REGISTERED COMPANY NUMBER: 05354736 ff ngland and Wales)
REGISTERED CHARITY NUMBER: 1118298
Report of the Trustees and
Unaudited Finaneial Statements for the Year Ended 31 December 2024
for
African Oystsr Trust
Brockhurst Davies Litnited
I l The Office Village
North Road
Loughborough
Leicestershire
LEII IQJ

'African Oyster Trust
Contents of the Financial Statements
for the Year Ended 31 Deeember 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of FIDanclal Aetfrvltles
Balance Sheet
Notes to the Fknantial Statements
Detailed Stalement of Financial Activities
io

'Afrie2n Oyster Trust
Report of the Trustees
for tbe Year Ended 31 December 2024
The trustees who are also directors of the charity for the pury)oses of the Companies Act 2006, present their report with
the fmancial staternents of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparlng their
accounts in accordance with tbe Financial Reporting Stsndard applicable in tbe UK and Republic of freland (FRS 102)
(effective l January 2019).
OBJEcfIvES AND ACTIVITIES
Objeetives and aims
The objectives of the charity is:.
{A) The relief of poverty and sickness in those countrie5 described ￿ 'the third world" and as "developing countries"
particular but not exclusively fonner British Colonies of Afric&
(B) The advancement of education of the public, in particular but not exclusively by the dissemination of knowledge in
the problems of economic and social development in the third world and the developing world arising from national and
international trading practices.
The charity provides resources for the running of three clinics in The Gambia and continues to support five nursery
Schools working alongside our sister charity GSS and has the wherewithal to develop these projects and potentially add
new ones.
FINANCIAL REVIEW
Reserv￿ policy
The trnstees are mindful of the need to hold a reserve fund to ensure the satisfactory continuance of the charity- The bulk
of the costs required to support the health cenlres is funded by an annual grant that we receive from a family foundation
in the USA. Aside from this, the aim is to maintain a reserye fund that does not fall below £5k.
We continue to work closely with Gambian School Swjport charity. Each year we assess our reserves and commitments
and pass ally surplus fi￿dS to that charity to aid the continued support of nursery schools, In 2024 this amounted to £7k.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
Th¢ charity is controlled by its governing document. a deed of TrusL and ConSti￿teS a limited company, limited by
guarantee as defined by the Cornpanies Act 2006. There are also Memorandum and Articles of Association
incorpoTated 7 February 2005 as amended by Special Resolution dated l November 2006.
Donations made by related parties
Charitable donations totalling £1.600 were rnade to the Trust by trustees and related parties duTing the year (2023
£1.600)
REFERENCE AND ADMtNISTRATIVE DETAILS
Registered Company number
05354736 (England and Wales)
Regtstered Chvdrlty number
1118298
Registered office
Qualry Cottage
Coston
Aston-on-clun
Craven Amis
sI￿Opsh1re
SY7 8EJ
Page I

African Oyster Trusl
Report of the Trustees
for the Year Ended 31 Deeember 2024
Trustees
Mr3 K Dalton
SCEmery
J Dale-Harris
M Maybury
Independent Exominer
Brockhursl Davies Limited
I l The Office Village
North Road
Loughborough
Leicestershire
LEI i IQJ
Approved by order of the board of trustees on............ ....... ........................ and signed on its behalf by..
ci
SCErnery-T
Page 2

' Independenl Examiner's Report to the Trustees of
Afriean Oyster Trust
Independent examlner's report to the trustees of Afrlean Oyster Tru$t ('the Company,)
I repK)rt to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
Responsibiliti￿ and basis of report
As the charty's trustees of the Company (and also its directors for the purwses of company law) you are responsible for
the prepardtion of the accounts in accordance with the requireTDents of the Companies Act 2006 Cthe 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
oul under Section 145 of the Charilies Act 2011 Cthe 2011 Act,). In carying out my examination I have followed the
Directions gAven by the Charity Commission under Section 145(5) (b) of the 2011 ACL
Independent examiner's statement
I have completed my examination. I confirni that no matters have come to my attention in connection WAth the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act" or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requ￿¢ment that the accounts give a trne and fair view which is not a matter considered as part of an independent
examination" or
the accounts have not been prepared in accordance with the meth(Mls and principles of the Statement of
Recommended Practice for accounting and reporting by charilies (applicable to charities preparing their accounts
in accordance wilh the Financial R¢porting Stsndard applicable in the UK and Republic of Ircland (FRS 102)).
I have no concerns and hav¢ come across no other matters in connection with the examillation to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Amanda Bentley
BrockhuTSt Davies Limited
I l The Office Village
North Road
Loughborougb
Leicestershire
LEII IQJ
Date..
Page 3

Afrieall Oyster Trust
Statement of Financial Activities
for the Year Ended 31 December 2024
2024
Total
funds
2023
Total
fimds
Unrestricted
nd
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
45,458
I,ois
46,473
48.619
Other income
200
Total
4S458
1,015
46,473
48,819
EXPENDITURE ON
43205
1,000
44,205
39,391
NET INCOME
2253
15
2268
9,428
RECONCILIATION OF FUNDS
Total fimds brought forward
16,741
651
17J92
7,964
TOTAL FUNDS CARRIED FORWARD
1&994
666
19,660
17,392
The notes forni part of these financÉal ststements
Page 4

