## **LOVE IN ACTION (INTERNATIONAL)**
Charity number 1122493
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024**
## **LOVE IN ACTION (INTERNATIONAL)**
## **CONTENTS FOR THE YEAR ENDED 31 MARCH 2024**
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Page
Legal and administrative information 1
Trustees Annual Report 2-3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the financial statements 7 - 10
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## **LOVE IN ACTION (INTERNATIONAL)**
## **LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024**
**Charity number** 1122493 **Registered Office** 86 London Road Lexden Colchester Essex CO3 9DW **Trustees** Andrew Neill Susann Lalla-Maharajh James Went Stephanie Neill Jacqueline Mann **Governing Instrument** Declaration of Trust Dated 13th November 2007
## **Objects**
**1.** The relief of poverty, advancement of education and providing employment opportunities particularly but not exclusively for children and young people. **2.** To support in particular, but not exclusively, the charitable work of 'Love in Action' (Uganda Reg No. S5914/6097) a Ugandan NGO which provides education, accomodation and employment opportunities.
**Bankers** CAF Bank Ltd Kings Hill 26 Kings Hill Avenue West Mailing Kent ME19 4JQ **Independent Examiners** Community360 Winsley's House High Street Colchester Essex, CO1 1UG
**1**
## **LOVE IN ACTION (INTERNATIONAL)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **Organisation Overview**
Love in Action is a Christian organisation dedicated to demonstrating God’s love through practical support for orphans, vulnerable children, and needy families, particularly those affected by HIV/AIDS, in Masaka, Uganda. The organisation’s work is underpinned by seven core values: God-centeredness, Education, Aspiration, Integrity, Loving and Caring, Childfocus, and Transformation.
In its 19th year, Love in Action operates two schools, a clinic, a farm, and a community church in Kasaka Bukakata. These projects aim to transform lives through education, healthcare, spiritual growth, and agricultural initiatives.
The UK trustees were deeply saddened by the sudden loss of one of our trustees, **John Pitts** , and the resignation of one of our founding trustees, **Susann Maharajah** . Their contributions were invaluable, and they will both be greatly missed at our meetings.
Throughout the year, the trustees and Friends of Love in Action met regularly to hear updates from Uganda and to discuss fundraising efforts in the UK.
## **Report of the work in Uganda.**
## **Christ’s Embassy Nursery and Primary School**
- Increased enrolment from 320 to 344 pupils.
- Academic Performance:
- Primary Leaving Examinations: 15 pupils; Division 1: 1, Division 2: 10, Division 3: 3, Division 4: 1.
- Sports achievements: Progressed to district and national levels in athletics.
- Introduction of agricultural skills training for pupils, focusing on vegetables, coffee, and bananas.
## **LIA Christian Secondary School**
- Current enrolment: 148 students.
- Academic Performance (S4 National Exams): Division 1: 4, Division 2: 7, Division 3: 4, Division 4: 7, Division 9: 2.
- A temporary classroom tent was purchased, awaiting permanent structures.
- Hosted an old students’ reunion, fostering school spirit and environmental initiatives (tree planting).
- Staff training at MST School in Entebbe inspired new farming projects for students.
## **Kasaka Health Clinic**
- Serves as the primary healthcare provider for over 2,500 patients, including children, staff, and the local community.
- Employs two full-time nurses to ensure quality healthcare services.
- **Farm Project**
- Key income-generating activity with over 10 acres of coffee now being harvested.
- Plans for increased yields in the upcoming year.
- Provides agricultural training for students in both schools.
## **Community Church**
- Acts as a spiritual hub for students, staff, and local families.
- Significant improvement in children’s behaviour attributed to grounding in Christian values.
**2**
## **LOVE IN ACTION (INTERNATIONAL)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **Staffing and Leadership**
Love in Action employs over 60 staff members across its projects, including administrative personnel, headteachers, teachers, nurses, social workers, farm workers, and support staff.
The founders, Alan and Beryl, remain actively involved, offering guidance and support during their visits to Uganda. The organisation in Uganda is led by Managing Director Noah Mayiga, whose leadership and pastoral care have strengthened the schools and church.
## **Financial Overview**
The organisation has relied on financial support from donors and sponsors to sustain its operations. The farm and other income-generating activities supplement these funds, but Love in Action continues to face financial challenges to meet its growing needs.
## **Challenges and Future Needs**
Key areas requiring immediate attention include: A kitchen for the secondary school. Additional classrooms for the secondary school. Improved staff accommodation at the primary school. Increased dormitory capacity for the secondary school. Replacement of the school van.
## **Acknowledgements**
The Directors and Trustees extend their heartfelt gratitude to the staff for their dedication and to the sponsors and donors for their continued financial and prayer support. Special thanks are also given to God for His provision, enabling the organisation to impact many lives positively.
## **Conclusion**
Love in Action continues to strive toward its vision of transforming lives through education, healthcare, and spiritual growth. The Trustees remain committed to addressing the current challenges and ensuring the sustainability and growth of the organisation’s project.
Alan Went Managing Director Love in Action
**3**
## **LOVE IN ACTION (INTERNATIONAL)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024**
|**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
**Incoming resources from generating funds:**
Donations and legacies
**2**
102,093
Other income
9
**Total incoming resources**
102,102
**Resources expended**
**Cost of generating funds:**
Charitable activities
**3**
76,464
**Total resources expended**
76,464
**Net movement of funds**
25,638
Total funds brought forward
**5**
2,365
Total funds carried forward
**28,003**|**Restricted**
**funds**
**£**
33,902
-
33,902
52,612
52,612
(18,710)
20,027
**1,317**|**2024**
**Total**
**£**
135,995
9
136,004
129,076
129,076
6,928
22,392
**29,320**|**2023**
**Total**
**£**
146,210
7
146,217
144,727
144,727
1,490
20,902
**22,392**|
|---|---|---|---|
The notes on pages 7 - 10 form an integral part of these financial statements.
