Spotlight on Africa Trustees. Report and Financial Statements For the year ended 31 March 2025 SP TLIGHT A,f-RICA tharity number: 1117585
Spotlight on Afrfca Contents Page Legal and Admini5trattve Informatlon Report of the Tru#ees Indèpendent Examinerfs Report 13 Statement of Flnancial Actlvlties 14 Balahte Sheet 15 Cash Flow Statement 16 Notes to the Flnancial Ststsments 17
Spotllght on Afrfca L•8al and Admlnlstrative Infomiatlon Charlty number 1117585 Reglstered OFnce Annables Grange Annables Lane Harpenden AL5 3PR Trurtees Hefln Rees KC Dr Bethan Rees Wendy Howson Laura Balley Wllliam Treasure Wendy Bampton Scott Cowan Imon Taylor Nadine Kaneva Philip Lee Harvey Paul Holmes Sallyann Btsschetti Independent Examlner Roger Cox FCA Miller & Co Chartered Accountants 5 Imperlal Court Laporte Way Luton LU4 8FE Bankers HSBC UK plc I Centenary Square Blmiingham BI IHQ Key mana8ement personnel Chair: Hefin Rees KC Treasurer: Paul Holmes
Spotllght on Africa Report of the Trustees for the year ended 31 March 2025 The trustees present their report and the financial ststements for the year ended 31 March 202 Objectlves and Activitles The objective of Spotlight on Africa {"SoA"I Is to Improve the Ilvellhoods and opportunities of those in need in Africa through the following activStles: Improved healthcare A$5 to education Improved access to Yffiter, sanitation and hygiene Economic empowerment through relevant skllls tralnlng Spotlight on Africa has a unique model-highly efficlent, community-led, and deeply impactful. In the UK, we operate entirely through volunteers. We have no paid staff or fundraFsers, which allows us to direct around 95% of the funds we ralse straight to Uganda. Our UK team provides strategic dlrectlon and govemance. while the day-to-day work Is led by an elght-member bcal management team in Uganda, overseen by a Ugandan supenilsory board. Together, they manage a school, a health clSni4 a maternity centre, 2 ITC Centre5, a Deslgn and Talloring Centre. an extenslve communlty health programme and a jobs and skills tralnin8 program that collectively employ over 65 local staff. Thls structure ensures that the work Is both financlally efficlent and locally owned- empowering the very community we aim to support. Spotlight on Africa ha5 trdnsformed lives in eastern Uganda through targeted, hlgh-lmpact Interventlon5. In the slums of Mbale, we've bullt two prlmary schools seNlng 1.400 children, a health cllnlc treating 50,000 patients annually, and a maternity hospital dellvering 1,250 babies safely each year. We've drilled 38 deep boreholes supplying clean waterto 40,OCKI people, and provide vocatlonal training in carpentry, tsilorln& agrlculture, hairdresslng, and borehole maIntenan. Our feeding programme delivers two dally meals to 1,000 chlldren. and our newly bullt ITC Centres equips teachers, students, health workers, and tradespeople with essential digltal skllls. We are currently building a secondary school and vocatlonal centre to educate 1,250 more puplls in another underserved slum called Namatala. A cornerstone of our approach Is our network of 250 tralned Communlty Health Promoters {CHPs}, who provide vital hygiene and health educatlon whlle Ilnklng communities to medical 5eNices. All our efftirts are currently focused in and around Mbale, one of Uganda's poorest regions, where over 30% of people live on less than $1.77/day, Many residents are Intemally dISplad, former child soldiers, or refugees from decades of regional ¢onfllcL Through sustainable development, we offer a pathway to dlgnity, opportunlty, and lastlng change, SOA has, to date. focused on providing grants to Spotllght on Afrlca Uganda Foundation (°SoA Uf) Mbale, Uganda to support charitable activlties and capltal projects in Mbale Uganda. SOA'S grants have enabled SOA UF to deliver £1.2 mllllon (2024- £1.Om} of fixed assets to the community that will provide a lasting impact In the reglon, Includlng: Maternity Centre in Mbale Health Centre In Bukasakya
Spotllght on Africa Report of the Trustees for the year ended 31 March 2025 Primaryschool 2 ITC centres Adminlstration building In Musoto Secondary school & ITC centre under constructlon fn Namatsla Equipment within these facilities Ambulances Improved healthcare Sadly, Uganda has one of the highest Maternity Mortality Rates and Neo-Natal Mortality Rates In the world. The SOA UF MaternFty Centre makes a very sEgnificant dIfferen in reducing those rates. Prior to opening manywomen could not aCsS both pre-natal and dellvery care. a5 the nearest hospital Is too distant and they cannot afft)rd transport. Looking ft>rward to 2025-26 SOA has received the fundlng to augment the Maternity Centre with operating theatre equipment to support more complex delrverles. Our Level111 Health Centre sees 5Q,LXIO patients each year, free of charge. Our Maternity Centre in thls financial year Safely delivered 1,250 babies, and in the forthcoming financial year we have plans to double this number of deliverles in light of the