Annual Report 2023 - 2024 Celebrating the Gift of Empowerment in Eastern Uganda
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2024**
## **Charity registration number 1117877 (England and Wales)**
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees**
**M Williams**
**Rev J Purle**
**J O'Brien**
**A Mayo (resigned 26 January 2025)**
**O Graham**
**M Kim (Appointed 13 January 2024)**
**J Webster (Appointed 13 January 2024)**
**Charity number (England and Wales) 1117877**
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
|**CONTENTS**||
|---|---|
||Page|
|Annual Review|1-7|
|Trustees' report|8-10|
|Independent examiner's report|11|
|Statement of financial activities|12|
|Balance sheet|13|
|Notes to the financial statements|14-21|
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) ANNUAL REVIEW FOR THE YEAR ENDED 31 AUGUST 2024**
Jenga Community Development Outreach (UK) (‘Jenga UK’) has continued in its role of partnering with its sister charity Jenga Uganda CDO (‘Jenga Uganda’) in helping to deliver its strategy in Uganda.
Jenga Uganda is a non-profit charity which operates in the Mbale area of Eastern Uganda. It provides the basic essentials of life to the most vulnerable and needy people in this part of Uganda. Its objective is that through its diverse and sustainable development projects, it is able to equip Ugandans to meet their own needs as well as those of their neighbours and to forever change their communities.
Jenga UK’s part in delivering this strategy is multi-faceted. It is:
- A key provider of financial resources to Jenga Uganda which it delivers by raising and accepting donations from donors in the UK and providing an effective channel of those resources to where they are most needed in Uganda. This covers funding for both particular projects via restricted funds, and for unrestricted general requirements.
- A provider of support for the long-term welfare of the Europe based international volunteers in Uganda.
- A sounding board and provider of advice to the Executive Director of Jenga Uganda in the pursuit of that charity’s strategy in Uganda.
Of particular note in the year was the securing of a three-year grant to secure the continued development of Jenga Uganda’s Loved Children’s Centre operating in Namatala, a slum area on the outskirts of Mbale. This supports the most vulnerable children in a safe and loving space by providing nutritional meals, early years play, and a pathway to further education and training for parents. This grant has enabled the extension of the programme both in depth and geographically, in order to embed a culture of supporting and caring for vulnerable children and their families, to assist in them in being able to provide this care for themselves, and to develop pathways into early education.
Funding was also secured to develop and open the Jenga Gym in Mbale, targeted at young men aged 12-24 years old, many of whom are unemployed. As well as attending free training sessions, they are required to be part of mentoring sessions which address issues such as mental health and addiction prevention.
Jenga Uganda’s a team is composed of Ugandan nationals and international volunteers, working together to make a difference. It runs a variety of projects which are bespoke, designed and implemented by the local community, building on Ugandan rather than Western culture, which provide long term solutions while minimising the need for ongoing support. The following provides further details of this work.
John O’Brien – Chair of Trustees Date: 9th June 2025
1
## Our Year in Review
## **J**
## **E**
## **N**
## **G**
## **A**
**85** young women graduated from, our vocational program.
**280** children & youth involved in Sky Sports Soccer Club.
**250+** at risk youth **19** young men mentored across 10 resettled back into community groups. their communities from the streets.
Medical support provided for **250** vulnerable patients.
**471** members **2000** people accessing **238** village health part of our different trainings workers trained recovery from through the community quarterly in addiction hall at LOVED community health. programs. Children’s Centre.
**137** children overcome severe malnutrition through ‘Life’ program.
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## A Note From Our Executive Director – Robby Keen
This year has been a milestone year – miraculously, I made 20 years living and working in Uganda. When I first arrived in 2004, I never expected that I would become a feminist! At that time, Ugandan culture was almost completely male-dominated. The greatest need was to invest in women, and since then much fantastic work has been done by the Ugandan government and international players, not only to educate women but also to empower them with equal
opportunities and representation. Because women
(and children) were the most underserved groups, JENGA’s services were also naturally tailored to address this need.
Today, the overwhelming data available shows that women in Uganda are much better off than they were a generation ago, but there is still a long way to go. Many of the social ills affecting the communities we serve still relate to the prevailing patriarchal culture. Truth be told, even when we listen to the exciting testimonies of women who have been equipped to influence and change their communities, they’re now advocating for men – especially young men – to be empowered as
“The best thing we can do for the girl child [is to] raise boys to grow up to become good men who can take care of themselves and their families.”
