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|Legal and Administrative
Information|||
|---|---|---|
|Trustees Report|||
|Introduction
and Highlights|||
|Charitable
Operations|||
|Review ofActivities and Performance|against Strategic Objectives||
|Raising Funds|||
|Structure,
Governance
and Management|||
|Review of Financial Position||10|
|Statutory
Policies|||
|Statement ofTrustees'
Responsibilities||13|
|Auditor's
Report||14|
|Consolidated
Statement of Financial Activities||17|
|Consolidated
Balance Sheets||18|
|Consolidated
Statement ofCash Flows||19|
|Notes to the Financial Statements||20|
|Company|number|05495358|||
|---|---|---|---|---|
|Charity number||1115989|||
|Governing|document|Memorandum|and Articles ofAssociation||
|Trustees||Ronnie Fleming|- Chair||
|||Florence Bearman - Deputy Chair|||
|||Graham Wickenden
-Treasurer|||
|||Chris James|||
|||Sharon Jackson|until 9th March 2022||
|||Lucie Kasanga|||
|||Neil MacDougall|from 9'" March 2022||
|||Nasir Ali from 1u March 2023|||
|||Toyosi Odiakosa|from 15th September 2023||
|Secretary||Andrew Jowett
Judith
Fox from|OBE until 1"January 2022
1"January 2022 until 22nd September 2023||
|||Alison McKittrick from 25'" September 2023|||
|Chief Executive||Andrew Jowett|OBE until|4th September 2023|
|||Tum Kazunga from 4th September 2023|||
|Registered|office|Windsor
House|||
|||Windsor Place|||
|||Shrewsbury|||
|||Shropshire|||
|||SY12BY|||
|Auditors||Dyke Yaxley Ltd|||
|||1Brassey Road|||
|||Old Potts Way|||
|||Shrewsbury|||
|||Shropshire|||
|||SY37FA|||
|Bankers||Barclays Bank pic.|||
|||Business Banking|||
|||P.O. Box89|||
|||Shrewsbury|||
|||Shropshire|||
|||SY12WQ|||
|Website||www. builditinternational.||org|
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|project||||Estimated|new Direct|Estimated|Cost per|
|---|---|---|---|---|---|---|---|
|We assume projects provide||benefit over 25-30years.||&Indirect|Life-Time|Beneficiary||
|||||Beneficiaries||||
|Libuyu Health Centre
Phase 1- Completion of Libuyu Clinic Maternity|||Annex|10,000||646 per beneficiary
(615in 2021)||
|Phase 2 —Major re-ordering|and refurbishment||of|||||
|existing clinic||||||||
|Zambezi
Sawmills School, Livingstone —Four classroom||||16,070||66 per lifetime||
|block and pupil toilet block||||||beneficiary||
|(also trained 25 local builders)||||||||
|Centre for Excellence||||n/a||n/a||
|Completion ofstudent toilets||(50%)||||||
|Completion
ofoffice building||(25%)||||||
|Design ofLearning
Plaza 5||||||||
|Site works; boundary
wall, paths and landscaping||||||||
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||||||Unrwerlcted|Restricted|||Unrestricted|Restricted|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||funds|funds|Total|2022|funds|funds|Total|2021|
|||||Notes|6|6||1|6|6||6|
||||||||||Restated|Restated||Restlrbsd|
|INCOME FROM:|||||||||||||
|Donations and legacies|||||645,007|329,395||974,402|667,228|546,162|1,213,390||
|Other trading
activities|||||23,571|||23,571|8,550|||8,550|
|Investments|||||4,112|||4,112|3,360|||3,360|
|Prolit on sale ofamets||||||5,456||5,456|9,816|||9,816|
|Other income||||||1,314||1,314|7,932|||7,932|
|Total|||||672,690|336,165|1|008 855|696,886|546 162|2,243/Jeg||
|EXPENDITURE ON:|||||||||||||
|Raising funds|||||232,364|547|232,911||211,884|6,891||218,775|
|Charitable
activities|||||||||||||
