Charfty Reglstratlon No. 1117679 UNDER TREE SCHOOLS TRUSTEES, REPORT AND ACCOUNTS FOR THEYEAR ENDED 31 MARCH 2025 UNDER TREE SCHOOLS LEGAL AND ADMINISTRATIVE INFORMATION Trustees T Wright P Boyling H Chaun¢y D Sullam Charity number 1117679 Prlnclpal address 2 Meredyth Road London SW13 ODY Independent Examlners TC Group The Courtyard Shoreham Road Upper Beeding Steynirg West Sussex BN44 3TN UNDER TREE SCHOOLS CONTENTS Page Trustees, report Independent Examinerfs rewrt Receipts and Payrnenls Accounts UNDER TREE SCHOOLS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees: Geoffrey Bamett, Chair {relired on 0110512025) Peter Boyling. Treasuret Helen Chauncy Daniel Sullam, Chairfrom 01A)5r2025 Thomas Wright (appointed on 2810612024) The Trustees present their Report and the Financial Statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2025. The Ttustees confirm that the annual report arKI financial staternents of the charity comply with the Charilies Act 2011. Legal Status The charity is a Clo, governed by its Constitution. Its registered Offi￿ is at 2 Meredyth Road London SW13 ODY. The regislered charity number is 1117679. Objective The main objective of the CIO is to restore and develop formal education for chiklren, the benefit of residenls of Aweil South County. South Sudan. Activities The charity's mission is to provide education for children, primarily girEs. in a Christian context, in partnership with the local community of Malek, through construdion and management of a school and lo provide vocational and Christian teaching for adults. The INstees Confirm that they have cx)mplied with the duty in S 17(5) of the Charitl8s Act 2011 to have due regard to guidance on public ben8fft published by the Charity Commission when reviewing the charitys objective5 and in planning future activities. At th8 end of a long civil war the charity buill a sthool for girls in Malek-Alel. Aweil S¢)Jth County, South Sudan. It was opened in 2009. 11 has provided an opportunity for education for girls. whose parents were reluclant to allow them lo attend mixed sex schoo15. Nomially 3004QM) girls per year have attended, in the age range 6-15, but numbers registering have been increasing and this year about 600 registered. As well as a￿demiC 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. al the behest of their parents, but of those staying at school, a number have gone on to secondary sthool. and thereafter for training in careers. though number5 of girls registering for the year were high. only 385 girls took the year end exams in November. The staff believe that very serious flooding in Ihe area over the previous months was a major reason,. many families were ftooded out of their homes. The school also provides pre-sthool teachirvJ for the girls. little brothers and sisters up to th8 age of 6, and 102 of them completed the year. Trustees were pleased to leam that the teaching staff continued to receive periodrc assessments and developmental training from senior staff and the stale authorities. Payments to the school have provided income forthe 39 teaching and non-teathing staff. and funds to meet running costs, through the year. Very severe inflation in the country has been reflected in serious inflation in costs of purchases of food and other items, expressed in South Sudanese Pounds. During the year the staff have therefore sought increases in pay levels. Trustees have responded by ensuring that payments are made in US dollars, thus compensating for the fall in the SSP:US$ exchange rate: by making payments to the school monthly rather than bi- monthly, so that changes in rates are refiected more quickjy: and by sending spectal extra top up amounts from time to time. UNDER TREE SCHOOLS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 During the year funds have also been provided to: complete the series of payments needed to replace the solar system that had deteriorated in the county's limale., buy hygiene kits for the older girts. as an in￿ntiVe not to miss dasses", provide extra fvnds so that the communty can have a Christmas meal. replace a printer, needed for preparing exam papers, and a television in the staff room, whith had broken pay for a key member of staff to attend hospital in the capital for treatment for tonsillitis from which he had suffered for several years. Finances The charity is funded by donatK¥ns from supporters. mainly resident in England and Swilzerland. During the year there was no concerted campaign to raise funds. Total unrestrided incoming resources for the year amounted to £62,292 {2024.' £51,155). Unrestricted resoLJrces expended amounted lo £50.340 (2024: £84,1 on ￿mpriSIng mainly funds sent to the school to pay their slaff and running Costs. Net unrestricted surplus for the year was £11.952 (2024: net outgoing resources were £32.952}. Totsl unrestricted cash reserves at 31 March 2025 were £73.419 (2024: £61.467). The chartty 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 Ihe restricted bursary fvnd in the year, nor was there expenditure, as payments for 2024 were made in th8 2023 financial year. The balan￿ of that fund at 31 March 2025 was £122 (2024: £122). At 31 Marth 2025 the total bank balance stCN)d at £73.541 (2024.. £61,589). Reserves The trustees. policy is to rnaintain an unrestricted reserve of £25,000 to enable operations to continue temporarily rf income unexpectedly drops, until new sources of income can be found. The charity was acting in line with the reserves policy at the year erKI. The trustees consider Ihe charity to be a going concem. Policies The trustees have poI￿leS for financial control, due diligence, conflicts of interest, safeguarding, serious incident reporbng. data proleclion and social media. These were reviewed and where appropriate adjusted, the latter three just after the end ofthe year under report. Staff