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2023-03-31-accounts

SPOTLIGHT ON AFRICA CHARITY REGISTERED NO: 1117585

TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

LEGAL & ADMINISTRATIVE INFORMATION

Trustees’ report and financial statement for the year ended 31 March 2023

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Registered
Charity No: 1117585
Chair:
Hefin Rees KC
Treasurer: Sandra Meyer
Trustees:
Hefin Rees KC
Dr Bethan Rees
Wendy Howson
Laura Bailey
William Treasure
Wendy Bampton (appointed 23 September 2022)
Scott Cowan (appointed 23 September 2022)
Simon Taylor (appointed 23 September 2022)
Nadine Kaneva (appointed 7 December 2022)
Philip Lee Harvey (appointed 14 January 2023)
Patrons: Lord Anthony St John of Bletso
Bim Afolami MP
Chief Justice of Uganda Bart Katureebe
Secretary: Sallyann Boschetti
Registered Annables Grange
Annables Lane
Office:
Harpenden
Hertfordshire
AL5 3PR
Bankers: HSBC
1 High Street
Harpenden
AL5 2RS
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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

CONTENTS PAGE

Trustees’ report and financial statement for the year ended 31 March 2023

04 - 05 Independent examiner’s report 06 - 14 Trustees’ report 15 - 16 Balance sheet 17 - 18 Statement of financial activities 19 - 23 Notes to the financial statements

One of our Trustees, Dr Bethan Rees, greeting some of the children at our primary school in Mbale.

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SP TLIGHT AFRICA 111111 Illllr Iiiiiii, Iiiii, 11111 'Iiiiiii Iiii,, INDEPENDENT EXAKAINER:4REPORT

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

INDEPENDENT EXAMINER’S REPORT

To the Trustees of Harpenden Spotlight on Africa for the year ended 31 March 2023

I report to the Trustees on my examination of the Financial Statements of Harpenden Spotlight on Africa (the Trust) for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the Trust, you are responsible for the preparation of the Financial Statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s Financial Statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

David Talbot

6 Grant Gardens Harpenden AL5 4QD

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SP TLIGHT AFRICA - TRUSTEES 4REf-ORT

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Summary of Key Activities in 2022/2023

In 2022/2023, Spotlight on Africa had its most successful year to date.

We have continued to deliver highly impactful projects in Uganda in (i) healthcare, (ii) education, (iii) WASH, and (iv) economic empowerment. We have seen excellent growth in all of our project areas, and our ability to deliver to the poorest of the poor in Africa has strengthened significantly in this financial year.

In Healthcare

We have completed the construction of a new 43-room Maternity Centre to safely deliver 2,000 babies a year. The Opening Ceremony took place in September 2022, and was attended by 2,000 community members to show their support for this new state-of-the-art health facility which will serve the poorest of the poor. The Permanent Secretary of the Ministry of Health, Dr Diana Atwine, was the Guest of Honour at this Ceremony. Sadly, Uganda has one of the highest Maternity Mortality Rates and Neo-Natal Mortality Rates in the world, and this facility will make a very significant difference in reducing those rates in the Mbale Region. As at the financial year end, the Maternity Centre had been operating for 6 months and is the only health facility in the whole of Mbale that is open 24/7. The new Maternity Centre will supplement the Level III Health Centre we built in 2017, which sees (free of charge) 50,000 patients every year. This Health Centre will now be promoted to a Level IV Health Centre, which means that more Government support will be forthcoming to assist with its sustainability. We also have a community health outreach programme, which in the last 2 years has immunised over 5,000 children aged under 5 years. This programme is ongoing.

Education

We continue to operate a primary school for 1,000 children who would otherwise not go to school. Within that number are 150 Orphans and Vulnerable Children (the “OVC Project”), who are fed, cared for, and supported financially and emotionally. Our primary school was ranked the top 7th school (out of 280) in Mbale District. Our plans to build a secondary school for 1,250 poor children have advanced significantly during this year. We hosted a “Ground-Breaking Ceremony” in March 2022, which over 2,000 community members attended to show their support for the project. The construction commenced in November 2022, and we have completed the Administration Centre and are 30% complete on the new 16-room Classroom Block. We have also constructed a new state-of-the-art ITC Centre for our primary school, which will also be used for training adults who would otherwise have no opportunity to learn such key skills.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

In WASH (Water, Sanitation, and Hygiene)

We have provided clean water to our primary school through the motorisation of the borehole. This provides running water for use in 14 toilets, 10 showers, and 7 drinking water fountains. We have built a Boys’ Dormitory and a Girls’ Dormitory for 250 children with showers and toilet facilities. We have also drilled a deep borehole for our forthcoming secondary school, which will be able to provide clean water for 1,250 children and the surrounding community. These water projects supplement the 28 deep boreholes we have previously delivered within the Mbale City Region, which has helped to eradicate cholera in the area.