new functloning operating theatre that we have ¢onstrurted and fully equlpped. We are in discussions wlth the Ministry of Health in Uganda to upgrade the Health Centre to a Level IV Health Centre, as this Is the only Health Centre seIng a population of 50,000 people. If we achieve thls Level IV Health Centre status, this will improve the sustainability of our healthcare projects, as the costs are shared with the Government of Uganda through a unique public-private partnership agreement. The Community Health Programmes and Bukasakya Health Centre: Vaccinate babies & children agalnst a range of dlse3ses Including polio and cholera Deworm artd give vitsmin A to chlldren Provlde anti-retrovlral treatments and assoclated counselllng Provide malaria tests and new malarla vacclne treatments Provide Ebola testing Access to educatlon SOA has constructed an I Centre. and during the course of thls financial year, ComMend the construction of a second Icr Centre at our new secondary school slte. SOA finances a grant to the Musoto Christian School that provldes primary school education to about 1,000 children who would otherwise not go to school, and potentially face Illrteracy, hunger, malnutrition, child labour and early marrlage. These children are vulnerable to abuse and would be trapped in poverty without our school and other projects. An Orphan and Vulnerable Child programme ensures that the most vulnerable children are Ilfted vp and supported. The grant supplements the fees the school charges so that it Is financlally viable and offers a high quality of educatlon
Spotll8ht on Afrka Report of the Trustses fov the year ended 31 March 2025 SOA supports 150 Orphans and Vulnerable Children (the "OVC ProJecV'), who are fed. cared for, and supported financially and emotionally. This SUPPDrt Includes paying school fees, medlcal care, household vislts and psychological rare & support SOA also provldes an Infonnation and Communications Technology Centre that provldes Technology training programme that expands the range of career opportunities available to local students. In total, our first ICT Centre has taught and graduated 800 adults wEth essential Icr skills to help them find employment in the digital economy. SOA Is fundlng the bullding of a Secondary Educatfon faclllty In Namatala. The 17-room Classroom Block Is ¢urrently under construction and the Administration Centre, Kitchen, ITC Centre and Securfty Gatehouse are complete. Buildlng dorniitories and fitting out the bullding wlll contlnue through 2025-26, We expect the school to be fully operational In 2026-27. . SOA also pays the fees of a medlcal student and of another studenvs educatlon. Improved access to water, sanltatlon and hyglene The charlty provldes clean water for use in toilets. showers, and drlnklng water fountalns to the chlldren at our Primary School and to the Boyg & Girls Dormitories. SOA has also drllled a deep borehole for our forthcoming Secondary School, whlch wlll be able to providé clean watsr for Its and the surroundlng community and has also funded deep boreholes across the Mbale Clty Region, to help eradicate cholera in the area. In total, we have so far drilled 38 deep boreholes and have plans to dellver a further 6 boreholes over the next 6 months. Economlc empowennent through relevant skills tralnlng The local economy has been badly hit by the loss of many young adults to confllct or AIDS, leavln8 households headed by wldows• grandparents, or children themselves. The exlstlng economy Is composed malnly of subslstence agriculture or the dangerous distilllng of Waragi, a local moonshFne. Distlllatlon takes place In oll drums over open fires, creating toxic fumes and resldue and carrying a constant risk of explosS0n. Graduates from our economlc empowerment programmes can then earn enough money ftjr food, basic mud-brfrk hut houslng and schooling forthelr children, transformlng thelr lives. SOA has been able to open a Design and Tailoring Centre to traln tallors Iseamstresses) and carpenters In skills that give them the opportunity to earn a IFving and to better themselves. Upon graduatlon the students are then provided wlth the baslc tools from whlch they can use these skllls to find employment. Our tralned carpenters work on the fit-out of our constructlon projects Includlng a Boys Dormltory, Girfs Domiitory, a Dlning Hall forour primary school, and the Matemlty Centre. Ourseamstresses make the school unlforms for our prlmary xhool chlldren. SOA UF also provlde skllls trainin8 through a goat project, (whereby we provlde nanny goats that are then bred and used to provlde milk and meat), tralning In fish, chicken and agrlcultural farmin& hortlculture and crafts The local communlty does not have local access to banks and SOA UF provlde savlng schemes and safe storage of their savlngs. The schools, ITC centres and Bukasakya Health Centre have solar panels. This Is beneftclal for the environment as well as provlding greater security of energy supply and cost savlngs.
