Charity Registratlon No. 1122809
Company Reglstration No. 05717237 {EngSand and Wales)
PEARL OF AFRICA CHILD CARE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 28 FEBRUARY 2025
RickardLuckin

PEARL OF AFRICA CHILD CARE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R G Whaile, Chairman
R Brooken
D Tonge
E Tonge
L Bell
J Griffiths
Charity number {England and Wales)
1122809
Company number
05717237
Registered offlco
Sellirk Station Road
G¢￿ern
Abergavanny
Wales
NP7 OBY
Independent examiner
Rickard Luckin Limited
1 st Floor
County House
100 New London Road
Chèlmsford
Essex
CM2 ORG
Bankers
Nalwest Bank PIC- Lew8S
11 High Street
Lewes
East Sussex
BN7 2ZX
Barclays Bank plc
Burgess Hill
Lewes A￿a Branches I
Lewes
Easl Sussex
RH15 9BD

PEARL OF AFRICA CHILD CARE LIMITED
CONTENTS
Page
Trustees, report
Independent examinerfs report
Slatemenl of financial activities
Balance sheet
10
Notes to the financial statements

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 28 FEBRUARY2025
The trustees presenl their annual report and financial statements for the year 6Nled 28 February 2025.
The financial slatemenls have been prepared in accordance with the accounting policies sel oul in note 1 to the
financial slalements and comply with the charivs Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charilies= stalemp.nt nf Recommènded Practice applic8ble to charities
preparing their accounts in accordance with the Financial RerK)rting Standard applicable in the UK and Republic of
Ireland {FRS 102>" (effective 1 January 2019).
Objectives and actlvltles
Pearl of Africa Child Care Ltd (POACC) is a registered charity whose purpose is to improve a¢￿$8 to educallon,
health and welfare for children Suffering through disease. war and poverty in Uganda.
We work towards this purpose by supporting our beneficiaries the Molly and Paul Child Care Foundation (MPCCF,
or Molly and Paul Foundstion), a registered Ugandan non-governmental organisation {NGO) and charity (registered
number (Uganda) S.59141481 NGO), wilh whom we have a close working relalionship. This relationship is governed
by a Memorandum of Understanding. With origins over 40 years old. today MPCCF'S team runs 2 primary schools
in Kampala as well as 2 schools. a kindergarten, 10 chiklren's homes. and a clinic iri Masaka, Southem Uganda.
They provide educalion, food, accommodation, and basic healthrare for approx. 1,500 children, many of whom are
marginalised and Ilving below the International Povety Line.
Worklng together, our main areas of activity are..
Ensuring greater access to education for children at risk of not attending school.
Improvlng the nutrition of children in MPCCF schools through better access to food and clean water.
Providing shelter and care to marginali5ed children in need.
Improving access to basic healthcare for children in MPCCF schools, and families living In neatby villages.
Promoting and encouraging sustainable projects.
It is confirmed that, in carrying out the charilvs activities, the Trustees have had regard to the Chatity Commission's
guidanc8 on public benefit.
We continue to rely on the generoslty of volunteers across the country who gNe their time, money and enthusiasm
lo the work of the Charity. Many of our volunteers have shown extraordinary commitment and we are indebted lo
them all.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Safeguardlng
The Trustees of Pearl of Africa Child Care (POACCI recognise the importance of Its work with children, young
people and adults in need of proleclion and its responsibility to protect everyone entrusted to our care.
POACC is committed lo the safeguarding of children, young people. adult choir members, accompanying adults and
vulnerable adults and ensuring Iheir well-being and we respect the nghts of children as desctibed in the Unlted
Nations Convenlion on the Righls of the Child.
We recognise that we all have a responsibilty to help prevent the physical, sexual, emotional abuse and neglecl of
children and young peop18 (those under 18 years of age) and to report any such abuse that we discover or suspect.
Beyond the statutory categories of children and vulnerable adults, POACC also recognises the polenti81 vulnerability
of the adult Ugandans we work wilh. both here in the UK and in Uganda.
POACC has long had a designated Safeguarding Officer and Deputy Safeguarding Officer and has adopted the
procedures sel out in the POACC Safeguarding Policy in accordance with statutory guidance and the ten
safeguarding standards developed by Thirtyone Eight (formalty known as CCPAS)
an independent Christian
charily of which POACC is a member. This policy Is subject to regular review by the Officers and Board, with recenl
altenlion being particularfy directed to the growing problems of exploitalion through th8 intem81 and social media.
POACC slrlves to ensure no child or adult will be disadvantaged should they make a disclosure or allegalion of
abuse and aims lo empower choir members and accompanying adults to tell us If th&y are suffering harm, whether
here in the UK or in Uganda.
During MPCCF'S fund-raising choir lours in the UK, all relevant host families are subject to enhanced Disclosure &
Barring SeNice (DBS) checks, and in accordance wbth best practice we have 8 policy of renewing DBS checks
e.very 3 years.
POACC has worked closely with MPCCF'S Board to draft and implement a Child Protection Policy for use in the
Foundation and all of the units. This has included ongoing training for all members of staff within MPCCF.
We are proud to support an organis81ion thal is one of very few NGOS in Uganda with bolh a Child Proteciion Policy
and Child Protection Officer. (At the lime of writing, the post of C.P.O. is temporafily vacant.) We have shared the
Ugandan Child Protection Policy with other interesled chatities and NGOS, lo help protect other vulnerable thildren,
Achievements and performance
As previously reported. tho planning for the Autumn 2024 Pearf of Aftica Choir Tour began in eamest in January
2024, with many venues and host families requesting and volunteering lo be involv8d again following perfomances
and visits from the choir in 2023, Unfortunately, in September 2024 we leamt that the UK Hom& offi￿ had denied
visas for the teachers due lo accoTnpany the choir. and as a result all the children also had visas decllned. Thè
refusal cam6 as a complete shock to everyone irivolved.. MPGCF has been applying for choir tour visas for 15
years, always successfvlly.
This news was devastating for POACC, MPCCF and the UK volunteers and chddren who had spent the last 12
months preparing for Ihis tour. Despite appeals lo various agencies, il looked impossible lo reverse this decision in
time for the lour lo be9in and, in c¢)nsultation with MPCCF, we made the difficult decision to cancel the tour and
recoup as Inuch money as possible.
Despite limited funding, Ihe Trustees remained committed lo the chari1￿$ mission and made focused efforts to
Gontinue supporting our Ugandan partners during a critical time, allocating funds for the most urgent needs whilsl
maintaining regular contact with MPCCF.
The Trustees used 2024-2025 as a year to reflect and strengthen Niternal systems and to begin discusslng more
sustainable operations in future. We recognise Ihat dependency on fundraising tours needs to be reduced by
attracting funding froTn a greater variety of sources, and we continue to seek new initiatives that will support us In
this endeavour.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Throughout 2024-2025 POACC were able to continue with bi-monthly payments to MPCCF, although funding
r8m8ins scaled back by 113. POACC continue to be the main funders of MPCCF.
This conlinued funding was made posslble by the regutar gifts from our base of loyal supporters who have
