**Charity Registration No. 1117679** ## **UNDER TREE SCHOOLS** ## **TRUSTEES' REPORT AND ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2022** ## **UNDER TREE SCHOOLS LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** ## **Charity number** ## **Principal address** ## **Independent Examiners** G Barnett P Boyling H Chauncy R Sullam 1117679 2 Meredyth Road London SW13 0DY TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN ## **UNDER TREE SCHOOLS** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 3| |Independent Examiner’s report|4| |Receipts and Payments Accounts|5 - 6| **UNDER TREE SCHOOLS** ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2022** The Trustees: Geoffrey Barnett, Chair Peter Boyling, Treasurer Helen Chauncy Ron Sullam The Trustees present their Report and the Financial Statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2022. The Trustees confirm that the annual report and financial statements of the charity comply with the Charities Act 2011. ## **Legal Status** The charity is a CIO, governed by its Constitution. Its registered office is at 2 Meredyth Road London SW13 0DY. The registered charity number is 1117679. ## **Objective** The main objective of the CIO is to restore and develop formal education for children, for the benefit of residents of Aweil South County, South Sudan. ## **Activities** The charity’s mission is to provide education for children, primarily girls, in a Christian context, in partnership with the local community of Malek, through construction and management of a school and to provide vocational and Christian teaching for adults. The trustees confirm that they have complied with the duty in S 17(5) of the Charities Act 2011 to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity’s objectives and in planning future activities. At the end of a long civil war the charity built a school for girls in Malek-Alel, Aweil South county, South Sudan. It was opened in 2009. It has provided an opportunity for education for girls, whose parents were reluctant to allow them to attend mixed sex schools. Normally 300-400 girls per year have attended, in the age range 6-15. As well as academic teaching there is provision for older girls to receive training in sewing, in IT and in agronomy. Many girls leave school before the upper years, at the behest of their parents, but of those staying at school, a number have gone on to secondary school, and thereafter for training in careers. Early in the year under report, the school reopened after a year’s closure at Government instruction because of the Covid 19 pandemic. Payments to the school have provided income for the 38 teaching and nonteaching staff, and funds to meet running costs, through the year. A record number of 590 girls registered to come to the school for April 2021. Unfortunately during the year severe floods restricted access to the school for many girls for a number of months. 225 girls took the year end exams. The school also provides pre-school teaching for their little brothers and sisters up to the age of 6, and 50 of them completed the year. During the year funds have also been provided to buy hygiene kits for the older girls. The school was given funds to enable it to buy a motorbike, to reduce costs of hiring vehicles. Replacement laptops were funded. The charity encourages girls to go to secondary school after they complete year 8, by paying their secondary school fees. In the year funds were sent for the fees for 38 girls attending secondary school. At the end of the year funds were sent to enable the school to create a fenced area in which to keep their herd of 70 cattle, enabling the animals to be more productive in meat and milk. As well as regular payments to allow minor ongoing repairs to school buildings, a special amount was sent to provide for more substantial repair of the chapel. ## **Finances** The charity is funded by donations from supporters, mainly resident in England and Switzerland. During the year there was no concerted campaign to raise funds. Total unrestricted incoming resources for the year amounted to £51,899 (2021: £59,600). Unrestricted resources expended amounted to £44,835 (2021: £41,930) comprising mainly funds sent to the school to pay their staff and running costs. 1 ## **UNDER TREE SCHOOLS** ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2022** Net unrestricted income for the year was £12,264 (2021: £17,670). Total unrestricted cash reserves at 31 March 2022 were £73,372 (2021: £61,108). The charity has a fund restricted to funding the fees for girls attending secondary school after their education at the school in Malek-Alel. There was no income to the restricted bursary fund in the year. The balance of the restricted bursary fund at 31 March 2022 was £11,997 (2021: £15,076). At 31 March 2022 the total bank balance stood at £85,369 (2021: £76,184). ## **Reserves** The trustees’ policy is to maintain an unrestricted reserve to enable operations to continue temporarily if income unexpectedly drops, until new sources of income can be found. This reserve, previously £12,000, was increased during the year to £25,000. The charity was acting in line with the reserves policy at the year end The trustees consider the charity to be a going concern. This conclusion takes into account the financial effect of the COVID-19 pandemic. ## **Policies** The trustees have policies for financial control, due diligence, conflicts of interest, safeguarding, and social media. These were reviewed and where appropriate adjusted during the year. ## **Staff** The CIO has no employees. However a proportion of the periodic payments to meet school expenses is spent in support of the 38 school staff. Eight of the twenty teachers are state-employed. The remaining 18 non-teaching staff are responsible for running everything outside the classroom. The head teacher, who has been in post since the school was set up formally and is himself employed by the state, is responsible for all school activities. Owing to high rates of inflation in South Sudan the purchasing power of the teachers’ state salaries is small, and are not always paid. ## **Independent Examination** The Trustees are responsible for the preparation of the accounts, which are not required to be audited. Accordingly they have been the subject of a report by an independent examiner, whose report is set out on page 4 of this document. ## **Trustees’ responsibilities in relation to the accounts** The Trustees of Under Tree Schools are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard FRS102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year. 2 UNDER TREE SCHOOLS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 In preparing these accounts. the trustees are required to.. select suitable ￿cOuntIng pcAici8s and Ihen apply them consi¥tendy', observe the methods and principles in the Charlties SORP: makejudgements and estimates that ar8 reasonable arKI prudent" and prepare the ?