– Jacqueline Wolfson, Founder, Shule Foundation
positive change-makers.
3
## “As men, we were given the perfect example of leadership and servanthood in Christ to emulate.”
The majority of young men in Uganda lack positive social outlets, have few (if any) positive male role models, and experience hopelessness due to very limited employment opportunities.
The local tribe in and around Mbale city is especially affected by cultural traditions that promote ungodly masculinity. Every two years, thousands of boys and young men are circumcised as part of a coming-of-age ritual. During ‘circumcision season, ’there is a dramatic increase in theft, violence, and early pregnancy.
JENGA is actively involved in a number of successful outreach programs to respond to the cries of our women and the needs of the men. Over the years, our programs have expanded our focus to now include boys and young men as key target beneficiaries for education and
“If boys don’t learn, men don’t know.” Douglas Wilson
empowerment.
As men, we were given the perfect example of leadership and servanthood in Christ to emulate. And above all else, it’s His example and Spirit that will enable these young men to rise above their current situation and become responsible husbands, fathers, and leaders in their communities, making Uganda a better place for tomorrow.
Next year, JENGA will celebrate its 20-year anniversary of building up men, women, and communities. For those who have stood – and continue to stand – with us in whatever way you do, big thanks and blessings.
4
## ‘… we felt A Note From Our Country challenged by these statistics…’ Director – Vincent Munyosi
For many generations, Uganda has been a patriarchal culture with the Ugandan social system being mainly organised around males. Men largely shared the social, economic, political and religious powers, and inheritance was majorly passed down through the male lineage. Historically, like in many societies, this inequality in Uganda led to the oppression of women.
While we celebrate the necessary empowerment of women and girls and the many positive effects it has had for both women and society as a whole, we have come to realise that empowering the girl child alone is not best practice. The truth is, as men and women, we need each other as we navigate life on this earth. None of us live in a vacuum and as a society we must figure out how to help all flourish as they were created to do.
On May 16[th] , now known as the ‘International Day of the Boy Child,’ the New Vision (a national Ugandan newspaper) encouraged its readers with pointers of how to ‘uplift boys. The article recognised that 98% of children living on the streets in Uganda are boys, 98% of Ugandan
youth detained in Juvenile centres are boys and 7 out of 8 child soldiers recruited across the continent are also boys. The article also highlighted that 87% of initiatives in Uganda still focus solely on the development of girls, and while this is important, it cannot be at the exclusion of boys.
5
## ‘… we felt challenged by these statistics…’
In JENGA we felt challenged by these statistics, which is why some of our most recent work has been trying to address this imbalance. For example, the new JENGA gym that was officially launched this year will be used to specifically support the development of young men who have the potential of coming into conflict with the law. Our Sky Sports Football Academy is also providing a critical platform for social and personal development for the boys (and girls) involved. At Suubi House we provide a home for 20 young men who have been rescued from the streets, and through a two-year rehabilitation program we help them to make a fresh start in their lives.
Let me take this opportunity to personally say thank you to our donors and associates for their partnership in all that we do. We truly value your participation.
6
JENGA works in both the **urban slums** and the **rural villages** of **Eastern Uganda** . Since our inception the majority of our projects have been focused in the poorest and most vulnerable communities around Mbale district. Situated at the foothills of Mt Elgon, approx. 230 km east of Kampala (Uganda’s Capital) and 40km west of the Kenyan border, Mbale is one of the nation’s largest urban areas. As we complete our **20th year,** we have sensed the Lord leading us to **extend our reach** beyond this region and to branch out into more remote and underdeveloped areas. We have therefore opened up **13 '** Apostolic Centres,’ in **4** neighbouring districts, and within each centre, we are working with a SOUTH SUDAN KENYA number of partnering “Te eae Moyo i Kaabong¢ Koboko ry eAdumani Ragu / churches. Focusing our = PadereNorthern - eeBxouae efforts into a central eGuu < — DEMOCRATIC Si ; ; REPUBLIC OMY ees OF THE CONGO our source in each key area x. oe Oey si for everyone to drink Ne home Nakasongota He $90 ent vagars from, and then take back ee 2 moe “ ekiboga t 5$, ekamult oPallisaEasterneMbale to their communities, EISTForBundibugyo PortalO™ e wenpge Kiboateoose nmane oLumero\ovebers |)‘ onimenge:)elgangsON ipets Western : Wiyante KAMPALA,Central,“2%, 2h)my Mage‘e8ogrtBune ottme cammenge u pee significantly expands our ses : eee KENYA outreach potential : _ etends Lukayoe trtctibe eon etyentonde OMe Mee Gainers Seve eMborara Moggere soaiond e Rake through a simple and eKaewngu — @Ntungamo : Lake Victoria easily administered Kigono Kabale \ 2 model. RWANDA TANZANIA TANZANIA
7
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2024**
The trustees present their annual report and financial statements for the year ended 31 August 2024.The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's trust deed dated January 2007, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).