Spotlight on Afrlca Report of the Tte8# for the year ended 31 March 2025 Achievements & Performance in 2024/2025 Operating Results and Flnanclal Revlew The oper4tin8 results for the year a're shown on page 14 and summarized below: Descrlptlon Year ended 31 March 2025 Year ended 31 March 2024 Income 513,330 474,958 Ex nditure {584,138) 170,8081 Net rnovemeirt In fvnd$ {168,4Q41 Achievements during thè year SOA funds the actlvltles of SOA UF and Its achlevement5 are noted in the table below. The Trustees of SOA give speclal thanks to the donors who enabled them and the staff who delivered them. Maternity Centre The Community Health Promotots have succeeded in 5ensitising mothers to sleep under thelr mosquito nets and repair them where necessary. This has sUlted in healthier mothers and thus fewer antenatal admlssions, fewer requlred treatments and an increa* in the number of safe deliveries achleved that continues to Increase. This will increase further in the financlal year 2025-26 with the arrival of the operdtlng theatre equipment for more complicated births. Community Health and Bukasakya Health Cllnlc Following a case of Ebola In the communlty, thè Communlty Health servlce conducted 28,000 Ebola sensitization tests to help ensure the outbreak did not spread. In 2024-25 SOA UF has Increased the level of polio vaccinatlons as part of a national campaTgn. In 2023-24 there was a natSonal Measles campalgn that SOA UF participated in and increased the numbèr of vacclnations given In that year. SOA UF have also provided nutritlonal campaigns to address diet Issues In the community Educatfon SOA UF continue5 to provlde a signlflcant grant to the school and is working with It on a plan to make It fully sustalnable and thereby Increase attendance. Orphans & Vulnerable Chlldren We continue to provlde support to 150 OVC children, and have plans to increase this number If funding can be obtalned. EnomiC Empowemient There was a significant Increase in activities wlthin Economic Empowerment that were enabled through additional fundralslng by SOA for these purpose5. In additlon to expanding the number of Students in existing courses in Seamstressing, Agriculture and Carpentry, new courses In hortlculture and halrdressing were added. The goat project provides Important income for widows.
Spotllght on Afrfca Report of the Trustees for the year ended 31 March 2025 ITC Centre The 2023-24 comparative for graduations was unusually hlgh due to speclal. fully subsidized short courses offered by SOA UF for CHPS, community leaders, and students from MCS. These were part of a one-time targeted irniestment initiative. In contrast, the 2024-25 numbers reflect routine enrolment and graduation cycles under regular programme operation. Water, SanÈtatlon & Hygiene In 2024-25 SOA UF provlded 2 new boreholes for the communTty Withln this financial year and have been assured funding from SOA for a further 10 boreholes In the financial year 2025-26. Once those additional boreholes are delivered, we will have drllled 45 water boreholes. CharItale arthkie5 KeyActlvlty Measura 2023-24 VnitsAcbleved 12,214 1,108 3,606 563 L236 18,711 259 Matetnltycentre Unlts Athi•ved 6,058 L552 L014 Antenatal attertdance5 Postnatal attendances Admis51onsto the tlinlc safe deliverlesachleved Women attendlng Famlly plannlng Treatments given Referrals (OPD.NMF.CHPI Early infant dlagnostlcs TB & Hlvtreatments People wlth disabll L671 50 Communjty Health Ebola sensttlzation tests Children Immuniied agalnst pollo Vacclnatlon5 glven Mosqijlto hets provldtd Cholera tests Promotin8 Preventatlve Health Heaith data tr4cktnB NutTitlon campalgns Integrated wmmunkty case mgt CommunSty enga8ement meetlngs 12,970 4332 9,065 17,849 47 3.015 2,687 1.056 150 Bukasakya Health ainlc Bables immunked Children & adults Immunlied Children de-wormed HIV & othertreatsments Malaria tests 5.292 16,239 1935 10,75S 5,975 2.772 5,339 5.897 Educatlon Prlmary school attendance 651 Orphans & VC OVC&VCChildren prlmary OVC& VC in Further Educatton 140 251 37 Economlc Empoweyment Students duatIng In tarpentry* seam5tressln& agricutture & haSrdressln8 WEdow5 SUPPOrted wtth goats 120 31 ITCentre Sdetts graduated or pendlngfrom ICTtralnln8 rogramme New bor¢holes Boreholes Tnalntalned 218 534 Water, SanltatFon & SOA UF
Spotllght on Afrlca Report of the Trustees for the year ended 31 Marth 2025 Constructlon Projects Namatala Secondary School The construction of the secondary school is continuin8. The 17-room Classroom Block15 50% complete and the Admlnistration Centre, Kitchen, Security Gatehouse are fully completed. We commenced the construttion durlng this financial year of a second ICT Centre. Building dormitorles and fitting out the building will continue through 2025-26, and the school is expected to be fully operational In 2026-27, subject to the necessary fundraislng for thls constructlon and potentially support for operating costs thereafter. ICT Centre Construction of an ICT Centre for secondary school students and adults In the area has received significant funding In 2024-25 and is expected to be completed by Dember 2025 and operatlgnal In 2026. Structure, Governance & Management The charity. Spotlight on Africa {"SoA"I, is based In the UK and Is managed through a Board of Trustees. To achleve Its eharltsble purposes SOA provldes grants to Spotllght on Africa-uganda Foundation ("SoA UV), a registered International NGO in Uganda I'SOA UF") who execute the work and manage the activitles in Uganda. The trustees have a range of skllls and competencles to meet the charltvs needs. For example, the Chalmian Is a Kln¢s Counsel and leads on all legal matters, constructlon Issues and issues of governance, and the trustee for Health is a doctor, the Treasurer Is a chartered accountant, etc. The trustees set the aims objectives, and tsrgets for SOA. They also work with the Board of SOA UF to establlsh SOA UF'S annual budget and work closely with them to monftor how the grants are being spent agalnst the purposes to which they were provlded and support it In managing the challenges through the year. Several SOA trustees follow this up with slte vlslts durfn8 the year. The trustees in the UK meet at least 10 times per annum and receive regular updates on progress agalnst their objectives and on Leg81 & Financlal matters. The monthly and Annual Financial Statements of both SOA and SOA UF are produced by SOA using tts accounting system and taking input from SOA UF. There are sub-committees IFundralsin& Events. Marketlng & Communicatlons, Health, Finance, Icr eta) that support the trustees and allow the work to be dlvided between them. SOA raises its funds through donations, events, appeals sponsored actEvities and from TrusVGrant Funds. The funds raised. are either for general operating costs or for a restrftted or designated purpose. The UK Flnance team keep the accounting records of this split. The chair performs the legal & regulatory checks accordlng to the charltvs pollry. SOA does notemploy any staff in the UK and its work is performed by unpald trustees and volunteers who also largely pay for any costs they incur. As a result 93% (2024- 97%) of all funds raised by SOA in 2024-25 were channeled through to SOA UF to direct support our charitable activltles in Uganda.
