Charlty Reglstratlon No. 1117877 JENGA COMMUNrrY DEVELOPMENT OUTREACH (UK) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES Martin Williams Michael Cooke Yvonne Cooke Rev Joanne Purle John O'Brien Andrew Mayo Olivia Brovm {Resigned 8" June 2023} (Resigned 8th June 2023) IApFK)inted 19 November 2022) Charlty Number: 1117877
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)
CONTENTS
Page Trustees report 1 - 17 Independent examiners report 18 Statement of financial activities 19 - 20 Balance Sheet 21 Notes to the financial statements 22 - 28
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) TRUSTEES, REFK)RT FOR THE Y&AR ENDED 31ST AUGUST 2022 The trustees present their annual report and financ1 stalennts for the year ended 31 August 2022. JENGA Community Development Outrezch IUKI I'JENGA UK'I is a Christian charity, founded in 2Th)7, whose prinapal activity is lo supty)rt the work of JENGA Uganda Comninty Development Outreach I'JENGA Uganda'l. JENGA Uganda is a registered Ugandan Charity prOlding the basic essentials of life to the most vulnerable and needy people of Mbale, Uganda. JENGA Uganda aims to deny)nstrate the word of &)d in both word and deed to the people they serve. JENGA UK and JENGA Uganda are working together to equip Ugandans lo nRel their own unique needs and lo promte real, lasting change. JENGA UK has carrièd out its purp)sè for tha public banèff( by èmpowaring JENGA Uganda through financml support and practical assistsncè as thay Sar the vulnerable pèoplè of Uganda. JENGA UK and its trustees have had due regard lo the Charity Commission's public beneff( guidanca thèn èxèra5ing any powars or dutie5 to thich thè govarnanca is r&Vant. At the Annual GerEral Meeting in 2021, one of our original trustees, Jan Foster, retired. Jan was responsible for the adninistration of the charity for many years. Sadty, she subsequenuy pa55ed aaY in 2022 and the charity has hoTh)ured her contr11tion by planting a set of trees in Mbale. At thé sama Annual Ganral Mèèting, tha Rèvérènd Jo Purla was warmly invitèd to thè board of trustees. Jo was, with Robby Keen, a pioneer of Jenga in Uganda and wll be an undoubted asset to the Board. During the year, the Board kept itself inforEd of developments in Uganda via briefings from Robby Keen. Jenga Uganda's Executiv8 Director. These were h8ld in F[SOn. a5 11 as virtually, induding regular mnthly updates. Some of the highlights of the year in Uganda are included later in this resy)rt. During the finanaal year, only one team Ms sent to help Jenga Uganda in their nY projects. This was mainly due to the continuing nervousne55 around intemational travel a5 the effects of the Covid pandemi¢ SI0Y abated.
There were no disclosable related party transactions during the year (2021 - none).
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JENGA Uganda 2021-2022 Ip1 QTE FrJR TE
Our mission, vision & values Our Mission To I mprove the quality of life of the vulnerable and disadvantaged in the orest communities by demonstrating the love of God through word and deed. Our Vision To S a thriving Uganda full of Godly leaders i nfluencing al I spheres of society, an increase in sustainable community partnershi ps del ivering hol istic transformation, and a reimagined and revived church reflecting and advancing the Kingdom of God. Our Values l.Loving God through living worship 2.Loving 0pe through empowemient 3.Seeing communities revived and holistically restored 4.Building God's Kingdom through holistic ministry
Our Communities We believe that God's heart is the same for all of His people and for all of uganda. However, JENGA has been given a specific mandate to invest in and around Mbale. It's a diverse city with equally diverse residents, challenges and needs. We love where we are, the place5 we work and the people who live here. WHERE dÈ ARE JENGA works in both the urban slums and rural villages of Eastern Uganda. The majority of our projects are focussed wlthln the reglon of Mbale. but our reach extends much further. Our awareness of needs outside of Mbale is e¥er-growing. And thefOre, so Is our presence In those places. Mbale is located in the Eastern Reglon of Uganda at the foot of Mount Elgon. The town's populatlon Is dlfflcult to quantlfy, but It Is consldered one of the natlon's laryest urban areas. It is situated approximately 230 kilometers East of Kampala (Uganda's capital) and 40km West of the Kenyan border. The population, half of which