## Objectives and activities
JENGA UK was established in 2007 as a sister charity to JENGA Uganda, Community Development Outreach. Our mission, vision and efforts continue to revolve around empowering JENGA Uganda to further develop their ministry. All of JENGA UK’s policies serve this purpose.
JENGA Uganda, CDO is a registered Ugandan charity providing the basic essentials of life to the most vulnerable and needy people of Mbale, Uganda. Through diverse and sustainable development projects, JENGA Uganda aims to demonstrate the love of God in both word and deed to the people they serve. Together, JENGA Uganda and JENGA UK are working to equip Ugandans to meet their own unique needs and to promote real, lasting change.
JENGA UK’s vision, which shapes all of our yearly activities and objectives, is to see JENGA Uganda continue to grow, flourish and increase their capacity to shape a better future for the disadvantaged of Uganda. We believe that Ugandans are the most sustainable way to facilitate effective, long-lasting development. Our role and objective, as JENGA UK, is to support our Ugandan sister-charity to the best of our ability.
In identifying our activities and objectives for this year, JENGA UK’s trustees have paid due regard to the guidance issued by the Charity Commission. The strategies employed to meet the aforementioned objectives are:
## Engaging Partners:
Because JENGA UK seeks to serve the wider mission of JENGA Uganda, engaging worldwide partners to support and invest in JENGA’s work is essential. The charity continued to enjoy the support of longstanding and faithful donors. JENGA UK continued to engage with our current partners based within the United Kingdom, as well as to make connections with new likeminded partners. JENGA UK has also worked to develop relationships with international partners based in Australia and the United States.
## Empowering International Volunteers:
Although JENGA UK does not officially sponsor or send any international volunteers to JENGA Uganda, JENGA Uganda does receive international volunteers from around the world. JENGA UK feels very strongly that any volunteers working with vulnerable people should undergo a thorough application, screening and preparation process. With the aforementioned purpose of increasing JENGA Uganda’s capacity, JENGA UK assists in that process.
8
**JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024**
Encouraging Honest Communication with Donors and Supporters:
The receiving, processing, reporting and forwarding of UK-based donations is one of JENGA UK’s primary roles within the JENGA network. JENGA Uganda is supported by a large group of donors based in England and Wales. Our desire to handle JENGA’s finances with integrity and openness has encouraged us to continue fostering an open channel of regular communication between JENGA and its donors.
## Enlisting our Core Values:
JENGA UK has continued to draw upon our core values to aid in setting our objectives and activities for this year. The ways that we went about engaging partners, empowering volunteers and encouraging donor communication are shaped by the following core values:
• Justice - We believe that God’s call to be righteous is inextricably linked to justice. Righteousness and justice require us to help the vulnerable and defend the weak.
• Sustainability - All of JENGA’s projects and programmes are bespoke. They’re dreamed, designed and implemented by the local community. We believe that Ugandans are the longterm solution to their own unique problems.
• Empowerment - JENGA’s goal is not to create foreign aid dependence. Our role is to help people by teaching and equipping them to help themselves. In all of JENGA initiatives, local communities, partners and workers are essential.
• Partnership - All of JENGA projects are a result of equal partnerships with both local and international partners, where mutual respect and co-operation are the foundations for all activity.
• Cultural Sensitivity - JENGA has never set out to implement Western fixes to Uganda’s problems. Ugandans have their own culture with unique values, morals and motivations. It’s vital that we acknowledge and honour this truth.
## Achievements and performance
Please see details in the annual review of what Jenga UK and Jenga Uganda have achieved this year.
## Financial review
During the year, the charity received donations (including associated gift aid) of £444,410, the majority of which was to fund specific activities in Uganda. By the end of the year, £423,752 had been transferred to Uganda with £53,442 being left in restricted funds. The balance of unrestricted funds at the balance sheet date was £28,770 which included £24,027 set aside in designated funds for UK office administration, contingencies and staff and trustee travel to Uganda.
