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
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6
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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: 1. 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. 2. 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. 3. 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 examirthl￿l of th8 Trust's accounts carried out under SeC￿n 145 of the 2011 Act and in carying Out rny examination, I have followed the app￿ab￿ 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 ac￿rdanCe 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•rt￿ryh 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.