|Grant making|||||6,236|25,082||31,318|3,973|26,379||30,352|
|Other charitable
activities -Zambia||Program|Defivery||227 114|762340|989/)54||179931|664926||844857|
|Total|||||465.714|787969|253683||395.788|698196|1,093,984||
|NET INCOME/(
EXPENDITURE)|||||206,976|(451,804)|(244,828)||301,098|i152,034)||149,064|
|Exchange gain orloss|||||(24)|(5,585)||(5,609)|||||
|Transfers between|funds|||19|(205,081)|205,081|||(244,686)|244,686|||
|NET MOVEMENT IN FUNDS|||||1,871|(252.308)|(250437)||56&)12|92,652||149,064|
|RECONCIUATION
OF FUNDS:|||||||||||||
|Total funds brought|forwanl at 1January 2022||||615700|779,680|1,394780||559288|686428|1245,716||
|Total funds cerned|forward at31December||2022|21|617471|526,772|1,144,343||615,700|779080|1,394,780||
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||Note|2022||2021||
|---|---|---|---|---|---|
|||E||||
|NET CASH ROWS FROM OPERATING ACTIVITIES||||||
|Opemting
cash flows||||||
|Operating
surplus|||(244,828)||149,064|
|Adjustmants
for Items not affectlng cash fimxoi||||||
|Exchange gains(lass)
on fixed assets|||(11,273)|||
|Foreign
exchange gains (loss)|||(5,610)|||
|Depreciation
on fixed assets|15a||39,602||42,733|
|(Gain)/Loss on sale ofassets|||4719||(9,816)|
|Net operating
cash flows before reinvestment||||||
|In working capital|||(226,8271||181,981|
|(Increase)/Reduction
in accounts receivables|16||42,231||(54,930)|
|Increase/(Reduction)
in accounts payables|17||40,879||(44,773)|
|Adjustments
for:||||||
|Investment
income recognised
In SOFA|||(4,112)||(3,360)|
|Net cash Rows from operating
activities|||147829)||78918|
|NET CASH FLOWS FROM INVESTING ACTIVmgg||||||
|Purchase ofLand!I Buildings|||(36,574)||(72,456)|
|Purchase ofMotor Vehides|||(11,079)||(41,911)|
|Purchase ofEquipment|||(194||(1,410)|
|Purchase of Land, Sugdlngs &Equipment|||(47,847)||(115,777)|
|Proceeds from sale ofassets|||5,456||13,255|
|Investment
income received|||4,112||3,360|
|Increase/(Reduction)
cash and cash equivalents|||(186,108)||(20,244)|
|Cash and cash equivalents
atthe beginning ofthe year|||960,808||981,052|
|Cash and cash equivalents
atthe end ofthe year|||774700||960808|
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||||Unrestricted|RestrlCted||Unrestricted|Restricted||
|---|---|---|---|---|---|---|---|---|
|3.|INCOME FROM|DONAIIONS|funds|funds|Total|funds|funds|Total|
||||2022|2022|2022|2021|2021|2021|
||||f|6|f|f|f.|6|
|Individuals|||109,275|121,442|230,717|109,358|95,168|204,526|
|Grants from foundations||and trusts and other oraanisations|535.732|207.953|743.665|547.870|450.994|998.864|
|Legacies||||||10,000||10,000|
||||645,007|329,395|974402|667,228|546,162|1,213,390|
|||Uhrastkcted
funds|Restricted
funds||Uhresthcted
funds|Restricted
funds|Total|
|---|---|---|---|---|---|---|---|
|||2D22|2022|2022|2021|2021|2021|
|Fundraising|events|23,571||23,571|8,550||8.550|
|||23,571||23,571|8,550||8,550|
|||Unrestricted|Restricted||Uhhatrfcted|Restricted||
|---|---|---|---|---|---|---|---|
|||funds|fund»|Total|funds|funds|Total|
|||2022
E|2022
f|2022
f|2021
6|2D21f|2021|
|Investment|income|4 112||112||||
|||4,112||4,112|3,360||3,360|
|6.
OlllER INCOME||||||||
|||Unrestricted|Restricted||Unrestncted|Restricted||
|||funds|funds|Total|funds|funds|Total|
|||2022
6|2022
6|2022
f|2D21
f|2021
6|2021
6|
|Trainee ReNstration|||1,290|1.290||||
|Other Income|||24||7932||7931|
|7.
