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2025-03-31-accounts

SAAKOT

REPORT OF ACTIVITIES DURING THE YEAR 2023 – 4

Overview

During the period assistance has been provided for: Bibian’s Glenna; Nakayiza’s family grocery; Allen, her son Ryan and nephew Anthony; Agness and her daughter Maishara Kimberly; Grace; Rosette and daughter Jade; Kazibwe Trevor; Minisifah and her daughter Magezi; and Febby, Emmanuel and Erica Chiboola, and single mum Nakimoli and her two children

It was not possible to visit Africa this period.

Very slow progress continues to be made with projects involving Amos Kawesa and no compensation has been received from Fredrick Mutengesa. The latter continues to be denied any standing in his home church however.

We continue to receive requests for assistance, particularly from single parents. Currently it is beyond our means to assist.

Projects

The Government has apparently put a control on tree felling, for environment preservation reasons. This affects our eucalyptus plantation.

Nothing has yet happened to restore the dwellings at Makindye or to develop the land at Nakawuka.

The petrol station embezzlement dispute is awaiting judgement.

The land purchased in the vicinity of Kings Hill School has been sold and the process used to assist Febby and Emmanuel Daka and their sister Erica

The farm in Zambia has enjoyed good weather this period and the maize harvest is good. It was however important to complete harvesting as quickly as possible to minimise theft. Church members assisted for a fee allocated to Church building funds.

The sale of Allen’s Rwanda house appears complete and we await full results.

One of our sponsors, Ms Gray, died, we learned, just before the commencement of this period. Though we had understood that our Grace was a beneficiary, nothing has yet been forthcoming.

News of our People

Kazibwe Trevor did not receive sufficient funds (due to embezzlement by Fredrick Mutengesa) to continue his study at Kyambogo Technical College. Ditton Lodge continued to assist him at a German Course, it being understood that he may obtain work in Germany.

Allen is not the only of our beneficiaries for whom the worry of single motherhood leads to serious ill health such as stomach and other ulcers. Medical costs remain a heavy burden on our funds.

Vicky has been following a couse, currently working on an implementation project and expects to graduate this July. She is now General Secretary of the Association of Surgeons of Uganda.

The grocery business scarcely manages to feed the Nakayiza family, which causes great concern.

Stella Narva’s career with Flexipay, a Mobile Money platform of Stanbic Bank, continues.

Febby has perforce left the distant boarding school and returned to the family farm near Mpanza whence she cycles to a local secondary school. Her brother Emmanuel attends a school in Choma associated with the Anglican Church.

The Zambia Sojourn

The outcome of the theft of money from me in Lusaka was tragic. Apprehended, the thief committed suicide. Then her mother died and the family farm was awarded to the Chiboola family on my behalf.

ST. ANDREW AND ANTHONY KAMPALA ORPHANS TRUST (SAAKOT)

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

TRUST INFORMATION

Trustees

Reverend R. A. Miller Mr. R J Collinson

Charity registered number

1123759

Principal office 76 Bramley Avenue, Melbourn, ROYSTON, SG8 6HG

Independent Examiner

Paul O’Brien (ICPA)

Dragonfly (Accounting & Financial Management) Ltd

34 King James Close Fordham Ely CB7 5ZH

Bankers

Lloyds TSB Bank Plc

1

Independent Examiner’s Report to the Trustees for the Period ended 31 March 2025

I report on the accounts of St. Andrew and Anthony Kampala Orphans Trust (SAAKOT) for the year ended 31 March 2025, which are set out on the following pages

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 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 consideration 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met or

ZA

Paul O'Brien (ICPA) 16[th] July 2025

2

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOMING RESOURCES
Incoming resources from generated funds:
Voluntary Income
1
HMRC Refund
2
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable activities
3
Governance costs
4
Other resources expended
5
Total resources expended
MOVEMENT IN FUNDS FOR THE YEAR:
Surplus income for the year
Total assets at 1 April 2024
Total assets at 31 March 2025
Restricted
Unrestricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
3755.77
18183.25
21,939.02
17,682.56

5335.52
12,117.75
3755.77
18183.25
27274.54
25572.22
3755.77
20286.59
23502.49
23,479.10

