Charity Regt5tratlon No. 1119612 Company R8glstrntion No. 06182571 (Englgnd and Wales) LIVINGSTONE TANZANIA TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Rickard LIVINGSTONE TANZANIA TRUST CONTENTS P#ge Trustees. rewt Independent axaminrfs rewrl 19 Slalemenl of lkn•nd81 activttiès 20-21 Ball8n￿ sheel 22 Notes lo thè flnandal statem*nts 23-34 LIVINGSTONE TANZANIA TRUST LEGAL AND ADMINISTRATIVE INFORMATION Dlreclor5 C Shiiet MSAL Wryjtlen CP Hydè D Hlgham T W115 M E￿in A Mitchell E S3tonglm8 (Appointed 10 June 20221 {Appoi￿ted 23 January 20231 (Awinled 22 July 20221 (Appolntèd 23 January 20231 Trustees M8 N Usouz8 {neè IAljayaslngha) (Rèslgned 1 June 2022) Ms Z ma￿s￿j (Resigned 29 August 20231 S•cTrtOry C Shwel ChaTIty numb8r 1119512 Compony numb•r 182S71 R•g181erod offlc• 14 St Davids Driv• Lèlgh on Sea Essex SS9 3RF Inde￿ndant •x8mlner Rith8rd Lwkwi LI￿￿18d 1$1 Floor 19 Cliffl¢)wn Road E66ey SS1 1AB W•bolte w*W.IlwrrfJslo￿t8nzan￿tluIt.eOrn LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2023 A me85age from our Chalm)an In 2022 we slaried lo our slralegy lo impiove Ihe dNersity of vryces around our AS some of Iruslees finished Iheir tenuie. we inwled 3 more people ￿.￿ng in Tanzania to join the board along wlh a new Ireasuret who has working experietKe of East Affica. Our Intenlion is lo ensure we have more ¥oice5 with lived expeiience around Ihe table. We extended the slralegy into the operations team when, in earty January 2023, wo recrulled a new prwrammes mana9er in Tanzènia. W6 are also progress￿9 on our slralegy lo shrft the wwer tvwaids financial aulonomy lo our delivery partner by rèVIe￿ftg our linar¥ci81 sliategy and shifting from full sufv lo ptogramme suppori. This Sliill makes il ea$*@r lor our delivery partner lo woik with other donor p8rlners. Our slral8gy indudes WOVKling Ihgm vAlh support lo ggln the skills needad on ¢h81 journey. I vlslted Babali In February 2023 and spent ¥a￿#ble lime with both th8 naw progtamm&6 manao8r and lh8 MCDO board discussing our SIr￿gIbS, weaknesses. opwiunilies ai)d thr8als. It was wonderful to bB in th8 sam8 space logelher. l also mgt wilh Baboli Iwleiship, and we expbred how wè might slrongthen our collal)or81Ion. I feel the message is dear. w• havè slaff men*èr6 truslèes, and we are InMgoral8d lo move lorwards, èmbrace changes. Bnd coni*iue lo be led by the neods on the ground. The programmès we arè runnlng rellael that arKS are slill so r8levanl 10 Ihe pace ol chang6 ITr Tanzania. The resulls in terms of lifè outcomes have be8n oulstsnding and I¢>cu5èd. brirfjing real t*nefils 10 the c4)n)munTiie$, wilh household Incomes. The rèsLilts In terms ol klds pa5siNJ exarns have been equalty impressive whlch gives us further lood lor Ihought aroufid how ￿$t lo look al Ihe Secondary School silualKJn. So. In siimmary, wè bave had a y&ar of adjustment and mainiain our eommilmenl lo wo¥k hard lo deliver Ihe programmes wanled and nteded by and th Ihe eA)mmunity and I wilh Ihe conlinued Support ol our phllanlhropic fritt1￿$, we will continue. Onwards and upwards. Dlrettors, Report The Oireclors present Ih*lr repLYt aThJ accounls lor Ihè Y￿ erHled 31 March 2023. The flna￿L81 stslemants ha￿ been pr8pAfed in accorda￿￿ wrfh lh8 a￿untIng F￿￿yeS set out in note 1 to the finanaal Slalemenls and compty wlh Iht charilws Memorandum and Artides ol Associallon, the Companles Act 20C6 and Accounling and Reporting by Charities.. Slalemènl ol Recommended Pracjice lamendèd lor bulletin 1 & 21 appll¢able lo charities PTepaiiThg Ihew accounls in ￿¢A)rd3[￿ wilh th& Finan¢ial Rewting SlaFKlard &ppltcable in th• UK and Republic ol Ireland IFRS 102}" (effective 1 January 2019}. LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Objectivès and opèrating model Jr objeclives are'.- To al￿Wate Fx>veity and hard8hlp in Tanzania Ihrough programmeB develo￿ in ¢ollabNatlon wSlh Tarszanian stakehokJer&. 2. To work with Ihe communty in kjng lem) partnerships lo devoiop sus18*iaNe $￿ul1￿n8 which tha eommunlty can defver. monitor and &vaual8. 3. To ensure Ihat our yoyramme5 do ￿t Iwe any Impacas that mpaht affect the wellb8lng and salety ol Dur staff. partnars and commun1t￿$ we w￿k v•th. 4. To Taise lund3 iw Ihe UK And beyor¥J in an eth￿1 manner lo lund Ihe cost of dev8bping. Implementlng and mornSlorlno prog18mma$ In Tanzania. and as6w8lèd UK progiamme costs and core costs. 5. To develop th8 compelentiès of our prlmary delwery partner and support Ihern on their ro8d lo lull autonomy. stratsgy foy aehlevlng our oble¢tlv•• 1. Through conBullalK)n, collaboration aNJ 8cbv8 parllipa￿"On wilh local communities, Iheir leadors, and olhèr stakeholdefs LTT wll seek lo uNJerstAnd and address thè chawenges 18ced by communlly membeis when trying lo ensure their chlkJreTr rÈceive the education they need lo break the cydè of p￿rty. 6. Our programmes will locus on Ihe areas ol SCI￿1 Inlra8lnJciure, School Resources. sIL￿onI Health and Wtrll-being. and Thriving Communilie$. 7, Our fundraislng and communlcalion strategy aims to dhersify our Income sources whllsl relainlng the Interest #nd engagomenl ol our exk81Ing (h)nor l)88e. 8. In 2022-23 LTT works enlirèly In B8bats Towrt, in Ihe Manyara Reuion ol norihern T8nzanla Ihrough parlnerjhips with Maisha Capacity Development oppNlU￿1lY {MCDOI. We have In Ihe past 3nd we wlll conlinue lo work in cdlaboi81itsrn with olhei NG05 where MCDO'S 6kill sel is nol slrorg enougli lo delI￿r a progiamtne. We ale commilled lo ensure thal ID Ihose 5ilualions MCDO are invofved 8nd Can learn and build Ihèir compelències. The Irusiees have pakl due regard lo guld8rKe16sued by the Ch*ity Commlsslon in daddlng whbt 8Ctlvitkg$ 1 chaiily should Ltndertake. LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI ICONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Achlevemants and porfomiancE Ovetyi Povarty is a complex yotAtm thal cannot bts overrx)rn& by lack￿ng on8 issue in knLation. li requir8s a mor insightlul appfoach. Al Llvingslone Tarnzania Trusl our principal goal is lo ensure Ihal 311 young peop￿ flourish through learning and advance in Iheir educakn'on as lar as they are able. We know that when sludents engage in a qLiality and inclu8we educalion whkh ensuies the peda9ooical deveknpmenl ol Ihe whole thild they will. in time, be beller equipped to make Ihe most ol Ille's