are under the age of 16, is composed of a complex and dlverse range of trlbes. Whlle roughly three quarters of Uganda's resldents are Christlan, the remaining quarter profess local beliefs, Islam, or no religion at all. JENGA'S Influence Is spreadlng across all of Eastem Uganda - from the depths of Mbale'$ slurns to the mountaln-top coffee flelds of Mount Wanale. Namatala is the largest urban slum in the eastern region. Situated to the west of Mbale, over 500/0 of its ever-growing population are under the age of 16. Its inhabitants come from a mishmash of native tribes, with multiple faith backgrounds and languages represented within a small geographic area. Its economic, relational and spiritual challenges are as diverse as the people who live there. Musoto is another slum area in Mbale and many here survive on the production and distributi on of alcohol. The residents of Musoto struggle to meet their basic needs and many have succumbed to the devastating effects of alcoholism, Mooni is a primarily Muslim community situated in a relatively fertile rural area at the bottom of the Elgon Mountain range. Its people, mostly members of the local Bugisu tribe, are historically subsistence farmers, growi ng produce for themselves and sel ling any surplus at the Mbale market, just a few miles away. Mooni is the birth-place of JENGA'S projects, hosting our first water project.
Our Projects JENGA operates over 40 varied, community development projects aimed at strengtheni ng local society and offering a practical, tangible representation of God s love to the people they impact. We serve people of many different ages, languages, and religions through programmes involving education, men and women's ministry, health, street ch i Idren, prison outreach, clea n water projects, i ncome generating i nitiatives and more. Because we want to meet the real needs of Uganda, and because those needs are always chanoinq and qrowino, so is what we do. WHAT WE DO JENGA provides the basic essentials of life to the most vulnernble and needy people of Mbale, Uganda. Through diverse and sustainable development projects we are equipping Ugandans to meet the needs of their neighbours and to forever change their communities. We supply entire villages With clean water. We train women to save and wisely invest their money. We give goats to widows and provide vocational training to vulnerable single mothers. We pray wlth prlson inmates and sponsor klds to attend school. Our projects are diverse and our presence is widespread. Our projects are structured dlfferently. We don't want to repeat the mlstakes of the organisations who've come (and the many who've gone) before us. There is no "one-size-fits-all- solution for the unique problems of Uganda. Each of JENGA'S projects a bespoke - damed, designed, and Implemented to promote lasting change. To ensure sustainability, we're empowering and equipping locals. Communities are consulted and engaged. The recipients of the aid are also the creators and deliverers of it. Ugandans are vltally Involved In every aspect of what we do because we want to bulld lastlng brldges out of poverty - not simply throw a rnakeshift bandage over it. And, Its worklng. We've seen real results and tlrne-tested transformatlon. But, the work Is far from done.
Our year in numbers We facilitated 2 15 village savings groups which support 7,350 women. 805 students In i nstitutions Successfully completed the ALPHA course. 450p rimary school teachers from schools trained in phonics, helping 31 310 children to become better readers. 62 young people mentored and supported, including j uveniles, detained in the Mbale youth prison. ,100 pat ients in the Mbale Regional Referral hospital rÈceived medical support and bedside care. Trained 902 church leaders were pastored and discipled and 706 new believers who gave their lives to Christ.
Our year in numbers 4 534 children equipped and encouraged through trainings, conferences, and parties, 97,000 t ons of adults empowered with positive parenting skills and knowledge about child rights. offee purchased, with 3 % of operating costs paid directly to the farmers. 17 280 admitted 1 malnourlshed children and 20 families experiencing food insecurity were supported with nutritional feeding. patients lacking food in Mbale Referral Regional hospital received healthyi balanced meals during their stay, Encouraged 5 400+ inmate5 on a monthly basis through prison ministry and support.