commilted lo donate by way of standing orders; we are immensely grateful to them all, but particularly during this
difficult and uncertain period. We a150 continue to monitor ￿sh Itow arKI wlll increase transfers back lo previous
levels as soon as we are in a position to do so.
The TnJstee8 maintain a close working relationship with MPCCF and remain confidenl in the Foundallon's
commitment to financial accountability and transparency. To further strengthen oversight, a UK-based volunteer
conducts monthly reviews of MPCCF'S financial records to ensure th8 appropriate application of funds. Any queries
raised by audilors or during internal reviews are addressed promptly in collaboration with MPCCF'S leadership
team.
A continued highlight in 2024 has been the strong partnership wth Rtchard Lander School (Truro), whose pupils and
staff have shown sustained commitment to supporting the Molly and Paul schools Fn Uganda-particul8dy Nazarene
Vocational High School. Fundraising efforts have supported agricultural projects (including sustainable timber and
firewood production), day-to-day operational cosls at Nazar￿e, and a number of targeted initiatives. During the July
2024 visit, Richard Lander students focused almost entirety on the complelion of the main hall in Kamuzinda, also
funding windows and doors, so thal it could be used properly for exams and assemblies. Richard Lander School
also paid for a new staff water tank, planted coffee and fruit trees and maintained and repaired areas on site that
were in disrepalr, stsch as guttering and solar lights and carried out general building repairs.
In August 2024, with external funding. a UK volunteer commenced work on building a new mission house at NKB
with the aim to provide sultai￿e accommodation for visitors to slay in whilst visiting the Kampala schools. It is hoped
that this will encourage volunteers to assist with maintenance of the Kampala schools which are in desperate need
of renovation, The planning of Ihis work was catried out in conjunclion with MPCCF Directors and staff, using
reputable local contractor5, and in Fetyuary 2025, the majority of the work was completed. wilh som8 Internal works
outstanding.
In February 2025, three Trustees alongside a group of UK volunteers vislted thè MPCCF schools, homes and
clinics, making the following observalions..
New Kabale Busega Prfmary School
The school is facing serious slruclural issues. particularly In the P3 blod(, which has significant wall cracks and a
roof with larg6 gaps. The girls 'b8throoms lack roofs and doors. compromising privacy. Additional needs include
metal beds for the dormitories (to meet govemmenl standards), new desks (as some children currently sit on the
floor). and larmacking of the playground.
At the lime of the visit, over 300 children were enrolled, though only around 200 had retumed post-holidays.
Numbers were expected lo increase gradually. It was agreed that the choir would begin using the new missSon
house for practice, freeing up classroom space.
Following the Trustees, relum to the UK, it was reported Ihal the Kampala Capital City Physical Planning team has
deemed the girls 'dormilory and P1-P3 classrooms structurally unsafe and has ordered their defflolition. Although
there Is no confirmed tlmeline, the SGhool risks closure witliout urgenl Milerveiilioii. Inilial cost estimates suggest that
the necessary work may total around £50,000. though furlher investigation is required to clarlfy the scope of this
estimate.
Wheeling Preparatory School:
Wheeling presents as a well-managed and effective school, making excellent use of limited space. Although the
smallest of the three sites visited, it is efficiently run under Ihe strong leadership of the Headteacher, who is widely
respected by staff, students. and parents. Her ongoing personal investlnenl of time and resources in the school is
evident and commendable.
Academio perfomiance remains strong, with January results showing 14 first grades and 10 second grades, and no
lower grades or failures. While the school is performing well overall. some roofing struclures require replacement.
Thotsgh not discussed in depth, funding appears to remain a challenge.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Kamuzinda Children's Vlllage:
The Kamuzinda Clinic continues to provide essential healthcare for the children and staff of the Molly and Paul
Foundation schools, as well as residents from eighl nearby villages-the only facility within a 7-mlle radius. Its
license was recently renowed as a Level 3 facility, supervised weekly by a visiting Clinical Offi￿r. The dinic is
managed by a senior lab techni￿an who, wllh support from a UK volunteer. is training to qualify as a Clinical Officer
by 2025, reducing future reliance on extemal stall. All MPLCtr students re￿1ve tree regular health screenings and
trealment, while community members pay a small fee, Ihough povety limits cost recovery. About 300/0 of the budget
goe5 to medication, bul maintaining supply is difficull due to ftjnding shortages and rising pric8s. UK donalions
cover roughly tWO-Ihirds of costs, and POACC aims to close the gap. At the time of the visit, the clinic had limited
drug stock and could only Ireal uncomplicated malaria cases, referring severe ones elsewhere.
At Nazarene HSgh School, new dining fumiture has been introduced to encourage students to eat outside Ihe
classrooms, though further furniture is still needed. A food debt of UGX 3.2 million remains an ongoing concem.
Trustees noled that whlle the Farm School remains closed as a teaching tnstitution, a small number of Volunteers
from the MPCCF school communily continue lo utilise the site lo support home-based feeding initiatives. The farm
is currenlty managad by two ex-pupils who bring valuable technical expertise-, however, severe funding constraints
are negatively affecting both animal welfare and crop production. There is potential income from existing coffee
planls, though limited manpower reslricls broader agricultural efforts. Discussions are ongoing about whether part of
the fundlng from Richard Lander School, which supporls food production, should be ringfenced for Kamuzinda's
agricultural needs. The dormitory at the Farm School remains undenjsed and may deteriorate further without
regular maintenance. Several staff and their families Continue to reside on site. While selling the farm may seem like
a pracllcal solution, it could have broader implications. MPCCF with their oTrth&ground insight, are considering and
weighing up the long-term irnpact of such a decision.
Both mission house5, the coltage and the outdoor dining area are actively in use by pupils, 3taff and vlsilors to
Kamuzlnda.
Despite facing significant challenge5-including urgent infrastruclure needs, funding shorttalls, and limited
resources affecting both health and agricultural operalions-the dedication of the MPCCF slaff remains unwavering.
Whlle the situation on the ground is difficult, there is clear determination lo sustain and strengthen the work of
MPCCF. With ongoing support from donors, partner schools. and volunteers, efforts continue to focus on improving
conditions, protecting vulnerable children, and building long-tem resilience. The mission remains at the heart of all
declsions, and those involved remain d8eply committed to driving it fotward. even in the face of adversity.
Pearl of Afrtca Child Care would like to thank the Irustee and all the volunteers who visited MPCCF at their own
expense in 2024-2025 and Staff within the Molly and Paul Foundation for iheir time, commitment, openness, and
hospitality during th8 trustee visit.
Financial review
Of outside sources or bodies, POACC continues to make the biggest contribution towards MPCCF operallons.
As has been previously reported, Ihe cost of MPCCF'S operations exceeds the funds available to it and so, wtth
