Notes to Accounts |
Page 2 6 7 8 9 - 12 |
|---|---|
The Kabanda Trust Trustees’ Annual Report for the year ended 31 March 2023
Full name The Kabanda Trust
Registered charity number 1115939
Principal address
Trentham Mews Medical Centre Eastwick Crescent Trentham Stoke on Trent ST4 8XP
Trustees
Dr Gordon Thomas (Chair) Mrs Joanne McGuinness Mr Paul McGuinness (Treasurer) Dr Jane Parker Mrs Sue Thomas Mr Richard Woollacott
Bankers
The National Westminster Bank PLC Market Street Longton Stoke on Trent ST3 2HW
ABSA (formerly Barclays Uganda Ltd now Amalgamated Banks of South Africa) Kampala Road Kampala Uganda
Independent Examiner
Mr Michael Davis
2
The Kabanda Trust Trustees’ Annual Report for the year ended 31 March 2023
GOVERNANCE AND MANAGEMENT
The charity is operated under the rules of its trust adopted May 2005, and as amended by trust deed dated July 2012. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees passed at a special meeting called under clause 15 of the deed.
METHODS ADOPTED FOR THE RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES
New trustees are appointed by invitation. In selecting individuals for appointment as trustees, the trustees have regard to the skills, knowledge and experience needed for the effective administration of the charity. Apart from the first trustees, every trustee is appointed by a resolution of the trustees passed at a special meeting called under Clause 15 of the trust deed.
AIMS AND OBJECTIVES
The aims and objectives are:
-
To advance the education of the pupils at Rock of Joy Children’s Centre, Lungujja, Uganda (RoJ) and other associated schools by providing and assisting in the provision of facilities and equipment for education at the schools.
-
To preserve and protect the health of the children attending Rock of Joy Children’s Centre (RoJ) and other associated schools by providing and assisting in the provision of facilities support services and equipment not normally provided by the state authorities. To advance the education of the public in healthcare in the Lungujja and Nansana districts by appropriate means.
-
The relief of financial hardship, either generally or individually of people living in the Nansana and Lungujja districts of Uganda by making grants of money for providing or paying for items, services or facilities for the relief of the sick/poor either generally or individually through the provision of grants, goods, services or scholarships for secondary schools.
SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT
The Trustees are meeting their public benefit obligation by supporting and developing the education and healthcare of the pupils attending primary school at Rock of Joy Children’s Centre by assisting with and providing facilities and equipment for education and healthcare at the school.
ACHIEVEMENTS AND PERFORMANCE
After a gap of three years due to Covid 19, our trustees, Gordon and Sue Thomas, were able carry out a governance and monitoring visit in November 2022. They were very pleased to see that, through the dedicated efforts and hard work of Pastor Steve Kimbowa and his team, the school had come through the most challenging effects of Covid in a very positive way. Despite the difficulties caused by the restrictions imposed on the school during their strict lockdowns, repairs and modifications had been made to the school buildings and a new kitchen and dining room had been constructed.
As well as meeting their need for such new structures these had helped them meet the requirements of their school inspectors and provide a much-needed large hall for extra-circular activities. This also allows them to apply for a licence to be an examination centre for which they will receive income as other schools use their facilities at exam times. Gordon and Sue were delighted to officially open the building.
3
The Kabanda Trust Trustees’ Annual Report for the year ended 31 March 2023
Whilst some members of the teaching staff had left during covid times, several new appointments had been made. This included a new headteacher who the trustees were pleased to see was encouraging and supporting the Safeguarding program that we had introduced prior to Covid. This was being enthusiastically developed his staff supported by a group of elected pupils.
Following covid, children had been slow to return to school but many were undernourished and with longer term illness. It was encouraging to hear that the school Nurse and caring school staff had helped to provide considerable support with their education and healthcare as they resumed their schooling.
We were disappointed to see that despite their efforts to keep class sizes around 30, pupil numbers had risen. This was because post covid the Ugandan Education Authorities insisted that schools took every child who applied. As RoJ were not able to refuse children wanting to study and class sizes increased significantly.
Despite the challenges that living in extreme poverty places on many of the children who attend RoJ, they continue to achieve excellent results in the Primary Leaving Exams (PLEs) and are now attracting families who can afford to pay to access the quality teaching that the school is providing.
The additional number of pupils has meant that the proportion of fees paid by those who can afford them has increased and is helping to relieve the financial strain on the school. With our support, they continue to provide at least one third of places free to children whose families cannot afford to pay whilst a significant number received partial bursaries.
