SpotllEht on Africa
Trustee< Report and finarKial Statsments
For the year ended 31 March 2024
SP TLIGHT
,FRIC
Charity numb•r: 1117595

Spotllght on Africa
Contsnts
Legal and Adminlstrative Information
Report of the Trustees
Independent Examinerfs Report
12
Statement of Financlal Activityes
13
Balance Sheet
14
Cash Flow Statement
15
Notes to the financial Statements
16

Spotlight on Africa
Lezal and Admlnlstratlve Infomkiti
Charity number
1117585
Reg￿tered Office
Annables Grange
Annables Lane
Harpenden
AL5 3PR
Trustses
Hefin Rees KC
Dr Bethan Rees
Wendy Howson
Laura Bailey
William Treasure
Wendy Brampton
Scott Cowan
Simon Taylor
Nadine Kaneva
Philip Lee Harvey
Secretsry
Sallyann Boschetti
Independent Examiner
Roger Cox FCA
Miller & Co Chartered Accountants
5 Imperial Court
Laporte Way
Luton
LU4 8FE
Bankers
HSBC UK plc
I Cei)tenary 54U¢irE
Birmingham
BI IHQ
Key management personnel
Chalr: Hefin Rees KC
TreaSu￿r. Paul Holmes

SWlight on Afrka
Report of the Trustees
for th• y•aY •nd•d 31 Marth 2024
The trustees present thelr report arKI the financial statements for year er￿ed 31 March 2024.
Objectives and Artlvltles
The objectlve of Spjtltght on Africa °SoA" is to improve the livelilK)ods and opportunities of the
population of Mbale through the ft)Ilowing actNities:
Improved healthcare with particular focus on Immunizatlon of thildren. maternity r2re and
controls against malaria
AcTrss to education from prlmary school through to advanced skills in Technology
Improved access to water, 5anttstion and hygiene
Economic empowerment through relevant sknlls training

Spotlight on Afrlca
Report of the Trustees
for the year ended 31 March 2024
Achlevements & Performance in 202312024
In 202312024. Spotlight on Africa had another succeÈgFul year.
We have continued to deliver highly impactful projects in Uganda in {1} healthcare, (li} education. {iii)
water, sanitatÈon & hygiene {YASH°l. and liv) economic empowemient. We have built upon the
foundations established in previous years and deliVe￿d significont impact 4cross all project areas to
the poorest of the poor in Africa.
We have introduced key perfonnance metrics in 2023-24 to measure our efficiency & effertiveness,
as noted below and we are proud of our achievements.
Units
Co#per
Uiit
787
4813
18
97
31
24,717
85.718
51J30
a277
14
4%
3%
s￿)￿(￿d
Childrta
£52
£89
ha￿% & VC
ComY[u￿l
Bukasak a Ele8tthcliTric
E(x)nomic E
TF Cell
251
3.732
3.127
1.708
Sby]ellts
120
534
Ix
£17
&Othef
137
67
17
229
217175
1(4
34%
16%
12
Primery 5th(M)I proFL*8
l J28
&770
39
759
So
98
341AT2
57
sJ%
41
OverlLud&"
Administrntionco
T5%
3%
193.844
19.061
18%
14
14
'IDtsI ex
Construction projects represented just over half of total expenditure for the year.
Administration. financin8 & fundraising costs were 20% of total expenditure.
Financlng costs refers to provldine the finance to enable the Primary school to repay a103n it took
out during Covid. In calculating the key perf0mart￿ metrics these Financin8 Costs have been
allocated solety to the Primary school. The other overheads (Administrative & Fundraising) have
been allocated pro-rata to the directly incurred costs.
The opening ceremony costs within construction followed the completion of the IT ￿nt￿.