Opportunit￿5. Conversety. when lad￿S conspir8 lo hinder Iheii access or the quality ol Ihal education they recwe, Iheir developmeThl be curtailed re5ulling in lewer opporlunilie5, which slullls Ihe likelbhood of them reaching their full polentkgl and Ihe ¢yde ol poverly Ihat needs lo b8 broken remains inlacl. Thg Livingslone Tanzania Trusl, Ibrougli our donors and community pariners, invesls ￿n Èducaliofi, and enables young people lo access it. Thè Imprww exam re5ulls. logèther wth lormal iequesls loi gupport Iroin addiliornal communities and Iho 8abali Town and Disiricl lead￿$ demonsliate Ihe success we are having arid ar8 frxliemely proud ol, Such Is our repulallon that we are now beiNJ asked lo be involved in bLfriklin9 secondary schools. We know Ihal gelllng moro and more sludenls into luilher educatlon wil contribute lo breaking of ¢h¢ Gyde of povèrty •nd enrich Ihe community, the region, and Ihè country. To re8115e our 8mbllion, we know we rnusl overeome ban￿15 to edurAlioTr Ih81 exlsl within Ihe schor>ls and artr crealed by paienlèl poveriy. So, whib wè 5trNe lo ensure Ih81 young pèople galn a slroThg prfmaiy educglion lo help them proceed lo secondary Sch￿)1 and beyond. we recognise Ihal lew p8r8nls have the me8ns lo fund Ihes8 vital oppoilunille5. Many are subslsl•nce 13rmets on a rnèagre in¢tsme with poor income SBcurily 8nd11111e rosillence and the bemlils Ihal brlrKJ8. In athwng Su￿$8. w6 Iherelore muBt f(xyJs oui resource5 bolh or educallonlschool dovèlopmeThl as wem as adult learniNJ. Ovèr Ihe courso ol Ihe y8ar'. We havè made a con￿rted èffori to 1rnpr￿ the diversrfy otvokes and Férspeclivès around our lable. Three Trustee6 stepped down from Ihe board and 4 new ones j(aning Ihe tgam. 01 the 9 Iruslees 3 are 7anzanlan$ and 4 are based in E#sl Afvlca, 5 are women. The opeialion$ ltsam has evolved. ￿ were sad lo see our Pmgrammes Manager axd Trusl and Foundation Fundraiser leave aller 6 & 8 years ol serwce, and we are hugely indeblod lo Ihem loi Ilieir amazing in g&lllTrJ lo where il Is Irxlay. ￿ re¢￿ted in Tanzania for 8 new progiammes n)anagei. This was a consryous efforf to reduce intsmational Iraval ai)d bring knal 18lènl inlo the ifram. We also recruiled a new Tru51s and FoutMlalk)n& lunthaiser who Is bawl on northerTh Scotland who brfngs fresh p6rspeclives lo our fundraisin9 actiwlies. W8 have also worked closety wilh a team of 5klled volunteefs who have helpèd fundraise, piomolè, proolread. and Iranslale and we are gralelul lo Ihèm lor Ihwr sup￿. We have conlinued lo work ciosety with olher NGOS in Ihe Stnal InlernaliDnal Development Char￿leS Nelwork, where we share wr knO￿edge. expertise and expenenees and ￿ain from others in 5imllai elds. LT[ is one ol Ihe cwrdinal￿s of the Educalion Foium. The Tmslee5 agreed 10 review Ihe name of the charily wilh cottems Ihal L￿ngs1one, whilst a slrong advocale against the 51ave 118(Je, Is also closety asso(aaled wilh Ihe cglonial liislory of exploilaliw. 11 Was agieed IhAI LTT'S 51yle ol grassfools pati￿Pa10ry developrnenl is at odds wilh Ihis lop-down dev81opmenl asscKialed with colonialism and agreed Ihal a name ¢liange was appropriate. Consultalion wilh focu5 groLlPS williin our donor base re5ulled in a new natlle and the pro(t$8 ol chang*ng Ihe name is now ongoing and L8 Èxpected lo be conduded in Ihe next fmanual ye￿. LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORn (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 School li)liÈtsliiiGI(ire All publie Instilulions have a d(rty of care lo provide a sale ald atrtsssible enwronmenl. Primary s(knols in Babati Town ale no different and in addilion Ihey are expe¢led lo pro¥Mde sU￿￿ent hygTrenic toilets that meel the needs DI ihe u8ers wslh access lo sale drinking waler. Yel r￿>$1 ol Ihem 8re unable lo meet Ihls bas￿ need. A pi)01 leaching and learning enviionment can negalively impact on ieveLs ol 18&cher and student molivalion. allendance, and academic performanr*. Ovèr th8 last 12 months LTT has'.- Built foul dassrooms al Ihè Swwe Prirn￿ sch￿1. supporting thè school lo progr8ss towards full capacity which we hope lo athieve in 2024. The rJassroDms are budl to Govemrnenl specific&ilion$, L)ul we added iainwaler harvesliny syslems lo add a furlheT 40,LNJ) litres lo the school's slorage faryllty, Tèducing their demand lor ¢oslty lap wale(. The communrty pr¢Mded Ihe ￿soUrCeS #nd were e￿gaged In lh6 building pri)¢ess up lo head heighl. Started Ihe consLdlatKJn process wilh the Sawe Piimary Sch(#￿.8 D￿loPm￿nI Commlllee regarding the ¢on$lruclh)n of further 3 ¢Lqssrooms 81 the lo wnplele I1￿ dbssroom requirements at the sthool. Builllrenovaled 37 ltiilels CUb￿leS induding 3 8d8pled lo ensure girt5 caTh man8ge their periods wlll) dlgnlly and secuT￿Y. These rJJblcles h8v8 lo walei, 51nks and 8n inaner8lor. The work has been cOMp￿ted acr0$5 3 scliools 88 Part ol our Tubaki SIMJknl Salama programme. Thls progr8mme Bees rèP￿sen181lVtrs Iiom williin the schools 8nd communilies come logelher lo Advo￿1¢ for and Implement improvements loilel and hanfv•shing lacll1li￿ and hygiene educalion In Ih¢lr school5. Built a lurther 2 luekellKJenl stoves al Kiongozi and Harnmbee Prsmary Sch&)l% wilhlrn Baball. LTT Is commillèd lo Improving Ihe fuel effiryèncy of all Ihè schools across Babati and Ihereby reduclng th8 r81è ol deforèstallon ¢8tss6d by Ihe prOW8￿n ol sch¢al méals. Tts da16 we have reacl)ed 22 schog1$. School Resoiiro8S The deplh, qualily, and qLÈanlily ol Ihe rèsources wilh#) a and Ihe way ift wl)lth Ihey are managed will further deleimine the success ol a school in lemis of (yeating a p)sltNe and slimvlallng leachiiig and leaining environmernl. Thls can be from Ihe basics ol ensuring Ihal there are suifiLienl desks, lables. chalr$, books. and bookshelves, to IT provIs￿n, teacher compelenues aiid schcN)I leadership, LTT ale ¢ommilled to &nsurlng th81 the schools we pailnef wilh have the Itachino and ￿rnIng resouices Ihey need lo achie¥È SI￿$$. In the last 12 months LTT has'.- Pfovided 8 leachers, labks and chalrs. 