RUKUNGIRI ORPHAN & VOCATIONAL PROJECT
FINANCIAL STATEMENTS FOR THE YEAR
ENDED 31ST DECEMBER 2025
Neil Jost FCCA
RUKUNGIRI ORPHAN & VOCATIONAL PROJECT BALANCE SHEET AS AT 31ST DECEMBER 2025
| Current Assets Cash at Bank Income Tax Recoverable Current Liabilities Specific Deferred Donations Accruals Net Current Assets Net Assets Represented by:- Fund BF Surplus/(Deficit) for Year Accumulated Reserves Trustee: Dated: 18/07/2026 |
2025 Total £ 57,430 8,602 66,032 55 - 55 65,977 65,977 65,070 907 65,977 |
2024 Total £ 47,871 17,299 |
|---|---|---|
| 65,170 | ||
| - 100 |
||
| 100 | ||
| 65,070 | ||
| 65,070 | ||
| 52,183 5,846 |
||
| 58,029 | ||
RUKUNGIRI ORPHAN & VOCATIONAL PROJECT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| INCOMING RESOURCES Incoming Resources from Donors Donations General Donations Specific Total Donations Gift Aid Tax Recoverable Total Incoming Resources from Donors TOTAL INCOMING RESOURCES RESOURCES USED Activities directly related to the work of the charity School Fees Primary School Fees Secondary School Fees Uniforms University Fees Food Support Medical Bills Projects Expenditure Charity Management and Administration Sundry Expenses Insurance Postage and Stationery Bank Charges Accountancy Website Maintenance Depreciation TOTAL RESOURCES USED NET INCOMING/OUTGOING RESOURCES ACCUMULATED RESERVES BROUGHT FORWARD ACCUMULATED RESERVES CARRIED FORWARD |
2025 2025 2025 2024 Unrestricted Funds Restricted Funds Total Total £ £ £ £ 96,286 - 96,286 90,442 - 4,954 4,954 8,422 96,286 4,954 101,240 98,864 19,231 275 19,506 17,299 115,517 5,229 120,746 116,163 115,517 5,229 120,746 116,163 87,421 - 87,421 90,270 9,955 - 9,955 12,969 4,359 - 4,359 - 5,905 - 5,905 - 2,000 - 2,000 - 2,024 - 2,024 397 1,397 5,845 7,242 1,698 113,061 5,845 118,906 105,334 473 - 473 113 81 - 81 102 - - - 315 224 - 224 253 50 - 50 100 105 - 105 105 - - - 3,995 933 - 933 4,983 113,994 5,845 119,839 110,317 1,523 (616) 907 5,846 58,029 7,041 65,070 52,183 59,552 6,425 65,977 58,029 |
|---|---|
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RUKUNGIRI ORPHAN AND VOCATIONAL PROJECT
I report on the accounts of the Charity for the year ended 31[st] December 2025, which are set out above.
Respective Responsibilities of Trustees and Examiner
The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (“the Act”), and that an independent examination is needed.
It is my responsibility to:
-
Examine the accounts (under Section 145 of the Act)
-
To follow the procedures laid down in the General Directions given by the Charity
-
To state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes examination of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view”, and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention which gives me cause to believe that in any material respect:
-
the accounting records were not kept in accordance with Section 130 of the Act
-
the accounts did not accord with the accounting records or comply with the accounting
-
requirements of the Act.
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.
Neil Jost FCCA Welling Kent 15[th] July 2026