Spotlight on Afrlca
Report of the Trustees
for the year Énded ai Matth 20
erati
activlties
In Healthcare
Sadly, Uganda has one of the highest Maternity Mortalrty Rates and Neo-Natsl MortalÈty Rates in the
world, and this facility, which is the only heatth facilty in the whole of Mbale that 15 open 24n.
makes a very si8nificant difference in reducing those rates.
In 2023-24".
12.214 maternal attendan￿5 from 3,606 mothers attending the clinic
563 safe deliveries carried out in the clinic
1,236 women attendin8 famity plannlng Sessions
Looking foTh¥ard to 2024-25 we will be fund-raising to augment the facilty with fijrther equipment
to 5UPFKIrt more complex delsveries.
In 2023-24 our Community Health outreach programme completed 17,849 vaccinatlons:
- 9,065 children under 5 immunized aeai115t polio as part of the polio campaign
- 723 girls aged 10 years old immuniied a8ainst
- 8.061 other children through outreaches
In 2023-24 the Bukasakya Health Centre:
immunized 2,935 babie5
- immunized 10,755
- dewormed and gave vitamin A to 5,975 chlklren
- provided 2,772 anti retroviral treatrnents and associated counselling
- provided 5,339 malaria tests
In Education
Our primary school provides education for over I,¢J)O chlldren who would not otherwise go to
school. We supplement the fees it charges so that it is financial￿ viable and offers a high qualtty of
education (it raiiked 71h out of 280 schools In Mbale D￿rIcE).
Within that number are 151 Orphans and Vulnerable Children (the -OVC Projecf). who are ftd,
cared for, and supported financial￿ and emotionally. In addition in 202>24:
25 OVCS received Medical care
75 households for OVCS were vlstted
120 OVCS were provided with psychological care & support
In Economic Empowemient
111 2023-24 some studenrs were trained in carpentry
The faclllty was a150 used to train seamstressing and agricultural skilts.
Icr Centre
The Icr centre opened in 2023-24 and alreadv 534 students have gradiixtpd through our techno108Y
training programme givlng them key skills ar￿ improved employment opportunities.
Water, Sanftatlon, and Hygiene {*Alash")
We provide clean water for use in toilets, showers, and drinking water fountains to the children at
our Primary school and to the Boyg & Girls Dormitories.

Spotlight on Afrka
Report of the Trustees
for the year ended 31 March 2024
We have also drilled a deep borehole for our forthcoming secondary school, whtch will be able to
provide clean water for its and the sumjunding community.
These vRter projects supplement the 28 deep boreholes we have previousty delivered within the
Mbale Clty Region, which ha5 helped to eradicate cholera in the area.
Other
We also facilitrted a number of related charitsble activities includin8:
Supporting a studenvs medical education fees
Supported of a "Goaf progr3mme
Donating to the local scout group
Construrtion Pro"
Namatala Secondary School
The construction of the secondary school is continuing. The 17-room Cla55room Block and
Administration Centre are complete together we expectthe school to be fijlly operational in 2025.
ICT Centre
Construttion of our stat&of-the-art rrc Centre was completed in 2023-24 and is being used by both
our prfmary school, and adults who would otherwtse have no opportunity to ￿arn such key skill>
It will a150 be used by the ￿tsndary 5(hool students On￿ complete. and pn)vide them with
enhanced education and employment opportunities.
Solar panels
The schools and I￿ centre already have solar panels.
In 2023-24 solar pane15 were added to dinic This is beneficlal for the environment 3s well as
providing greatsr secuiity of energy supply arnl cost savings.
Structure. Governance & Management
The charity, SpotSight on Africa l°SoA°}, is based in the UK and is managed through a Board of
Trustees. The trustees have a range of skills and competencie5 to meet the charivs needs. For
example, the chair is a Kin¥s Counsel and leads on all legal matters, the trustee for Health is a
doctor, the Treasurer 15 a chartered accountant, et
The trustees set the aims, obJectNes, and tsrgets forSoA that includes establishing the annual
budget and managing the competing demands and challenges through the year. The trustees meet
at least 10 times per annum and receive regular updates on progress against thelr obJettlve5 and on
Legal & FinancFal matters.
There are SUt￿COmmIttee5 IFundrdisln& Events. Marketing & Communlcatlons, Health, Finan￿, Icr
etcl that support the trustees and allow the work to be divided between them.
SOA raises fvnds through donations events. appeals, sponsored actrvities and from
TrustlGrdnt Funds. The funds raised are either for generdl operating costs or for a restricted or
designated purpose. The UK Finan￿ team keep the accounting records of this split. The chair
perfornis the legal & regulatory checks according to the chariws policy.