Although their secondary schooling was severely disrupted by Covid the young people who receive a secondary education through our Rock Star program are continuing to shine. During their visit the trustees met with one of the young men who had recently qualified as a dentist and who came to the school to encourage our current Rock Stars to aim high. Those who have taken O & A levels this year are awaiting places for midwifery and nursing training as well as others moving to vocational courses. We are particularly proud of the achievement of another young man from a very needy Lungujja family who received a 4-year scholarship to study Mechanical Engineering in Japan!
During their stay Gordon and Sue attended a post covid service of Thanksgiving and were humbled to meet with and hear from many individuals and families who had been supported by the “Food Bank” type program that we had funded during covid. The efforts of all at RoJ who provided practical support as well as care to pregnant mothers had undoubtedly saved lives and resulted in overwhelming gratitude from the community and its officials in Lungujja.
Our trustees visited the coffee farm in the Masaka district which has been established, at considerable cost, by our friends from the “ Rock of Joy Trus t” (charity reg no.1121659) based in Heswall. Their aim is for coffee to create a sustainable source of income for the two schools that they support. This provided much food-for-thought and information which will allow us to consider the practicalities of a similar project in the future should funds allow.
LONG TERM AIMS
The Trustees continue with their long-term aim for Rock of Joy to be a self-supporting school - housed in permanent buildings.
The Covid 19 pandemic has raised several questions about the ongoing viability of the school buses as a means for creating income and securing future stability. We will continue to explore this with Pastor Steve and others. Drawing on the experience of the “ Rock of Joy Trus t” (charity reg no.1121659) based in Heswall, We will continue to explore the use of coffee as a means of creating a sustainable income source.
4
The Kabanda Trust Trustees’ Annual Report for the year ended 31 March 2023
Whilst our base of regular givers provides us with a consistent monthly income which is transferred quarterly to RoJ, we recognise that the financial challenges that continue to be faced by many have meant that our regular income has again reduced during the year, a trend that is likely to continue.
MONITORING AND BANKING IN UGANDA
Joy Nakawala continues as our paid administrator and supports our work at ROJ.
We continue to be grateful to our lawyer, Edward Sekabanja, for his advice and help with overseeing withdrawals from our Ugandan bank accounts.
THE CHARITY’S POLICY ON RESERVES
The trust aims to have sufficient funds held in reserve to allow for a ‘ Rock of Joy Contingency’ to allow for up to twelve months payments to the school. We now endeavour to hold larger amounts of money in our Uganda currency account to take maximum advantage of the exchange rate and higher interest rates offered in Uganda.
COMMENTS AND ACKNOWLEDGEMENT
As well as the Harding Trust and the Criffel Charitable Trust we are extremely grateful to members of Bingley Baptist Church, Christchurch Heworth, Herne Hill Churches, Trentham Parish Church and Wolstanton Rotary Club for their ongoing long-term support.
We would like to thank all those individuals who have again given so generously to benefit the children in Uganda. Thank you again to those who have enabled us to increase the value of their gift by reclaiming Gift Aid.
Rock of Joy School remains a Place of Hope for the children who attend the school as well as for their families who are supported and encouraged by the educational opportunities and practical care they receive.
Signed on behalf of the charity’s trustees:
Signed _________ Date: 28 Jan 2024
Gordon R W Thomas Chairman Name ______ Position ______
5