Spotllght on Afrlca Report of the Trustees for the year ended 31 March 2025 SOA trustees work to an agreed Trustee Code of Conduct together with policles and procedures governing Financial Control, Confllcts of Interest, Anti-money Launderin& etc. SOA UF has an experienced Board of Directors and employs the Management Team and staff that provide the services withln Health, Education, WASH, Economlc empowerment and the Icr Centre. The operations of the primary school, Includlng employment of its teachers, is out-sourced to a thlrd party that operates the school, albeit under the very close supervision of SOA-UF. SOA UF is in direct reIpt of all funds being sent by SOA to Uganda and Is responsible for maklng all payments to stsff and suppllets. In maklng the grants to SOA UF, SOA communicates the purpose to which the funds can be used so that restrlcted and deslgnated funds are treated accordingly. SOA UF'S responslbilities include managlng the projects and operatlng costs to the plans set by SOA and ensurlng the charitable attivltles are dellvered to a high quality antl cost effectrveness. SOA does not guarantee any liabllitles of SOA UF or commitments that It makes other than for certaln construction contracts where SOA may be required to guarantee SOA UF'S payments under the contract. All such contractual commltments are approved by the Chair. who Is a Kinls Counsel, and who takes Independent legal advlce and supporL where deemed necessary. Fundraising We arè very grateful to all of our donors wtth whom we have worked and who have cgntinued to provide generous support in the last financlal year. We are also 8rateful to our patrons, trustees and others who help communicate our objertlves and attivities. and run events, so that we secure the funds we need. Grateful Thanks to All Our Supporters We are fulty dependent on the generoslty of our donors and supporters to fund our actlvlties and the commitment of tlme by our many volunteers. We are particularly 8rateful to.. Apex Foundation The Nick Maughan Foundatlon Nadine Kaneva Mike & Leslle Chrlst Hefin & Bethan Rees Mazar5 Charltable Trust Chesterton Foundation Coles-medlock Foundatlon Souter Trust Lord and Lady Popat Karl Ahlberg Dr Adrlan Fox The people of Harpenden. St Albans, Wheathampstead, Redbourn, Welwyn and surrounding areas forsupporting us at many events.
Spotllzht on Afrlca Report of the Trustees for the year ended 31 March 2025 Key rlsks & Uncertainties The key risks & uncertainties are considered to be: The level of donatlons relative to the operating costs and capttal commitments. The level of donations is Unrtain and the trystees In conjunction with the management of SOA UF manage the risk to ensure that any shortfall can be managed with minimum disruption The U8andan legal ft7mework can be challenglng and lead to Issues and uncertainties. We are grateful forour Chalr belng a King's Counsel and our patron, The Honourable Bart Katureebe, Emeritus Chlef Justice of Uganda for providing legal oversight. The costs of the constructlon projects. The projects are ambitious and we are grateful to our eXperIend team in closely managlng these projects to agreed budgets Financlal risks including rlsks of bribery & corruptlon. We rigorously apply our policies to avoid ary brlbery or corruptlon. We supplement the Ug8ndan financial management & controls with regular communlcatlon, slte vlsits and control over the tender and allocatlon of constfurtion contrarts. Plans for Future Periods We have the exciting prospect for 2025-26 ofr. Fitting out an operatlng theatre at the Maternity Centre with the equlpment required for more compllcated deliverles. We have reiVed a pledge to pay for this equlpment and we hope that thts will befully operational by the end of 2025. Completing the Secondary School & Icr ntre In Namatala and bringing them into operatlon in 2026-27 Continulng to deliver our much needed artrvities to this region in Uganda. Reserves The reseNes are set out in note 9 of these accounts and are principalty the fvnds held to cover the ftrture building costs of the Secondary School in Namatala. Contingent liabilitles SOA had commitments under constructlon contracts of £80,251 as at 31 March 2025. No further contracts were signed between 31 March 2025 and the date these accounts were signed. Regulatory Statement: The Trustees present their annual report along with the flnanclal statements of the charity for the financlal year ended 31st March 2025. The trustees have adopted the provisions of the Ststement of Recommended Practice ISORP) "Accounting and Reporting by Charitieg, in preparing the annual report and financial statements of the charlty. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the Charlvs governlng document, the Charities Act 2011 and Accounting and Reportlng by Charltles.. Statement of Recommended Practlce applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published In October2019.
