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2023-04-30-accounts

REGISTERED COMPANY NUMBER: 06241750 (England and Wales) REGISTERED CHARITY NUMBER: 1123840

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2023

for GUA Africa

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

GUA Africa

Contents of the Financial Statements for the Year Ended 30 April 2023

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 15

GUA Africa (Registered number: 06241750)

Report of the Trustees for the Year Ended 30 April 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are for the benefit of people living in Sub- Saharan Africa, by:

  1. The advancement of education for the public benefit by providing and assisting in the provision of facilities for education.

  2. The relief of financial hardship, in particular but not exclusively by the provision of education and vocational training.

  3. The relief of sickness and preservation of good health by providing or assisting in the provision of equipment, facilities and services.

  4. The relief of need of persons in areas of conflict or affected by conflict, in particular children and young adults.

  5. The relief of need of orphans by providing or assisting in the provision of items, services and facilities.

Our Mission

Our mission is to work with individuals, families and communities to help them overcome the effects of war and poverty.

Public benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

Strategic Objectives of Our Projects Survivors of War Project

Facilitate the ongoing sponsorship (from individual sponsors) that enables the young adults to go to school/college/university.

Provide emotional support to the group (in loco parentis). Provide accommodation for all students where required.

Assist in the transitions from the programme into employment, and assist with arrangement of internships where necessary as part of their studies.

MyStart Project

My Start is an educational Creative Arts project for Gua Africa which provides Art and film workshops in Kakuma Refugee Camp, Kenya and the work produced at the camp is then exhibited in UK schools

My Story - The workshops enable young refugees to express themselves in a fun and dynamic way, as well as reflect upon their experiences and challenging circumstances through education and the Arts. The exhibitions allow these stories to be shared and acts as a powerful, visual resource in the camp and UK schools.

My Art - Creative learning is integral to all young people's social and emotional development. Art celebrates and values the individual. This is particularly important for displaced people trying to reclaim their sense of identity and purpose that has been lost in the abyss of war and suffering.

Page 1

GUA Africa (Registered number: 06241750)

Report of the Trustees for the Year Ended 30 April 2023

ACHIEVEMENT AND PERFORMANCE

Activities and Performance

Gua Africa provides educational programs for those affected by war and displacement in East Africa. We work primarily in Kenya offering education to refugees who have survived war and genocide. We believe that an inclusive and holistic approach to education is key, especially in communities where young people have been cut off from mainstream schooling.

Our programs offer academic scholarships to refugees, as well as a range of comprehensive, purpose driven initiatives, which promote creative wellbeing and leadership to address more sustainable solutions for peace and independence for our young beneficiaries.

Our work focuses on the students from the world's newest country South Sudan, and with the victims of its long running civil war as part of Sudan throughout the 80s, 90s and 00s. Many of these are living in Kakuma Refugee Camp.

Survivors of War Programme

During this time, we wrapped up the sponsorship of David Erjok at PAC university and also the final stages of the sponsorship for Buoth Dak Gabriel at Kisii University. Unfortunately, David didn't achieve the minimum status to carry on his sponsorship but was assisted into the workplace where he continues to gain experience in the film industry. Stephen Okun completed his course in Digital Media and Filmmaking at the East Africa institute of Certified Studies (ICS) and has since returned to Kakuma refugee camp to work with a local NGO and also conduct weekly yoga classes for the Gatwitch Hub. Kevin Pio received a 2:2 in commerce at Nairobi University and Thomas Lobura is continuing his Social Studies at ICS.

Through the support of an independent sponsor, we are also supporting two vulnerable South Sudanese children, aged 5 and 11 years old with their schooling and housing.

We are still revising the Survivors of War programme with a new criterion, broadening the project to include educational opportunities for more secondary school students, with sponsorships with a partner school in Uganda and also a new school in South Sudan. We have been working hard to strengthen these relationships and create a campaign to raise funds.

Gatwitch Hub

We received another grant of £20,000 GBP at the start of August 2022 from Choose Love. The donation was used to cover the cost of an additional classroom, staff salaries, basic utilities and the running cost of additional activities and classes.

Remedial classes - Extra classes for Primary school students entering Secondary School. Progress/Achievements

Progress

Yoga /Dance classes were introduced as the 2nd classroom was completed.