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinèr s RÈport Report to the tru$tee•l mombor8 of The Kabanda Trust On accounts for th• year •ndod 31" March 2023 Charlty no (11 any) 1115939 S•t out on paga8 6t0 11 I report to the trustees on my examination of the account8 of above charity llhe Twsf) for the year ended Ro•pon8lblllt108 and A8 th8 charity tnJstee8 of Ihe Trust. you are responsible for the preparation bas18 ol roport of the accounts wi accorfkn with the requirements of the Charities Act 2011 (Ihe Acf). I wort n respect of rny examirthll of th8 Trust's accounts carried out under SeCn 145 of the 2011 Act and in carying Out rny examination, I have followed the appab Direckn)s gNen by the Charty Ccffjmigsion under section 145{5Xb) of the Ad. I have completed my exammwti'on. I confim that no material matters have Gome to rny attelltiun ((thr than that di5c105ed below ") in connection wlth examination gives me cause to beli• that in, any material respect: accounting reccxds re nol kept in acrdanCe with 6eclion 130 of the Act or the accounts th nol xcord with the acLounting records Independent •xamlneYs stat•m•nt I have no cortems and have come across no other matter6 in connection wrth the examination to vthich attention sPnuld b8 drawn In order to enable a proper understandirrfJ of the accounts to be reached. ' Please delete wtyds in Ihe brackets rf they th) not apply. Slgned: D•t•: 30 January 2024 Nome: Michael E Davis Rolovant profosslonal qualificationls) or body (if any): FMCA CGMA FCIAI Addros•: 150 W•rtryh Dri. Tr•nth•m stokfron-Trant ST4 8LQ IER October 2018
The Kabanda Trust Receipts and Payments Account For year ending 31st March 2023
| Note Receipts Voluntary Income General 1 Rock of Joy: School Support Health Projects Hardship Secondary School Total Voluntary Income Income Tax recoverable Activities for Generating Funds Bus Income Income from Assets Bank Interest TOTAL INCOME Payments Charitable Activities Rock of Joy School 2 Health Project Hardship Support Secondary School Scholarships UK Expenses 3a Uganda Expenses 3b Funds bought forward Excess/(Deficiency) of Receipts over Payments Transfer of Funds 7 Funds carried Forward |
Unrestricted Funds £ 30,772 |
Unrestricted Funds £ 30,772 |
Unrestricted Funds £ 30,772 |
Restricted Funds £ 10598 250 1,200 6,642 18,690 |
Restricted Funds £ 10598 250 1,200 6,642 18,690 |
Restricted Funds £ 10598 250 1,200 6,642 18,690 |
2023 £ 30,772 10,598 250 1,200 6,642 49,462 - - 8,270 - - 297 |
2022 £ 33,722 - 19,640 180 11,706 6,922 |
|
|---|---|---|---|---|---|---|---|---|---|
| 30,772 8,270 297 |
72,170 10,833 - - - 130 |
||||||||
| 39,339 | 18,690 | 58,029 | 83,133 | ||||||
| - 1,599 5,165 |
40,317 3,514 2,630 8,504 - - |
40,317 3,514 2,630 8,504 1,599 5,165 |
43,025 1,439 16,264 3,695 1,017 3,042 |
||||||
| 6,764 | 54,965 | 61,729 | 68,482 | ||||||
| 64,480 32,575 (33,293) |
6,620 (36,275) - 33,293 |
71,100 3,700 |
56,449 14,651 |
||||||
| 63,762 | 3,638 | 67,400 | 71,100 |
page 7
The Kabanda Trust Balance Sheet as at 31st March 2023
| Note Current Assets UK Bank Accounts Current Account Reserve Account Bonus Saver Account Business Reserve Account Uganda Bank accounts Barclays Bank Uganda-AWAMU -Currency Barclays Bank Uganda-AWAMU -Sterling Total Cash at Banks Debtors and Prepaymen 4 Total Current Assets Less Liabilities Creditors Total assets less liabilities |
2023 £ 308 1,562 45,483 17 |
2022 £ 232 2,848 40,028 127 |
||
|---|---|---|---|---|
| 10,768 | 14,487 | |||
| 1,320 | 1,360 | |||
| 59,458 8,270 |
59,082 12,018 |
|||
| 67,728 328 |
71,100 - |
|||
| 67,400 | 71,100 |
page 8
The Kabanda Trust Notes to Accounts
For year ending 31st March 2023
1. Voluntary Income
Source and Appropriation
| General Funding Rock of Joy:-School Su Health projects Hardship Secondary School |
Regular Giving | Regular Giving | Donations | Donations | Total 2023 |
Total 2022 |
|---|---|---|---|---|---|---|
| Restricted | Unrestricte d |
Restricted | ||||
| 10,785 pport 10,120 180 1,200 6,642 |
19,987 | 478 70 |
30,772 10,598 250 1,200 6,642 - |
33,722 19,640 180 11,706 6,922 - |
||
| 10,785 18,142 |
19,987 | 548 | 49,462 | 72,170 |
2. Rock of Joy School Expenditure
| of Joy School Expenditure | ||||||||
|---|---|---|---|---|---|---|---|---|
| Capitation School Support Building |
Unrestricte | **d ** | Restricted | Total 2023 | 2022 | |||
| £ | £ | £ 17,868 17,245 5,204 |
£ 21,545 1,315 21,457 |
|||||
| 17,868 | ||||||||
| 17,245 | ||||||||
| 5,204 | ||||||||
| - | 40,317 | 40,317 | 44,317 |
3. Other Payments
| UK Expenses Bank Fees and Charges Postage, Stationery & Admin Fundraising costs Uganda Expenses Bank Fees & Charges Salary and staff Expenses Legal and Professional Fees |
Unrestricte | Unrestricte | **d ** | Restricted | Total 2023 | 2022 | |||
|---|---|---|---|---|---|---|---|---|---|
| £ 159 1,224 216 |
£ | £ 159 1,224 216 |
£ 225 576 216 |
||||||
| 5a. | |||||||||
| 1,599 | 1,599 | 1,017 | |||||||
| 5b. | 32 | 32 3,825 1,308 |
17 1,796 1,229 |
||||||
| 3,825 | |||||||||
| 1,308 | |||||||||
| 5,165 | - | 5,165 | 3,042 |
Administration is provided voluntarily within the UK with occasional paid support. All visits by the Trustees and UK administrator to Uganda are funded entirely by themselves.