4 more cupboards and 60 ftKJre sludenl lables ond benches 81 th8 Sawe Prifflary School. ProvKled 1.194 books for slud&nls In standard 4.6,7 acmss Sawe and 6ambay Primary Schools Supplièd g) books on puberty and mèns1rual1￿ 10 StL&Yents acros6 3 seknoo16 a5 part ol OUT Tubakl Shulgni Salama Piogfamme Installed 60 bunk beds. 20 wenl lo Mutuka Stcondary Sch(d so U18y now have the full 40 requlred 8nd fLirlher 40 wenl lo Ihe Sigino Secondary sch￿1. We have also been woiking with bolh sr￿￿)IS on Ihe1r a189uaiding prO￿dureS to ensure that the Safely tsl Ihe git15 is a primary concern. Our discussion5 wilh Ihe Babati Town Educalion Depwlmenl and Pixl IntemalK)nal on a Head Teacher Training Pro9ramme aimed al strenglhening school leadership sy51èms and ièacher training has evolved Into a pilol programrne auoss 5 schoc4s. LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Sliid&nl Heol and communily level can lead lo girls expeiienrAno Inenslrugl shame. Imien leachers, parents and fellow sludenls are nol supportNe ol them, gids can deddè lo awld school 811 logelher and this 8b5enleeism causes them lo lall behind academically. In Iho pasl 12 months LTT has". Installed multi.user h8nd washing laulrties at 9 schwls. WO have impacled a furlher 5,590 slL*denl6. Igking Ihg lolal number of sludents impaded lo dale lo 21,fj49..We have provided sanilallon Iralning lo leachers on Ihe impo(t8nc* ol gwd hand hygiene indudry how, why and when lo wash your hands and pro¥Ades each school wilh 3 hand washing stalioi)s wlh soap dispenseis and an inlllal supply ol so8P. As a result ol OLir work each S¢￿ has a Icrnl WASH Cl￿) 8UPPOrting peer lo peer educalion on hathd hygierne. Ensured Ihal 1QJOA ol Bab811 primary sch)oLs have Improved hand washhg facllities. In February 2020 only 27% 018abali pwHnaiy s¢ho(As had some kind ol harKI washing Ixililles, which would be a buck61 wllh 8 slnglè lap l¢y 500+ sliidenls. 0% had 508p. This is a huge whiev6ThÈnl for LT[ Ihal is bringing slgniflcanl ehange. LTT has Iransfotmed hand hyg4ene in Babali and givon 11 Ihe piK)rily il i)eed8d. cov￿, Diarihoèa and othèr suth diseases will b8 in dedine. All sludenl8 will leam aboul how, why and when lo wash Ihèir hands and Ihis Iliey will keep fot lile. Compleled WASH (Waler. S8nilalb)n and Hygiene) Iraining for 53 from 8¢ross 3 cornmunilles. These parents, leachtsis, ¢ommunrtylreligiou$ Ipaders. and k)cal governmènt officia15 wère selected by the communily. This tralning covered geverBI hygiene, hand washii)g and men61rualion and crealed Ambassadors who Ihen advocate fo¥ cbaThJe in Ihelr commuThlies by educaliTYJ their fellow cominiinily members and studenls. The Ambassador6 thampk*n loi change to Ihe school loil8ls lsee School Inlraslruclufèl lo ensure they rneel basic hygiene standards and meet Ihe needs of the girls. This Proyramme is cal￿d T￿bakI Shuleni Salama (Lel's Slay Sale al School> and was ddlvered 812 priinary schools and l Secondary school wilh Ihe support of Ihe NalKJn31 WASH coordinators. Trainilly was also provided lor Fepièsentalives Iiom each Community ori how to make ièusable $8nilary pads. LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED FOR THE YEAR ENDED 31 MARCH 2023 Thiiviiicj Comiiiiiijiti()s Poverty is a complex prOb￿rn Ihal iesonate5 around l*k of money to meel househokl needs. a lacA( ol aC￿sS lo institutions like educalionlhospilalslbanks, a l&k ol ar￿$ to power, and low levels of ￿S1118n¢e. If a househdd'5 situation Is such that they cannot afford the h￿den cos15 01 eduralion such as meal&, uniform, exam lees and Ilie opp¢ylunily cost of young p80ple not working. then those young people. h(wevèr cjevei they may be, m*ghl have to slop their education. This loss ol potential is leading to a crisis in'human upilal, in Tanzania. By worklng wilh Ihe coMffl￿TrI1Y members, wo can Sup￿rt Ihem to ynprove Iheir irwme 5e¢uiily. improve their wealth, Ihelr cash now and Iheir savings so Ihal Ihey can improve their slandatds of li￿ng and beller afford the educational costs for Ihesr thildren. By èngaging wilh all Ihe households on school and ccffjmurtily develLynenl issues Ihfough stakèholder meellnus, we ensure a¢ce5s lo leaders. so Ihal their voths may too be he8rd in the d8dsion4naklng process. In Ihls way we ¢ootribLl8 lo Ihwiving r￿MMUni￿s. In the lasl 12 wntsnlhs LTT has.. Senl two mwe Mctx) staff membeis lo Ug8nda lon Scho￿rshipS ral881 lo be IralThed lo becomo SBS coachas lo build Ihe cA)mpelency and caP￿Y ￿1h Iheir leam. Provided Slieel BU￿ness Sd)ool Iralning lo a mixed gender cohort WIKJ subsèquenlly gradual8d and al graduatlon Ihe group had Iwlce as mhny buslnèsses as wh6n they Started. Launched Ihg Slreet Buslness sc￿01 Programme in 0 5th community. Tfalned 140 people lo Improve th￿r larMY￿ $kllls. Provid?d agilculluial txlension serwcès loi approxirnalely 4CQ lamiets WOS8 communStVdS Ihrough our CASO Icomillunlly AgrI￿lIUral Support Offiors) priwJiamn*. Workèd wilh 18rniers aeross fryo communili$s to e818￿1$h bcol demon$lralkn silès lor lom810 production to Inerease k￿￿ledg&. 8wareTress. and sklls of famièrs in key araas ol horticultural produ¢lion. Conlirnu•d to provide technlcal SUPF#xI and ad￿6 lo the Bareko Communlly, lfi ¢onaboralion whh a UK NGO, lo assist them develop their sklls. Been workSng closety with the Tanzanian HoriKxltural Assockqlion (fAHAI, Ihp Town and Dislricl Agricultural Otricers ond olher IDcal 8lakelKJklers on Ihe polÈfibal lor delivering an Avocaéo treè planllng ogramme a5 Pert ol a nalK)nal campaign and sokl approx. 1,4CQ avwado saplings. Supported 9 young Fwple whose ￿en1S1gU8rdI￿s h2V8 been unablè lo assist Ihem with Ihe wsls of the éducation. Our SPDnsorship IhroLwh our Helping Hands Prograrnme has enab￿￿ Ihem lo access an educalion Ihey would otherwise be denied. We wer? d81ighled lo see one sludenl. who we have SLlPPOrted since yèar one al Se¢￿dary 5cI)wl, wwjuale IrrAn unNershly wilh a 2..1 MoiiiÈoiiiirJ. EVEJliihlK￿) 8iid Le>riitJig IMELI LTT conducts rnonilorhg, evaluation, and leaming IMELI wilh our community and tslivery pathers not only lo delerminè the final proje¢l outcomes and impacls, l>ut also to delermine whether our projects and programmes are golng in the planned direclion, and to adapt Ihem as needed ￿ ¥e5ponse to féedback andlor olher facltsrs which m3y affecl ltre ￿anned delNeiy and ouleomes. Thls is a continuous piocoss and LTT engage8 with as many stakeholders 85 is neces5arylprarJicabie. LTT creates Space for opern and hmèsl dialogue and develops trusl between patlners which enab￿5 dea$￿$ lo be made al Ihe op8iatlonal 18val wilhout fear of reliibulion. LTTS Teflecli¥e leBmino and adaplive