Our highlights of the year Village Savings and Loans 1,052,424,000 UGX (£227,000/$280,000) was saved 320 groups run over 10 years 11,OOO+ women/families are saving 170+ local organisations employees have been supported in setting up their own savings groups for women speak of being able to better support their families financiallyi and even that relationships at home have improved for the better, with men actively supporting the women to save. Such has been the impact that men in the community now want to participate, and the more recently established groups have allowed men to be members. Many women facilitate loans for their husbands because the rates are so good even when they add some extra interest for the benefit of the group These numbers alone give an indication of the dramatic growth and success associated with the savings groups. What s truly incredible is that most members save with the smallest coins, little by little, which adds up to significant sums. This Is remarkable, considering that most of the members have not received formal education and survive on small businesses such as selling tomatoes or charcoal. Savings groups begin by establishing a group of approximately 30 people. Often these may be existing women's community groups or agricultural groups, but they must be community based. Each week member5 meet to save what they can afford and receive between one and five 'shares' accordingly. One share may cost 2,000 Ugandan shillings (£0.43 GBP/$Q.53 USD) and therefore a member can choose to save between 2,000 and 10,000 shillings (£0.43 GBP/$O.53 USD) per week. It is noteworthy that the demand to establish new groups comes entirely from individuals in the communities themselves, who have heard friends and neighbours speak of the difference and impact it has had in their lives. The testimonie5 from the women most of the groups supported by JENGA are only Once the group fund reaches a certain threshold - typically after 3 months of saving members can request loans
Our highlights of the year from the fund, relative to the size of their deposit. The loa ns must either be for sta rting or supporting a business, supporting agricultural work or paying sch(K)I fees. The loans are agreed collectively as a group, and an interest rate is set - typically between 5 and 10 per cent. InStanS of defaulting on the loan are rare, as the social and mutual accountabil ity of the group is strong, and members requesting a loan must have four supporting members who agree to pay the loan back if necessary. mentorship to the groups, and in particula r to the group leaders, has proven to be crucial in the effectiveness of the scheme. With the ongoing SUC$$ and growth of the groups, part of the progra mme includes the trai ni ng of trai ners (TOTS) and promoted group leaders to oversee a number OF groups in their area. This helps to provide up to date information on how well the groups are doing, especially in the areas of accounta bility. The 'interest pot, is topped up by a system of fines agreed by the group, for various misdemeanours including being late to a meetingi having their mobi le phone ring during a meeting, or for interrupting other members as they speak. After 12 months of saving, the group divides the interest from the loans and the PreedS from the fines depending on the number of shares held at the year end. Members typically earn at least 10 per nt on top of their investment into the group. The savings group cycle then starts again. At various times of the year, most especially in the 'shari ng, season when loans are due to be returned, it is sometimes neSsarY for an independent officer to assist group members in ensuring that all requirements for loan repayments are honoured. JENGA supports the groups by providing the initial training and startup materials, including locked boxes for the deposits and savings cards, and then by regular visits to each of the groups to check on progress and offer further support. This ongoing assistan to the groups, and in pa rticular to the group leaders, has each of the groups to check on progress and offer further support. This ongoing io
Our highlights of the year few years ago, Gloria's husband joined the army and abandoned her, leaving her to raise their three children alone. He has never returned. Gloria worked hard to provide for herself and her children, and she joined a savings group in her community. fter the first year, she used her savings to start a business selling g-nuts in the main market. By 2019, she had saved enough to buy a small plot of land! Gloria is now building a semi-permanent house, and it's just lacking doors. Gloria and her family have not received formal education and survive on small businesses such as selling tomatoes or charcoal. ° Name changed to ensure anonymity li
Our highlights of the year Young Women's Vocational Schools Over 900/0 of our graduates have found employment or begun their own business 2 groups run in our neighbouring slum communities 145 young women train in tailoring or hairdressing each year In the six years that this project has been running to date, we have seen tremendous success in the outcomes of the young women graduating from the project. More than 900/0 of graduates have now found employment or have established their own businesses. Some are employed wlth JENGA Design, selllng their beautiful crafts to our vi51tors and in a restaurant in Mbale city. The income that we receive through JENGA Design is often used to support emergency cases for individuals, families or communities that are not otherwise budgeted or funded. For example, helping to rebuild someone's house that has been damaged by a storm, or supporti ng medical bi Ils for those who are not able to afford to pay them themselves. JENGA runs two vocational schools for young mums and other young women who were forced to leave school early for various different reasons. These programmes run in the rural mountainous village of Mooni and the urban slum of Namatala. Our vocational schools in Mooni and Many of the young mums attending the Namatala train 145 young women in schools have been left by their partners and ha irdressi ng and tailoring each year, with are Struggling to provide for themselves and their young children, There are few additional lessons in catering too. They opportunities for work in these meet with an emphasis on excellence in communities. By equipping them with skills the training delivered. The training course such as hairdressing, tailori ng and catering, lasts 9 months, ensuring that the pupils we hope that the mums will be able to have are well experienced and capable with a profession that enables them to be self- different tailoring and hairdressing sustaining as well as be strengthened in techniques which will allow them to thrive their confidence and emotional well-being. in an existi ng business, or when beginning their own. 12