advisory input Irom POACC and olhers, MPCCF continues to review the scale and nature of it5 operations. -.Vthile
MPCCF aspires to be self-suslainable and conlinues to move towards this objective, developing schemes that
generate more income locally, the economlc con(titions and climale crisis faced by communities in sutFSaharan
Africa continue lo provide a very challenging operating environment.
Thanks to the continued support of our ￿gUlar giving donors, our incoming resources for this financial year was
£84,396 compared with £171.806 the previous year.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Reserves
As at the year end Ihe Charity held reserves (being free reserves) of £36,10212024- £88,818).
Under normal urcumslances, POACC'S reserves are maintairEd at a level that enables the charity to distribute
budgeled funding evenly throughout the financial year, while also retaining the flexibility to respond to unforeseen
needs among our beneficiaries, However, the long-term financial impact of only being able to host one tour since
2019, du& to the Covid-19 pandemic and subsequent challenges with secLtring visas has constituted an ongoing
emergency, requiring us to draw on thes6 FeseNes. Budget planning is carried out in consultation with MPCCF, and
they are fully infomied of our current financial position.
POACC does not typically cary ongow)g liabililies such as rent or staff salaries, allowing the vast majority of ils
funds-both dlreclly and indireclly-to be used in support of benef￿larieS in Ugand8. Unrestricted (designated)
resetves are kept al the lowest sustainable levd to allow for ￿n$[Stent funding throughout the year.
Risk management
Th8 Trustees have regularly revi8wed the risks lo which the charity is exwsed and focusing on the Charity
Commission's Risk Assessment cyc￿, have implemented a risk management strategy that comprises:
Identify, assess and prioritise rtsk and gain an understanding of how risks might present themselves. For
each risk identified. there are actions agreed by the Trustees to manage or mitigate its effects.
Robust governance and financial reporting to remove or reduce Ihe risks of corruption or irregulaiities, as
known risks of operating in Africa.
Design systems and procedures lo mitigate ot rnanage the idenlified risk.
Implement procedures, seek and lake advanlage of trdining to support the Chartty. Offer guidance to
MPCCF in Uganda to manage the risks.
Monilor and review performan￿, taking ijn boar(I lessons leained.
Certain risks are inevitable because of the nature of the activstses we- engage in and their location in Uganda. We
actively manage these risks.
Some rlsks relate to the size and structure of the beneficiary organisation and its need to become more self-
sufficient. To help manage the available resources, and to miligale such risks. the Boards of both POACC and
MPCCF have agreed in principle to appoint a Chief Operating Offi￿r to MPCCF to strengthen its management and
hèlp oversee development. As and when the funds become available for this role we will move foTward, in the
interim we will continue working alongside the current Managing Director of MPCCF.
We have a Memorandum of Understanding (Mou) bwlh MPCCF. This governs our working relationship, and
provides for accounting, reporting, and other essential matters. The Mou codified and built on the TAP 'principles
thal have applied slnce the start of the relationship: that is, th6 principles of Transparency, Accountabilily, and
Particspalion (i.e. active participation by all parts of MPCCF. not just senlor management). Pursuant to the Mou, thè
Charity's relationship with MPCCF 15 Itsew subject to regular review.
Trustees aim to visit the Ugandan Foundation we support al least every 2 years for the purposa of assessing and
monitoring their activities- between Ihese visits, Twstees of POACC are in frequent contact with MPCCF by email or
phone (including media such as WhatsApp) lo obtain additional informalion and explanation a5 required,
supplementing the regular reports.
Plans for futuro periods
The Charity intends to continue to assist MPCCF. both financially and in non-financial ways, and support il toward5
ils goal of self-sufficlenGy. In the nearer temi, Ihe alm is to alleviate the additional problems caused by the Covid
pandetnic, whose consequences are still belng felt acutely in Uganda. Awordingly, early in 2024, Trusleos
reviewed the fund-raising tour of autumn 2023 and began planning for the choir tour of autumn 2024, and also
continued to explore altemative sources of funding. The sudden loss of the 2024 lour has 81ready been described in
the section 'Achievements and Performance,, and since then efforts have been focused on mainlaining relationships
with English schools and other supporters and finding new SoUr￿S of funding. The plan for March 2025 onwards
was to work dosely with MPCCF in the organisation of the Autumn 2025 choir tour. giving additional support in the
visa application proc8ss. In the event, sufficient visa applications were granted lo allow a viable choir tour, and al
the time of writing this is under way and progressing well.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
structure, governance and management
Charltsble Status
Pearl ofAfri¢a Child Care Limited has charitable status: reglstered charity (England & Wales) number 1122809.
POACC is controlled by ils Memorandum & Articles of Association and constitutes a limited company Iregistralion
(England and Wales) number 0571723n, limited by guarantee, as defined by the Companies Act 2006. Details of
the Ttustees (who, for the purposes of company law are the directors of the company) during the year and up to the
date this report was signed aro set out below.
All Directors of the Company are also Trustees of the Charity. The Directors who held office during the year and up
to the dale of Ihls reportwere..
R G Whaile, Chalrman
R Brocken
D Tonge
E Tonge
L Bell
J Grlffilhs
The crileria are as follows:
1. Membership of POACC.
2. Commitment lo the aims and the objectives of POACC.
3. A specific sel of skills and experience needed by the Charity and complementary to that of the other trustees.
4. The 8bilty and preparedness to give lime regularly lo the running of the Charity.
The minimum number of Trustees is three with a maximum of nine. E8ch year one-thlrd of Trustees (or the nearest
number to one-third) are required to retire and may sland for re-election. Potenlial new IrusÉee5 are idenlified by the
board for the particular skills, knowledge or experience they can bring lo enhance its skill set. The induction of new
Trustees normally involves= altendan￿ at one or more meetings as an obse￿er prior to co-option, provision of
recent minutes, financial reports and olher relevant materials, and close liaison wilh other Trustees.
The Trustees are guided in their responsibllilies by the Compan￿$ Memorandum of Association and the Charity
Commission's publication "Good Governance
A code for the Volunlary and Community Secto¢'. The Trustees
embrace the Code's six key principles which describe how an effective board provides good govemance and
leadership..
Idenlify their role.
Ensuring delivery of organisational purwse.
Working effectively both as individuals and a team.
Exercising effective control.
Behaving with integrity.
Being open and accountable.
The Trustees meet regularly (either fac&to-face or ￿IrtUal￿.. by telephonelvideo conference) and hold
additional ad hoc phone conferences as required. A cOuntryv￿de community of volunleers provided
technological support, and PR, marketing, and financial advice.
None of the Trustees or volunteers supporting POACC, received remuneration for their work. The Charity has
mechanisms in place to allow for daiming reimbursement for reasonable out-of-pockel expenses, Ihough frequently
our Trustees and supporters forgo such daims.