managem￿1 demonsliates our understanding of the community, Iheir proleds, and the environment they live and work in. In the process of MEL. we are aware of Ihe p￿￿er (tynamx% belween LTh. MCDO and the communities. We address this imbaLgnce wilh all stakehoklers slating that aH feedback, bolh posi￿Ve and negalive,15 not personal but about imwowng the services we provKle and not in any way be detrimental lo the re￿IlOnShIp. LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 IMPACT By adopting a more hdistic approath to lackling Ihe challenges lo wss to a quality educallon LTT is conlrtbuling lo.. improved htsusehokl income and resi1￿￿ which allw8 household8 to better meot their ba￿t needs. Giaduales from OUT Street Busines6 Sdw)ol Progrwnmes are attaining on ave(age 187% increase In their incomes comparèd lo basellnè. FarmeTS In the Srnaliholdef Farmer TrairhlrvJ Prograrnmè have generated 192% I￿￿eaSe In Iheir incomè since baseline, Fa¢mèrs in the tomato training have ir*rease in￿rn& fiom lomaloès I￿l￿d. Farmers engaging in the poultry wtsgramme have xhieved 3.7 tIMos Ihe incoma of those rèaring ch*kens as a colla9e industry. b improved accèss to power through community meellngs and participalory devebpmei)I • improved academic performancè as a result ol sch)015 wilh improvèd l¢Jlels, classrooms, leachlng and learning resources and moro molivalod teacher5. Worklng in cloBt p&rtTher8hip with kneal eommunib8s s¢￿ educalicffial Stakeh￿derS wè have, sinc8 2007, contributed lo iinpro¥Ang Ihg teachirYJ and envlronmenl 33 sduils by building and Tenov811ng classrt)oms. loilet$, teachers. officès, kilch¢n$ wilh lud eifioeDt stove5 *)d hanth85hing lacilllios. Over the lasl 16 years our work In Babali h85 bI￿rIted ovtr 23.7(X) p80ple, whidi fof a small cliarily Dn a Ilghl budget Is a fanlasllc achievemgnl. Over Ihe y8ar6 Ihe5e hayg conlrfbuled to a sleaty in¢rea6e in th8 8cademi¢ perlormance ol the young péop￿ ￿ our parfner S&￿s. INole the dip in 2020 would bè covkl rel8led wilh s(knls shut 3 rmnlhsl. LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2023 Flnanclal revlew In 2022-23 LTT raised £241,17112021-22 £186.0201, ils high8sI income 8veT. income 3(M),O(x> 29),OLXJ 2W,( j IY)P(Ks loo,￿) 5qlXY) 201&17 2017-18 201&19 XIIg3) 20?￿21 2021-22 2022-23 Fundialslng rèmalns dlffl¢uM. LTT has tMJilI a Irustod and ￿Spected ￿191￿)n$h1p wslh Some wondeilul Tru818 and Fourndallons and we are exlfemely gralelul lo Ihem lor Ih•ir ￿901￿9 finanu81 suppoil. Over the yèar LTT rs¢elved £149,27812021-22 £1(0.3681 which was Ihe sèeond highèsl 8ln¢e LTf6 foundg11on, 9. LrpQtL￿nat1 wwe £5.033. 12022-21 £1,173) w& rem8ln gratelul lor thè support from Zèbra te AceountSng and Blanka Stsap. 10. scho￿ bUPFKJrt for LTT c￿lin￿e$ lo be disruplèd ty the pandemk. Vdunleerfng le Incorne al £1,750 Is limrfed and trips are next [dann￿ lor 2W24.12021-22 £21,059). 11. LTT received £83.$43 12021-22 £58,128) from indivklual glving intjudlno online dlvbdu thanenge ev8nls and Gift Ald. Promtion olonilne c*alknge events and Imwoved glft aid recovery. 12. Qlb0LL￿. We have vari￿$ other sources ol income ¢)vef the year whlch lolalled £1,58712021-22 £4,912). Whkh l¥ made up ol Incomè from a variely of sources like PayPal. Amazon SMI￿ #nd bank LTT'S strategy of h8￿ng a diverse ineA)me base contsnues 10 be impaded by Ihe Covid pandemlc wilh heavy rellancè on rnsln areas IlndNSduJs and Trusts and FoundalKsn). The enThtinued invèslmenl ITh lundra151ng Is nning lo show re5uIIs. LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Experldilure Programmes WÈTe delivered with KICDO a partnef organisation based in Bab8ti. Programme axpendllure was £204,530 12022-21 £124,229) represenling 74Pk ol total expenditure 12022-21 75%) which is below the 85% largel we sel ourselves. Thls 1$ because ol the investment fflade in increa￿ng our fundraising team which 18 behind Ibe èncouraging ￿n￿aSe in tncome. However, Ihe Iruslee5 recognlse bulding our supporter base, while seeking to recover our support fr￿n schoob whK* ctsased during the COVID p8ndemio is 8 mulli-year èn(Jeavour. The truslees 8ulhO￿sed IrKTe8sed exp8ndilufe Mi fundraising at￿, fdloww the rès(gnalion of the programmes manager, dec￿ed to apwnl a Tanzania based programm8s manager in 2023. This inveslmenl led to an Incrèage in UK admlnlslralion $xpend¢lure lo £71,95012022-21 £44,770>. Recogn15ing Ihal LTT has UK costs thal afe incutted lo run. urow and develop Ihe charity we invested In the lundra1si￿g team and l(> Mivesl in staff costs lo bring remuneration tjp to rnarkèt rates. Invgslmenl in Fundraising was £30.260 12022-21 £15.1231 r8￿ctIng Ihe inc*è8sed resourc4 d8pbyed In wid8nlng LTT'S 5￿pport amongst Grant glving bod￿$. whth underyAns the 40% 1Th￿a$e ITr grant income over 2021-22. Schools volunleering femains impatled by the COVID pandemk and as ￿hO(l planning horizons are bglwè•n two lo Ihfèè years is not expecled lo recover b8lL¥è 202415. lundralslng costs a112%12022.21 8%) ralecl the incrèased payroll associaled with Ihe new in-hO￿$e team who are addie5slng this pivot. The Truste85 rnonilor progrsss In this èxlremely r￿Mp￿tIl1ve en￿ronMen1 with cèrè and remaln SuppOrt￿è ol the fundraising 168m's efforts and swxessès. LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Caiiying Fund5 0vÈr an(1 our RÈseives Policy ArJ(nowledging Ihal raising funds for sorne proj8ds can tske 12-18 months to cOMp￿t il is a necessity to carry funds over from one year lo the next. both reslricled a4)d (ksiunated. The Trustees have agreed Ihal funds VAII only b8 Femitled lo a PfOP¢t once the funds have been collected unJe$5 the donoi is makirrfj slaged granis or Ilue to exchange rate Wdriances meanirHJ Ihe rlsk ol hddir¥J the funds feduces fhdrvakn9. The followinu programme Specar￿ lunds are belng Car￿ over Into 2022r23.'