RAISING FUNDS||||||||
|||Unrestricted
funds|Resthcted
funds|Total|Unrestricted
funds|Restricted
funds|Total|
|||2022|2022|2022|2021|2021|2021|
|Staffcosts||163,841||163,841|158,177|6,321|164,498|
|Ooerationalsuooort||26.953||26.953|25,637||25,637|
|Governance|mats|8.235|547|8,782|4,037||4,607|
|Support costs||3|||24033||24033|
|||||||1|7|
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|IL
CHARrrgg|LE ACTtumES|||||||
|---|---|---|---|---|---|---|---|
||||Charitable||Grant|Chantable||
|||Grant making|activities|Total|making|asUvhies|Total|
||||2022||2021|2021||
|Staffcosts|||328,003|328,003||322,644|322,644|
|Direct programme|activities|25,000|493,301|518,301|26,379|411,609|437,988|
|Operational
support|||6,000|6,000||||
|Governance
costs||1,318|33,810|35,128|639|17,792|18,431|
|Support costs||5 000|128 40|1|3334|92812|96146|
||||4 4|2
772||||
|Analvse
bv fund||||||||
|Unrestricted
funds||6,236|227,114|233,350|3,973|179.931|183,904|
|Restricted funds||25 082|7|787
22|26,379|664,926|691,305|
|||31 1|4|1 2
2||||
|9.
SUPPORT|COSTS|||||||
|||Support costs|Governance
costs|2022|Support costs|Governance
costs||
|Staff costs||73,291||73,291|47,130|7,983|55,113|
|Do aretine costs - non staff||93,384||93384|73,049||73,049|
|Audit fees|||28,800|28,800||13,800|13,800|
|Accounts fee|||8,188|8,188||||
|Legal costs|||1.653|1,653||||
|Trustee meetings|||5269|5 269||1255|1255|
|||166,675|43,910|210,585|120,179|23,038|143,217|
|Analvsad
betvvean||||||||
|Cost ofgenerating|funds|33,335|8,782|42,117|24,033|4,607|28,640|
|Charitable
Activities||133,340|35,128|168/I68|96,146|18,431|114,577|
|||166,675|43,910|210,585|120,179|23,038|143,217|
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|10.
MOVE|MENT IN FUNDS||||
|---|---|---|---|---|
||||2D22|2021|
|Net movement|in funds Isstated|after charging:|||
|Depreciation
of|tangible assets||39,602|42,733|
|UK Auditors
remuneration|||28.800|13,800|
|UK Acmuntants|remuneration||8,188||
|Operating
tease|rentals - land and|buildings|11,901|5,131|
|Recoenised exchanee differences||(Gain)/Cost|||
|||||||||
|---|---|---|---|---|---|---|---|
|ll.
STAFFCOSIS (UK RZAMBIA)||||||||
|||2022|2021|||||
|Wages encl Salaries||516,677|490,780|||||
|Social Secudity|Casts|23,104|29,334|||||
|Other Pension|mats|25,354|22,142|||||
|Direct employees
(i.e.excluding mntract workers)||As at SZH December 2022|||Asat 31stDecember 2021|||
|||Part-time|FuE-time|Total|Part-time|Fuff-time|Total|
|UK-based staff||||||||
|Zambia-based|staff||21|21||30|30|
||||26|30|4|35|39|
|The ma)ority ofexpenditure
Is ln zambia through|our subsidiary,|80 Zambia|Limited (a mmpany|Limited (a mmpany|limited|by guarantee).|
|---|---|---|---|---|---|---|
||||2022||2021||
|Cash transfers from UKto Zambia|||660,027|450,000|||
|Non-cash transfers from UKto Zambia|||58,022||59,700||
|Non-cash transfers from Zambia to UK|||(3,541)||(164||
|Total net Transfers to Zambia|||714,508|509,536|||
|Total net Transfers to Zambia are 6714,508, ZMW|14.0M (2021i|6509,536,ZMW 14.2M).|||||
|15a). FIXEDASSEIS-GROUP||||||
|---|---|---|---|---|---|
|||Group|Grntip|Group|Groiip|
|||Land &|Oflice|Molar|Total|
|||Buildmgs|equipment|Vehicles||
|||6|8|6||
|Opening
Cost at1January 2022||427,322|11,136|90401|528,959|
|Additions||36,574|194|11,079|47,847|
|Disposals||(737)||[14,085)|(14JOZ)|
|Foreign exchange||11271|162|2,387|13820|
|Closing Cost at31December 2022||474,430|11,492|89,882|575.804|
|Opening Accumulated
Depreciation|at1January 2022|41,340|8,80D|49A38|99,579|
|Depreciation
charge for the year||17,214|1,689|20,699|39,602|
|Disposals
in the year
ForeiENi exchange||1,091|153|(14,085)
1,304|(14,085)
2~|
|Closing Accumulated
Depreciation|at31December 2022|59,644|10,642|57 356|127,643|
|Net book value at31December 2022||414,785|850|32,526|448.161|
|Net book value at31December 2021||385,982|2,336|41,063|429380|
||OfRca||||
|---|---|---|---|---|
||Equipment||||
||E||||
|Costs at 1Jan 2022|4,955||||
|Additions|||||
|Disoosals|||||
|Costs at31December 2022|4,955||||
|Depreciation
at 1Jan 2022|3,007||||
|Depreciation
charge for year|1,243||||
|Disposals|||||
|Depreciation
at 31December 2022|4,250||||
|Net book value at31December 2022|705||||
|Net book value at31December 2021|1,948||||
|16. DEBTORS|Gmup|88 UK|Group|BR UK|
||2022|2022|2021|1021|
|Gift Aid|7,809|7,809|21,029|21,D29|
|Accrued Income|24,206|14,874|10,000|10,000|
|Sundry Debtors and Prepayments|22,618|6605|65835|6355|
||54,633|29,288|96,864|37,384|
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|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|19.