**5**
## **LOVE IN ACTION (INTERNATIONAL)**
## **BALANCE SHEET AS AT 31 MARCH 2024**
|**Notes**
**Current assets**
Cash at bank and in hand|**2024**
**2023**
**£**
**£**
29,780
22,852|
|---|---|
|**Creditors:**
Amounts falling due within one year
**4**|29,780
22,852
460
460|
|**Total current assets less current liabilities**|29,320
22,392|
|**Total net assets**|**29,320**
**22,392**|
|||
|**Funds**||
|Restricted funds
**5**
Unrestricted funds
**5**|1,317
20,027
28,003
2,365|
|**Total funds**|**29,320**
**22,392**|
Approved by the Trustees on:
3/1/25 Signed Date **Andrew Neill**
**6**
## **LOVE IN ACTION (INTERNATIONAL)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1 Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1 Basis of accounting**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on 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) (effective 1 January 2019). (Charities SORP), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Cash flow statements**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1
## **1.2 Going concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **1.3 Incoming resources**
## Recognition of Incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
- the charity becomes entitled to the resources
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability
## Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contact income) the incoming resource and realted expenditure are reported gross in the SOFA.
## Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## Tax reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## Contractual income and performance related grants
This is only uncluded in the SOFA once the related goods or services has been delivered.
## Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
**7**
## **LOVE IN ACTION (INTERNATIONAL)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## **1.4 Expenditure and Liabilities**
## Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital, staff costs by the time spent and other costs by their usage.
## Fixed assets
Tangible fixed assets for use by the charity, these are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## Change of accounting policies and rules and methods of valuation
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **2 Donations and legacies**
|Donations & gifts
**Resources expended: charitable activities**
Administrative expenses
Bank charges
Grants & donations
Legal & professional fees
Volunteer donations
Travel & subsistence|**Unrestricted**
**funds**
**£**
102,093
**102,093**
**Unrestricted**
**funds**
**£**
1,792
113
69,775
460
1,350
2,974
**76,464**|**Restricted**
**funds**
**£**
33,902
**33,902**
**Restricted**
**funds**
**£**
-
-
52,612
-
-
-
**52,612**|**2024**
**Total**
**£**
135,995
**135,995**
**2024**
**Total**
**£**
1,792
113
122,387
460
1,350
2,974
**129,076**|**2023**
**Total**
**£**
146,210
**146,210**
**2023**
**Total**
**£**
4,428
171
137,917
460
1,350
401
**144,726**|
|---|---|---|---|---|
## **3 Resources expended: charitable activities**
**8**
## **LOVE IN ACTION (INTERNATIONAL)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
|**4**
**Creditors: amounts falling due**
**within one year**
Accruals|**2024**
**Total**
**£**
460
**460**|**2023**
**Total**
**£**
460
**460**|
|---|---|---|
## **5 Fund balances**
|**Movement in funds**
**Restricted funds**
Bwala Fund
Gifts for Children
Sarah's Children
Noah
Staff Wages Fund
**Unrestricted funds**
General funds
**Total funds**|**At**
**31/03/23**
**£**
1,447
55
-
125
18,400
**20,027**
2,365
**2,365**
**22,392**|**Incoming**
**resources**
**£**
8,276
575
360
625
24,066
**33,902**
102,102
**102,102**
**136,004**|**Outgoing**
**resources**
**£**
(8,406)
(630)
(360)
(750)
(42,466)
**(52,612)**
(76,464)
**(76,464)**
**(129,076)**|**Transfers**
**£**
-
-
-
-
-
**-**
-
**-**
**-**|**At**
**31/03/24**
**£**
1,317
-
-
-
-
**1,317**
28,003
**28,003**
**29,320**|
|---|---|---|---|---|---|
## **6 Staff costs and numbers**
The charity employed no members of staff in this or the previous financial year.
## **7 Payments to trustees and other related party transactions**
No payments were made to Trustees in this or the previous financial year. Payments were made to one of the Trustee's relations (Alan & Beryl Went) to a total of £0 (2023: £,100).
**9**
## **LOVE IN ACTION (INTERNATIONAL)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **8 Previous Year**
|**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
**Incoming resources from generating funds:**
Donations and Legacies
**2**
115,420
Other income
7
**Total incoming resources**
115,427
**Resources expended**
**Cost of generating funds:**
Charitable activities
**5**
125,597
**Total resources expended**
125,597
**Net income for the year**
(10,170)
Transfer between funds
-
**Net movement of funds**
(10,170)
Total funds brought forward
12,535
Total funds carried forward
**2,365**|**Restricted**
**funds**
**£**
30,790
-
30,790
19,130
19,130
11,660
-
11,660
8,367
**20,027**|**20223**
**Total**
**£**
146,210
7
146,217
144,727
144,727
1,492
-
1,490
20,902
**22,392**|
|---|---|---|
## **9 Risk assessment**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate risks.
## **10 Reserves Policy**
The Trustees have considered the level of reserves they wish to retain, appropriate to the Charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## **11 Public Benefit**
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
**10**