Spotllght on AfrKa
Report of the Trustees
for th@ yew ended 31 March 2024
SOA does not employ any staff and its work is pefftirmed by unpaid trustees and voluntsers who also
largety pay for any costs they incur. As a result 97% of all funds raised in 2023-24 were channeled
throu8h to our chariiable attivities in Uganda.
SOA trustees work to an agreed Trustee Code of Conduct tO8ether with policles and procedures
governing Financial Control, ConfEicts of InteresL Anti-money Launderin& etc.
To achieve sts charitsble purp05e5 SOA prov5des grants to Spotlight on Africa-uganda Foundation
{°SoA UF"I, a registered international NGO in Uganda l°SoA UF°} who execute the work and mana8e
the actlvitie5 in Uganda.
SOA UF has an experienced Board of Dirertors that IndUd￿ the Chair Professor Piu5 MvRlye
who is a retired senior lecturer and Dean of Studies at Makerere University; Mr Richard Okotel,
ExecLtttve Director who has extensive experieno of development work In Uganda; Dr Edlth Fomum,
a medical offi￿r who is working fulktime at our new Matemity Centre. Mr Michael Malomo,
treasurer, who is a qualified accountant and Head of Finan￿ at Mbale Cty Council: Mr Peter Ayo
who is a specialist in agrKulture and who was Head of Igriculture at MbaEe City Council.. Mrs
Lomah Wamono, secretary, who is a social worker: Mr Hefin Rees KC WIK) leads on construction
projects and provides legal athl￿- and Dr Bethan Rees who leads on all our healthcare projec
SOA ur employs the Management Team ¢iFid staff that provlde the 5ervKes wlthln Health, WASH,
Economic empowem)ent ond the Icr Centre. The operatlons of the primary school. induding
employment of its teachers, 15 Out-sourced to a third party.
SOA UF Is in direct receipt of all funds being sent by &)A to Uganda and is responsible for makin8 all
payments to staff and supplier5. The annual budget is agreed with SOA UF so that they can ensure
that their salary & supplier commitinents are WFthin the agreed budget from SOA. Furthennore, in
making the grants to SOA UF, SOA communicates the purpose to which the fvnds can be used $0 that
restricted and designated funds are treated accordin81y.
SOA UF'S re5ponsibilitie5 include managin8 the projert5 and operdting costs to the plans set by SOA
and ensuring the charitsble activrties are delivered to a high quality and cost effettiveness.
SOA does not guarantee any liabilities of SOA UF or commttments that it makes other than for tsrtain
construction contrdcts where SOA may be required to guardntee SOA UF'S pa￿Trents under the
contract. ASI such contractual commrtments are approved by the chair. who is a ￿n8$ Counsel, and
who takes independent legal advice and support, where deemed necessary.
Fundraisin8
We are very grateful to all of our donors with whom we have work and who have continued to
provide 8enerous support in the last financial year.
We are also gratefijl to our patrons. trustees and others who help communicate our objectives and
activities, and run events, so that we secure the funds we need.

Spotlighton Afrlca
Report of the Tn￿eS
for the year ended 31 March 2024
Grateful Thanks to All Our Supporters
We are fully dependent on the generosity of our donors and supporters to fjjnd our activities and
the commitment of ttme by our many volunteer5. We are partlcularly gratefijl to:
Strattons
VARO partner5
Grace Sarah Charity
Hefin & Bethan Rees
Julie and Steye Mcconnell
Phil Lee Harvey
Topkins Pharniacy
TS Cato Charitsble Trust
Will & Gillian Treasure
Allan & Nesta Ferguson Charitable Trust
Mazars
The Nick Maughan Foundation
UKAid
The Blg Glve; Campaign championed by Coles-medlock Foundation
Brian Murtagh Charitable Trust HOK
Silman
Africa Legal
Mike Christ
The people of Harpenden. St Albans, Wheathampstead. Redboum, Welwyn and surnwrKling areas
for 5UPPOrting us at many events.
Key risks & UrKertainties
The key riths & uncertainties are considered to be:
The level of donations ￿latiVe to the operating costs and capital commitment& The level of
donations is uncertain and the trustees in conjunction with the management of SOA UF
manage the risk to ensure that any shortfall can be managed with minimum disruptlon
The Ugandan legal framework can be challen8in8 and lead to issues and un￿rtaIntleS. We
are grateful for our Chair being a Kirtr85 Counsel and our patron, Bart Katureebe, Chief Justice
of Uganda for providing legal overslght
The costs of the construction projects. The projecis are ambitious ond we are grdteful to our
team in clo*ly managlng these projects to agreed budgets
Financial risks including risks of bribery & comiption. We supplement the URandan financial
manaseTr]ent & controls with regular communiL7tion, Site vlsits and control over the tender
and allocation of torthction contracts
Plans for Future Periods
We have the exciting prospert for 2024-25 Ofr.
Completing the Secondary sch(iol and brfnglng it into operation
Fitting out an operating theatre at the maternity centre with the equipment required for
more complicated deliveries
Continuing to deliver Dur much needed activities to this region in Uganda
Reserves
The reserve5 are set aut in note 9 of these accounts and are principally the fijnds held to cover the
future building costs of the Secondary school in Namatala.

