2025-03-31-accounts - Love In Action (International)

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LOVE IN ACTION (INTERNATIONAL)

Charity number 1122493

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

LOVE IN ACTION (INTERNATIONAL)

CONTENTS FOR THE YEAR ENDED 31 MARCH 2025

	Page
Legal and administrative information	1
Trustees Annual Report	2 - 4
Independent Examiners Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the financial statements	8 - 11

LOVE IN ACTION (INTERNATIONAL)

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Charity number 1122493 Registered Office 86 London Road Lexden Colchester Essex CO3 9DW Trustees Andrew Neill Susann Lalla-Maharajh (Resigned May 2024) 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

LOVE IN ACTION (INTERNATIONAL)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Love in Action is a UK-registered charity operating in partnership with a Ugandan non-governmental organisation.

Structure, Governance and Management

Love in Action is governed by a Board of Trustees based in the United Kingdom, working in partnership with a Board of Directors in Uganda. During the year, the Board comprised six Directors, including Ugandan and international members.

The Trustees are responsible for the overall governance, strategic direction and financial oversight of the charity. Day-to-day management is delegated to the Ugandan Directors and senior staff, with appropriate reporting and accountability arrangements in place.

Trustees met regularly during the year and maintained oversight of finance, safeguarding, governance and strategic development. No material governance failures were identified during the year.

Objectives and Activities

Charitable Purpose

Love in Action exists to demonstrate God’s love in practical ways through the provision of education, care and support to vulnerable children and families in Uganda, particularly those affected by poverty and HIV/AIDS.

The charity’s work is guided by its core values: God-centred, education, aspiration, integrity, loving and caring, child-focused, and transformation.

The Trustees continue to affirm the organisation’s guiding principle:

Be Faithful, Be Godly, Be Excellent.

Public Benefit

The Trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit. The charity’s activities are directed towards the relief of poverty and the advancement of education, health and community wellbeing for children and families who would otherwise lack access to these services.

Principal Activities and Achievements

During the year ended 31[st] March 2025, Love in Action continued to operate the following programmes in Kasaka, Bukakata, Masaka, Uganda:

Christ’s Embassy Nursery and Primary School
Love in Action Christian Secondary School
A health clinic
A farm
A church

Together, these programmes provided integrated educational, health, social and spiritual support to children and the surrounding community.

Education

Primary School

The primary school served 311 pupils during the year. Academic performance remained strong, with two of the 26 Primary Leaving Examination candidates achieving First Grade and the remaining candidates achieving Second Grade. The Trustees commend the leadership and commitment of the teaching staff.

LOVE IN ACTION (INTERNATIONAL)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Secondary School

The secondary school enrolled 127 students. All 28 Senior Four candidates successfully passed their national examinations under the new lower secondary curriculum, representing a significant achievement.

During the year, there was a change in leadership at the secondary school. An interim head teacher was appointed, and plans are in place to recruit a permanent head teacher. Outreach activities were undertaken to support future enrolment.

Post-Education Outcomes

The Trustees note that many former beneficiaries completed post-secondary and university education during the year and are now in gainful employment. This demonstrates the longer-term impact of the charity’s investment in education.

Health and Community Support

The clinic continued to provide healthcare services to students, staff and members of the local community throughout the year, contributing to improved attendance, wellbeing and community health outcomes.

The church continued to provide spiritual and pastoral support to children, staff and families, contributing to positive behavioural and social outcomes within the community.

Income-Generating Activities

The coffee farm continued to operate despite a prolonged dry season. An improved harvest was achieved compared to the previous year, and income from coffee sales contributed to the funding of educational provision for vulnerable children.

Assets and Infrastructure Development

During the year, the charity completed or progressed several infrastructure improvements:

Installation of solar lighting along dormitory walkways to enhance student safety
Installation of a solar power system serving the schools, clinic and church, resulting in reduced reliance on generator fuel
Progress towards acquiring a replacement minibus to support safe transportation of students

The Trustees consider these developments to be prudent investments in safety, sustainability and cost control.

Staff and Volunteers

During the year, the organisation employed over 60 Ugandan staff, including teachers, administrators, nurses, social workers, farm workers, security staff, dormitory parents and support staff. The Trustees recognise the commitment and contribution of staff in delivering the charity’s objectives.

Training was provided for senior leadership staff in areas including financial management, staff appraisal, discipline, governance and time management. Training for all staff reinforced the organisation’s values and Way of Life.

Safeguarding and Risk Management

The Trustees recognise safeguarding as a key risk area. During the year, safeguarding policies and procedures were reviewed and strengthened, and safeguarding training was delivered to staff. No safeguarding incidents were reported to the Trustees during the year.

The Trustees regularly review key operational risks, including financial sustainability, staffing, safeguarding and infrastructure, and consider the charity’s systems and controls to be appropriate.