The CIO has no employees. However a proportion of Ihe periodic payments to meet school expenses is spent in support of the 39 school staff. There are 21 teachers. The remaining stsff are responsible for running everything outside the clessroom. The head teacher. who has been in post since the school was set up formally and is himself employed by thé state, is responsible for all school activities. Owing to high rates of inflation in South Sudan the purchasing power of the teachers. state saaries is small. and they 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 cf a report by an independent examiner, whose report is set out on page 4 of this document. UNDER TREE SCHOOLS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees. re8ponslbilities In relation to the accounts The Trustees of Under Tree Schools are responsible for preparing the Trustees, ReFN)rt and Ihe accounts in accordan￿ wilh applicable law and Unrted Kingdom Accounting Stsndards {United lQngdom Generally Atrepted Accounting Practice), including FinanGial Reporting Standard FRS102 The Financial ReFKsrting Standard applicable in the UK and Republic of Ireland,. Charity law requires the Trustees to prepare accounts for each financial year which gNe a true and fair vrew of the slate of affairs of the charity and of the incoming resources and application of resources. including the ino)me and expenditure, of the charity for that year. In weparing these accounts, the trustees are required to select suitable accounting policies and then apply them consistently: observe the rnethods and principles in the Charities SORP-. make judgements arKI estimales that are reasonable and pwdent" and prepare the accounts on the goirvJ concem basis unless it is inappropriate to presume thal the charity will continue in operation. The Trustees are responsible for keeping proper accounting r8cords that disdose wtlh reasonable accura¢y at any lime the financial position of the charity and enable them to ensure that the accounts cijmply with the Charitses Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenlion and detection of fraud and Oth￿ irregularities. Approved by Ihe Tru51ees and signed on their behalf by: Dantel riK Chalr Date 10 September 2025 UNDER TREE SCHOOLS INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF UNDER TREE SCHOOLS Independenl examlnerfs report to the trustees of Under Tree Schools I report lo the charity trustees on my examination of the a￿oUnts of the charitable ina)tporated organisation for the year ended 31 March 2025 which are set out on pages 5 to 6. Responsibllmies and basis of report As the trustees of the charitable inc(Kporated organisation you are responsible for the preparali¢Jn of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe 2011 Acr). HÉving satisfied myself that the accounts of the charitable incorrrt)rated organisation are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charitable incorporated organisabon's accounls 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 seclion 145{5) (bl of the 2011 Act. Indep8ndent examinerfs statement I have completed my examination. I confinn that no matters have come to my attention in connection with the examination giving me cause to believe= (1) accounting records were not kept in respect of Ihe tharitable incorporated organisalion" or (2) the attounts do not at£ord with those records,. or {3) the accounts do not comply with the accounting requirements of the 2011 Acl other than any requirement that the accounts give a knje and fair view which is not a matter considered as part of an independent examination. or (4) the attounts have not been prepared in ac￿rdance with the methods and prinaples of the Statement of ReGommended Practice for accounting and reporting of tharities. I have no concems and have come across no other matt8rs in connection with the examination to which attention should be drawn in this report in order to enable a woper understanding of the accounts to be reached. cGrL Mark CummTns FCCA. FCIE for and on behalf of TC Group The Coutyard Shoreham Road Upper Beeding Steyning Wesl Sussex BN44 3TN '. INDER TREE SCHOOLt (HARITY (OMMISSION FOR ENGMD MD WALES Receipts and payments accounts CC16a For the period from To Seclion A Receipts and payments Unrestricted funds tothe nearest Restricted funds tothe nearest £ Endowment fund8 tothe nearest £ Total funds tothe nearest £ Last year tothe Trea￿St£ A1 Re¢ei Donations incl Gift Aid 62,292 292 S1,166 Sub totalfGross incoffle for ARJ 62 A2 Asset and Invgstment sales see table . Sub total Totalrè¢elpts A3 Paymonts Charitable activities- S. Sudan Charitable activities- UK 48.551 1,789 48￿61 90,567 2.577 Sub total 93.144 A4 Asset and investment purchases, (see tsble) Sub total 60.340 93,144 Net olreceipts/(paymonts) A5 Transfers between funds A6 Cash funds last year end Cash funds thls yaarend 61.467 73 19 122 122 103,578 73.641 Sectlon B Slalement ot assets and liabilities at the end ol the period UNestrlcl•d R•strtctsd EndovKnent funds • rAar•st£ to nMr•st ID neaMst£ Categorie5 Delalls B1 Cash fiBKI$ Cash atb 122 (aw bal¥tss*th recei?ts payTrxrrts ￿rf$)) unttstrfc￿ Restrfcl EndoiMiieTrt nds nd$ to nw8st£ *> nearest to Mamt £ Details Fund to péthleh asset Current va Detsils B3 Imestinent ass•ts Fund to vthlch a￿¢1 Current val (opoona Deiails 84Awts tstalned *>r th• 4y41n use Furtd to whlch 11a￿1 When due poor￿} due (oMlorA Detsils Indèpendent Exanmatton fee lor 24r25 accounts B5 LkthlNttes fi￿d Siwed by or￿0 Iwsttts behatfof dl th• 1ft￿te85 gnattre Print Name Dak ot iéL SuLl•rM è(L EOYLI Note 1: 1)uthg thèyear £750w& donated by 2 tNstees P024: £1.710 0)nated by 3 Irusle85) and £3.161 was don*d 8 (St M8ryS Bames) ofvknich 2 trustees of UTS ¥e *0 Intsteos Q024: £4.916?. No Cor￿ltiOnS were ait¥hed to thtse donaior6. Ther• no otherrelated p•ty tr*Oa￿Onts dwlng the year P024: r￿n£).