Our highlights of the year Our two training centres hold a range of equlpment already In place- Includlng hairdressing essentials, sewing machines, tailoring supplies, and some catering equipment. We are so thankful to our generous donors who ensure we are well supplied, as well as helping us to keep the equipment in a good state of repair. Our craft project, JENGA Design has also provided new sources of income to help cover these costs too. with our wider women's work - for example our regular communlty meetlngs and educational trainings as well as through our expanding network of savings groups. We recognise that empowering these young women to be able to better support themselves and their families, requires thought and action on a number of different levels, both practically and emotionally. We try to support wherever we can. We are so thankful that all our trainers are passionate about empowering young women in their communities, and we love to support their vision to become reality. These vocational schools offer so much hope to women from one of the poorest parts of east Uganda. The graduation parties here are like no otherl The joy and celebration we witness from women graduating from this project show just how much it means to the local area and how significant it is to now have a form of income. One massive benefit of JENGA being active in a variety of projects across Mbale is that we are able to be in ongoing contact with graduates of the programme. It is not our desire to simply train and then leave these young women to find their way on their own, but we like to follow them up too. In these cases, we will look to offer additional services through networking into other JENGA projects. We look to support graduates 13
Our highlights of the year aina came to Mbale from ororo after hearing about the ocational program. rowing up with a single ather who abused alcohol, aina had no opportunity for ducation as a child. After successfully completing th oung Mums tailoring course, Zaina started her own usiness in Tororo. She now has a small shop where sh ells clothes and school uniforms for students. He usiness helps her support herself and her sister, wh as a baby with sickle cell anaemia. eeing the challenges that her sister faces, Zaina i otivated to use the knowledge she gained through Wis hoices for Life lessons during Young Mums. She i etermined to focus on work now and wait to start a amily until she is ready. oung Mums has made such a difference in her life! Name changed to ensure anonymity 14
Our highlights of the year Goat Gifting Since 2006 3,500 goats have been given away Approximately 21,000 family mem bers have benef itted last year was one grandmother who said, "When I see my goat, I see gold." Goats are sold regularly as and when the need arises to pay for emergency medical situations, school fees, seed capital for other business ventures, and even for people to build their own houses. Widows and orphans in hard to reach mountain communities often encounter the greatest financial hardships and are often forgotten about. JENGA'5 goat- rearing project is a highly sustainable and empowering way of supporting them. A cross-bred female goat of breeding age is given to beneficiaries identified by the communityi after they have received training in how to properly care for their new goat. These goats provide income through their future offspri ng and the meat that they are able to provide. The model used is highly replicable and the SU5tainability of thi5 project is ensured by returning the first born kid of each goat back to the project so it can be given away again to another individual in need. Since 2006 3,500 goats have been given away and we hope to continue to build on this momentum and expand the programme to reach new communities and people who haven't yet experienced life-changing projetts like these. Goats are easily the simplest and most reliable animal project to provide someone with. Goats are very easy to manage, very hard wearing and effectively look after themselves. They are a fast-growing i nvestment - quite literally! A female goat can produce offspring twice a year and many times delivers twins or even triplets. We have countless testimonies from beneficiaries who have seen their goat 'business' exponentially increase in a short period of time. The most memorable quote from 15
Our highlights of the year Lynnette" is one of the 20 women who received a goat in Bukonde in February. Lynnette is blind, and as a result suffered a great deal of abuse. She is a single mother of four children, all of whom have different fathers who, very sadly, are unknown to her. In spite of her situation, she actively looks for work and washes clothes for her neighbours with the help of a child. Although none of her children are currently in school, her eldest son is now finding a sense of purpose in caring for their new goat. Through the project, Lynnette has also joined a savings group which is helping her to integrate more into her community and gain self-esteem. The gift of the goat has been a turning point for Lynnette and her familyl * Name changed to ensure anonymity 16
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED IN 31 AUGUST 2022
The trustees who served during this year were:
Martin Williams Michael Cooke Yvonne Cooke Rev Joanne Purle John O’Brien Andrew Mayo Olivia Brown
(Resigned 8[th] June 2023) (Resigned 8[th] June 2023)
(Appointed 19 November 2022)
The trustee’s report was approved by the Board of Trustees.