- Funds Carr￿d over for Oversea$ Pr24 for whKh we have appfied lor funds or are on lkne process ol apptying for funds. Progr8ss therofoie is reliant on the success of our appIbcaU(￿$. UK Pla115 The LI￿ngStone Tanzanla Trusl has a cautlous appwh lo the firturè aswe re¢ognise our reliance on wel bdng and gooitrwill ol Ibose who support our wowk. Howev8r. where we can influence our d8sllny, we wlll make èvary èffort lo entsuw 0￿r on-going succ￿. In this vein w8 plan lo Further lo a decislon by tha Trustees, the ¢haiity will be changlng its nème. 11 was recognisèd that our name Is dosely linked with Ihe coknlal era and the toOowft non-cDIL4borallve develop practices used al Ihe Ilme and that this doès In no way relled the grasswoo15 Co1￿1￿)ralI¥e approach lo dev8ltspmenl pfaclicès that we arè u￿ng. The process of name selèclion h85 been Comp￿ted 8nd in Ihis year we will be 18brandlng and go4ng Ihrcwh Ihe govèrnance proc￿ required ol il. c¢nllnue to nurture, inform, and uisplre OUT SUPPOrters Wh￿61 also w0￿1￿j wilh a ts8m of 6kllled volunteers lo dèvalop and implomenl a slralegy lo Inc4ease our SUPFOrt8r base. ¢onllnue lo share our 8kllls and knth¥ledge with other small Intematlonal devek)pmenl charfll8s and lo 5gek Ilnkagès and potential partnerships wllh other charitiès. grow grant funding from trusts and foundation6 lo bah¥een £165.000- £206.c￿ from È149,OCKJ lo $UPPOrt MCO on Ihelr path lo ind•panden￿. Tan7.ani FOR THE YEAR ENDED 31 MARCH 2023 Scliool iesoiiiue. To support patlner 6chools' devebpment rA)mmiltees and the W crmnwnty to athieva the Schools. development goa15 by". working with schools lo add￿$ bolh desk ID Student and bud( ¢0 sludenl ralios. working ck)sely with the Baball Town Ed￿allOn Oaparlment and Pixl Intemalional lo del￿r Ihe pilot tr8inino prouiamme f¢x Head and Deputy Head T&athe￿ and WaTd Educalic)n Officers wllh the aim ol addiessing issues surrounding sclKsoI leadership and school management systems. working thsety with the Babatl Twn EdUCa￿On Off￿er Sets)ndary Schoob 10 address the shortsye ol bunk beds Ihal 15 keeping St￿le￿I$ from boardiThg. BoafdirvJ fadlilies ènables sludenls lo spend mtsrè Ilme or* Iheif Stud￿5. removes Ihe risks associated vAlh Iiavdfing lo and from sthool. r8dl￿eS Ihe rl8ks ol unwantèd pregn8nel&s and domestK abuse. Slijdoiil HeE?Ilh cllltl Well-heiiiq To support young p￿pIe lo Slay fil and h*allhy LTT plans lo.. work ckssety with Ihe Town 8nd Ward Health and Communily tkv8loprnenl off￿￿$ lo addrèss IB$u#8 surroundlng poor sani18tion at School. and to discuss and educate studonls and teachers on Issues sU￿oUnd1nQ menslrualion and oKamine Ihè th8llerrfJès thal 94r15 face when lrying to gcce58 educallon whilst on Ihelf periods. conllnue lo mnllor the Mikono S*ma ISal¢ Hands} progfamme and gather impact data to share wllh our donor6. conllnue lo athocale to communilies whefe we wryk benefbls to youn9 PaOF4e of rnalnlalnlng Ihelr h8allh through th& prO￿s1o￿ ol nulrilK)us lunthlime meals. To SLSPPOrt communilies lo Ihrlv* LTT plans to.. continuè lo work through thè Streel BU￿neSS S¢hooi, ￿vesto¢k and Hortiujliural Trdinthg Proorammes and demonsliation slles lo BuppY)rt Ihe de¥eh)pmenl of skills, knOW￿dge, and confidènce of indivlduals wllhiTh Ihè communty. Equipped wilh enhanced kn￿￿ge and skins. hougèholders can diversify and secure Increased in¢ome lo improve their rosillen￿ and slandard of I￿n9. In this way thè hou68hdd ir￿e levèls wlll be sufficlenl lo aff(*d the eosts assoraated wilh lurthèr educalion. continue lo er@auè communlll8s and other slakehtsklers to ac1￿8￿ part￿1Pate In school and communlly development IBSUè$. Through Imwoved communicalknn and greater transparency plans caft be developed, wogress shared. #nd leaders hehj Kcounlable. Thls bullds faith and trust whlch 16 essènli81 lor maintalnlng cornmilmenl ts txisllng and future projects. ¢ontlnue lo support individual sludenls wlh finanaal supwml to enabl# them lo progress with thelf education as 18r as they able Ihrough Hdp*ng Hands Prouramme Improve the coMectK>n of qualilalwè dats ￿0￿9$￿Ie the quanlilatNe data ¥Alh a view to bulldlThg documenls that re¢iect Babati lile oltoday and the contr11￿t￿n Ihal LTT has made. 15. LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 structure, governance and management L￿IngstOne Tanzania Trust I"LTT'I is a comp8ny hmiled by ouaraniee. 11 is oovemed by Its memorandum and rtldes of awtshllon dated 29 March 2LK)7. Is a ￿gIS1810d chaiiiy (Registered Charity Number 11195121. The trustees. who are also the directOTS lof the putpose oloynpany ￿. and who tstved during the year 8nd up to the date ol S￿natu*& of the finanual stalemenls were., C ShS1è1 Ms AL Wootten Mr JP Page W Callaway CP Hyde D Hlgham T Wll8 M Edwln A Mitche E $810rnglmA (Re5￿￿ed l April 20221 IResign8d 10 June 20221 {Apwnted 10 June 2022} IAppoinled 23 January 20231 (Apwnled 22 July 2022) (Appointed 23 Jan¢Jary 2023} 16- LIVINGSTONE TANZANIA TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Tru5tsÈ5 only Z Maksud- Flesigned Au9LlSt 2023 Rtllred Tru8tees D'Souza- Reslgned June 2022 J Pag8- Reslgned March 2022 W O'Dell Callaway. R8819ned June 2022 The Board lakes ils obligation lo ènsure thal all Twslees lake Ihelr dutie6 and rèsponslbililies seriously, and tho Ghairman ensures Ihal they afè discussed and understood by Ihe Trus18es as part of Ihe regu18r Iruslee meèllngs. Appointmènt ol Tiuslees requires a tr￿M81 resokrtk)n ol Ihe Truslees al lh6 Arnual Gpnwal Meeting. LTTS Artlcles of Assodallon requiiè that it w￿1 he￿ al aw t1￿8 8116asl 3 Tfus18ès and Tw61ees arè appoinl8d for 8 5- year lemi al whleh poinl they musl iellre 8nd wh&Te approwial¢ b& feoknled. The Trustees provldè lon*lerrn slr8tegk direction. agree m8diun and short-lami obteclfv8s. dlscuss polky changes, and undertake reciullmenl. Lontrtemi pl8nning is critical to our operalK)ns lo ènsure that wo Arè clearly lo commlt lo the commuThilies we supwt and thè prolecls we undgrtake. Th8 responslbillly for the day-l&day running of has bean deleg8ted by Ihe Trustèès to Jullan P&ge (Managin9 Dirèctor and the foundèr of LTT). Julian ￿kIS a master's degree In inlernallon81 devdopmgnl and has many years ol expeiience In managemenl lo foundiNJ LTh. To 8$6i$l him LTT empk)y8 a lull tim8 Progremmes MAn8ger and 2 part lime lundr8i6er5. Thè Trustee6 provlde Ihfrlr tlme for to a86161 in Iha guk1ance and davekspmenl of ihè charity. 