Spotlight on Africa
Report of the TNstees
for the year ended 31 March 2024
Contingent liabilities
SOA had commitsments under construction contracts of £68.690 at 31 March 2024.
A further £82,027 was committed under contracts signed between 31 March 2024 and the date
these accounts were signed.
Regulatory Statement:
The trustees present their report along with the financial statements of the charity for the financial
year ended 31st March 2024. The trustees have adopted the provisions of the Statement of
Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparlng the annual
report and financial statements of the charty.
The financial ststements have been prepared in accordance with the accounting policies set out in
note I to the accounts and comply wfch the Charit(s governing document. the Charities Att 2011
and Accounting ar¢d Reporting by Chartties: Ststement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Finanual Reporting Standard applicable In
the UK and Republic of Ireland published in October 2019.
The Trustees confim that they have complied with the duty In sertion 17 of the Charity Act 2011 to
have due regard to the Charity Commission general guidance on public benefft.
Financial revlew
Total income during the financial year was £474.958 (2023 £662.948) and expenditure was £643,362
(2023 £712,715). which resulted in a deficit for the year of £168,40412023 deficit of £49,767).
The deficit in 2023-24 reflects the timing differen￿ between the donation income re￿1ved in
previous years for major projects. notsbty the ICT centre and Namatala Secondary school. and the
costs of that construction belng incurred in 2023-24.
Spotlight on Africa has been very fortunate In the continued stjpport from The Nick Maughan
Foundation l°NMF"}. In this financial year, the NMF donated E131,71312023 £463,930) whlch has
been used for the IT Centre Ftxtures and Fittings and towards Uganda core costs.
Donations of £44.66612023 £13.7501 from other Charitsble Trusts have also been received, which
includes £25.OCKJ from the Allan and Nesta Ferguson Trust and £19.879 from the Mazars Charitable
Trust.
Karl Ahlber& Mlke Christ, Petris Kovi5ar5, Rasmus Svenningson and Joel Christof donated generously
towards the Namatala Secondary School construction and Uganda CO￿ costs. William Treasure's
rycle ride. jani￿ Davidson and Varo Partners also donated generousty towards various projects and
operatlng costs of the charity.
Hefln Ree5 KC and Dr Bethan Rees have generously donated £66.556 within this financial year las
well as at similar levels in previous years). This has been used towards Uganda core costs, supporting
a medical student architect fees and playground material5.
Costs of Raising Funds of £14.901 represented 3% of fijnds raised12022-23 £43,109 and 6%).

Spotlight on Africa
Report of the Trustees
for the year ended 31 Marth 2024
Expenditure on charitable activities in the yearwas £628.46112022-23 £669,606}
This expenditure on charitable activitie5 in the year included administration and finance costs
totaling £112.905 (2022-23 £81.5391 of which E14.513 {2022-23 £1,138) were incurred in the UK and
£98,392 in Uganda12022-23 £80,401).
There were no costs relating to staff in the UK. The increase in UK costs Wds due to £11,733 for
Architett fee5 (2022-23 £nill. The administration costs in Uganda include the finance provlded to
cover the costs of the staff employed by SOA UF and its operatIT￿ costs.
The expenditure on Charitable actNities in the year exduding administrative costs can be divided
into &rtegories as follows:
Construction: £341,472 {2023 £433,016) has been spent during this financial year in finishing
the construttion of the IT Centre together with the costs of its openlng ceremony. further
construction of the Namatsla Secondary Sthool. smaller woiects in the primary school and
expenditure on solar panets.
Education." £45,21012023 £50.344) was allocated to runnlng the Primary School and The Orphans
and Vulnerdble Children Project.
The IT Centre opened in September 2023 and £7,343 was provlded for Its Initial runnlng costs.
Health."
£70,787 {2023 £39,901) was provided for operating expenses of the NMF Maternty Centre.
The Mazars Charitable Trust donation has allowed the Community Health Programme to continue to
flourtsh and £32.51712023 £24,342> has been used towards running the Bukasakya Health Clinic, a5
well as the training and mobilisation of the volunteer Community Health Promoters (.CHP￿j.
Econotnic Einpowerttieiit
£8.097 (2023 £5,5(Kil was used towards carpenty equipment in this financial year and
Other:
EI.290 was sent to repair 3 boreholes.
£3,328 for the initial set-up of the Goat project
£3,136 sent for medical school fee5
£2,376 sent for other related charitable attivities
Investment pollcy
The Trustees maintsin a consep4atlve Inve5trnent pollcy, wfth funds kept on dep055t at HSBC Bank,
minimizing risk and investment management Costs.

