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 1 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 2 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 3 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**| 5 ## **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**|||| 6 ## **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**|||| 7 ## **,** ## **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 -----**
8 ## **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 9