  1. In terms of physical health, the yoga and dance improves flexibility and range of motion, which can enhance athletic performance and prevent injuries. It also strengthens muscles and improves muscle tone, supporting proper body alignment and core strength.

  2. We have able to create awareness for coming together for peace and love for youths through the transformation of teaching yoga and dance. We have two separate classes for women/ girls and men/ boys conducted across the weekend.

  3. Before the Yoga and dance classes were launched in Kakuma 4 at the Gatwitch Hub, the community back then believed that all physical trainings were meant for men/boys. Through this training, the community have understood that physical exercise and mental well-being can be for both sexes.

  4. Physical exercise - yoga and dance -in Kakuma is quite unique. Yoga and dance have been engaged mostly by the youth, and reducing the rate of crime in the area.

  5. Most of the youth in Kakuma 4 have experienced stressful events. These classes have helped to manage the effects of trauma through yoga and dance. By so doing so we were able to support the growth of resilience, emotional control, and self-esteem with our beneficiaries.

  6. Through our yoga training we have been able to involve community leaders, elders, and other clan leaders to be part of the Gatwitch mission and vision in ensuring that all the all interested parties benefit equally.

  7. Through this program refugee teachers and trainers were able to be employed, helping them sustain their families.

  8. Yoga training has helped to unite individuals and families. Staff working at Gatwitch Club have come from diverse backgrounds and have also acquired further training and experience. .

Page 2

GUA Africa (Registered number: 06241750)

Report of the Trustees for the Year Ended 30 April 2023

Impact - numbers of people helped

Participants: 40-60 students and participants a week.

Employed - 8 people have been employed at Gatwitch [5 teachers, 1 support staff , 1 manager and 1 field manager ]

Students- 10 - 16 years. Participants: 6 - 50 years.

Nationalities - South Sudanese- [Nuer, Dinka] Ugandans, Kenyans

Ethnic groups -Dinka , Nuer, Turkana,

Educational impact

- Social emotional impact

- Wellbeing benefits and impact

Areas of challenge - how these were improved / worked upon

Humaniti Football Tournament

Gua Africa in conjunction with community leaders from Kakuma Refugee camp organised a 16-team tournament, between members of 16 South Sudanese counties currently living in the refugee camp in North-West Kenya.

Kakuma Refugee Camp currently has a population of nearly 200,000 refugees, 80% of which come from neighbouring South Sudan and with most of the population being youth.

The conflict in South Sudan has been Africa's longest running civil war, and as a result many young people are born in Kakuma refugee camp with the average stay being 16 years. Most youth struggle with lack of education and are fed on rations and rely on aid. This leads to conflict amongst young men, with causes divides between ethnicities, tribes and backgrounds. Education, wellbeing, arts and sports programming is essential in keeping young people active and supporting them with drive and purpose.

The concept for this event came from the community leaders in the camp and organisation for this tournament started in January 2023. Two members of Gua Africa flew to Kakuma Refugee Camp in February to finalise plans and start the tournament. Unfortunately, due to insecurity on the roads from Nairobi to the North of Kenya our ground team who were taking the equipment and football gear by road, were unable to travel to the camp due to a national lockdown of this area by the Kenyan government and police. As a result, we had to make the decision to postpone the tournament and travelled back to Kakuma in April. We then took up the final planning from the 11th - 13th of April and the tournament started over the long weekend of the 14th - 17th April. The tournament consisted of four rounds - finalising in a tense penalty shoot-out at the finals on Monday, 17th April.

The finances and overall logistics were managed by Emmanuel Jal (founder and chair of Gua Africa) and Tania Campbell Golding (Director of Gua Africa). Gua Africa is the charity Emmanuel Jal founded in 2008, which has been supporting those affected by war and conflict in East Africa through educational and well-being programs to promote peace. Since 2019 we have worked closely with the South Sudanese community living in Kakuma Refugee Camp - supporting them with the creation, building works and programming of a community space called Gatwitch Hub. This physical hub, in Kakuma 4 is run by prominent community leaders from the camp and is supported by our Kenyan liaison officer, Irene Tunya and our programs manager from Kakuma, Imoit Ekuwam, who has extensive professional experience with refugee led programs in Kakuma camp for over 20 years. Imoit helped us secure the correct permits and security from local police and RAS to ensure the tournament was run efficiently and safely for all players and spectators.