￿nts on the goirvj concem basis unlgss il is inappropriale to pr9sume that Ihe charity wll continue in operatton. Th8 Twslees 8rg F8sponslble for kggping prop8r accwnting records that disdos9 with reasonable aceuracy at any lima the financial position of Ihe charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also r8sponsibl8 for safeguarding the assets of the ch8rity and he￿￿ for taking reasorsable steps for the prevenuon and detsdon offraud and other irregularities. Approved by the Trustees and s*Jned on their b&half by.. y8 . Chair Dale ## **UNDER TREE SCHOOLS** ## **INDEPENDENT EXAMINER’S REPORT** ## **TO THE MEMBERS OF UNDER TREE SCHOOLS** ## **Independent examiner’s report to the trustees of Under Tree Schools** I report on the accounts of the Charity for the year ended 31 March 2022, which are set out below. ## **Responsibilities and basis of report** As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). Having satisfied myself that the accounts of the Charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examinationgiving me cause to believe: - (1) accounting records were not kept in respect of the Charity; or - (2) the accounts do not accord with those records; or - (3) the accounts do not comply with the accounting requirements of the 2011 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or - (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting of charities. 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. ## **Mark Cummins FCCA (Senior Statutory Auditor) for and on behalf of TC Group** The Courtyard Shoreham Road Upper Beeding Steyning West Sussex 17 October 2022 BN44 3TN Dated: ......................... 4 ||**UNDER TREE SCHOOLS**|**UNDER TREE SCHOOLS**|**UNDER TREE SCHOOLS**|**UNDER TREE SCHOOLS**|**UNDER TREE SCHOOLS**|**1117679**|**1117679**|**1117679**|**CC16a**| |---|---|---|---|---|---|---|---|---|---| ||**Receipts and payments accounts**||||||||| ||**For the period**
**from**||01-Apr-21||**To**||31-Mar-22||| ||||**Restricted**
**funds**
**to the**
**nearest £**
**2,121**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,121**||**Endowment**
**funds**
**to the**
**nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||||| |**Section A Receipts and payments**|||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to the**
**nearest £**
**51,899**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**51,899**||||||||**Last year**
**to the**
**nearest £**| |Donations (incl Gift Aid)|**51,899**||||||||**59,600**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| |**_Sub total_**_(Gross income for_
_AR)_|**51,899**||||||||**59,600**| ||||||||||| |**A2 Asset and investment**
**sales, (see table). **|||||||||| ||**-**||**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**||**-**| |**_Sub total_**|**-**||**-**||**-**||**-**||**-**| |**_Total receipts_**
**A3 Payments**|**51,899**
**38,226**
**1,409**
**-**
**-**
**-**
**-**
**-**
**39,635**||**2,121**
**5,200**
**-**
**-**
**-**
**-**
**-**
**-**
**5,200**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**54,020**
**43,426**
**1,409**
**-**
**-**
**-**
**-**
**-**
**44,835**
**-**
**-**||| ||||||||||**59,600**| ||||||||||| |Charitable activities -
S.Sudan|**38,226**||||||||**38,521**| |Charitable activities-UK|**1,409**||||||||**3,409**| |Raising funds|**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| ||**-**||||||||**-**| |**_Sub total_**|**39,635**||||||||**41,930**| ||||||||||| |**A4 Asset and investment**
**purchases, (see table)**|||||||||| ||**-**||**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**||**-**| |**_Sub total_**|**-**||**-**||**-**||**-**||**-**| |**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between**
**funds**
**A6 Cash funds last year**
**end**
**_Cash funds this year end_**|**39,635**
**12,264**
**-**
**61,108**
**73,372**||**5,200**
**(3,079)**
**-**
**15,076**
**11,997**||**-**
**-**
**-**
**-**
**-**||**44,835**
**9,185**
**-**
**76,184**
**85,369**||| ||||||||||**41,930**| ||||||||||| ||**12,264**||**(3,079)**||**-**||**9,185**||**17,670**| ||**-**||**-**||**-**||**-**||**-**| ||**61,108**||**15,076**||**-**||**76,184**||**58,514**| ||**73,372**||**11,997**||**-**||**85,369**||**76,184**| 5 Section B StalemÈnt of assets and liabilitie5 at the end of Ihe period Unre3tTEcled funds to neawast £ Rtstrieted funds to n•argSt Endowment funds to neafest £ Cat•gorles Detalls B1 CaNh funds C8sh at bank 73.372 Totale•sh funds (agree baL4nc8s r8cèlpts and Pa￿n9￿￿ acC￿nI{SI) Unrestricted funds to nearest£ R•strlcl•d Endowmgnt funds funds to n•ar#st to near•st£ Ful￿ to whlch b910 Current value onal Cost lopllonal) nptBI15 B3 Inv•slThnt assèts Fund to whlch ass•t belon CuTrent value rjotails {optlonal) B4 Ass•ts rètsined for the charlty's own us¢ Fund to whlch Ilèblllty relates unr85tri¢Xed fund Arnount due {optionall When du8 ltsptlonal) Dctails kndependent Examination fee for 21122 a¢tx)unts 85 Llabllltles Signed by one orlvffj trustegs on behaKofall Ihg tru8lees Date of ro¥ Signatyr8 prtnl Name TÉL 4k Note l.. t>uring the y88r the ch8rity re￿]ve{l £2,400 from two Iwsteès 8nd £2,225 donated by on? charity ofwhlch 8 trustee ot UTS is also a Iruslee12021'. £2.CIXI was donatèd by three trustees and charty of which a truslee of UTS is aso a trualee). No conditions altsched to thes& donatkms. Th8re were no other rdated party tran8&dions during the year12021'. none).