151 thè Gander Pay Gap reportiThJ régulalK1Tr6 as IbSd out in the Equality and Human Rights Commission do not apply lo LTT due lo our SYLe, In Ihe spint ol the r￿Ul81￿)n$ we do nol base poy on gtsnder bul on compelendès. LTT recognlse thè ever changing #xternal as well as internal inlluences on our programmes and cort8&quwIIy 8dopt an adaptive style ol man8gémant to our work which enat488 U8 to respond to mumlple and ch8nging clrcumslances. This prO￿deS us wlth suffident Ilexitslity and responswne8s lo adjust programmallc aclivttles to ensure optimum results. The TIuBle89 have eslabli¥hed 8 working relat￿tshIP. t*)und by a MeMorand￿m of Under8l&nding, wllh Tanzonian NGO- Maisha Capaaty Development Opportunity IMCDOI. Programmes and projec18 are deslgned, implemented, moniloied and evaluated In collabDr3l￿n wlh all stakeholders rKhJdlng the community leaders 8nd Iho local 3ulhoritle8. The Trustees rev5ewEd Oicles ¢)n a regular ba618 and have kn pbeo 8 rewewing prO￿$S to compty vllh ch8nglng requlrements. The Trustèès take saleguardlNJ of childrèn and vuknerablè aduHs very 6erK>usty. (Mr safeguaidiTvJ pomcy and procedvfès are bullt wto culture ol OUT￿)￿. We have h*1 Safeguardi￿ inudwts lo repDri in 2022r23 17- LIVINGSTONE TANZANIA TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 8hlr•l 18- LIVINGSTONE TANZANIA TRUST IMDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVINGSTONE TANZANIA TRUST I report lo Ihe Iruslees on my examirwtk>n ol the fina￿la1 slatemenls of Lwingslone Tanzanla Trust {Ihè eharityl for the year endèd 31 Marth 2023. Yhi6 report is rnbde SO￿lY lo Iha thatity's truslees, a5 a body. ￿ see0rdar￿e wlh sedlon 145 of the Charitiés Acl 2011. My work has been ￿nd￿rtaken so that I might stale lo the chaiills Iruslees Ihose matters l am required lo slate lo them in Ihls report And lor no otsr puq)osÈ. To the [￿les1 extent perMi1t￿ by law. I do nol accepl or assumè iespDnsibilily lo anyone other than lh• charity 8nd Iho charills Iruste88 as a body. for my work, for thi8 report, or lor the opinion61 have lortned Re6PQll8lbllltles and basls of report As Ihe Iiustees ol charily land aL80 Ils directors lor the purposès of C￿panY lawl you are rosponsible lor th• préparation of fina￿￿al gialemenis in #t￿darKe wllh the requirèmenls ol the Companles Act 2tth Ilhe 20 Acll. Having sallslied my8ell that the finandal Bt8lÈmenls ol thè eharmy are not r8qulTrd to bè audlled undef Pari 16 of the 20￿ Aci and are eligible lor br￿ependent examinalK*rs. I report in respoct of my examlnalion of th? eharily's fin8nclal slalements carried out ullder seclw 145 01 the Charities Act 2011 Ilhe 2011 Aell. In carrying out my examinallon I have 1011owed al Ihe applicabb Diréct￿ns given by lh& Chartty Commission urder seclKsn 14515}Ibl of the 2011 Aet. An Independènt 8xamlnali¢*n does nol invc4ve g81herlng all the wdence that would be requlred In an audll 8nd consequently does nol ¢ovei all Ihe m8ttars Ihal 8n auditor considers #i giviiio thelf opinion on Ihe finan¢i31 statemen18. Thè planning and conduct of an audil goès beyond Ihè h"mited a88urance Ihgl independenl &xaminalion can provide. Consequenuy l express no O￿nIOn as lo whelhei the firnanrA81 staltrment8 presènt a 'lrue ond fslr, view and my report Is Ilmiled lo thw specific rnatiÈr8 get out ITh the Independent examln6r's stalèmanl. Indepen¢lont •xamlnerf# statement I h8ve completed my examinallon. I Confi￿ Ihat no matlers have come lo my &llenlK)n In eonneclk)n wllh Ih ex8mlnallon glvlng me cause lo belia¥e that in Pny material respgct.. accounting iecords wèrè nol kepl in r*specl olthe ¢haiily as Tequir8d ty secti(m 388 ol the 2CQ6 Act,. or the flnancial slalemènls do not 8cco(d wrth Iho¥o fecords., Of the fln8nci81 slalemenls do not coM￿Y whh the accounling requ1￿Men1$ ol secllon 396 of the 20Cfj A¢t olh8r than any requiiem&nl that Ihè accounts 9lvè a tFue and f8lr view whlch is nol a matter ¢tsTh￿dered as part of an Indèpendenl examlnalion., or Ihe linancial slalemenis have not beén wepared in acc￿)rdanc* wilh the melhc*Js and principles of the Slalem2nl of Recommendèd Prnctu for accoursling gnd rewing by tharitles appli¢aL4e to charities pieparlng their accounts In ac¢ord8nce wllh the Finandal ReportiNJ Standard athlcable in Ihe UK and Republlc of IrtLgnd IFRS 1021. I have no conctsms and have com8 auoss no other mallers in cijnnedion wilh Ihe èxamination to whkh altenlion should be drawn In this r8powl In order lo enable a PToper und8rstandi19 01 the finanrAal statements lo bè r8ached. Danid Garside Rickard Lu(*in Llmlted 1st Floor 19 Clifflown Road Southe[￿-On-sea Essex SS11AB 17.10.23 UVINGSTONE TANZANIA TRUST STATEMENT OF FINANCIALACTIVITIES INCLUOING INCOlaE AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED JI MARCH 2023 Lhvo•t*Ltsd UN•*tikl•0 Rbltrkt•d lund• Tot g•ft•r￿ thw•i•d 2D2J 2022 2022 Oon•tbThi 46.2* IN340 2* l.•J7 72 107fft1$ *175 41.71A In 241.171 72m6 lQ7.biS 188.020 172ffj 276.4 e8.741 110.062 1eo,3S4 •l•¥p•ndlUI• 2.412 InA 110, 17.73) 4,1)9 12.1371 LIVINGSTONE TANZANIA TRUST STATEMENT OF FINANCIAL ACTIVITIES ICONTIMUEDI INCLUDING INCOMe AND EXPETrIDITURE ACCOUNT FOR THE YEAR E14DED 31 MARCII 2023 UnTMtr*tqd R••v*Md ru￿1 Totil lurtd• 202> 1022 2021 2022 17. 12.73n 115 32.T41 P.497) P.3241 12.921 N¢1 l*xp•ndllw*yin¢oM•trih•¥••il JIA17 U42 Its240 IONI 121.VJ1 56.$15 lJJ,249 IArrfl 1022 116MI It&ns Fundb*14rrtM •t)l Alts¢h2023 47.5)) ioi.i $.976 If6,481 1JJ,736 LIVINGSTONE TANZANIA TRUST BALANCE SHEET ASAT31 AIARCH 2023 2022 Tpr¥Jlblg a6Eets 13 179 351 Dobtorj cash bt bank harKI 10A19 188.429 231.270 198,848 237.158 Crudltorn.. amouDtsf4lllng Ih**lll ono ymr 118.8441 112,9401 Nolwrront 85B•ts 18D.004 224,218 1￿,183 224,608 CrodltOi•: 4Trv)unl8 dw¥ft•T moi• Ih*) on• y• 16 {26.7571 135,8331 N•¢ •s••t• 153,426 108,735 Restrktodfund8 Unfestr￿8d hjnds. dfjswled Unre¥lrf¢ltd fU￿a- genw81 101.166 47,S80 66,699 118,461 5,875 t53.428 188.735 Tho f))mpany bts enllued io Ihe &xerytk)n IromthBwJl 9ecikn 477 ofthe CornpanlesAct M)6. k¥lhe yew oThJ•J 31 MBJth 2021 The d*￿￿[8 thetr reWrww16 of th8 Cryarlo9 Aol 2008 Th8 mw*8r6 h•ve not rB4utr•d the to an oflts f¥wc491 JtWtaM￿ts for Ihe y¢ar In qUBslkJn 8¢C￿Er￿v￿* 478. lo Ihe 5mBII cornpanles re*nB. The C Shliol Company R•glstrthlon 119.00182571 LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlny polkle$ Charlty Informatlon vingslonè Tanz8nla Trust Is a prNala company fimited by guatantse lne0rF￿tÈd in England and Wale3. Thè registered offlce is 14 Sl DavKls Driv8. Leigh on Sea, Essex. SS9 3RF. 1.1 A¢¢ountlng ttsnventlon The financial slalemen18 have beèn p￿paTed in accordance wrth the chatitys govemlng dlxument, the Companies Act 2006, FRS 102 Finanual R8rxyling Slandard applirable in Ihe UK and Republic ol Ireland. I'FRS 102) and the Charrtles SORP "A¢tounting and Rèporting by chaii1Ses'. Slalemenl of Recoinmènded Pracl¥ce (amended for bullelln 1 & 21 appI￿able lo charflie$ pr6paring their accounts In accord3n¢e ￿th the FinaDrial Reporting Standard appliCa￿e in the UK and Republic of Ireland IFRS 102)" leffeciive 1 January 20191. The chaiily 15 a PUb￿C Benefft Entity 8$ defined by FRS 102. The charlty has taken advanbgè ol tho pro¥iBths In thg SORP for Charit￿ nol to prepare a Slalement of Cash Fl¢)ws. The finandal slalements ar6 preparnd in sterfing, whkkn is tho functional (awrèn￿ of thè ch8rlly. Monelgry 8mount$ In Ihese financlal stalemenls aF& founded lo Ihe n88rèsl £. The Iln8n¢lal s18lèments have been pr•pared ￿)d8r Iha hlstNl¢al cost ¢onvenlbn. The prfnapal ae¢oun1￿g pollcl66 8dgpl8d are sfrt oul bèb*. 