LOVE IN ACTION (INTERNATIONAL)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Financial Review

The Trustees have reviewed the financial performance of the charity for the year and are satisfied that the charity remains a going concern. The accounts show the impact of increased operational costs and some delays in the collection of school fees, but the organisation has continued to meet its commitments.

The Trustees continue to monitor reserves and cash flow carefully and to pursue measures to strengthen long-term financial sustainability.

Plans for Future Periods

Key priorities for the coming year include:

Expansion of dormitory accommodation
Construction of additional learning facilities
Recruitment of a substantive head teacher for the secondary school
Continued strengthening of financial sustainability and governance

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations. They confirm that this report complies with the requirements of the Charities Act 2011 and the Charities SORP (FRS 102).

Conclusion

The Trustees give thanks for the progress made during the year and for the continued ability of Love in Action to serve vulnerable children and communities in Uganda. Despite operational challenges, the charity has continued to pursue its charitable objectives with commitment and care.

The Trustees remain committed to faithful stewardship, strong governance and prudent planning as the organisation looks to the future.

Signed on behalf of the Trustees

Andrew Neill Chair of Trustees Love in Action

LOVE IN ACTION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of Love in Action for the year ended 31 March 2025 which are set out on pages 6 to 11.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act,
To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and
To state whether particular matters have come to my attention.

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair' view which is not a matter considered as part of an independent examination.

I 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 accounts to be reached.

David Courtier FMAAT AATQB for and on behalf of:

Community360

Winsley’s House, High Street, Colchester, Essex

Date 30/01/2026

LOVE IN ACTION (INTERNATIONAL)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted funds Notes £ Incoming resources Incoming resources from generating funds: Donations and legacies 2 115,488 Other income 128 Total incoming resources 115,617 Resources expended Cost of generating funds: Charitable activities 3 126,288 Total resources expended 126,288 Net movement of funds (10,671) Total funds brought forward 5 28,003 Total funds carried forward 17,332	Restricted funds £ 10,700 - 10,700 10,700 10,700 - 1,317 1,317	2025 Total £ 126,188 128 126,317 136,988 136,988 (10,671) 29,320 18,649	2024 Total £ 135,995 9
			136,004
			129,076
			129,076
			6,928 22,392
			29,320

The notes on pages 7 - 10 form an integral part of these financial statements.

LOVE IN ACTION (INTERNATIONAL)

BALANCE SHEET AS AT 31 MARCH 2025

		2025	2024
	Notes	£	£
Current assets
Cash at bank and in hand		19,109	29,780
		19,109	29,780
Creditors:
Amounts falling due within one year	4	460	460
Total current assets less current liabilities		18,649	29,320
Total net assets		18,649	29,320

Funds
Restricted funds	5	1,317	1,317
Unrestricted funds	5	17,332	28,003
Total funds		18,649	29,320

Approved by the Trustees on:

Signed

Date 29/01/2026

Andrew Neill

LOVE IN ACTION (INTERNATIONAL)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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.

LOVE IN ACTION (INTERNATIONAL)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 £ 115,488 115,488 Unrestricted funds £ 1,840 140 119,570 460 1,350 2,928 126,288	Restricted funds £ 10,700 10,700 Restricted funds £ - - 10,700 - - - 10,700	2025 Total £ 126,188 126,188 2025 Total £ 1,840 140 130,270 460 1,350 2,928 136,988	2024 Total £ 135,995
				135,995
				2024 Total £ 1,792 113 122,387 460 1,350 2,974
				129,075

3 Resources expended: charitable activities

LOVE IN ACTION (INTERNATIONAL)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4 5	Creditors: amounts falling due within one year Accruals Fund balances Movement in funds Restricted funds Bwala Fund Unrestricted funds General funds Total funds	At 31/03/24 £ 1,317 - 1,317 28,003 28,003 29,320	Incoming resources £ 7,200 3,500 10,700 115,617 115,617 126,317	Outgoing resources £ (7,200) (3,500) (10,700) (126,288) (126,288) (136,988)	2025 Total £ 460 460 Transfers £ - - - - - -	2024 Total £ 460
						460
						At 31/03/25 £ 1,317 -
						1,317
						17,332
						17,332

						18,649

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 £4,278 (2024: £0) for reimbursment of air fares to Uganda to carry out charity activities.

LOVE IN ACTION (INTERNATIONAL)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8 Previous Year

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 5 76,464 Total resources expended 76,464 Net income for the year 25,638 Transfer between funds - Net movement of funds 25,638 Total funds brought forward 2,365 Total funds carried forward 28,003	Restricted funds £ 33,902 - 33,902 52,612 52,612 (18,710) - (18,710) 20,027 1,317	2024 Total £ 135,995 7
		136,002
		129,076
		129,076
		6,928 - 6,928 22,392
		29,320

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.