PEARL OF AFRICA CHILD CARE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Ststement of Trustees. Rèsponsibilities
The trustees. who are also the directors of Peatl OfAfrica Child Care Limited for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordan￿ with applicable law and
Unlted Kingdom Accounting Standards (United Kingdom Generalty Accepted Accounting Practice).
Company law requires the trustees to prepare financaal statements for each financial yeai" which give a tfue and falr.
vlew of the state of affairs of the Charity and of Ihe incoming resource5 and application of resourcÉs, including the
ncome and expendlture, of Ihe charitable company foi that year.
In p￿parIng these finanual statements, the tAJslees are required to..
select suitable accounting policies 2nd then apply them consistenlly-
- observe the methods and principles in the Charities SORP:
- make judgements and estimates that are reasonable and PTudent"
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial 8iatements- and
prepare the financial stalemenls on the going concem basis unless it is inappropriale to presume that the charity
wlll continue in operation.
The trustees are responslble for keeping adequaie accounting recnids that disclose wth reasonable accuracy at
any time the finar)cial position of the charity and enable them to ensure that the financtal statements Comply with the
Companies Act 2006. They are also responsible for safeguarding Ihe assets of Ihe charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordan￿ with the small companies. regime under the Companies Act 2006.
The Trusteas dedare that they have approved the Twstees, report above.
R G Wh8ite. Chaimian
Trustao
Date:

PEARL OF AFRICA CHILD CARE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PEARL OF AFRICA CHILD CARE LIMITED
I report to the trustees on my examination of the financial statements of Pearl OfAfrica Child Care Limiled (Ihe
charity) for the year ended 28 February 2025 which comprise Ihe Statement of Financial Adivities, the Balgn
Sheet and related notes.
Thig report is mad& solely to Ihe charli￿5 trustees. as a body. in accordan￿ with section 145 of thp. Charities
Act 2011. My work has been undertaken so that I might State to Ihe charity's Iru51ees Ihose matters l arn
required to stale to Iheffl in this report and for no other purpose. To the fijllest extent p6imitted by law, I do not
accept or assume responsibility to anyone other than the charity and the charily's trustees as a body, for my
wotk, for this report, or for the opinions I have fotrned.
Responsibilities and basis of report
As the Irustees of the charity (and also its directors for the putposes of company law), you are responsible for
the preparation of the financlal slatemenls ui accordan￿ with the requirements of the Companies Act 2006.
Having 5atlsfi8d myself that the financÈal statements of the d)arity a￿ not required to be audited under Part 16
of the Act and are eligible for independent examination, I report in respect of my examlnalion of the charily's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under 5eclion
14515)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the financial
statements. The planning and conduct of an audit goes beyond the limited assurance that an independent
examin81ion r,an prrjvide. Consequently l express no opinion as to whelher the financi21 slatemenls present a
'true and fair, view and my report 15 limited to those specific maiters set out in the independent examiner's
statement.
Independent examlnerfs statement
I have completed my examination. I confirm Ihat no matters have come to my attention in conneclion with the
examination giving mè cause to believe that in any material respect..
accounting records were not kept in respect of ihe tharity as required by section 386 of the Companies
Act 2006.
the ff nancial statements do not accord with those records. or
the financial slatemenls do not comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financial statements give a true and falr view. which is not a
matter considered as part of an independent examination- or
the financial statements have not been prepared in accordance wilh Ihe methods and principles of the
statement of Recommended Practice for accounling and reporting by charities applicable lo charities
preparing their financial statement5 in acc(Kdance wtth the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection wilh the examination to which
attention should be drawn in this report in order to enable a proper understanding of the finAncial slatoments to
be reached.
J Mansfield FCA
Rickard Luckin Limited
1 sl Floor
County House
10D New London Road
Chelmsford
Essex
CM2 ORG