Free reserves as defined by the Charity Commission amounted to £28,770.
9
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a minimum level equivalent to between three- and sixmonth’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## Structure, governance and management
The charity was established by deed on 10th January 2007.
The trustees who served during the year and up to the date of signature of the financial statements were:
M Williams Rev J Purle J O'Brien A Mayo (Resigned 26 January 2025) O Graham M Kim (Appointed 13 January 2024) J Webster (Appointed 13 January 2024)
The trustees' report was approved by the Board of Trustees.
J O’Brien – Chair of Trustees
Dated: 9th June 2025
10
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
I report to the trustees on my examination of the financial statements of Jenga Community Development Outreach (UK) (the charity) for the year ended 31 August 2024.
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as 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 financial statements to be reached.
## Nicholas Corden
Summers Morgan
Dated 11th June 2025
11
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general designated**
**funds**
**2024**
**2024**
**2024**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**2**
86,475
(38)
357,973
Investments
**3**
571
-
-
**Total income**
87,046
(38)
357,973
**Expenditure on:**
Charitable activities
**4**
73,179
15,230
335,343
**Total expenditure**
73,179
15,230
335,343
**Net income/(expenditure)**
13,867
(15,268)
22,630
Transfers between funds
(14,077)
14,077
-
**Net movement in funds**
(210)
(1,191)
22,630
**Reconciliation of funds:**
Fund balances at 1 September 2023
4,953
25,218
30,812
**Fund balances at 31 August 2024**
4,743
24,027
53,442|**Total**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general designated**
**funds**
**2024**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
444,410
57,838
797
322,140
571
-
-
-
444,981
57,838
797
322,140
423,752
38,192
15,440
316,776
423,752
38,192
15,440
316,776
21,229
19,646
(14,643)
5,364
-
(14,844)
14,834
10
21,229
4,802
191
5,374
60,983
151
25,027
25,438
82,212
4,953
25,218
30,812|**Total**
**2023**
**£**
380,775
-|
|---|---|---|
|||380,775
370,408|
|||370,408|
|||10,367
-|
|||10,367
50,616|
|||60,983|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
12
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2024**_
|**Notes**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Net current assets**
**The funds of the charity**
Restricted income funds
**11**
Unrestricted funds - general
**12**
Unrestricted funds - designated funds|**2024**
**£**
14,734
67,478
82,212|**£**
82,212
53,442
4,743
24,027
82,212|**2023**
**£**
10,652
50,331
60,983|**£**
60,983|
|---|---|---|---|---|
|||||30,812
4,953
25,218|
|||||60,983|
The financial statements were approved by the trustees on .........................9th June 2025
## J O'Brien **Trustee**
13
**JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
## **Charity information**
Jenga Community Development Outreach (UK) is a Charitable Trust.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
14
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.6 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
15
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **2 Donations and legacies**
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Donations and gifts
80,784
-
333,151
Gift aid
5,691
(38)
24,822
86,475
(38)
357,973|**Total**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**2024**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
413,935
51,771
797
303,346
30,475
6,067
-
18,794
444,410
57,838
797
322,140|**Total**
**2023**
**£**
355,914
24,861|
|---|---|---|
|||380,775|
16
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **3 Investments**
|Interest receivable
**Expenditure on charitable activities**
**Grants to**
**Jenga**
**Uganda**
**UK office**
**costs**
**2024**
**2024**
**£**
**£**
**Direct costs**
Grant funding of activities
(see note 5)
415,512
-
**Share of support and governance costs (see note 6)**
Support
-
8,240
415,512
8,240
**Analysis by fund**
Unrestricted funds -
general
72,669
510
Unrestricted funds -
designated funds
7,500
7,730
Restricted funds
335,343
-
415,512
8,240|**Unrestricted**
**funds**
**general**
**2024**
**£**
571
**Total**
**Grants to**
**Jenga**
**Uganda**
**UK office**
**costs**
**2024**
**2023**
**2023**
**£**
**£**
**£**
415,512
362,393
-
8,240
-
8,015
423,752
362,393
8,015
73,179
38,117
75
15,230
7,500
7,940
335,343
316,776
-
423,752
362,393
8,015|Total
2023
£
-|
|---|---|---|
|||**Total**
**2023**
**£**
362,393
8,015|
|||370,408|
|||38,192
15,440
316,776|
|||370,408|
## **4 Expenditure on charitable activities**
All grant funding is to Jenga Uganda.