Spotllght on Afrlca Report of the Trustees for the year ended 31 Mar¢h 2025 The Trustees confirm that they have complied with the duty in sectlon 17 of the Charity Act 2011 to have due regard to the Charity Commission general guldance on publir beneflt. Financlal revlew Total Income during the financial year was £513,330 {2024 £474,958} and expenditure was £584 138 (2024 £643 362), whlch resulted In a deficit ft>r the year of £70,808 (2024 deflclt of £168,404). The deficlt In 2024-25 reflects the timing difference between the donatlon income recelved in previous years for major projects, notably the Icfcentre and Namatala Secondary School. and the costs of that constructlon being incurred in 2024-25. Spotllght on Africa has been very fortunate in the continued support from The Nlck Maughan Foundation {"NMF"}. In this financial year, the NMF donated £137,581 (2024 £131,7131 whlch has been used for the Namatala School construction and towards Uganda core costs. Donations of £68,379 {2024 £44,666) from other Charitable Trusts have also been reIved. which Includes £20,000 from the Chesterton Foundation, £19,879 from the Mazars Charitable Trust. £15.000 from the Coles-medlock Foundation and £8,000 from The SouterTrust. Mlke & Leslie Chrlst donated generously tow4rds the Namatsla Secondary School construction and U8anda core costs. Janlce Davidson, D Williams, the Boschetti family and Goldman Sachs also donated generously towards varlous projects and operating costs of the charty. £IIO,000 was rdised from the Apex Ball. Hefin Rees KC and Dr Bethan Rees have generously donated £31,180 wlthin th15 financial year. Thls has been used towards Uganda core costs, supporting a medical student, tlnancing and trnvel costs for volunteers to visit Uganda {who would otherwise not have been able to afford to vislt). Costs of Ralsing Funds of £35,354 represented 7% of funds ralsed (2023-24 £14,901 and 3%). Expendlture on charltable activitie5 ih the year VRS £548,784 {2023-24 £628,461). This expendlture on charitable activities in the year included admlnistration costs for the ugandan Team that we employ totaling £81.66212023-24 £93,844) of which £3,53412023-24 £14,513) were incurred in the UK and £78,128 in Uganda12023-24 £79,331). There were no costs relating to staff in the UK. The adminlstration costs In Uganda include the flnance provlded to cover the costs of the staff employed by SOA UF and its operating cost& The balance of expendlture on Charitable actlvlties In the year excluding admlnlstrdtlve costs can be divlded Snto categories as follows: Constructlon: £214,73412024 £334,230) has been spent during thls financial year In further construction of the Namatsla Secondary School. It also Includes £10,535 on land tltles. Educatlon: £47,027 {2024 £71,513}, was allocated to running the Prfmary School and The Orphans and Vulnerable Children Projett. The flrst ITC Centre opened in September 2023 and £27,633 (2024 £7,343) was provided for its runnln8 costs. Health: £74,74412024 £70,787) was provided for operating expenses of the NMF Maternity Centre. io
Spotllght on Afrlca Report of the Trustses for the year ended 31 March 2025 The Mazars Charitable Trust donation has allowed the Community Health Programme to continue to flourish and £34,69412024 £32,517} has been used towards running the Bukasakya Health Cllnlc, as well as the training and mobilisation of the volunteer Community Health Promoters {°CHPs"}. Economic Empowerment £40,984 (2024 £11,425) was used towards tailorin& carpentryi g04ts, Afripads, hairdressing and horticulture projects in this flnancial year. Other: £2,167 for Ebola testlng £12,763 for Boreholes £12,376 for other related charitable activities Investment Pollcy The Trustees malntain a conservatlve investment policy, with funds kept on deposit at HSBC Bank. minlmising rlsk and Investment management Costs. Reserves pollcy SoA's policy Is to maintain reserves sufficient to cover a minimum of the forecast cash outflows for the coming three months and ideally sufficient to cover the forecast cash oufflows on operating costs for the cornlng 6 months. There is greater flexibility on coftstructlon projects that can be advanced or deferred accordlng to the available financial resource5. Going Conrn SOA does not have slgnlficant operating costs or financlal commitments other than guarantees it has provided on construttlon contracts for which it ensures that It only makes commltments that are covered by funds it has already received that are ring-fenced. SOA'S capabllltyto supportthe actlvities managed by SOA UF 15 dependent on managing SOA UF'S financial commltments agalnst the expetted level of donations. SOA UF agree a detalled budget with SOA and are pald thls monthly wlth any budget or phasing challenges to be raised through the Finance Committee to the trustees so that remedial attions, if necessary, can be taken, Equally, the ServIS SOA UF provlde are badly needed and where SOA can ralse funding in excess of budget the expenditure of SOA UFcan be increased accordingly. Capltal expendtture, can be Ilmlted to only being committed On the specific funding has been received. SOA are in regular dialogue wlth Fts maln donors and are satisfied that the expetted level of fundraising together wlth the reserves held will be sufficlent to enable its charltable activltles In to operate as a 80ing concern at least for the next 12 months from the date the Financlal Statements are signed. li