(r) * ty)
7J
TJ
¢D (O

PEARL OF AFRICA CHILD CARE LIMITED
BALANCE SHEET
AS A T 28 FEBRUARY2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
12
24.237
16.845
18.588
76,599
41.082
95.187
Credltors: amounts falling due within
one year
13
(4.980)
(6,369)
Net current assets
36.102
88,818
The funds of the charity
Restricted income funds
Unrestricted funds
15
15.802
20,300
16,221
72,597
36,102
88,818
The company Is entitled to the exemption from ihe audit requirement conlained in sectlon 477 of the Companies Act
2006, for the year ended 28 February 2025.
The directors acknowledge their responsibilities for comptying with the requirements of the Companies Act 2006
with respect to accounting records and Ihe preparation of financial ststements.
The members have not required the company to obtain an audit of tts financial statements for the year in question in
accordance with se¢lion 476.
These financial statements have been prepared in accotdance wilh the provisions applicable lo companies subject
lo the small companies regim8.
The financlal stalemenls were approved by the trustees on ...
L Bell
Trustee
Company règistration number 05717237 {England and Wales)
10-

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY2025
Accounting pollcles
Charlty information
Pearl Of Africa Child Care Limtted is a private company Ilmlted by guarantee incorporated in England and
W8les. The registered office is Seltirk Station Road, Gilwern. Abergavenny, NP7 OBY. Wales.
The charity Is a prfvale company limited by guarantee and consequantly does not have 8hare capital. Each of
Ihe members is liable to contribule an amounl not exceeding £1 towards the assets of the charily in the event
of liquidation.
1.1 Accounting Gonvention
The financial statements have been prepared in accordan￿ with the chartys goveming document. the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and Ihe Charities SORP "Accounling and Reporting by Charities.. Statement of Recommended
Practice applicabla to charities preparing their accounts in accordance with the Finanual Reporting Standard
applicable In the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The charily has taken advantage of th6 provisions in the SORP for ch8riti8s not to prepare a statement of
cash flows.
The financial stslements have been wepared under the hislorical cost convention. The principal accounting
policies adopled are set out below.
1.2 Golng concern
At the lime of approving the finan(#al statements, the trustees hav8 a feasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the. trustees
continue lo adopt the going concern basis of accounting in preparing the financial statemenls.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Designat8d funds comprise fvnds which have been sel aside at the discretion of the Iru5tees for specific
purposes. The purposes and uses of the deS￿nated funds are set out in the notes to the financial statements.
ReslAcled funds are subject to specific condilions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in th8 notes to the financial statements.
1.4 Income
Income is recognised when the charity Is legally enlitled to it after any performance conditions have been met,
the amounts can be measured reliably, and il is probable thal income will be received.
Cash donations are recognised on receipt. Olher d(￿at￿OnS are recognised once the charity has been rtotified
of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in
relatlon to donations received under Gift Aid or deeds of covenant is rectoJnised at the time of the donation.
Income from thndraising activities represents income raised from appeals and are recognised on receipt.
1.5 Expendltura
Liabllities and all expenses are induded in the state￿nt of Fin2n(aal Activities on an accrua15 basis.
Costs of generating funds comprise the costs associaled with attracting voluntary income and Ihe costs of
trading for fundraising purposes.
11