## **5 Grants payable**
**2024** 2023
All grants in both years were paid to Jenga Uganda.
17
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **6 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
UK office costs
6,355
-
Staff travel
1,437
-
Communications
448
-
8,240
-
Analysed between
Charitable activities
8,240
-|**2024**Support costs Governance
costs
**£**
£
£
6,355
5,134
-
1,437
1,340
-
448
1,541
-
8,240
8,015
-
8,240
8,015
-|2023
£
5,134
1,340
1,541|
|---|---|---|
|||8,015|
|||8,015|
No payments were made to the Independent Examiner in either year.
## **7 Trustees**
No trustees received remuneration during the year (2022-£nil). The charity incurred £45 in connection with trustee meeting expenses (2022-£52).
## **8 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Debtors**
|**Debtors**|||
|---|---|---|
||**2024**|**2023**|
|**Amounts falling due within one year:**|**£**|**£**|
|Other debtors|14,734|10,652|
18
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **11 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**Balance at**
**1 September**
**2022**
**r**
**£**
Secondary education
967
Grain storage
301
Loved Children's Centre
1,440
Loved life
Other
22,730
25,438|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**£**
**£**
13,123
(13,232)
3,537
(3,637)
42,319
(38,870)
250,715
(237,567)
321,172
(314,808)|**Movement in funds**
**Transfers**
**Balance at**
**1 September**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 August**
**2024**
**£**
**£**
**£**
**£**
**£**
-
858
14,060
(13,781)
1,138
-
201
2,850
(2,850)
200
-
4,889
44,664
(45,231)
4,323
46,520
(18,350)
28,170
10
24,864
249,879
(255,131)
19,611
10
30,812
357,973
(335,343)
53,442|**Movement in funds**
**Transfers**
**Balance at**
**1 September**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 August**
**2024**
**£**
**£**
**£**
**£**
**£**
-
858
14,060
(13,781)
1,138
-
201
2,850
(2,850)
200
-
4,889
44,664
(45,231)
4,323
46,520
(18,350)
28,170
10
24,864
249,879
(255,131)
19,611
10
30,812
357,973
(335,343)
53,442|
|---|---|---|---|
||||53,442|
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**JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **12 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1**|**Incoming**|**Resources**|**Transfers At 31 August**|**Transfers At 31 August**|
|---|---|---|---|---|---|
||**September**|**resources**|**expended**||**2024**|
||**2023**|||||
||**£**|**£**|**£**|**£**|**£**|
|Trustee and staff trips|1,340|-|(1,340)|1,800|1,800|
|Office administration|5,144|-|-|5,534|10,678|
|Other funds|2,538|797|(14,100)|7,490|(3,275)|
||25,027|797|(15,440)|14,834|25,218|
|**Previous year:**|**At 1**|**Incoming**|**Resources**|**Transfers At 31 August**||
||**September**|**resources**|**expended**||**2023**|
||**2022**|||||
||**£**|**£**|**£**|**£**|**£**|
|Trustee and staff trips|3,336|-|(612)|-|2,724|
|Office administration|7,153|-|(8,306)|-|(1,153)|
|Cpmtingency|12,000|-|-|-|12,000|
|General funds|(3,477)||||(3,477)|
||19,012||(16,419)|22,434|25,027|
## **13 Analysis of net assets between funds**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**At 31 August 2024:**
Current assets/(liabilities)
82,212
-
-
82,212
-
-
**_Per balance sheet_**
4,743
24,027
53,442
**_Balance to allocate_**
(77,469)
24,027
53,442|**Total**
**2024**
**£**
82,212|
|---|---|
||82,212|
||82,212
-|
20
## **JENGA COMMUNITY DEVELOPMENT OUTREACH (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
|**13**|**Analysis of net assets between funds**||||**(Continued)**|
|---|---|---|---|---|---|
|||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
|||**funds**|**funds**|**funds**||
|||**general**|**designated**|||
||||**funds**|||
|||**2023**|**2023**|**2023**|**2023**|
|||**£**|**£**|**£**|**£**|
||**At 31 August 2023:**|||||
||Current assets/(liabilities)|4,953|25,218|30,812|60,983|
|||4,953|25,218|30,812|60,983|
## **14 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
21