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 dISpla￿d, 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 aC￿sS 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 se￿Ing 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, ComMen￿d 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 T￿￿te8#
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.
E￿nomiC 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.
CharItal￿e 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
S￿detts 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 De￿mber 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 re￿Ipt 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 Un￿rtain 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
eXperIen￿d 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 re￿iVed 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 re￿Ived. 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 Con￿rn
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
ServI￿S 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 reSoUr￿S 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 con￿rn 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 Dol￿tIOnS 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 re￿Ived 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