Spotlight on Afrfca
Report of the Trnstees
for the year ended 31 March 2024
Reserves policy
SOA'S policy is to seek to maintain reseNes sufficient to cover a minimum of the forecast cash
oufflows for the coming three months and ideally sufficient to cover the forecast cash 0ufflov￿ on
operating costs forthe coming 6 mnth5. There is greater flexibility on construttion projects that can
be advanod or deferred ac£ording to the available financial resources.
Going Concern
5oA does not have significant operating costs orfinancial commitments other than guarantees it has
provided on construction contracts for which it ensures that it only makes commitments that are
covered by funds it ha5 already received.
SOA'S capability to support the attivities managed by SOA UF is dependent on managing SOA UF'S
financial commitments against the expected level of donations. SOA UF agree a detailed budget with
SOA and are paid this monthly with any bud8et or phasin8 challen8es to be raised through the
Finance committee to the tru5tee5 50 that remedial actions. if necessary. can be taken. Equally, the
Servi￿5 SOA UF provlde are badty needed and where SOA can rdise funding in excess of budget the
expenditure of SOA UF can be increased accordingly. Capltal expendtture. can be limited to only
bein8 committed once the specrfic fundin8 has been recerved.
SOA are in re8ular dlalogue wlth its main donors and are satisfied that the expetted level of
fundralsing together with the reserrfes held will be sufficient to enable Its charltsble attivlties in to
operate as a going concern at least for ￿ next 12 months from the date the Financial Statements
are si8ned.
io

Spotllght on Afrlca
Report of the Trustees
for the year ended 31 March 2024
Statement of trustees, responsibilities
The trustees are re5pon5ible for Preparing the Trusiees, Annual Rewrt and the Financial Statements
in accordan￿ with applirable law and United Kingdom Aco)unting Standards (United Kingdom
Generalty Accepted Accounting Prdctice).
Law applicable to tharitie5 in England and Wales requires the trustees to prepare financial
statements for each financÈal year which BNe a true and falr wew of charity and of the Incomlng
resour￿5 and application of resour￿5 of the charity for that year. In preparing these financial
statements the trustees are required to:
select suitable accounting pollcies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are ￿asOnable and prudent;
state whether applicable UK Accounting Stsndards havè been followed. subject to any
material departures discknsed and explained in the finantial statements: and
prepare the financial Statements on the 80in8 Con￿rn basi5 unless it is inapproprfate to
presume that the charity will continue in operation.
The trustees are responsible fr)r keEpitE PrnFEr accounring records which Uisclose wlth reasonable
accuracy at any time financial position of the charity and enable them to ensure that the
financial statements compty with the Charities Act 2011 and the Charity (Accounts and Report5)
Regulations 2008.
They are also responsible for sèfe8uardiTE the a55ets of the charity and hence for tsklng reasonable
steps for the prevention and detection olfrdud and other irregularftie
Signed on behalf of the BoaTd of Trustees ty.
Paul Holmes
Honornry Treasurer
Date 15th January 2025
li

Spotlight on Afrlca
Ind8p8ndent Examln8r's Report to the Trustees on tha Unaudlted Financial Ststements ot
Spotlight on Africa
I report to the charity trustees on my examIna￿n of the accounts of the charity for the year ended 31
March 2024 set out on pages 13 to 23.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 (the Att).
I report in respect of my examination of the charity accounts under settion 145 of the Act and in
carrying out my examination I have foll0v￿d all the applicable DIrect￿nS given by the Charity
Commission under 5ettion 14515)(b) of the Act.
Independent examiner's ststsmerf<
sin￿ the charitys gross income ex￿eded £250,0￿ the examiner must be a member of a body listed In
section 145 of the Att. I confirm that l am qualified to undertake the examination becau￿ l am
member of the Institute of Chartered Ac£ountsnts in England & Wale4 whid) ￿ one of the listed bodle5.
Your attention is to drawn to the fact that the charity has prepared the accounts (flnancial statements)
in accordance wlth Accounting and Reporting by Charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 in preference to
the Accounting and Reporting by Charities: Statement of Recommended Prdrtice issued on l April 2005
which is referred to in the extant regulations but has Sin￿ been withdrawn.
We understand that this has been done In order for the accounts to provide a true and fair view in
accordance with the Generally AC￿pted Accounting Practice effective for reporting perfods beginnlng
on or after ljanuary 2015.
I have Completed my examination. I confimi that no material matters have come to my attention in
connection with the examination 8ivin8 me cause to believe that in any material respett:
accounting records were not kept in respect of the charity as required by section 130 of the
Act; or
the accounts do nol iicwrd WTth ttK)5e records," or
the accounts do not comply with the applicable requirements concerning the forni and
content of accounts as set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accDunts give a true and fair view which is not a
matter considered as a part of an indp.ppnd@nt examlnation
I have no concerns and have come across no other matters in connection wtth the examination to which
attention should be drawn in this report in order to enable a proper understsnding of the accounts to
be reached.
Roger Cox FCA
Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton, LU4 8FE
Date Ir J
12