page 9
The Kabanda Trust Notes to Accounts (Continued) For year ending 31st March 2023
All Gift Aid receipts are allocated to the General Fund to be used, at the discretion of the Trustees, to fulfil the objectives of the Trust & to meet operational costs.
4. Debtors
| Amounts falling due in less than one year Prepayments |
2023 | 2022 | ||
|---|---|---|---|---|
| £ 7,500 - |
£ 10,833 978 |
|||
| 7,500 | 11,811 |
| ors Amounts falling due in less than 1 year |
2023 | 2022 | ||
|---|---|---|---|---|
| £ 329 - |
£ | |||
| 329 | - |
5. Creditors
6. Contingent Liabilities
At the end of the year the Trustees had authorised expenditure of £5,000 to complete the Building and Equipping of the new Kitchen and Dining facilities.
page 10
The Kabanda Trust Notes to Accounts (Continued) For year ending 31st March 2023
7. Summary of Funds
| Unrestricted Funds General Fund Designated Funds Rock of Joy Contingenc . Total unrestricted funds Restricted Funds |
Opening Balance |
Receipts | Payments | Transfers | Closing Balance |
|---|---|---|---|---|---|
| £ 44,480 20,000 |
£ 39,370 |
£ £ (6,764) -33293 |
£ 43,793 20,000 |
||
| 64,480 | 39,370 | (6,764) (33,293) |
63,793 | ||
| (40,317) 29,719 (3,514) 2,144 (2,630) 1,430 (8,504) |
3,638 | ||||
| Rock of Joy: School Su Health Project Hardship Support Secondary School Supp Total restricted funds Total Funds |
pport | 10,598 250 1,200 6,642 |
|||
| 1,120 5,500 |
|||||
| 6,620 | 18,690 | (54,965) 33,293 |
3,638 | ||
| 71,100 | 58,060 | (61,729) | 67,431 |
page 11
The Kabanda Trust Notes to the accounts (continued) for the year ended 31 March 2023
Purposes of Funds
Designated Funds
- Rock of Joy School Contingency Fund
The trustees have designated a portion of unrestricted reserves to this contingency fund. In the event of the charity experiencing a decline in funding they will be able to support the educational needs of Rock of Joy school in Uganda for a year.
Restricted Funds
- Rock of Joy School
At Rock of Joy, we provide free schooling for most children and whatever is needed for the day to day running of the school. This includes a free school meal, the provision of uniforms, books and classroom equipment. We raise money to purchase vital vehicles for Rock of Joy School. These run as part of the public transport system in Uganda and earn income which allows them to pay their teachers’ salaries.
- Building Construction “Building for the Future”
At Rock of Joy we are undertaking a building program to replace temporary wooden structures with permanent brick classrooms. Any money given for building will be used to further this program. We may also designate other monies to this fund.
N.B . From 1[st] April 2021 the “ Rock of Joy ” and the “ Building Construction ” Funds were united to form a single unified “Rock of Joy” Fund. This Restricted Fund embraces all aspects of the school, vehicles and property activities and better reflects the current circumstances and the provision of these services and activities.
• Health projects
We employ a School Nurse at Rock of Joy. Her role is to provide free healthcare, health education and health promotion to all the children and staff at the school. She also provides support, advice and some healthcare to parents and families of the children attending Rock of Joy School. Donations to this fund help towards the cost of her salary, rent of the building where she is based, health expenses such as medicines, vaccinations, treatment at hospital or other clinics as well as the purchase of mosquito nets and other health needs.
• Hardship Support
This fund allows us to provide relief of financial hardship. Donations to this fund educational fees for the orphaned children of Vance Kabanda and a locally managed Community Fund in Lungujja which provides food, medicines and support for vulnerable families in crisis.
- Secondary School Sponsorship
We aim to provide 5 places at Secondary school each year for children graduating from Rock of Joy children's Centre. Donations to this fund allow fees for specific children to be paid with the children's requirements and expenses overseen by a Management Committee based at Rock of Joy.
Trustees' remuneration
Trustees received no expenses, remuneration or benefits in this period.