Page 3

GUA Africa (Registered number: 06241750)

Report of the Trustees for the Year Ended 30 April 2023

The football tournament was one of the safest Sports events the refugee camp has ever seen. It showed a level of sportsmanship between counties, which has been difficult to achieve to date. These communities are fighting back in South Sudan and these conflicts can overspill into the camp, especially among young men who don't have an outlet for their energies and dreams.

The tournament supported and involved 200 players, nearly 50 community leaders and thousands of spectators.

The common goal was peace, unity and allyship and the impact of this exceeded our expectations. It was noted by almost every player and spectator we spoke to and interviewed. Everyone was encouraged by the unity and peace promoted and excited that the tournament was organised by a high-profile artist and activist (Emmanuel Jal) from their community. It showed the importance of good leadership amongst their peers and the impact of being a good role model.

My Start Project

Overview of activities:

Abbie Luck's Summer Trip.

Abbie Luck is head of Art at one of our London partner schools, The Hall School, and having collaborated in joint projects based in the UK we hosted her self-funded trip to Kakuma in August 2022. She participated in a number of projects during her visit, including a 6-day workshop with 30 of our Kakuma Collective. The collective comprises of 30 boys aged 15 years to 21 years from Ethiopia, South Sudan, DRC, Rwanda and Burundi, who have come up through the project over the years and have been selected as a core group of talented artists who we aim to introduce to new international artists and who produce their own product rage. Abbie was able to conduct a portrait project based on work she has produced in her London school and the outcomes were hugely successful. In terms of impact the group benefited hugely from an outside visiting artist who was able to teach new skills and ways of working, as well as maintaining momentum and encouragement for their own artistic endeavours.

Abbie's trip was self-funded as part of her sabbatical year abroad she also received donations through Golden Giving (via Gua bank account) to further other expenses.

Kakuma Collection

Kakuma Collection is a product range, created by our Kakuma Art collective (the items produced as well as the ages and nationalities of the collective are provided above). Expenses include t-shirt production, paints and varnishes for pots, silk scarf production, postage, transport, stationary, framing and mounting materials. The items have been sold online via our website and also in person at a Christmas Sale at Christie's Auction House in November 2022.

April Kakuma Trip Trip duration: 12 days, Active workshops 11 days

In April 2023 a team of three artists, as well as Tania and Emmanuel - Gua's 2 directors - representing Gua Africa travelled to Kakuma Refugee Camp and delivered art workshops. We had two art groups: one group included the Art Collective (plus an addition of 15 other students who were trialling the group with the aim of being moved up into it next visit) totalling a number of 45 students, mixed boys and girls, aged 13 to 21 years, mixed ethnicity including Ethiopian, Somali, Rwandi, Burundi, DRC, South Sudanese, Sudanese, Eritrean and Ugandan. The group produced drawings, paintings, sculpture, and handmade pots to sell. The group received nutritious lunched provided by local catering, in turn supporting a refugee economic business venture. The second group consisted of younger students of same mixed diversity (listed above), total number 45 students aged 3 to 14 years. This group worked with collage, paint, pencil and also engaged in literacy-based work to support reading and writing.

Impact:

It was exciting to be able to include a larger number of students during this trip and utilise almost all our time (including weekends) to deliver workshops. Recently we have been more focused on older students, so it was beneficial to be able to offer workshops to younger pupils and offer a fun-filled, play orientated art workshop that enabled these children to experiment and work with new materials.

School visits: Dulwich College June 2022 (Refugee Week) and February 2023

Page 4

GUA Africa (Registered number: 06241750)

Report of the Trustees for the Year Ended 30 April 2023

We delivered a number of assemblies and workshops at Dulwich College Junior and Senior School. Total number of students involved: DC Junior ( 200 boys aged 5-11 years) and DC Senior (400 boys aged 11-18 years). Specifically, we worked with targeted groups in the junior school of 90 boys in total (years 4 and 5 aged 8-10) and in the senior school sixth from students 120 boys in total (years 12 and 13 aged 16-18 years). The students were able to learn about Kakuma Refugee Camp, the factors affecting young people who are caught up in war and ultimately displaced, communicate through written postcards, and respond creatively through art and jewellery workshops that reflect on their learning and understanding.