In Economic Empowerment

Our main project this year has been the construction of a new ITC Centre. This will provide vital skills to both our students as well as adults within the community who would otherwise not be able to learn computer skills. We have also trained 60 carpenters and 60 seamstresses. We have been able to use our trained carpenters for many of our construction projects this year, including: the construction of the new Maternity Centre, and the fitting out of that Maternity Centre through tables, chairs etc; and the construction of our new ITC Centre and Administration Centre for our new Secondary School. Our Design Centre continues to be used for the training of seamstresses.

How We Work

Spotlight on Africa’s work is overseen by a Board of Trustees who are supported by sub-committees (Events, Fundraising, Marketing/Communications) which are all run by committed volunteers in the UK. Funds are raised through donations, events, appeals, sponsored activities and from Trust/Grant Funds. Regular trustee, sub-committee, team and strategic meetings are held. The UK team are all committed volunteers and 95% of all funds raised are channelled towards our charitable projects in Uganda.

Spotlight on Africa works in partnership with an experienced team on the ground in Uganda called Spotlight on Africa-Uganda Foundation, a registered international NGO in Uganda. The work of the Ugandan Board is overseen by our UK Chair, Hefin Rees KC, who has regular weekly meetings to monitor and evaluate the success of our projects in Uganda.

The Ugandan Board has a very experienced team that includes: the Chair Professor Pius Mwalye who is a retired senior lecturer and Dean of Studies at Makerere University; Mr Richard Okotel, Executive Director who has extensive experience of development work in Uganda; Dr Edith Fomum, a medical officer who is working full-time at our new Maternity Centre; Mr Michael Malomo, treasurer, who is a qualified accountant and Head of Finance at Mbale City Council; Mr Peter Ayo who is a specialist in agriculture and who was Head of Agriculture at Mbale City Council; Mrs Lornah Wamono, secretary, who is a social worker; Mr Hefin Rees KC who leads on construction projects and provides legal advice; and Dr Bethan Rees, who leads on all our healthcare projects.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Our Main Donors / Partners

We are very grateful to all of our donors and partners with whom we have worked in the last financial year. In particular, the Nick Maughan Foundation has provided very significant support for our new Maternity Centre, ITC Centre, and our new Secondary School in Namatala.

We have also entered a partnership with a UK charity called PEAS, which builds and operates secondary schools in Uganda. We intend to construct our new Secondary School in Namatala and will then enter into a management agreement with our partners PEAS who will help operate the school.

We are also grateful to CAUKIN Studios, who are architects based in England, for all the amazing work they have done in partnering with us to design and build our new Maternity Centre, new Secondary School, and the new IT Centre.

Grateful Thanks to All Our Supporters

We are fully dependent on the generosity of our donors and supporters to fund our activities and the commitment of time by our many volunteers. We are particularly grateful to:

The Nick Maughan Foundation

HoK

Strattons

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Regulatory Statement:

The Trustees present their annual report for the year ended 31 March 2023 under the Charities Act 2011, together with the Financial Statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed , the Charities SORP Financial Reporting Standard for Smaller Entities (“FRSSE”) 2015 and the Charities (Accounts & Reports) Regulations 2008.

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit.

Opening workshop at our new IT Centre.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Financial review

Total income during the financial year was £662,948 (2022 £696,876) and expenditure was £712,715 (2022 £415,616), which resulted in a deficit for the year of £49,767 (2022 surplus of £281,260). The large surplus in 2022 has funded the small deficit in 2023. This was a timing difference and as such planned for, as it reflected financial donations received in the previous financial year for large construction projects (such as the Secondary School and the ITC Centre) which were delivered within this financial year.

Spotlight on Africa has been very fortunate in gaining support from The Nick Maughan Foundation (“NMF”). In this financial year, the NMF donated £370,000, which has been used towards completing the Girls’ Dormitory, construction of the ITC Centre and two of the buildings at the new Secondary School. A portion has also been used towards running the Maternity Centre and general operations in Uganda.

Donations of £13,750 (2022 £45,750) from other Charitable Trusts have also been received, which includes £10,000 from the Brian Murtagh Charitable Trust and £3,750 from the Coles Meadlock Charitable Trust (this was the match-funding for the Big Give). We had a successful Big Give Charity event in December 2022 raising £16,968 for our Orphan and Vulnerable Children Project. Funding from the Brian Murtagh Charitable Trust has also been used towards supporting our OVC Project. William Treasure, Julie McConnell and the Sarah Grace Charity also donated generously towards various projects and running costs of the charity.