1.2 Golng ¢one•rn Al the time of approwng th8 fin#nclal ststtmarts, INsteo8 have 8 rèasonabb èxpectation th81 the chaTIIy has 8dequal8 rèsources to continue in opeTalKjn￿ exislence for the loieseeablè lulur6. Thus tho Iru61ee$ continue lo &dopt Iho conwn basks of 8tLountsnu In PTeparwwJ the finanuel slatemenl5. 1.3 Chorltablg fund8 Unreslriclad lund$ are eval18b￿ lor w at thè dl8r*e¢kn DI lh¥ truste88 In futherance ol Iheli charflable oblèctlve8. Designated funds comfv lund¥ which have been 881 asidts al Ihe disc￿li0n ol the Ifustaos lor specific purpo6es. The purposes and use6 of tt)e deswJnaled lunds are Bel oul In the noles lo the financial s18lernenls. Reslrlcled furNls ale subject 10 5pecrfic conditions by donors as lo how l*ey may be used. The pviposes and uses ol the re51ricted tsnds are sel oul in Ihe nole5 tts the finan￿al slaternents. 1A Ineome Income is fecognlsed wh6n the rJ)ailiy Is lagalty enlilled to it alier any perfOrMar￿ condilk)n6 have boen mel. Ihe arnounls csn be measured rel￿tAy. and It Is wobabie Ih81 lrtome ￿11 be recAwad. Cash donations arè re¢r￿n[Sed on receipl. Olher donations are r8cogThised once Iho charily has been notifled of the donath)n, unless perfomwnce condilions require deleFral of the amount. Income lax Tecoverable In refalion lo donations r￿1ved under GillAid or deeds of covenanl 15 iecognised al the lime of the donation. -23- LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounwny po15ciès Icontlnuedl 1.5 Expenditure Expend51ure iy recognisèd once the￿ 1$ a legal or consin￿t￿￿ to tronsler economic benefit to a Ihlrd pariy, il 1$ probable thal a transfer ol econom￿ benefits be wui18d In settloment, and th& amount of th8 oblkJallon r*n be m8a5Ufed rdiabty. Expendllufè Is c185sified by actiwty. The cosls of 8ach adNtty are made up ol lh8 total of dSreol costs and shared costs, Induding support costs irnvolv8d in undertaking 8&h 8clNily. Direct costs allributable lo 8 single 8cllvily are allocaleé direclty lo Ihal aclivily. Shared cosls whith contribute to mor8 11)an onè activity and 8UPPOrt ¢08ls which arè not altribula￿e lo a slrvJle 8Ctiwly are apportkjnèd between Ih05e aclivilies on a basis conslslent with the use ol resourcfi5. Central staff eosls 8wg allocJtèd on thè ba518 ol tlme spent, and depreuation charges are allocated on Ihe portion of the assel's use. Resourcgs expendèd are accounted lor on an acau81s baBiS. and irK*Jdes any VAT Ihal cannot be recovered. Where pts$$ible costs are allocated directly lo the a￿￿7t1eG lo whith Ih9y reLgte. GoverThanctt eos16 aw Ihe cts8t$ 88soclaled with Ihe gtsvemancg afTwents of the charlly, 1.6 T8nglblt flxed ass•t• Tangible fixed assels are inlllally me8sured ¥1 ¢osl ￿ subBequènlty m¢asured 8t c￿81 or valu811on, nel of d8preclallon and any impalrmenl b)6ses. D¢￿claIkjn is recognised so as lo wrile off th8 cost or valuallon ol as88ls thèir resldual values over Ih*lr usèful lives on the lollowiw bases.. Compulars The galn or loss arising on the dispos81 ol an assel Is detèrmined 8s the difference bètween thè Balè proceed$ 8nd the carrylw value ol the assel, and is recognlsed in the Sta￿ment of Iinanoal actlvilies. 33% r8dudng ba18 1.7 Impalrmgnt of flxed a8SQtè Al eaeh reporting end dale, Ihè ch￿ty reviews the c8rryuYJ amounls of its t8TrJibla assels to det8rmlThe whethèr l*ere 13 any iTrdicalion Ihal Ihw assels have suffered an Impalrmonl loss. If any such indicallon exis18, the recoverable amount ol the awl Is estimated in order lo dolem)ine the extent ol thè impairment loss Irf any). 1.8 Cash and ¢ash equivahnts Cash 8nd cash 8quivalenls includé cash in hand. daposrfs hèk1 al COM wlth banks, olhar short-tsrm liquid nveetmenls wSlh onginal malurilies of three months or ￿$$. and bank overdraft8. Bank overdrafts ara shown withln l)orrowlngs In Cufrenl lia￿lit￿. 1.9 Flnancijl InStrUTh￿nIS The charily has elecled lo appty Ihe pro￿S1onS of Section 11 '8awc Flnawal Inslrumonts, and Sectbn 12 'Othor Financial Inslrumenls Issues, of FRS 10210 an ol it8 fin&ndal instnjrnenls. FlnancL81 Snstrumonts ar8 recognisèd in the charitys balanra sheel whèn ￿ charity ￿￿e5 pafly lo thg contraclu81 PTo¥ish)ns of the InstrurnenL Financlal assels and Ilabilities are off5el, wlh Ihe net amounts wesenled In the finarri81 slalemenls, when there Is a legalty enforceab￿ rghl lo set off Ihe recognised amounts and there is an intention to sellle on 8 nel basis or to re811se the assel and selue the liabthty simultan￿u$1¥. -24_ LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting pollcles Icontlnuedl Basic flnanel8l&ssets Baslc finanual assels, thlch incknle deb1￿ and cash and bank balances, 8rg initially measured at Iransaclion price including Iransaclion cos1$ and ale sub5equenlty carried al amortised cosl using the effecllva inler881 method unless the arranoemenl constilules a linanung Iransaclitsn, where the transaction 1$ measured al the pt$senl value ol the lUlU￿ iec*pls discounted 818 rna￿9t ralè ol inter8St. FlnaThcl81 assets classified as reCe￿able within year ale nol amortised. Basi¢ flnanelal li8bllllle$ B8slc financi81 liabililies, induding tradttors b￿k Io*)g are iniliak* recognlsed 81 Iransaclion unless the ariangemenl conslilules a finan￿llg transaction. wheie the éebl Instrument Is measur￿ al the present value of the lulurè payments discount￿ at a markel rale ol inleresl. Financi81 liatN"lities classified as payablg wilhln one year are not amortlsed. Debt in81rumènts 8rt $ubsequènlty caNied at am(thed cost, USW the 8ff£dl¥e knler8St rale malhod. Trade credilots are oblytionB lo pay lor gLw)ds or 69rvkè6 that have been acquired In the ordinary coursè of opèrallon8 frgm suppliers. Amounts payab￿ are classifled &$ ¢urrenl l￿bIlitIaS 11 payment Is due wllhin on• yÈar or les6. 