FINANCIAL REVIEW

Reserves policy

A formal reserves policy was agreed at the 12th May 2012 meeting of the executive committee.

At 30th April 2023 we had total funds of £6,631 of which £6,190 are restricted funds, and a cash balance of £8,831. We remain committed to having a small amount of reserves in place. Our overheads are very small and this minimises any risk of debts being accrued.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Emmanuel Jal is the founder of GUA Africa and he approached the other two initial trustees who assisted in the process of the charity registration. The existing trustees of the charity are responsible for the appointment of any additional trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06241750 (England and Wales)

Registered Charity number 1123840

Registered office

84 Buchanan Gardens LONDON NW10 5AE

Trustees

E Jal Jak Gatwitch Ms T Campbell-Golding Ms S Mulholland K Hoque S Cappallero

Independent Examiner

James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

UK Bankers

HSBC 50-52 Kilburn High Road London NW6 4HJ

Website

www.gua-africa.org

Email

tanya@gua-africa.org

Page 5

Independent Examiner's Report to the Trustees of GUA Africa

Independent examiner's report to the trustees of GUA Africa ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with 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 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.

James Gare FCA DChA

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

31 January 2024

Page 7

GUA Africa

Statement of Financial Activities for the Year Ended 30 April 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
10,222
51,896
Investment income
3
18
15
Total
10,240
51,911
EXPENDITURE ON
Raising funds
4
724
-
Charitable activities
5
Sub-Saharan Africa
10,067
48,128
Total
10,791
48,128
NET INCOME/(EXPENDITURE)
(551)
3,783
RECONCILIATION OF FUNDS
Total funds brought forward
992
2,407
TOTAL FUNDS CARRIED FORWARD
441
6,190		 2023
Total
funds
£
62,118
33
62,151
724
58,195
58,919
3,232
3,399
6,631		 2022
Total
funds
£
44,867
1
44,868
3,800
44,568
48,368
(3,500)
6,899
3,399

The notes form part of these financial statements

Page 8

GUA Africa (Registered number: 06241750)

Balance Sheet
30 April 2023
2023 2022
Notes £ £
CURRENT ASSETS
Stocks 11 200 200
Debtors 12 - 1,888
Cash at bank 8,831 3,532
9,031 5,620
CREDITORS
Amounts falling due within one year 13 (2,400) (2,221)
NET CURRENT ASSETS 6,631 3,399
TOTAL ASSETS LESS CURRENT LIABILITIES 6,631 3,399
NET ASSETS 6,631 3,399
FUNDS 15
Unrestricted funds 442 992
Restricted funds 6,189 2,407
TOTAL FUNDS 6,631 3,399

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2024 and were signed on its behalf by:

T Campbell-Golding - Trustee

The notes form part of these financial statements

Page 9

GUA Africa

Notes to the Financial Statements for the Year Ended 30 April 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis, under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. The charity overheads are very small and this minimises any risk of debts being accrued.

General information and legal status of the charity

Gua Africa is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address and nature of the charity's operations and principal activities can be found in the Trustees' Report.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken exemption from preparing a cash flow statement under the charities SORP (FRS 102) Update Bulletin 1 issued on 2 February 2016, as the charity constitutes a small charity.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on straight line basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the accounts.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 10

continued...

GUA Africa

Notes to the Financial Statements - continued

for the Year Ended 30 April 2023

1. ACCOUNTING POLICIES - continued

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.
DONATIONS AND LEGACIES
2023
£
Donations and income from sales of merchandise
34,389
Gift aid
-
Sponsorship
27,729
62,118
3.
INVESTMENT INCOME
2023
£
Deposit account interest
33
4.
RAISING FUNDS
Raising donations and legacies
2023
£
Fundraising consultant
-
Merchandise for resale
724
724
5.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
Sub-Saharan Africa
46,016
12,179		 2022
£
30,028
1,888
12,951
44,867
2022
£
1
2022
£
3,800
-
3,800
Totals
£
58,195

Page 11

continued...