5POtlight on Afrka
Statement of Flnan¢lal Athities
for the year ended 31 Mar¢h 2024
Totsl
2024
Total
2023
General De5i8nated
fuMIs
Income
Donations and legacies
Charitable attivitie5
Other
Total Income
221,959
49,5(X)
199,697
471.156
662.740
196
222.155
196
474,958
208
662,948
49.5(K)
203,303
Expendlture
Raisin8 funds
Charttable actlvitles
Total expenditure
13,777
204,503
218,280
1,124
386,269
387,393
14.901
628,461
643,362
43.109
669,606
712,715
37,689
37,689
Net Income/(expendlture)
before transfers
3,875
I1￿11
(184.090) (168,4041 (49,7671
Transfers between fvnds
Net movement In funds
3.875
11.811
{W,090) 1168,404) 149.767)
Total funds brought
forward
74,101
289,125
363,226
412,993
Total funds carrled forward
77,976
11,811
105,035
194,822
363.226
13

Spotllght on Africa
Balance Sheet
as at 31 Mo￿h 2024
Z024
2023
Current assets
Debtors
Cash at bankand in hand
Prepaid expenditure
5,043
189.399
24.816
3d1.213
196.442
368,029
Creditors: amounts falll
due wlthin one year
Net current assets
Net assets
11.620)
14,803)
194,822
194,822
363.226
363,226
Funds
Restricted funds
Unrestricted funds
Total fvnds
105,035
89,787
194,822
289,125
74,101
363,226
io
The financial ststements were approved by the thtrs on 15th January 2025 and stgned on its
behalf by
Paul Holmes
Honorary Treasurer
14

5POtlight on Afri13
Cash Flow statement
at 31 March 2024
2024
2023
Cash flows from Operati￿ actlvities
Net cash from operating activities
(151.814)
168.727}
Change in cash and cash equlvalents in the
reporting period
(151.814)
168,727)
Cash and cash Èquivalents at i April
Cash aNI cash equivalents at 31 March
341.213
189,399
409,940
341,213
15

Spotlight on Africa
Notes to the Financial Statements
lor year ended 31 Mar¢h 2024
l. Summary of significant accounti￿ policies
(a) General information and basis of preparation
Spotlight on Africa is a charity registered in England. In the event of the charity bein8 wound
up the liabilÈty in respect of the guarantee is limited to £1 per member of the charity. The
address of the regirtcrcd office is given in the charKty inforniation on page l of these fiEiaiiLlil1
statements. The nature of the charity5 operations and principal activitÉes are described in the
Tnjstees Report.
The charlty con5titute5 3 public benefft entity as defined by FRS 102. The financial statements
have been prepared in accordance with Accounting and Reporting by Chartties: Statement of
Recommended Prdctice applicable to charities preparing their accounts in accordance wlth the
Financial Reporting Stsndard applicable in the UK and Republic of Ireland issued in October
2019. the Financial Reporting Standard applicable in the Untied fir￿QM and Republlc of
Ireland (FRS 102). the Charities Act 2011 and UK Genetslly Accepted Accountin8 Prdttice.
The finan(ial thtements have been prepa￿d to gNe a 'true and fairf view and have departed
from the Charitles {Accounts and Reports) Regulations 21J)8 only to the extent required to
provide a 'true and fair viev/. This departure has Involved followine the Accounting and
Reporting by Charities- Ststement of Recommended Prattl￿ applicable to charitles preparing
thelr accounts in accordance with the Financial Reporting Standard applkable in the UK and
Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by
Charities: Statement of Recommended Prattitt effettive from l Aprll 2CIJ5 which has sin
been withdrawn.]
The financial statements are prepared on a going concern basi5 under the historical cost
convention. The financial ststements are presented in sterting whlch Fs the funttional currency
of the charity and rounded trj the nearest pound.
The signtFKant accounting policies applied in the prepardtlon of these financial statements a
set out below. These wlicies have been Consistent￿ applied to all years presented unless
otherwise stated.
{b) Funds
Unrestrirted fijnds are available for use at the diSc￿tion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for othÈr purpAÉAg
Designated funds comprise unre5trirted funds that have been set aside by the trustees for
particular purposes.
ftestrirted filnds are fund5 w111￿17 ¢lif tu be used In accordance wirh specifi.c restrfctions
imposed by donors or which have been raised by the charty for particular purposes. The aim
and use of each restricted fund Is set out in the notes to the financial statements.
16