11 nol. they ara presenltd 8$ nt)n-currenl liabilities. Trade creditors are rèeognlsed Inllially al transxllon pricè and subsequentty m￿sured 01 an)orti8ed o)st uwng Ihè effecti￿ Intere81 m•lttod. D*r•cognl¢lon of fIn￿GI￿1 1lab1ltt￿S Flnancial Ilabllllles are d￿ecognIS•d when the th8rl*s coThlr•¢tul c￿108110n$ explro or are dlscharged or ¢ancdled. 1.10 Employoe b?n•flt8 The cost ol any unu$ed holklay enlillomtnl is rwn168d In tha period kn whk* th• amployte'$ S8￿ceS are r•¢eived. Terminal¢on bonelils aro recognls¢d Immedialety as an experY6e when the d)arlty Is demonstrably commlll8d lo leimlnale Ihè empioyrnénl ol an em￿oyee ￿ to prowdé tèrmlTralK•n banefils. 1.11 Retlr•m•nl bgnèllts P8ymenls io deflDed contilbu1￿ft relir6mert knfit 8¢h8meg are dwrged as an expensè as they f)11 du6. Crltleal accountlng estlmaies and judgements In thè application ol the tharily's 8(*ounling rth'es. Ihe trustees am required 19 make ludgemenls. estlmate6 8nd assumptions about Ihe carrying amwnl ol assets and 14a￿li11es Ihat are nol readily apparent from other sourc$s. The estlmales 8nd associatèd assurnpllons are based orn hisitst￿al experlènce and other lactOTS that are constdered lo be ￿levant. Acl(vl Itss￿16 mey drffer from these esllmates. The 8slimales artd underfying assumplk)ns on an ongolng basis. Revlsions to accounting estimates are ¥ecognised in the pefi'(Ml in Wh￿ thè eslimale is rewsed Whe￿ Ihe revlskjn aff8cis ow Ihal period, or In the pwh)d of the re¥Asion and future perlods W￿[& Ihe revi5k>n Affects bolh current and luturts rSods. -25- LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI OR THE YEAR ENDED 31 MARCH 2023 iknIMEi•d Unf•1￿￿1￿d R•6Wk ndj lund rund# gon•￿ d••lgn•t•d 2021 fuh 2022 20 0onlum￿dg￿l 1421$ 32.*) 72.025 ID7.915 IOD,74 3.18F 148276 ?.787 2¢01S 16290 173X) lo7￿15 184.627 LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Other tradlng aclivlliès Unrostrlcted Unrestrlcted funds funds th$Trgnated goneral 2022 2022 Tradlng activity Ineome.. other 1,407 1,407 Invgsknents 2023 2022 B•nk Interest rée&ved 160 86 LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR T14E YEAR ENDED 31 AIARCH 2023 Chw¢i*N• IIH Wunt••r T•nunll ithhil•tr•ty adm1￿1 •h¢o•t4 *Jn¢O• 2021 1022 Y¢os oepr•d•iknD S.106 2.lJ• 41,90) 220 109,716 173 17J 118.fj22 6.?34 I￿1 234 .19$ 02,7•2 5&$3S 29,1 2e3.IC4 167. J50 6A4 7.J64 Iqa• 41 276,4SD IBoae4 lJJ37 18D5 10,21$ 2.142 IlJ.22• .tJ2 IT2.481 ) 44W8 q7b2 S5>20 IQ22• 41 276,40(1 PNlh•y•it•nd•dll 1022 lundg-vr￿(ll IS.123 2bM76 48,741 110.6$2 adtundi J4.2JJ J7W 39.(Q) J•,167 4721 J7.4 29,047 LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3q MARCH 2023 Support costs Support Governance costs costs 2023 2022 Ba61¥ of allocation Tralnlng è0s16 Travel & vO￿nteer expenses Office costs Printinu & slatlonery Recruitment IT ctssls Subscrlplions Loan Inlaresl 48 1.057 732 732 546 1,742 15 1.232 1.128 1.897 1,742 1S 1,232 649 Accountancy fees Ltsgal and prolessioml Trustees meelirvJ expenses Insurance S,CO3 4.668 Governane• 128 Governance 30 Govarnance 1,102 GovemAnce 6.524 12.522 13,310 Analy$£d be￿eeTh Charitable 8cllwllos 8.$24 12.522 13.310 Support and govgrnanee co81$ have betsn alkncaled a¢ros8 tharilabla actiwbe$ on a Ilme apporllonment basis. GoVernar￿￿ costs includès paymgnls lo Ihe *¢o￿tants of £3.234 (2022- E2,9401 for Indèpendent èxamlnalion lèes. Grants p?yAb Lfv•llhood8 UK programmè admlnl8trnti on COBts Total 2022 2023 2023 Granls lo indivlduals 640 212 212 Trustses Julian Page, who was a trustee of the charity in the prevK)us year, receNed reMur￿r￿ti￿ 01 £15,tK)O and other benefits of £4.795 duriThJ the year ended 31 Marcth 2022 for his rde as managbng director rturit￿ the ye￿. LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 10 Taxatlon The charity is exempl Irom lax on In￿rne and gains la111￿ wlhin section 505 of the Taxes Act 1988 or section 252 of the Taxation ol Charge8ble Galns Art 1W2 lo Ihe extent that th8se are applied lo its eharilable objects. 11 Other Nèt Ioss on dlspoBal of tang￿8 fixed aisals 170 12 Employe Numb•r of èmploy The 8￿ra￿e monthty numbor ol empbyee8 durfNJ the ￿￿rWa8.. 2023 Numb•r 2022 Number Dlr8ct ¢h8rllobl& seNice8 Empltsym•nt Costs 2023 2022 Wagès and 88larifrs Other pgnslon costs 64,¢X11 6,176 44,390 3,593 70,177 47,983 The employee numbers ctA)slst o18n em￿oYee at 60% lull bmts lor 12 monlh8, Onè 8mployeo 9t10￿ for 12 nlhy and one emdoyee 814¢Yh lull lime lor 3 months. There wère ernpk)yees whose annval r•muneralKM) was £eo.000 or m¢xo. LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Tanglblè Ilxèd assets C¢)mputh Cost At 1 Apfll 2022 2,105 Al 31 March 2023 2.105 D¢prèclatlon and Impalrment Al 1 April 2022 Depr8elhl￿ Cha￿8￿ in the yèar 1.753 173 Al 31 March 2023 1,926 Carrylpg amount Al 31 klarth 2023 179 Al 31 Mgrch 2022 352 14 O•btorn 2023 2022 Amount8 falllng due wlthln on• ye8r: othèr debtors Prepayments and accnJ¢d Income 10.OB7 332 5,886 10,419 S.888 Is Credltorn: amounts falllno due wlthln on• year 2023 2022 Note8 Bank loan¥ Accruals and deferred Income 17 9,659 9,185 10,CXX) 18.844 12,940 16 Cr•dltorn.' amounts falllng dL* aft•r moro than one yèAr 2023 2022 Note5 Bank k)ans 17 26,757 35,833 31 LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 17 Loans and ovèrdrafts 2023 2022 Bank loans 36.416 45,833 P8yabl& wthin one yèar Payab￿ after ona year 9,659 26.757 10,000 35,833 -32- LIVINGSTONE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTIIIUEDI FOR THE YEAR ENDED 31 MARCH 2023 li RI￿￿*#d runds Ji L1¥e￿O¢di 1&102 2S.W ￿￿)$> 7.900 16.4 6,376 11.$2fJ WJJ lJ,178 i?.m 140,232) 189,9lJ> 152.8501 19.1811 02.179 23.￿7 70,661 Iq976 13.689 75 134.416) 14.W> Is 107.915 iio 1172,46D JJ,744 101,16S UVINGSTOhlE TANZANIA TRUST NOTES TO THE FINANCIAL STATEMENTS ICOIITINUEDI FOR fHE YEAR ENDED 31 MARCH 2023 19 D•*nit•dfvr &*l*r￿lI L￿11￿J8 lJk331 16.1041 1S.1011 15MT6 42 .61 14,C*l 2J.189 32.)72 21.eA)J WASH .?47) 8,e45 36.717 45.167 170.$461 4,981 121.7Ql 72MS (68.7411 19x41 11DI.6711 47.5JO fmdt lunth 2022 Ful￿ 2022 2J 2021 2022 Trnglb* imeti 17 I7￿>? 101.116 41.IgS (26.7$71 135AM> Yd4,210 135,835> Longi•ri*114bWh• 6.ts7) 47.SXS 15J,426 9.•75 185,n6