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Accounting policles
(Contlnued)
Charltable expenditure comprises those cosls incurred by Ihe charity in the delivery of ils activities and
services for its beneficiartes. It indudes both costs that can be allocated directly to such activities and those
costs of an indirect nalure necessary to support them.
1.6 Financial instruments
The charity has electèd to apply the provisions of Section 11 'Basic Financial Instruments, and Seolion 12
'other Financial Instnjments Issues, of FRS 102 lo all of ils financial instrumenls.
Financial instruments are recogni5ed in the tharilys balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Flnancial assets and liabilities are offset, with Ihe net amounts presenled in the financial slatements, when
there is a legally enforceable right to set off the r6cognised amounts and there is an intention to Settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic linancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaclion costs and are subsequently carried at amortised cost using the effective
inleresl method unless the a￿angement constitutes a financing transaclion, where Ihe tran5aclion is
measured at the presenl value of the fulure receipts discounted al a market rate of interest. Financial 85sgIs
classified as receivable within one year are not amortised.
Basic financial Jiabilities
8asic financial liabilities, including trade and other PaYab￿s, are inittalEy recognised al transaction price unless
the arrangement constitutes a financing transaclion. where the debt instrumenl is measured at the present
value of the ftAture receipts discounled al a market rate of interest. Debt instrumenls are subsequently carried
al amortised cost, using Ihe effeclive interest rate method.
Derecognition of financlal Ilabllltles
Financial liabilities are derecognised when the charity's conlraclual obligation5 expire or are discharged or
cancelled.
Critical accounting estimates and judgements
In the applicalion of the charity's accounting policies, the trustees are required lo make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical expèrience and other fadors that
are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongolng basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
12-

¢D Ln
J o ￿ (Y)
o cr) a) co

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Income from charltable activitlos
Unrestrlcted Unrestricted
funds
funds
general deslgnated
2025
2025
Total Unrestricted Unrestricted
funds
funds
genoral designated
Total
2025
2024
2024
2024
Cholr
Choir Appeal
Sale of crafts
7,850
7.850
{866)
4.167
4,167
33,207
(866)
33,207
7,850
(866)
6,984
4,167
33.207
37,374
Income from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Inlerest receivable
183
Expenditure on ralsing funds
Unrestricted Restricted
funds
funds
deslgnated
2025
Total Unr05tricted Restricted
funds
funds
designated
2024
Total
2026
2025
2024
2024
Raising Funds
Cholr tour travel
other fundraising cosls
11,743
11.743
15,647
23
11,937
27,584
23
11.743
11.743
15,670
11,937
27,607
14-

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUAR Y 2025
Charltable activities
Uganda
2025
Uganda
2024
MPCCF
117,742
87,592
Share of support costs (see note 8)
Share of governance costs (see note 8)
2,647
4,980
4,213
4.740
125,369
96,545
Analysls by fund
Unrestricted funds general
Unrestricted fund8 - designated
Restricted funds
7,320
88,377
29,672
8,328
75,220
12,997
125,369
95,545
For the year ended 28 February 2024
Unrestricted funds - general
Unreslricted funds - designated
Restricted funds
8,328
75,220
12,997
96,545
Support costs
2025
2024
Basis of allocation
Support
Support
Support
Support
Support
Support
Gov8mance
Bank Charges
Subscriptions and Membership Fees
Safeguardiny Costs
Insurance
IT Gosls
Sundry
Govemance costs
597
35
307
442
1,266
1,426
35
625
744
883
500
4.740
4,980
7,627
8,953
Analysed between:
Charitable adivities
7.627
8,953
Governance cost includes payments of £4,980 (2024 - £4.740) for independent examiner fees.
15-