Spotllght on Afrlca Report of the Trustees for the year ended 31 March 2025 Statement of trustees, responslbilities The trustees are responsible for preparlng the Trustees, Annual Report and the Flftancial Statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kirtgdom Generally Accepted Accounting Practice>. Law applicable to charities In England and Wales requirès the trustees to prepare financial statements for each fInancial year which give a true and falr view of charlty and of the incoming resources and application of reSoUrS of the charlty for that year. In preparing these financial statements the trustees are required to; select suitable accountlng policies and then apply them consistently: obsetve the methods and principles In the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accountlng standards have been followed, subject to any material departures disclosed and explalned In the financial statements: and prepare the financial statements on the going concern basls unless It Is Inappropriate to presume that the charity will Continue In operatlon. The trustees are responsible for keeping proper accountlng records whlch disclose with reasonable accuracy at any tlme the financial position of the charlty and enable them to ensure that the financial statements comply with the Charitles Act 2011 and the Charity (Accounts and Reports} Regulations 2008. They are also responsible for safeguard5ng the assets of the charity and hen for tsking reasonable steps for the prevention and detectlon of fraud and other Irregularltles. Signed on behalf of the Board of Trustees by. Paul Holmes Trustee & Honourable Treasur¢r 6 hJ6JeoL/ toi 12
Spotlight on Africa Independent Examinerfs Report to the Trustees on the Unaudited Financial Statements of Spotlight on Afrlca I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 set out on pages 13 to 22. 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 Act). I report in respect of my examination of the charity accounts under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission L5nder section 145151{bl of the Act. Independent examiner's ststement Since the charity's gross income exceeded £250,000 the examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because l am member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities '. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has since 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 Accepted Accounting Practice effective for reporting periods beginning on or after ljanuary 2015. I have completed by 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: accounting records were not kept in respect of the charity as required by section 130 of the Act; or the accounts do not accord with those records; or the account5 do not comply with the applicable requirements concerning the form and content of accounts as set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as a part of an independent examination 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 accounts to be reached. Roger Cox FCA Miller & Co Chartered Accountants 5 Imperial Court L3POrte Way Luton, LU4 8FE 17 December 2025 13
Spotlight on Africa Statement of Financial Activities for the year ended 31 March 2025 Unrestricted fvnds General Designated Restricted funds Total 2025 Total 2024 Notes Income Donations and legacies Charitable activities Other Total income 292,741 10,260 207,356 2,973 500,097 13,233 471,156 3,606 196 474,958 303,001 210,329 513,330 Expenditure Raising funds Charitable activities Total expenditure 32,540 275,915 308,455 2,814 261,058 263,872 35,354 548,784 584,138 14,901 628,461 643,362 11,811 11,811 Net income/(expenditure) before transfers (5,4541 (11,811) {53,543) (70,808) (168,404) Transfers between funds Net movement in funds {5,454) 111,8111 (53,543) {70,8081 (168,404) Total funds brought forward 77,976 11,811 105,035 194,822 363,226 Total funds carried forward 72,522 51,492 124,014 194,822 The accounting policies and notes set out on pages 17 to 23 are an integral part of the financial statements. 14
Spotllght on Afrlca Balance Sheet as at 31 March 2025 2025 2024 Current assets Debtors Cash at bank and in hand Prepaid expenditure 3,254 131,387 2,000 136,641 5,043 189,399 2,000 196.442 Credltots: amounts falllng due within one year Net current assets Net assets {12,6271 (1,620) 124,014 124,014 194,822 194,822 Funds Restricted funds Unrestricted funds Total funds 51,492 72,522 124,014 io 105,035 89,787 194,822 The accounting policies and notes set out on pages 17 to 23 are an integral part of the financial ststements. The financial statements were approved by the trustees on 6 November 2025 and signed on Its behalf by Paul Holmes Trustee & Honourable Treasurer 15
Spotllght on Afrlca Cash Flow Statsment at 31 March 2025 2025 2024 Notes cAsh flows from operatihg actmties Net cash from operating activities 12 (58,0121 (151,814) Change in cash and osh equlvalents In the reporting period (58,0121 (151,8141 Cash and cash equlvalents at l April Cash and cash equlvalents at 31 March 189,399 131,387 341,213 189,399 The accounting pollcies and notesset out on pages 17 to 23 are an Integral part of the financial statsments. 16