Hefin Rees KC and Dr Bethan Rees have generously donated £67,150 within this financial year (as well as at similar levels in previous years). This has largely been used towards the construction of the Maternity Centre, as well as Uganda core costs, and sponsored school fees for the most vulnerable children.

Total UK support costs were £43,108 (2022 £8,878). The large increase in cost was due to fundraising consultancy which totalled £33,081. In the current year there were no costs relating to staff. UK Governance costs were £1,138 (2022 £1,327).

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Donations made to charitable activities in Uganda were £668,468 (2022 £405,366). Core costs in Uganda totalled £96,673 (2022 £81,297). The balance of expenditure can be broken down between our four main categories as follows:

Graduation ceremony for our first ICT graduates from our new IT Centre.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Investment Policy

The Trustees maintain a conservative investment policy, with funds kept on deposit at HSBC Bank, minimising risk and investment management costs. Whilst the bank account this year enjoyed a healthy balance this was mainly made up of funds which were committed to the Namatala School construction project. The cash balance remained high this year. This being so, we are investigating re-opening a savings account so that restricted funds are separated from general funds used for operating expenses.

Reserves Policy

It is our policy to maintain reserves of a minimum of three months’ budgeted cash outflows. In view of the great need for our projects, the Trustees do not anticipate building significant reserves of cash, as in the event of unexpected increases in funds received it will be possible to bring forward items from the 5 year plan that had previously been allocated to ensuing financial years. Conversely, the modular nature of our major project plans and the relatively low ongoing support commitment mean that, if funds raised fall short of expectations, the timetable can be managed to avoid having to cancel or abandon activities already in operation.

The Trustees are confident that the Charity will be able to operate as a going concern at least for the next 12 months from the date the Financial Statements are signed. SOA-UF is given a monthly allowance. The budget is then based on what will be received. From time to time there are small unexpected costs which have been covered by the charity.

The allowance is agreed at the beginning of the financial year and there is no deviation unless there are exceptional circumstances. As regards payments to Uganda beyond 31 March 2024, we are hoping with the help of our generous sponsors and increased fundraising this will remain stable however this is continuously and conservatively monitored.

The 2023/24 Budget for operating expenditure has been agreed and will be strictly adhered to.

As regards capital expenditure, since these are typically only allowed once specific grants have been allocated or funding has been received for the purpose, the Trustees believe that all capital projects can be funded as and when agreed.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

TRUSTEES’ REPORT

for the year ended 31 March 2023

Accounting and Reporting Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires The Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

make judgements and estimates that are reasonable and prudent;

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the Financial Statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities SORP (FRSSE) 2015 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 23 October 2022 and signed on their behalf by:

Sandra Meyer

Honorary Treasurer

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SP TLIGHT AFRICA ALANCEI / . SHEET Page 15

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

BALANCE SHEET

for the year ended 31 March 2023

Note £
2023		 £
2023		 £
2022		 £
2022
412,993
£412,993
18,916
394,007
£412,993
Current assets
Debtors
Bank Accounts
General
Restricted
Prepaid expenditure
Net current assets
Current liabilities
Creditors
Total assets less current liabilities
Net assets
Represented by Unrestricted funds
General Fund
Designated Restricted funds
Construction Namatala School
Construction IT Centre
Opex NM Maternity Centre
Opex Orphans & Vulnerable Children
Opex Community Health Programme
Total Unrestricted funds
Total funds
2
2		 24,816
52,088
289,125
2,000
368,029
4,803
191,677
27,199
46,395
6,885
16,969		 363,226
£363,226
74,101
289,125
£363,226		 1,053
15,863
394,077
2,000
412,993
125,000
193,366
15,711
60,000

These financial statements have been prepared in accordance with the special provisions relating to the small companies’ regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). Approved by the trustees on 13 November 2023 and signed on their behalf.

Sandra Meyer, Honorary Treasurer

The annexed notes form part of these Financial Statements

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SP TLIGHT AFRICA STATEMENT O CTIWIES

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2023

Note Restricted
Funds £		 Unrestricted
Funds £		 Total Funds
2023 £		 Total Funds
2022 £
696,416
460
696,876
8,878
405,366
1,372
415,616
281,260
131,733
£412,993
18,916
125,000
0
193,366
15,711
60,000
£412,993
Income & endowments from:
Donations and Legacies
Other Income
Total Income
Expenditure on:
Raising Funds
Charitable activities
Governance costs
Total Expenditure
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by Unrestricted
General Fund
Restricted
Construction Namatala School
Construction IT Centre
Opex NM Maternity Centre
Opex Orphans & Vulnerable Children
Opex Community Health Programme
Total funds
4
4
5
6
7		 422,214
-
422,214
-
527,166
-
527,166
(104,952)
394,077
£289,125
191,677
27,199
46,395
6,885
16,969		 240,526
208
240,734
43,109
141,302
1,138
185,549
55,185
18,916
£74,101
74,101		 662,740
208
662,948
43,109
668,468
1,138
712,715
(49,767)
412,993
£363,226
74,101
191,677
27,199
46,395
6,885
16,969
£363,226