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Numbor
Total
There were rK> employees whose annual remuneration was more than £60,OtKI.
l O Trustees
None of Ihe Irustees (or any persons connected wth them) received any remuneration or benefits from the
charity during the year.
No trustees, expenses oc¢urred during the year.
11 Taxatlon
The charity is exernpt from taxatlon on its activities because all its in(xNne is applied for charitable purposes.
12 Debtors
2025
2024
Amounts falllng due within one year.
Other debtors
Prepayments and accrued income
21,557
2,680
17,576
1,012
24,237
18,588
13 Creclitors: amounts falling due wlthin one year
2025
2024
Accruals and deferred income
4.98Q
6,369
16-

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
14 Unrestricted funds - designated
These are unrestricted funds which are material to the chariws aclivities.
At29
February 2024
Incoming
resources
Resources
expended
Transfers
At28
February 2025
MPCCF Fund
(866)
(100.120)
100,986
Prevlous year:
At28
February 2023
Incoming
rosources
Resources
expended
Trdnsfers
At28
February 2024
MPCCF Fund
88,269
(90,890)
2,621
The MPCCF Fund has been designated for the support of the Molly and Paul Childcare Foundalion.
15 Restrlcted funds
The restricted funds of the charfty comprise the unexpended balan￿6 of doniitiorib dnd gtanls lield on trust
subject to specific conditions by donors as to how they may be used.
At29
February 2024
Incomlng
resources
Resources
expended
Transfers
At28
February 2025
Kamuzlnda Clinic
Kamuzinda Feeding
Afripads
Backsch
Kazumcow
Nicole & Bella Buchanan visit
Truslee visit
351
2.952
6.720
(6,032)
(8.863)
2,729
2,143
3.750
2.120
10.000
3,750
1,455
10,000
597
{665)
1.529
13.092
{932)
(13.180}
88
16,221
24.293
(29.672)
4,960
15,802
17

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
5 Restricted funds
(Continued)
Previous year:
At28
February 2023
Incoming
resources
Resources
expended
Transfers
At28
February 2024
Kamuzinda Clinic
Kamuzinda Feeding
'Afripads
Kibuye feeding
Backsch
Kazumcow
Choir Tour
2,508
3,857
6,160
(6,014)
(6,982)
351
822
3,750
1,977
2,120
3.750
(1,9771
2,120
10,000
10,orx)
11,938
(11.938)
10,355
31,955
(24,934)
(1,155)
16,221
Kamuzinda Clinic.. The funds are restricted to be spent on projects to improve access to basic healthcare for
children and familitles in Kamuzinda
Kamuzinda Feeding- The funds are restriGled to be spent on projeds to support improving the nutrltion of
chlldren In schools in Kamuzinda
Afripads.. The funds are restricted to be spent on projeds to Improve health, nutrltlon and care
Kibuye Feeding.. The funds are restricted to be spent on projects nutrition of children in schools In Klbuyo.
Backsch.. The funds are restricted lo be spenl on projects to ensure greater access lo education for Ghildren
at risk of not attending school.
Kazumcow.. The funds are restricted to be spent on cows for production of milk to supplernent the
children's diet and for breeding purposes.
Choir Tour.. The funds are restTicled to be spent on vehicle repairs and flights.
Nicole & Bella Buchanan visit.. The funds are restricted to be spent on projeds during the visit these
individuals undertook. slaff salaries and specified equipment.
Trustee visits- The funds are restricted lo be spent on projects during the Iruslees, visit.
16 Analysis of net assets between funds
Unrestricted
funds
2025
Reslricted
funds
2025
Total
2025
At 28 February 2025..
Currenl assetsl(liabililies)
20,300
15,802
36,102
20,3
15,802
36,102
18-

PEARL OF AFRICA CHILD CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
16 Analysis of net assets between funds
(Continued)
Unrestricted
fund5
2024
Restricted
funds
2024
Total
2024
At 28 February 2024:
Current assetsl(liabilities)
72.597
16,221
88.818
72,597
16,221
88.818
17 Related party transactions
The total donalions received from tnjstees during the year was £11,034 {2024- £15.982).
During Ihe year Ihe Charity received donations totalling £1.091 (2024 - £1.764) from a Charity of which D
Tongue is also a Irustee.
19-