Afrlcan Oyster Trust
Balanee Sheet
31 December 2024
2024
Total
funds
2023
Total
nds
Unrestricted
fund
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
3,079
16,605
181
485
3260
17,090
2,938
15,114
19,684
666
20J50
18.052
CREDITORS
Amounts falling due within one year
(690)
(690)
(660)
NET CURRENT ASSETS
18,994
666
19,660
17,392
TOTAL ASSETS LESS CURRENT
LIABILITIES
18,994
666
19,660
17,392
NET ASSETS
18,994
666
19,660
17,392
FUNDS
Unrestricted funds
Restricted funds
18,994
666
16,741
651
TOTAL FUNDS
19,660
17,392
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2024.
The members have not required the company to obtain an audit of its f￿anCIal 5taternents for tbe year ended
31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
{a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing fmancial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its sU￿lUS or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of ihe CornpaDies Act
2006 relating to financial statements, so far &s appl]￿ble to the charitable company.
(b)
These fmancial statements have been prepared in accordance with the provisions applicable to tharitable companies
subject to the small companies regime.
The fjn
st>tsments were approved by the Board of Trustees and authorised for issue
. and were signed on its behalf by:
on
RQL
S C Emery - Trustee
The notes forni part of these flllancial ststements
Page 5

African Oyster Trust
Notes to the Financial Statsments
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the fingncial statements
The f]nancial statements of the charitable company, which is a public benefit entlty under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Cbaritieg: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financia]
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The fmancial statements have beLn prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the incorne will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrnals b&sis and has
been classified under headings that aggregate all cost relatsd to the category. ThThere costs cannot be directly
attributed to particular beadings they have been allocated to activities on a basis consistent with the use of
resources.
Taxation
Th¢ charity is exempt from corporation tax on its charitable activities.
Fund accounling
Unrestricted funds call be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted pu4)oses.
TRUSTEES, REMUNERATION AND BENEFITS
There were no tNstees' remuneration or other knefits for the year ended 31 December 2024 nor for the year
ended 31 December 2023.
Thistees, expenses
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended
31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FLYANCIAL A￿]VITIEs
Unrestricted
fund
Restricted
funds
Total
funds
COME AND ENDOWMENTS FROM
Donations and legacies
47,591
1,028
48,619
Other income
200
200
Total
47,791
1,028
48,819
EXPENDITURE ON
Other
38.591
800
39,391
Page 6
continued...

. Afriean Oyster Trust
Notes to the Financial Statements - conlinued
for the Year Ended 31 December 2024
COMPARATIVES FOR THE ￿ATEmENT OF FINANCIAL ACTJVITIES - eontlnued
Unrestricted
Restricted
fund
funds
Total
fimds
NET INCOME
9,2￿)
228
9,428
RECONCILIATION OF FUNDS
Total fijnds brought forward
7,541
423
7,964
TOTAL FUNDS CARRIED FORWARD
16,741
651
17,392
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
3260
2,938
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and defe￿¢d income
690
660
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestrieted funds
Genernl fund
I￿741
4253
18,994
Restricted funds
Mariama Mae
651
15
666
TOTAL FUNDS
17J92
2,268
19,660
Net movement in fijnds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fjnd
45,458
(43205)
2253
Restricted fund5
M￿lan￿ Mae
1,015
(1,000)
15
TufAL FUNDS
46,473
(44205)
2,268
Page 7
continued...

Afrlcan Oyster Trust
Notes to the Financial Statements - continued
for the Year Ended 31 Deeember 2024
MOVEMENT IN FUNDS - continued
Cornparatives for movement in funds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fimd
7,541
9,200
16,741
Restricted funds
Mariama Mae
423
228
651
TOTAL FUNDS
7,964
9,428
17,392
Comparative net movement in fimds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fimd
47,791
(38,591)
9,200
Restricted funds
Mariama Mae
1,028
(800)
228
TOTAL FUNDS
48,819
(39,391)
9,428
A cumt year 12 months and prior year 12 Months conthined position is as follows:
Net
movement
in fimds
At
31.12.24
At 1.1.23
Unrestricted funds
General fund
7,541
11,453
18.994
Restri¢ted funds
Mariama Mae
423
243
666
TOTAL FUNDS
7,964
11,696
19,660
Page 8
continued...

African Oyster Trust
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUIYDS - continued
A cu￿ent year 12 Months and prior year 12 months combined net movement in ￿nds, included in the above a
as follows:
tncoming
reSou￿¢S
Re50urr¢s
expended
Moveni¢nt
in funds
Unrestricted funds
General fund
93,249
(81,796)
11,453
Restricted funds
Marian]a Mae
2,043
(1,800)
243
TOTAL FUNDS
95,292
(83,596)
11,696
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024 or 31 December 2023. other than
donations made by trustees as not¢d in the Report of the Trustees.
Page 9

African Oyster Trust
Detailed Ststement of Financial Activities
for the Year EDded 31 December 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legaeies
Donations
Gift aid
43213
3,260
45,681
2,938
46.473
48,619
Other income
Other incom¢
200
Total incoming resources
4fj473
48,819
EXPEFIDITURE
Other
Project running Costs
43394
38.385
Support costs
Finance
Bank charges
30
46
Other
Legal fees and Sub￿riptIOnS
Accountancy fees
191
690
300
660
960
Total resources expended
44,205
39,391
Net income
2268
9,428
This page does not forni part of the statutory fAnancial ststements
Page 10