Independent Examiner’s Report to the Trustees for the
Period ended 31 March 2026
I report on the accounts of St. Andrew and Anthony Kampala Orphans Trust (SAAKOT) for the year
ended 31 March 2026, 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:
-
Examine the accounts under section 145 of the 2011 Act
-
To follow the procedures laid down in the general directions
-
given by the Charity
Commission under section 14595(b) of the 2011 Act
- To state whether particular matters have come to my attention
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the
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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:
1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act and
-
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act
have not been met or
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2) to which, in my opinion, attention should be drawn in order to enable a proper under-
standing of the accounts to be reached.
Paul O'Brien (ICPA)
27th July 2026
ST. ANDREW AND ANTHONY KAMPALA ORPHANS TRUST (SAAKOT)
FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2026
TRUST INFORMATION
Trustees Reverend R. A. Miller Mr. R J Collinson Charity registered number 1123759 Principal office 25 Meadow Way, Harston, S Cambs. CB22 7N Independent Examiner Paul O’Brien (ACCA) Dragonfly (Accounting & Financial Management) Ltd 52 High Street Cottenham Cambridgeshire CB24 8SA
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Bankers Lloyds TSB Bank PIC
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| 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 2025 Total assets at 31 March 2026 |
Restricted Unrestricted Total Total funds funds funds funds 2026 2026 2026 2025 £ £ £ £ 3,266.51 25,497.27 28,763.78 21,939.02 5553.08 5335.52 |
|---|---|
| 3266.51 25,497.27 34,316.86 27,274.54 |
|
| 3,266.51 28,806.05 32,072.56 23,502.49 2,244.3 2,244.3 2,069.73 |
|
| 3,266.51 31,050.35 34,316.86 27,274.54 |
|
| - 0 0 0 - 100,000 100,000 - 100,000 100,000 |
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STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
| Notes | 2026 £ |
2025 £ |
|---|---|---|
| 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 2026
| Voluntary Funds Rental income (Uganda) Rev. Miller Contribution Total Voluntary Income |
Restricted funds 2026 £ |
Unres- tricted funds 2026 £ |
Total fund 2026 £ |
Total fund 2025 £ |
|---|---|---|---|---|
| 3,266.51 3,266.51 4740.07 - - 25,497.27 25,497.27 17,520.25 3,266.51 25,497.27 28,763.78 27,274.54 |
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2 CHARITY REFUND
HMRC refund: 5,553.08
5,335.52
3 CHARITABLE ACTIVITIES
| CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|
| Tuition Living expenses (inc. food & clothes) Medical Transport Accommodation Empowerment Gifts (Christmas, Birthday) TOTALS |
Restricted funds 2026 £ |
Unres- tricted funds 2026£ |
Total fund 2026 £ |
Total fund 2025 £ |
| 2,878.03 2,290.75 5168.78 6632.45 5,539.19 5,539.19 2,059.15 358.48 10,891.08 11249.56 4,107.14 3,910.6 3,910.6 4,142.61 6174.43 6174.43 7704.61 30 30 74.37 3266.51 28,806.05 32072.56 23131.03 |
4 GOVERNANCE COSTS
| GOVERNANCE COSTS | ||||
|---|---|---|---|---|
| Telephone Salaries Accountant Meals Transport Overheads – postage Vehicle Maintenance Cash transfer costs Accommodation Legal and brokerage TOTALS |
Restricted funds 2026 £ |
Unres- tricted funds 2026 £ |
Total fund 2026 £ |
Total fund 2025 £ |
| - 210 210 210 1491.55 146.89 146.89 41.95 297.12 297.12 - - 0 1800.29 1800.29 1407.9 2,244.3 2,244.3 1908.57 |
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,
5 OTHER RESOURCES
Investments for income generation Crime recovery/Security Redeeming impounded equipment
TOTAL
| Restricted funds 2025 £ |
Unres- tricted funds 2025 £ |
Total fund 2025 £ |
Total fund 2024 £ |
|---|---|---|---|
| 372.01 372.01 |
6 TANGIBLE FIXED ASSETS
----- Start of picture text -----
Freehold Motor Fixture &
Total As-
Property Vehicle Fittings
sets £
£ £ £
As at 1/04/2021 100,000 - 100,000
Additions - -
Depreciation: -
Net Book value
as at 1/4/2022 100,000 - 100,000
----- End of picture text -----
7 CASH AND BANK BALANCE
----- Start of picture text -----
2024 2025
£ £
0 0
----- End of picture text -----
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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.
10 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
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