Spotllght on Afrlra Notes to the Flnanclal Statements forthe year ended 31 March 2025 l. Summary of slgnlficant accounting pollcles {a) General Infomiatlon and basls of preparation Spotlight on Africa Is an unlncorporated charity registered In England. The address of the registered office is gtven In the charity iThformatlon Dn page l of these flnancial 5tstements. The nature of the charitys operatipns and prlncipal activities are described In the Trustèes Report. The charlty con5tltutes a publlc benefit entlty as defined by FRS 102. The financlal statements have been prepared In accordance with Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland Issued In October2019, the Flnanclal Reporting Standard applicable In the United Kingdom and Republlc of Ireland (FRS 102), the Charltles Act 2011 and UK General Accepted Accountlng Practice. The financlal statements have been prepared to give a 'true and fairf vlew and have departed from the Charlties (Accounts and Reports) Regulations 2008 ohly to the extent required to provide a 'true and falr viemrf. This departure has involved following the Accounting and Reportin8 by Charities.. Statement of Recommended Prattice applicable to charities preparlng their accounts In accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland Issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practi effective from i April 2W5 which has Sin been withdrawn. The financlal ststements are prepared on a going conrn basls under the historlcal cost convention. The financial statements are presented in sterling which is the functional currency of the charlty and rounded to the nearest pound. The signlficant accounting pollcles applied in the Preparatlon of these financlal statements are set out below. These policles have been consistently applied to all years presented unless otherwise stated. (b) Funds Unrestricted funds a available for use at the discretion of the trustees in furtherance of the general objectives of the charity and whlch have not been designated for other purposes. Deslgnated funds comprlse unrestricted funds that have been set aside by the trustees for particular purposes. Restritted funds are funds whlch are to be used In accordance with speclflc restrictions imposed by donors or which have been raised by the charity for particular purposes. The alm and use of each restritted fund is set out In the notes to the financial statements. (c} Income recognitlon All incomlng resources are Included in the Statement of Financial Activltles (SOFA) when the charity is legally entitled to the Income after any performance conditions have been met, the amount can be measured rellably and it Is probable that the income will be receNed. For donations to be recognised the charity will have been notlfied of the amounts and the settlement date In writlng. For legacies, entltlement Is the earlier of the charity being notified of an impendSng distrlbution or the legacy belng recefved. Investment Income Is recognised when receivable. 17
5potlt8ht on Afrlca Notes to the Financial Statements for the year ended 31 March 2025 No amount Is included In the financlal ststements for voluTlteertime in line wlth the SORP. (d) Expendlture recognltlon Atl expenditure Is accounted for on an accruals basls and has been classified under headlngs that aggregate all costs related to the category. Expenditure 15 recognised where there is a legal or constructive obligation to make payments to thlrd parties. it Is probable that the settlement wlll be required, and the amount of the obllgatlon can be measured reliably. l DoltIOnS and le8acles Unrestrf¢ted funds Restrlcted General Deslgnate funds Totsl 2025 Total 2024 Donatlons Trusts and Grants 277,146 15,595 154,572 431,718 426,490 52,784 68,379 44,666 For the year ended 31 March 2025 292,741 207,356 500,097 Forthe yearended 31 March 2024 221,959 49,51X) 199,697 471,156 Included InTrust and Grants income for 2024 Is a refund of £213 of a Government Grant recelved In 2023. The refund was due to an underspend because of exchange rate fluctuations. 3. Income frorn Charltable Actlvltles Unrestrfctsd funds Restrfrted General Deslgnate fvnds Total Total 2024 Income from events Forthe year ended 31 March 2025 10,260 10,260 2373 2,973 13,233 13,233 3,606 For the year ended 31 March 2024 3,606 3,606 Expenditure on Raising Funds Unrestrlrted funds Restrlcted General DesiEnate funds Total 2025 Total 2024 Just Givlng and other fees Bank Fees Expenditure on Fundraising Travel Event costs For the year ended 31 March 2025 Forthe year ended 31 March 2024 488 131 665 99 11,592 1,428 1,117 131 1,921 30,c) 32,540 2,250 564 2,814 4,171 30,564 35,354 13,777 1,124 14,901 18
Spotllght on Afrlca Notes to the Flnanclal Statements for the year ended 31 March 2025 5. Expenditure on charltable actfvlties Unrestrlcted funds Restrirted Gèneral Des18nate fijnds Total 2025 Totsl 2024 Maternity Centre Musoto Christian School Orphans & Vulnerable Chlldren Project Communlty Health Projects BLtkasakya Health Centre Economic Empowerment IT Centre WASH & other Secondary School Construrtlon IT Centre Construction Openlng Ceremonles Solar panels Ebola SOA UBanda Foundation Admlnistration Audlt and Accounting fees Uganda UK Architect Fees UK Insurance UK Accounting Software UK Prlnting, Stationary & General costs UK Independent Examlners fees Forthe year ended 31 March 2025 73.369 26,845 111 267 966 29,608 23,667 9,265 29,445 1,375 2,500 17,571 17,457 16,004 11,376 3,966 15,874 173.478 74,744 29,345 17,682 17,724 16.970 40,984 27.633 25,139 214,734 70,787 53,116 18,397 17,694 14,823 11.425 7.343 6.802 217,175 104,262 9.195 3.598 11,811 2,167 72,666 4,680 2,167 73,448 4,680 675 377 782 76,981 2,350 11.733 352 607 201 1,620 675 377 308 474 1,700 275,915 474 1,700 548,784 11,811 261,058 Forthe year ended 31 March 2024 204,503 37,689 386,269 628,461 Out of the totsl expenditure on charltable actiVFties in the year, grants paid totalled £545,250 {2024 £613,948). These grants were made to Spotllght on Africa-uganda Foundatlon. 19