GUA Africa

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Survivor of war payments
Travel and trip costs
My Start - workshop materials
My Start - fundraising
My Start - art materials
Kenyan Student Liaison
Gatwitch Hub project costs
Humaniti Football Tournament
Gua Kenya NGO costs
SUPPORT COSTS
Management
£
Sub-Saharan Africa
7,906
Support costs, included in the above, are as follows:
UK office and telephone
Advertising
Sundries
Computer expenses
Bank charges and foreign exchange
gain/loss
Accountancy and legal fees		 2023
2022
£
£
5,957
13,619
9,032
7,163
23
-
355
-
3,184
386
4,044
3,546
13,042
12,449
9,520
-
859
-
46,016
37,163
Governance
Finance
costs
Totals
£
£
£
1,479
2,794
12,179
2023
2022
Sub-Saharan
Total
Africa
activities
£
£
6,245
2,469
333
174
974
317
354
606
1,479
1,699
2,794
2,140
12,179
7,405

7. SUPPORT COSTS

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2023 nor for the year ended 30 April 2022.

Trustees' expenses

No reimbursed expenses were paid to trustees (2022 - £175 to one trustee).

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
10,925
33,942
Investment income
1
-
Total
10,926
33,942
EXPENDITURE ON
Raising funds
3,800
-
Charitable activities
Sub-Saharan Africa
5,627
38,941
Total
9,427
38,941		 Total
funds
£
44,867
1
44,868
3,800
44,568
48,368

Page 12

continued...

GUA Africa

Notes to the Financial Statements - continued

for the Year Ended 30 April 2023

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
NET INCOME/(EXPENDITURE) 1,499 (4,999) (3,500)
Transfers between funds (894) 894 -
Net movement in funds 605 (4,105) (3,500)
RECONCILIATION OF FUNDS
Total funds brought forward 387 6,512 6,899
TOTAL FUNDS CARRIED FORWARD 992 2,407 3,399
10. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 May 2022 and 30 April 2023 1,368
DEPRECIATION
At 1 May 2022 and 30 April 2023 1,368
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -
11. STOCKS
2023 2022
£ £
Stocks 200 200
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Prepayments and accrued income - 1,888
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Accrued expenses 2,400 2,221
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Current assets 2,842 6,189 9,031 5,620
Current liabilities (2,400) - (2,400) (2,221)
442 6,189 6,631 3,399

Page 13

continued...

GUA Africa

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.5.22 in funds 30.4.23
£ £ £
Unrestricted funds
General fund 992 (550) 442
Restricted funds
Child Sponsorship Programmes 2,407 (2,407) -
Gatwitch Hub - 6,189 6,189
2,407 3,782 6,189
TOTAL FUNDS 3,399 3,232 6,631
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 10,240 (10,790) (550)
Restricted funds
My Start project 3,554 (3,554) -
Child Sponsorship Programmes 28,357 (30,764) (2,407)
Gatwitch Hub 20,000 (13,811) 6,189
51,911 (48,129) 3,782
TOTAL FUNDS 62,151 (58,919) 3,232

Comparatives for movement in funds

Net Transfers
movement between At
At 1.5.21 in funds funds 30.4.22
£ £ £ £
Unrestricted funds
General fund 387 1,499 (894) 992
Restricted funds
Child Sponsorship Programmes 6,512 (4,105) - 2,407
Gatwitch Hub - (894) 894 -
6,512 (4,999) 894 2,407
TOTAL FUNDS 6,899 (3,500) - 3,399

Page 14

continued...

GUA Africa

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 10,926 (9,427) 1,499
Restricted funds
My Start project 4,104 (4,104) -
Child Sponsorship Programmes 14,838 (18,943) (4,105)
Gatwitch Hub 15,000 (15,894) (894)
33,942 (38,941) (4,999)
TOTAL FUNDS 44,868 (48,368) (3,500)

Restricted funds

Child Sponsorship Programmes - funds donated for individual students under Survivors of War programme are restricted to that students' fees and personal expenses, any balance to be used for Gua house expenses in Nairobi. General donations for Survivors of War fund to be used towards Gua house running costs. All funds for Kariobangi child sponsorships are transferred regularly to our partner organisation Mathare Community Outreach. This fund also includes donations from 'The Big Give' for Windle International as part of our partnership work with vocational training programs in Kakuma.

My Start project - A creative arts project running art and film workshops in refugee camps. The work produced at the camp is then exhibited in UK schools.

Gatwitch Hub - grants received to fund a leadership programme run in Kakuma, Kenya. The project will support 18 young people aged between 13-16 years old who have been orphaned in South Sudan and are now living in Kakuma refugee camp.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2023.

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