ANALYSIS OF GROUP 2021REStRICTED FUNDS (continued)|Balance
1.1.2021|Fx loss on
Zambia|Incemlrrg
resources|Expenditure|Transfem from
Restricmd|Transfers
from|Balance
31.12.21|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Rtlsorvo|||Funds|Unrestricted||
||||||||||||||||Restated|
||||||||||||E|6|6|E|1|
|Training Into Work||Including Centre||||for Excegence|||616,413||272,362|(286,270)||144,500|747,005|
|Communl
Bugdin||||with|Trainin|0Su|rt|ivi es||||||||
|Mukuyu
Community|||School (2019)||||||8,423|||(1,002)|||7,421|
|Naluyanda
Community||||School (2019)|||||40,722||(22,937)|lI6,326)|||11,459|
|Ught ofHope Community|||||School (2020)||||19,263|||(27,876)|8,613|||
|Ubuyu Maternity|Unit|||(2020/2022)|||||48,910||127,000|(134,547)|||41,363|
|Other Community||Projects|||(Zambia)||||28,872||129,510|(43,373)|(8,613)||106,396|
|jjjhhrP||||||||||||||||
|Advocacy|||||||||50,958|||(29,534)|||21,424|
|Safe Hands Programme|||||||||38,193||40,227|(69,079)|||9,341|
|Other Projects||||||||||||||||
|Programme
Support|||8|Development||Costs||||||(100,186)||100,186||
|Foreign excharGe|difference on consolidation||||||||165,329||||||1653291|
|Tata l|||||||||686,425|0|546162|(698,193)||244,686|779080|
|20.
ANALYSIS OF|||RESTRICTED FUNDS-PARENT|||||COMPANY|Balance|Incoming|Expenditure|Tlansfv rs|Balance|||
|||||||||||E|8|6|6|||
|Restricted
Funds|||||||||263,160|320,061|745,330|205,081|42,972|||
|Unrestricted
Funds|||||||||615700|672690|465738|(205081|617571|||
|Total Funds|||||||||878 860|992 751|1211068||660543|||
||||||||||Balance|Irnoming|Expenditure|Transfers|Balance|||
||||||||||1.1.2021|resources||fram|31.12.21|||
|||||||||||||Unrestricted||||
|Restricted
Funds|||||||||323,927|296,737|602,190|244,686|263,160|||
|Unrestrircted|||||||||559,288|696886|395788|244 686|615700|||
|Total Funds|||||||||883,215|993,623|997,978||878,860|||
|21.ANALYSIS OF FUNDS|21.ANALYSIS OF FUNDS||||
|---|---|---|---|---|
|||Unrestricted|Restricted|2022|
|||Funds|Funds|Total Funds|
|GROUP||E||6|
|Fliied Assets||33,376|414,785|448,161|
|Current|Assets|649,608|179,725|829,333|
|Current|Uabilities|(65,413)|(67,738)|(133,151)|
|Total||617,571|526,772|1,144,343|
|||Unrestricted|Restricted|2021|
|||Funds|Funds|TolalFunds|
|GROUP||6|E|6|
|Fixed Assets||43,399|385,981|429,380|
|Current|Assets|598,779|458,893|1,057,672|
|Current|Uabilities|(26A78)|(65.794)|(92,272)|
|Total||615700|779.080|1,394,780|
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