………………………………………
Martin Williams
……………………………………… Chairman of the Trustees Dated: 15th June 2023
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JENGACOMMUNITY DEVELOPMENT OUTREACH (UK) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) I rèwrt on thè financial statemènts of the charity forthÈ year ended 31 August 20. which are sèt outon pag8s 20 to 29. Respective responsibilitie5 of tru5tee5 and examiner The chaiity's trustee5 are respon51ble for the preparation of the financial statements. The chanty's trustees consider that an audrt is not required for this year under section 144121 of the Charitses Act 2011 IthÈ 2011 Acti and that an Independent examination is needed The charity's gross income exceeded £250.ODO and l am qualified to undertake the exarnination iEing 3 qualified rnember of . It Is my reswnsibility to.. examine the financial 5tatetnents under Section 145 of the 2011 Ac¢ Iiil to follow the procedures laid down In the general Directions gwen by the Charty CoTnTnission under section 14515llbl Df th& 2011 Act, and Iiiil to stato whethèr particular matters have come to my attontion Basis of independent examinerfs report My examination was carnod out in accordance thè genoral Directions g1ven by the Charity Commission An examination Includes a review of the accounting records kept by the chanty and a cotnparison of the financial st3tetnents presented with those recorc15 It a150 include5 consideration of any unusual rtems or disc105ures In the financial statements and s&eking explanations from you as trustees concerning any such matters. The procedures undertakÈn do not provide all the evidente that would be required in an audit and tonsÈquÈntly no opinion Is given as lo whÈthÈr thÈ financial statemÈnts present a 'tmÈ and fair view, and the report Is IimrtÈd to those matters set out In the next stat&ment. Independent examinerfs statement Your attention is drawn to the fact that the charty has prepared financial statement5 In accordance with Accounting ancl rewrting by Chanties kyepanng their accounts In accordance with the Financial Reporting Standard aFplicablo In the UK and Republic of Ireland IFRS 1021 in preforence to the Accounting and Reporting by Charrtie5. Statetnent of Recommended Practice issuecl on 1 April 2005 which is referred to in the extant re9ulations but has now been withdrawn. l undÈrstand that this has bÈÈn done In order for thè financial statements to prowde a true and fair VÉW in accordance wrfth GÈnÈrally Actepted Accounting Pr2etite Èffectwe for rÈwrhng pèriods bInnIng on or aftèr 1 January 2015. In connection with my exarnination, no other matter except that referred to in the premous paragraph has come to y attention. (al which gives me reasonablo cause to beliove that In any matorial rospect the requiroments.. to keep accounting records In accord8nte ¥th sedion 130 of the 2011 Act. and Iiil to prep3re financial 5t8tetnents %thich accord wrth the èccounting record5 and comFAy wth the accounting requir&ments of the 2011 Act". have not en met or Ibl to which. In my 010n. attention should be drawn in order to Ènablè a prOr undèrstanding of thÈ financial statement5 to be reachecl. Nicholas Corden ACA Summers Morgan Dated". 23rd Jtjne 2023 18