Spotlight on Afrl
Notes to the Flnanclal Statements
for the yÈar ended 31 March 2024
{c) Income recognltlon
All incoming resources are included in the Statement of Financial Actlvities {SoFA) when the
cttarity ts legalty entstled to the income after any performance conditions have been met, the
amount can be measured reliably and it is probable that the income will be reteived.
For donation5 to be reco8nised the charity will have been notified of the amounts and the
settlement date in writing.
For legacies, entltlement is the earlier of the charity being notified of an impending distribution
or the legacy being receNed.
Investment Income is recognised when recer+Mble.
No amount is included in the fina￿la1 ststements forvolunteer time In line with the SORP.
(d) Expendlture recognition
All expendTture is accounted for on an accrua15 basis and has been da55ffied under headings
that aggregate all cDsts ￿lated to the category. Expenditure is recognlsed where there is a
legal or constructive obligation to make payments to thlrd partie4 it is probable that the
settlement will be requlred. and the amount of the oblbgation can be measured reliably.
2. Donations and legacles
Unre5trfcted funds Restrfcted
General De4natsd
funds
Totsl
Z024
Totsl
2023
Donations
Trusts and Grants
218,209
3.750
49.5(X)
158.781
40.916
426.4
648.990
13.750
For the year ended 31 Marth 2024
221,959
49.S(l)
199,697
471.156
For the year ended 31 March 2023
240,526
422,214
662,740
Included in Trust and Grants income for 2024 is a refund of £213 of a Government Grant received In
2023. The refund wa5 due to an underspend because of exchange rate fluctuations. Included in
donations for 2023 is the £11,811 Government Grant from FCDO for HSOA to Implement and run
cnmmunity outreach immunisation and health education programme and Maternal delivery clinlc
services.
17

Spotllght on Africa
Notes to the Financlal Statements
for the year ended 31 March 2024
3. Income from Charltsble Acts¥lties
un￿s￿ICted funds Restricted
Generdl Designated
funds
Totsi
2024
Totsl
2023
Income from events
Forthe year ended 31 Marth 2024
3,606
3.606
For the year ended 31 March 2023
4. Expendlture on Raising Funds
Totsl
2024
Totsl
2023
Generdl De51gnatrd
funds
Just Givln8 and otherfees
Bank Fees
Expenditure on Fundraising
Filming
Travel
Sponsored event5
Event costs
For the year ended 31 March 2024
665
99
11,592
216
11592
33,082
3520
1,428
1.428
5,185
1,117
1,124
1.117
14,901
For the year ended 31 March 2023
43.109
43,109
18

SpoYWIt ￿ Afrka
Notes to the Flnancial Statsments
for the year ended 31 March 2024
5. Expendityre on charitsble actlvities
Unrestrirted funds Restrlrted
General Designated
funds
Total
2024
Totsl
2023
Maternlty Centre
Musoto Christian School
Orphan5 & Vulnerable Chkldren Project
Community Health Projects
BUkHsa￿ Health Centre
Economic Empowennent
IT Centre
WASH, Goat PTO]ect & other
Secondary School Construction
Maternity cent￿ Construttion
IT Centre Construction
Primary School Projects
Opening Ceremonies
Solar panels
Flood relief
Fencing
22,631
26.813
7,266
48,156
70,787
26.813
18,397
17,694
14.823
8,097
7.343
10,130
217,175
39,901
32,344
18,IXIO
18,342
ii,ui
17.694
14,823
8,097
4,323
1.290
6.985
5,500
3,020
37,689
172,501
128,881
192,070
57.801
54,264
23,369
2.531
80,893
4.711
9,195
104.262
7,242
9.195
3,598
3,598
20,000
14,964
SOA U8anda Central Administration
Audit and Accounting fees Uganda
UK Archrtect Fees
UK Insurdnce
UK Accounting Software
UK Printing, Stationary & General costs
UK Audit fees
76,981
2,350
76,981
2,350
11,733
352
607
201
I,G20
72,673
1.082
11,733
352
607
201
1,620
215
263
Financing costs
666
18,395
19,061
6,646
For the year ended 31 March 2024
204,503
37,689
386,269
628,461
For the year ended 31 March 2023
142.440
527,166
669,606
19