Spotlight on Afrfca Nots$ to the Flnanclal Statements for the year ended 31 March 2025 6. Debtors and Prepald Expertditure Total 2025 Totsl 2024 Gift Aid due to 31 March 2025 3,254 5,043 Prepald expenditure (in respect of the June 2020 Annual Bally 2.000 7. Credltors: amounts falling due wlthin one year Total 2025 Yotsl 2024 Accruals 12,627 1,620 8. Analysls of net assets between funds Unrestrlcted funds General Deslgnate Restrfcted funds Totsl Fund balances as at 31 March 2025 as represented by". Current assets Current Ilabllltles 85.149 (11627) 72,522 85,149 {12,627) 72,522 51A92 51,492 Fund balances as at 31 March 2024 a5 represented bv: Current assets Current liabilltles 79,596 (1,620) 77,976 11,811 91,407 {1,620) 89,787 105,035 105,035 20
Spotllght on Afrlca Notes to the Flnanclal Statements for the year ended 31 March 2025 9. Restrlctsd funds The movements on restrlcted fvn(ts during 2024/25 were as follows: At Income Expendlture l Aprll 2024 At 31 March 2025 Construction Namatala School Opex Materntty Centre Opex Orphans & Vulnerable Children Opex Communlty Health Programme Events Committee Other 78,675 131,805 1.375 24,467 (174,9351 (1,375) 117,571) 35,545 2,890 9,786 18,941 14,909 (33,8501 4,529 8,871 28,902 210,329 (12,051) (24,0901 1263,872) 1,349 4,812 51,492 105,035 The movements on restrlcted funds during 2023124 were as follows: At l April 2023 Income Expendlture At 31 March 2024 Constructlon Narnatala School Construttion IT Centre IT Centre Flxtures & Flttings Opex Maternlty Centre Opex Orphans & Vulnerable Children Opex Cornrnunlty Health Programme Events Commlttee Other 191,677 27,199 59,500 (172,5021 (27,1991 (56,713) {48,1561 (11,131) 78,675 56,713 1,761 7,136 46,395 6,885 2,890 16,969 19,666 (17,694} 18,941 10.806 47,721 203,303 (6,2771 (47,721) (387,393) 4,529 289,125 105,035 Purposes of restrlcted funds Constructlon Namatala School are funds donated for this capital projett. Opex Maternlty Centre/Orphans & Vulnerable Chlldren/Community Health Programme are funds donated forthese speclfic ongolng projects. 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
Spotllght on Africa Notss to the Flnancial Statements for the year ended 31 March 2025 10. Unrestrlcted funds The unrestrlcted funds of the charity include deslgnated funds which have been set aside out of Unrestricted funds by the trustees for speclfic purposes. The movements on unrestritted funds during 2024125 were as follows: At l Aprll 2024 Income Expendlture At 31 March 2025 Designated.. Construction Namatala School 11,811 (11,811) General: General undesignated funds 77,976 303,001 (308,455) 72522 Totsl unrestrlcted funds 89,787 303,002 (320,266} 72,522 The movements on unrestricted funds durlng 2023/24 were as follows: At l Aprll 2023 Income Expenditure At 31 March 2024 Designated: Construction Namatala School 49,500 {37,689) 11,811 General: 6eneral undeslgnated funds 74,101 222,155 (218,280) 77376 Total unrestrfcted funds 74,101 271,655 (255,969) 89,787 22
Spotllght on Afrlca Notss to the Flnanclal Statements for the year ended 31 March 2025 11. Related party transactlons Donatlons reIved from trustees totalled £31,180. The total payments made during the year by the Charity to SOA-UF amount to £545,250 (2024 £613,948). The analysis In note 5 shows how those funds have been deployed In U8anda by SOA-UF. These transattions are designated as related party transactions in vlew of Hefin Rees KC, the Chairman of Trustees, also belng a board member of SOA-UF. Havlng Hefin sit on both boards fllls our Trustees and sponsors wlth the confideno that all legal and financial responslbilltles are adhered to. None of the Trustees have been paid any remuneratlon or received any other benefits from an employment with the Charlty or a related entity. One Trustee was reimbursed for travel expenses of £4,171 {priDr year £1,428). 12. Cash flows from operatlng actlvitles 2025 2024 Recon¢iliatlon of net Income/{expendlture): Net income las per statement of financial actlvltiesl Adjustments for.. Decrease/{Increa5e) In debtots {Decreasel/lncrea5e In creditors Net cash from operatlnz actlvltle$ (70,808) {168,404) 1,789 19,773 11,007 (3,183) {58,012) (151.814) 13. Capital Comrnltments updats As at 31 March 2025, the charity was commltted to supporting SOA-UF core costs, OVC, MCS The CHP programme, the Maternity Centre operating costs, the Health Clinlc and the IT Centre. The agreed combined budget Wds UGX 100,000,000 (approx. £22,000) per month. The new Secondary School construction Is ongoing and will proceed in stages as and when funds are available. SOA had commitments under construttion contracts of £80,251 at 31 March 2025. No fvrther contracts were slgned between 31 March 2025 and the date these accounts were signed. 23