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022 Curremtfinanclal yèar Unrestricted Unrestricted Restricted fvDd$ fvnds funds gonerdl de5igr4ated Total To1al 2022 2022 2022 2022 2021 Notes Donations and18gaciÈs 79.832 310,450 390.282 341.674 eftdiiure on.. Charitable gctivitiijs 61.397 16.419 298,646 376.462 380.476 Not incominglloutyoingl resources belorè transf•rs 18,435 116,4191 11,804 13,820 ISg,8021 Net incomingllouluoingl resources befoiè transfèrs 18.435 116.4191 11,804 13.820 138,8021 Gross traTrsfe funds 122,4341 22.434 Net lèxyndlturèylncomè for thÈ yèail Net movemènt in funds 13,9991 6.015 11,804 13.820 138.8021 Fund ba12ncos ar 1 SepteMr 2021 4,150 19.012 13,634 36.796 75,598 Fund balances at 31 August 2022 151 25.027 25,438 50.616 36,79$ The ststerrvènt of financial activities includes all gains and losses reccgnised n the year. All incorDe and expendrture derive trorn continuing aGtivth"e5. 19
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022 Prior financial year Unrestricted Unrestricted RestrKtert funds funds funds general rt45iunated 2021 2021 To131 2021 2021 Notes DoTralions and legacies 78.941 67 262.666 341.674 endiiure on.. Chari18ble activities 62.038 28,263 2,175 380,476 Not Incomlnglloutyolngl resources before transfers 16.903 128.1961 127.5091 13B,8D21 Gr05s transfers iEtween funds 117.4661 17,490 1241 Net IÈXyndr0Y1neOmo for thé y•afl Net movement in funds 15631 110,7061 127,5331 138,8021 Fund balances at 1 Septem[ 2020 4.713 29.718 41.167 75.598 Fund b31ance5 at31 August 2021 4.150 19.012 13,634 ,796 20
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) BALANCE SHEET ASAT31 AUGUST 2022 2022 2021 Notss Current assets Detiors C2sh at bank and in hand 2.031 48.585 4,425 32,371 50.616 36,796 Net curront assets 50,616 36,796 Incorne funds Restrictcé funds Unrestricted funds Designated fund5 Genelal unrestricted funds 10 25,438 13,634 11 25.027 151 19.012 4,150 25,178 73,162 50,616 36.796 15th June 2023 The fin8ncial statorrÈnts wore approved by the Trustees on . Martin Williams Trustee Chalrman of thg Tru$tg9$ 21
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Attountityg polities eharlty Informatlon Jonga Comrnunity OÉvÈlopment Outreach IUKI Is 8 Chantablo TrusL 1.1 Accounting ¢onventlon The financial sratements havo beon prepared In aLxordan¢e wth tho charty's irusi deed, tho Charmes Aci 2011 and "Accounting and Rewrting by Charities Statement of Recommended Practice appliable to tharitie5 preparing their accounts in actordancE with the Financial R2pDrting Standatd kFplICae in the UK and Republic of IrÈl8nd IFRS 1021" las amonrjed for accounting pèrICS commencing from 1 January 20161. The chaiity is a Public Benefrt EnttLy as defined by FRS 102. The charily has taken advantage of the provisions in the SORP for charities applying FRS 102 Updale Bulletin 1 not to prÈrArÈ 2 Statèment of Cash F The financial statements are prepared In stedillg, which Is the functKbTEal currency of the charrty. Monetary amounts in thgse financial statements are rounded to the nearest £. Th& finaftcial statem8nts hav& prepared tJn&r the historic81 cost convention, Im01&d to Includ& the relUatIOn of freehold yoperties and to Include Investment proFerties and cert8in fin8ncial Instruments at fair V21uÈl Thè princiKo1 a¢¢ounting policiès adoOed a set out bèlow. 