2069.73
2069.73
6323.21
3755.77
21939.02
27274.54
25572.22
-
0
0
0
-
100,000 100,000
-
100,000 100,000

3

STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

Notes 2025
£
2024
£
FIXED ASSET
Tangible assets (as revalued)
6
CURRENT ASSETS
Receivables
Cash and bank balance
TOTAL ASSETS/ FUNDS
Charity fund
Accrued Audit Fees
Unrestricted fund Balance
Total Fund
100,000
-
-
100,000
-
100,000
100,000
100,000
-
-
100,000
-
100,000
100,000

1 VOLUNTARY INCOME AS AT 31ST MARCH 2025

Voluntary Funds
Rental income (Uganda)
Rev. Miller Contribution
Total Voluntary Income
Restricted
funds 2025
£

Unre-
stricted
funds
2025
£

Total
fund 2025
£
Total fund
2024 £
4740.07
-
17520.25
4740.07
3215.9
-
17520.25
17817.53
21939.0229800.31
4740.07
17520.25

4

2 CHARITY REFUND

HMRC refund: 5335.52

4538.79

3 CHARITABLE ACTIVITIES

3 CHARITABLE ACTIVITIES
Tuition
Living expenses (inc. food & clothes)
Medical
Transport
Accommodation
Empowerment
Gifts (Christmas, Birthday)
TOTALS
Restricted
funds 2025 £
Unre-
stricted
funds
2025£
Total
fund 2025
£
Total fund
2024
£
3957.07
4711.66
1775.27
100
5461.95
4142.61
683
4200.53
50
283.88
8668.73
6632.45
2059.15
1272.38
5561.95
4107.14
4142.61
1372.01
4883.53
7704.61
283.88
74.37
25365.97
23131.03
4790.07
20575.90

4 GOVERNANCE COSTS

4 GOVERNANCE COSTS
Telephone
Salaries
Accountant
Meals
Transport
Overheads - postage
Vehicle Maintenance
Cash transfer costs
Accommodation
Legal and brokerage
TOTALS
Restricted
funds 2025
£
Unre-
stricted
funds
2025 £
Total
fund 2025
£
Total fund
2024 £
-
210
291.67
-
1407.9
28.16
210
190
1491.55
41.95
291.67
-
0
1407.9
318.07
1908.57
2069.7
1908.57

5

5 OTHER RESOURCES

Investments for income generation Crime recovery/Security Redeeming impounded equipment TOTAL

Restricted
funds 2025
£

Unre-
stricted
funds
2025
£

Total
fund 2025
£
Total fund
2024
£
372.01

372.01

6 TANGIBLE FIXED ASSETS

6
TANGIBLE FIXED ASSETS
As at 1/04/2021
Additions
Depreciation:
Net Book value
as at 1/4/2022
Freehold
Property
£

Motor
Vehicle
£

Fixture &
Fittings
£
Total As-
sets £
100,000
-
-
-
100,000
-
100,000
100,000
-
7 CASH AND BANK BALANCE 2024
£
2025
£
0 0

6

8 CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 March 2025 from which material loss would be anticipated.

9 CAPITAL COMMITMENTS

No capital expenditure was contracted for at the balance sheet date.

1 0 REPORTING CURRENCY

The financial statements are presented in Great British Pound (£).

The financial statements were approved by the Trustees on May 2025 and signed on their behalf, by:

-------------------------Richard Collinson Chairman

7

ST. ANDREW AND ANTHONY KAMPALA ORPHANS TRUST (SAAKOT)

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

TRUST INFORMATION

Trustees

Reverend R. A. Miller Mr. R J Collinson

Charity registered number

1123759

Principal office 76 Bramley Avenue, Melbourn, ROYSTON, SG8 6HG

Independent Examiner

Paul O’Brien (ICPA)

Dragonfly (Accounting & Financial Management) Ltd

34 King James Close Fordham Ely CB7 5ZH

Bankers

Lloyds TSB Bank Plc

1

Independent Examiner’s Report to the Trustees for the Period ended 31 March 2025

I report on the accounts of St. Andrew and Anthony Kampala Orphans Trust (SAAKOT) for the year ended 31 March 2025, which are set out on the following pages