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SP TLIGHT AFRICA .¥1 Tl.. NOT FINA STOTHE CIAL STATEMENTS

SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2023

1. Accounting Policies

The Financial Statements have been prepared in accordance with the Charities SORP Financial Reporting Standard for Smaller Entities (“FRSSE”) 2015 and the Charities (Accounts & Reports) Regulations the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Financial Statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these Financial Statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Incoming Resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

2. Debtors and Prepayments

2. Debtors and Prepayments
Amounts falling due within one year: 2023 £ 2022 £
Prepaid Expenditure (in respect of the June 2020 Annual Ball) £2,000 £2,000
Gift Aid due to 31 March 2023 £24,816 £1,053

3. Restricted Funds

3. Restricted Funds
Balance at 31 March 2022 £394,077
Voluntary Income (note 4) £422,214
Expenditure on Charitable activities (£527,166)
Balance at 31 March 2023 £289,125

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2023

4. Incoming Resources

Restricted
Funds £		 Unrestricted
Funds £		 Total Funds
2023 £		 Total Funds
2022 £
651,126
45,750
£696,876
460
Voluntary Income
IR - Generated funds
Donations and Grants
Total Amount
IR - generated funds - activities		 408,464
13,750
£422,214
-		 240,526
-
£240,526
208		 648,990
13,750
£662,740
208

The gross restricted funds of £422,214 received during the year were designated to support:

Supporting: £
IT Centre 6,000
Community Health Promoters 69,537
CHP Programme UK Aid 7,245
Balloon Ventures 22,293
Flood Relief 2,000
Maternity Centre Operating Costs 30,000
OVC Project 8,000
Secondary School 258,814
Sewing Machines 12,000
Total Amount £580,776

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2023

5. Cost of Generating Funds

5. Cost of Generating Funds
Just Giving Fees
Projects:		 216
2023 £		 216
22
6,633
-
-
2,007
£8,878
2022 £
Bank fees 64
Expenditure on Fundraising 33,081
Filming 3,519
Travel 1,042
Sponsored Events
Total Amount:		 5,185
£43,108
6. Governance Costs
Items:
Accounting software / Membership fees		 2023 £
263
2022 £
847
-
372
-
198
£1,327
General costs 80
Insurance 215
Printing postage & stationery 580
Training course
Total Amount		 -
£1,138

7. Capital Commitments Update

As at 31 March 2023, the charity was committed to supporting SOA-UF core costs, OVC, MCS The CHP programme and the Maternity Centre operating costs and the Health Clinic The agreed combined budget was UGX 82,809,785 (approx. £18,600) per month. The new Secondary School construction is ongoing and will proceed in stages as and when funds are available. The ITC centre has almost been completed as at the year end.

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SOA: TRUSTEES’ REPORT & FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2023

8. Charitable Activities

Activities: Restricted
2023 £		 Unrestricted
2022 £		 Total
2023 £		 Total
2022 £
81,297
39,925
-
30,001
219,680
-
7,500
120
2,646
14,322
2,270
1,084
-
-
-
6,521
-
-
-
-
£405,366
SOA Uganda Support
Musoto Christian School
Namatala Project
Community Health Projects
Construction Maternity Centre
Maternity Operating Expenses
MCS 10th Anniversary Projects
Travel costs
Carpentry costs
Balloon Ventures
Construction Eco House
University Sponsorship
Construction IT Centre
Drainage
Construction Girls Dorm
Clinic Land
Economic Development
Fencing
Flood Relief
Audit and Accounting fees
Total Amount:		 -
23,761
128,881
18,342
192,070
39,901
-
-
3000
6,646
-
-
57,801
-
54,264
-
2,500
-
-
-
£527,166		 96,673
8,583
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14,964
20,000
1,082
£141,302		 96,673
32,344
128,881
18,342
192,070
39,901
-
-
3000
6,646
-
-
57,801
-
54,264
-
2,500
14,964
20,000
1,082
£668,468

The total amount of £668,468 represents the total payments made during the year by the Charity to SOA-UF. The analysis above shows how those funds have been deployed in Uganda by SOA-UF. Of the total spend of £668,468, £527,166 has been spent out of restricted funds received (see note 4) and restricted funds held (see note 3).

These transactions are designated as related party transactions in view of Hefin Rees KC, the Chairman of Trustees, also being a board member of SOA-UF. Having Hefin sit on both boards fills our Trustees and sponsors with the confidence that all financial responsibilities are adhered to.

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