12 Golng toneern At the time of appro1ng the financial statements. the trustees have 2 reasonaNÈ oxpectation that the charity has a(kquate resources to continue in oTational exk5tence for the foreseeable ILJture Thus the tru5te£s continue to adopt the going concern basis of accounbng In preparifjg the financial slatemenl5. 1.3 ¢har5tabl• funds Unrestricted funds arè avalable for use al the d15erotion of tre trustees in furtherance of their charitab obiectlves. Restrided funds are subject to specffic condrtions by donors as to how they may be used. The purFoses and usos of the restrided funds are set out In thÈ notos to the financial statemènts IA Inctrming rÈsOlIrtès Income Is recognised wh8ll the charity is legally entitled to il afterany p8rforrnance conditions have b8en met. the afflounts can LE measured reliabty, and it is wobable that Incorne will LE iecewed. Cash donations ar& r&cogtTrised on iec&il Other donations ar& r&cognised once the charity has beèn notified of the dofjats"on. unless pErfOanCe condth"on5 require defetral ofthe amount Income tsx recoveiable in reLgtion to don8tions recewed under GrftAid or deeds of covenant is recogni5ed at the time of the don8tr0n. L8gaci8s are tecogn158d on rec8iPt or otheMn58 if thf chaTrty has b88n notifi8d of an impending distribubon. the amount is known, and receipt is expe¢ted. If the 8mount is not known. the legacy 13 treat&# as a Contingent assei ¢a5h and ¢a5h equivalents Cash and cash eouivalents includ? cash In hand. de8118 hold at call with banks. Other short-t8rm liquid investments with onginal M8rrtIeS of three months or le55. 8nd bank overdrats Bank overdrats are show wthin borrowings In current1141xlrtie5. 22
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Accounting policios Icontinuedl 1A Finan¢lal in¥trum•nts Thè charity has elected to apply the provisions of $8thon 11 '8asic Financi41 Instwments. and SeCtn 72 'Other Finan(ial In5truments155ues' of FRS 102 to all of its finanoial instruments. Financial in5tmments are recognised in th• eharitys balance shèet whon the chanty b•e¢mos party te thè eontractual provisions of the instrumenr Financial assets af¥J lblIrtieS are offset, Nmth the net amounts wesented In the financial statements, when there is a legally &nforc&able righl to set off the recognised amounts and Ihore is an intantion to 5Ottle on a net basis or to realise the assot and Sèttle ihe liability simuitsnoously. Ba$1¢ finan¢ialassets BasiG finanGkryl a*et5, whiGh include debtor¥ c4sh and bank balan. 3re Initkylly me85ured at tran50¢tioTr price in¢luding transaction ¢osls and a sut6rfuently ¢amed al amortised ¢ost using the effe¢tive intgr&sl unle55 the arrangemeTrt constilut&s a financing tian5action, where the transaction is m&asur&d ai th& pres&nt value of the future receipts discounted at a market rate of Interest Fin8neial 8ssets classffied as re¢errfable within one ye8rare not amortised. Basi¢ financialliabIfres Basic financial liabilities. including creditors and bank loans arè initially recognised al transaction wice unless thè arrangèmènt tonstitutas a financing tr2nsaotion. whorè thè dèbt instrumènt Is méasurèd at thè présènt Wdlue of the future payrnents di5COUnted at a market rate of interest. Financial Iiaixlitie5 classffied as payable thin orE year 8re not 8mortssed. Detrrt Instrumènts are subsequenlly c8rried 8t amorhsèd co< using thÈ èffeCtré interèst ratè method. Tradp cteditots are obligations to pay for goEds or 5epAces that h8ve ken acquired in the ordinkry course of OFÉralions frorn suppliers Amounts w7yable are classilied as current Iiabililies if payment due wi(hin one year or lèss. Ir not, they aro prosentod as non-curront 11a"111[05. Trad¢ credOr$ are rocognlsè£S Inltlally ai tiansaction pric& and sutjsequently m&asuted at amortls&d cost using the effectsve interest method 23