Spodl8ht on Africa
Notes to the Financlal Statsments
for the vear ended 31 Marth 2024
6. Debtots and Prepald Expenditure
Totsl
2024
Totsl
2023
Gift Aid due to 31 March 2024
Prepaid expp.nAiture (in rÈ5pect of tho June 2020 Annual Ball)
5,043
24,816
7. Creditors: amounts falllng due withln on2 year
Totsl
20Z4
Totsl
21)Z3
Accruals
1,620
4,803
8. Analys15 of net a55ets between funds
Unrestrlcted funds
General Des5gnated
Restrict
funds
Totsl
Fund balances as at 31 March 2024 as ￿presented
Current assets
Current liabilities
79,596
{1.620)
77,976
11,811
9L407
{1.6201
89,787
105.035
11,811
105,035
Fund balan￿5 as at 31 March 2023 as represented
by..
Current assets
Current liabilities
78.904
14,803)
74,101
78,9J4
14,803}
74,101
289,125
289,125
20

Spotlight on Afrl¢a
Notss to the Financlal Statements
for the year ended 31 Marth 2024
9. Restricted funds
The movements on ￿stricted funds during 2023124 V￿re as follows".
At
i Aprfl 2023
At
31 March Z024
Constrnction Namatsla School
Construction IT Centre
IT Centre F￿lureS & Frttings
Opex Maternity Centre
Opex Orphans & Vulnerable
Children
Opex Community Health
Programme
Events Committee
Other
191.677
27,199
59.5(N)
(In,502)
127,199)
156,713)
148,156)
IIL131)
78,675
56,713
1,761
7.136
46,395
6,885
2,890
16,969
19,666
117,694)
18,941
10,806
47.721
(6.277)
147.721)
{387,393}
4,529
289,125
203.303
105,035
Construttion Namatala St￿0v￿ Centre/r￿tureS & Ffftings are fvnds donated for these capltal
projects. Opex Maternfty Centre/Orphans & Vulnerdble child￿nICornMunty Health Programme are
fund5 donated for these specific on80ing projetts. Events Committee are funds raised from our
events for specific projects. Other is for amounts donated for specific items which are passed
directly to SOA UF.
21

Spotli8ht on Africa
Notss to the Flnanclal Ststements
for the year ended 31 March 2024
IIA Unrestrlcted funds
The unrestricted funds of the charity Indude designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes.
The movements on unrestricted funds durln8 2023124 were as follows:
At
l April 2023
Income Expenditure
At
Deslgnated:
ConstThction Namatala SchLK)I
495
{37.6891
11,811
General:
Generdl undesignated funds
74.101
{218,2801
77,976
Totsl unrestricted funts
74,101
271,655
(255,969)
89,787
The movements on unrestricted fijnds during 2022123 were as folloyts:
At
l Aprfl 2022
Income Expen(rrture
At
31 Matth 2023
Deslgnated:
Construttion Namatala School
Generdl:
General undeslgnated funds
18,916
240,734
(185,5491
74,101
Total unrestrirtd fund5
18,916
240,734
(185,549)
74.101
22

5potllght on Afrfea
Notss to the H￿nCIal Statements
for the year ended 31 March 2024
11. Relatsd party transackn
The totsl payments made during the year by the Chaw to SOA-UF amount to £613,948 {2023
£668,468). The analysis in note 5 Shov￿ how those funds have been deployed in U8anda by SOA-UF.
These transactlons are desi8nated 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.
None of the TTUStees have been pald any remunerdtion or received any other benefits from an
employment with the Charity or a related entity. One Trnstee was reimbursed for travel expenses of
£1,428 (prior year £1,fy12).
12. Cash flows from operatlT¥ actfvltl
2024
2023
Reconciliation ol net incomel(expendliure):
Net income las per statement of financial artivit￿s?
Adjustments for:
De¢reasc/{IncTease) Sn debtors
IDecrease)Ilncrease in credltors
Net cash from operatlng artlvities
{168,404)
(49.767)
19,773
{3,183)
1151,814)
(23.763)
4,803
{68,7271
13. Capltal Commltments update
As at 31 March 2024, the th3rEty was committed to supporting SOA-UF core costs, OVC, MCS, The
CHP programme. the Maternity Centre operatln8 costs. the Health Clinic and the IT CentrÈ. Thp
agreed combined budget UGX IIXJ,C￿J,O1X¥ lapprox. £21,7LKII per month. The new Secondary
School construction is ongolng and will proceed in stages as and when funds are available.
SOA had commitments under constniction contracts of £68.690 at 31 March 2024.
A further £82.027 was commttted under contratts signed between 31 Marth 2024 and the date
these accounts were slgned.