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 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 consideration 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met or

ZA

Paul O'Brien (ICPA) 16[th] July 2025

2

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOMING RESOURCES
Incoming resources from generated funds:
Voluntary Income
1
HMRC Refund
2
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable activities
3
Governance costs
4
Other resources expended
5
Total resources expended
MOVEMENT IN FUNDS FOR THE YEAR:
Surplus income for the year
Total assets at 1 April 2024
Total assets at 31 March 2025
Restricted
Unrestricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
3755.77
18183.25
21,939.02
17,682.56

5335.52
12,117.75
3755.77
18183.25
27274.54
25572.22
3755.77
20286.59
23502.49
23,479.10

2069.73
2069.73
6323.21
3755.77
21939.02
27274.54
25572.22
-
0
0
0
-
100,000 100,000
-
100,000 100,000

3

STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

Notes 2025
£
2024
£
FIXED ASSET
Tangible assets (as revalued)
6
CURRENT ASSETS
Receivables
Cash and bank balance
TOTAL ASSETS/ FUNDS
Charity fund
Accrued Audit Fees
Unrestricted fund Balance
Total Fund
100,000
-
-
100,000
-
100,000
100,000
100,000
-
-
100,000
-
100,000
100,000

1 VOLUNTARY INCOME AS AT 31ST MARCH 2025

Voluntary Funds
Rental income (Uganda)
Rev. Miller Contribution
Total Voluntary Income
Restricted
funds 2025
£

Unre-
stricted
funds
2025
£

Total
fund 2025
£
Total fund
2024 £
4740.07
-
17520.25
4740.07
3215.9
-
17520.25
17817.53
21939.0229800.31
4740.07
17520.25

4

2 CHARITY REFUND

HMRC refund: 5335.52

4538.79

3 CHARITABLE ACTIVITIES

3 CHARITABLE ACTIVITIES
Tuition
Living expenses (inc. food & clothes)
Medical
Transport
Accommodation
Empowerment
Gifts (Christmas, Birthday)
TOTALS
Restricted
funds 2025 £
Unre-
stricted
funds
2025£
Total
fund 2025
£
Total fund
2024
£
3957.07
4711.66
1775.27
100
5461.95
4142.61
683
4200.53
50
283.88
8668.73
6632.45
2059.15
1272.38
5561.95
4107.14
4142.61
1372.01
4883.53
7704.61
283.88
74.37
25365.97
23131.03
4790.07
20575.90

4 GOVERNANCE COSTS

4 GOVERNANCE COSTS
Telephone
Salaries
Accountant
Meals
Transport
Overheads - postage
Vehicle Maintenance
Cash transfer costs
Accommodation
Legal and brokerage
TOTALS
Restricted
funds 2025
£
Unre-
stricted
funds
2025 £
Total
fund 2025
£
Total fund
2024 £
-
210
291.67
-
1407.9
28.16
210
190
1491.55
41.95
291.67
-
0
1407.9
318.07
1908.57
2069.7
1908.57

5

5 OTHER RESOURCES

Investments for income generation Crime recovery/Security Redeeming impounded equipment TOTAL

Restricted
funds 2025
£

Unre-
stricted
funds
2025
£

Total
fund 2025
£
Total fund
2024
£
372.01

372.01

6 TANGIBLE FIXED ASSETS

6
TANGIBLE FIXED ASSETS
As at 1/04/2021
Additions
Depreciation:
Net Book value
as at 1/4/2022
Freehold
Property
£

Motor
Vehicle
£

Fixture &
Fittings
£
Total As-
sets £
100,000
-
-
-
100,000
-
100,000
100,000
-
7 CASH AND BANK BALANCE 2024
£
2025
£
0 0

6

8 CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 March 2025 from which material loss would be anticipated.

9 CAPITAL COMMITMENTS

No capital expenditure was contracted for at the balance sheet date.

1 0 REPORTING CURRENCY

The financial statements are presented in Great British Pound (£).

The financial statements were approved by the Trustees on May 2025 and signed on their behalf, by:

-------------------------Richard Collinson Chairman

7