JENGA COMMUNITY DEVELOPMENT OUTREACH IUKI NOTES TO THE FINAMCiAL STATEMEMTS ICONTINUEDI FOR THE YEARENDED3fAUGUST2022 Unrnslr*lid funds lund lunds fvnth J•ds 2422 1022 a121 2021 21 21 Jnalonsandghls 31t.743 31.539 n.642 243.912 23.149 25.023 79,832 s.282 78,941 24
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 chable attlvltlès Orants to UK oflke Jenga costs Uganda 2022 Totsl 2022 Orants to UKoffl¢e Jenga costs Uganda 2021 Totsl 2U21 2022 2021 Grant funding or actiMThes Iseg notè 41 Share of supwrteosts (see note 51 362,190 362,190 358,278 358,278 14,272 14.272 22.198 ,198 362,190 14,272 376,462 358,278 22,198 380,476 Anatysls by fund Unrestfided funds- general Unrestricted funds- design8ted Restricted fund5 59.585 1,812 61.397 81.758 280 62,038 7.500 2,105 8,919 3,541 16.419 298,646 6.345 2,175 21.916 ?8.263 290,175 362,190 14,272 376.462 358.278 22,198 380.476 Al grant fvnding IS to Jenga Uganda. Grants payabk 2022 2021 All grants in both year5 W3re paKI to J8nga Uganda SuppDrt costs Support Governance Costs Costs 2022 Support Governance costs Costs 2021 UK olTi¢e cos Staff travel Communications 8.220 612 8,220 612 12.554 581 12.554 581 5,440 5,440 9,063 9,063 14,272 14,272 22,198 Y2,198 Analysed telween Charitablé actl•s 14,272 14,272 22,198 ,198 M) paymen15 Were mad8 to the ldepend8nt Examiner in either year. 25
JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2022 Trustrès No trustees received remuneration dunng the year12021nI11. The charty incurred £52 in connethon with trustee meeting expenses12021-£1121 EmplDyee5 The av¥rage monthly nUMr of emssoyees during the year was. 2022 Number 2021 Number Total There were no employeÈswhDSQ annual rÈmuneration was more than £60,000 Taxation ThÈ charKy is exempt from tax on income and gains falling wthill SÈCtIDn of the TaxÈs Att 1988 or settlDn 252 of th8 Taxatsonof CAarg8able GainsAct 1992 to the extent that th8se are applied to its chantable otrlects. Debtors 2022 2021 Amounts fajllng du• wjthln ono year. OLherdeLlot5 2,031 4,425 26
JENGACOMMUNITY DEVELOPMENT OUTREACH IUKI NOTES TO THE FINANCIAL STATEMEPITS ICONTINUEDI FOR THE YEAREI4DED31 AUGUST 2022 10 R•kt4d•Jnd% The nfundSfIhp c19urQjKtJfud5cVmpn¥ngthqfi)lIYA4 UWAwndEdi¥linLwof&x4ton54ndgr4ntshEbJontrUstfoispeBff lwemvrtln lund¥ l JIAww# 1S,8091 5.5S0 12.809 3.9è 5.163 38.446 198.210 s.o SeLvnthry0duC4 fyAin 9 2.778 ?DD 967 6.3fy) ,48n 15.fj131 LWCthiWtn'$C 2.240 .239 2W.715 1*.039) 1237.%n 28.883 QP3.3981 22.73D 262,6 (ThJ.1751 (241 13.63 310.450 (288.64 25.438 27
JENGACOMMUNITY DEVELOPMENT OUTREACH IUKI NOTES TO ThE FINAMCIAL STATEMENTS ICONnNUEDI FOR THE YEARENDEDJI AU6UST2022 MDv•Thnl kn fvnd thithd JI ALVJrt 20 202ts Trust08d511ff tr l¢È 2.009 3.336 10,262 f8.3 13,13 E7 6.31SI 14.539 2D.718 67 P6.2631 17.490 21434 25.027 Vnt•%lrkl•d D•%lqnat•d R•strktsd ¥und fvndg 2022 102 Totsl UoM%trkt4d D•*nat•d R•strktsd fvnd¥ 1021 Totsl 2022 2011 2Q24 1021 cUntasoollrt .438 YJ,616 13,624 ,796 25.027 ,438 $0,fj16 13,624 36,796 28