Charity No. 1124195 DOLEN FFERMIO IFARMING UNK) Trusttt< Report and Flnandal Statements For the year ended 28th Februaryp 2022
DOLEN FFERMIO IFARMING LINK) Legal and admlnlstratlve Informatlon Trustees Lorna Brown Ben Jones Valerie Talbot Emyr Owen Cordelia Weedon Nick Christoforou Tim Smith Lena Frttsch Kadun Rees Rona Gunnell (from 29th April. 2022) th Peter Gunnell (from 29 April,20221 Bankers HSBC Bank PIC 23, Broad Street. Welshpool, Powys SY217RN Independent Examlner Thomas Oio, PPS Accountants, 11, Fame5 Court. Worksop. Nottinghamshire S81 OLZ Principal address Trfn-yr-Ardd, Church Street. Uanfyllin. Powys SY22 5BA Charity number 1124195
DOLEN FFERMIO {FARMING UNK) Index Contents Legal and administrative inforniation Trustees, Report Independent Examinerfs Report Receipts and Payments Account 9-10 Notes to the Accounts li
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022 The trustees present their report and the financial statement for the year ended 28 February 2022. The trustees who served during the yearand up to the date in this report are set out on page l. OBJEcfivES AND AcTinEs The first objective of the organisation is the relief of poverty in two rural areas of Eastem Uganda (Kamuli and Ngoral in particular. but not exclusively. by the provision of education and training and other such Seices, with the aim that people can become self-supporting and their conditions of life improved. The second objective is raising awareness in the UK of world food and farniing issues. The main activities for the relief of poverty in Kamuli. working with Dolen Fferniio Environmental Faming and Health IDFEFHI our partner organisation there, indude goat breeding and agro-forestry programmes and the development of permacultufe techniques. The main activities for the relief of poverty in Ngora. working with, Famiing Link Uganda IFARLUI our partner organisation there, include goat breeding, sheep breeding and agro-forestry pro8rammes, a project to support the education and lives of orphaned and vulnerable children in the care of their extended families. and a social enterprise company involved with solar energy and construction. The maln actlvltles for awareness ralsing in the UK in cent years have been: Conference for slxth formers Public meetings for the farming and wider community Stands at agricultural shows. exhibitions Press releases to local newspapers. publicity and twio-yearty newsletters to all supporters The opportunities to undertake some of these artivities have been affected recently by the Covid pandemic. 5TRucfuRE, GOVERNANCE AND MANAGEMEpir Dolen Ffem)io is a re8iStered charity with 11 trustees making up the management commtttee. Trustee selection is by members at the AGM. Post holders are similarly elected ot the AGM. Potential trustees are normally members who have already had substantial involvement with Dolen Ffermio. They are invited to become co-opted members of the management committee before putting their names forward at the AGM. Induction takes place at meetin8s of trustees. Traditionally. meetings have been face-to-face but. since the onset of the Covid pandemic. many have been held via Zoom. Key meeting5, however. on a Strategic Review in December. 2021, and the AGM in April, 2022 were held face-to-face in the usual wav. PUBLIC BENEFIT This is to confirm that the tnjstees of Dolen Ffemlio have studied the guidance provided by the Charity Commission and take it into account when making decisions to which the guidance is relevant. The trustees consider that the charity's activities provide public benefit to the communities in Uganda where projects are located.
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022 ACHIEVEMENTS AND PERFORMANCE IN 2021IZ2 General: For the past two years our activities have been overshadowed by the impact of the Covid pandemic. We have not been able to undertake visits to Uganda in order to see projects and keep up-to4ate first hand with progress and priorities. We do. however. have other good routes of communication and have been impressed with the ways in which partners in U8anda have continued work on projects despite challen8es such as restricted movement and the closure of schools. Developments In Kamull Dlstrlrt: The demonstration fann at Nakyaka is starting a new livestock venture wlth goats and plgs which provide manure for crops, and it is planned that the goats will be used for milk production for the local community. In addition. the introdurtion of bees is proving helpful for pollination. and community farniers are being trained in the harvesting of honey. Chilli peppers and vanilla have been introduced as valuable cash crops. The first permaculture course for teachers was held over 10 day5 in Ortober, 2021. Our local consultsnt in Kamuli has persuaded the authorities to include permaculture as part of the national school curriculum. A grant from Community Foundatlon Wales has enabled seeds to be provided to 44 farmlng households following a shortage because of a poor harvest the previous year. A second grant is enabling training to be offered on use of a simple, ectrfrbendly brick machine to 30 community Members. Developments In Ngorn Dlrtrfrt.. The Orphans and Vulnerable Children Project is coming to an end after providing support over 9 years to 260 children. A linked, but new, venture is the development of the Ngora Vocational Training Institute which is intended to provide young people with IT skills and vocational training to government standards and, thereby, to lead to more opportunities for gainful employmeftt. A site of 8 atres has been acquired bv FARLU, our local partners in Ngora. and the land has been fenced with help from Don Llanbrynmair, a partner group in Wales. A source of larger meat-goat breeds was identified and a buck and two females were acquired to introduce a new element into the existing herd. The perniaculture developrnent 51te has been improved with the introduction of pineapples to other food crops and trees. FARLU'S social enterprise company is involved with the instsllation and retail of solar products. Activity is picking up again after Covid restrirtions. Activities re5ating to construction, however. are Still Slow as they are reliant on government contracts during a depressed economic period. Fenced paddocks have been made to grow supplementary food crops. School Link5: The school links which have worked hard to establish have been on hold Sin the start of the Covid pandemic. Schools in Uganda have been closed. and were reopened only in January. 2022. since when there has been a huge effort to help children catch up. Schools in Wale5 have also been afferted but, as soon as schooling retums to normal in both countries we are determined to restart the programme. There are wellestsblished links between Llanfyllin and Busoga High Schools, and between 6 primary sd)ools in Mid-wales and 6 in Kamuli District.
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022 Strate£lc Revlew by trustees: During 2021 a small group, in consultation with Ugandan partners. undertook a major review of the operation of Dolen Ffermio. and it produced a report which was discu55ed at a whole-day meeting of trustees in December. Subsequently, an action plan was developed and approved by trustees. This plan looked at key challenges and opportunities, present and future objectives. and measures necessary to achieve them. Three 5ub-grDup5 of trustees focusing on fundraisin& communications. and safeguarding are addressin8 some of the issues which have arisen from the review. Awareness Ralslng ot Wodd Food and Farn11 Issues: Activities were very limited for a second year because of the Covid pandemic as Conferen$, events, shows and talks to groups could not proceed. However. we published articles in the local press on issues such as UK food security, project5 in Uganda and climate change. We had a presence and display at a COP 26 event in Mid-wales along with BRACE IBuilding Resilience against Climate Emergency) in which we are actively invofved. One of our trustees mounted an exhibition at a high school using the work of Ugandan students on the topic of food. Two of our newer tru5tee5 are actNe in aWanesS- raising on social media platfomis. FINANCIAL REVIEW In the flnancial year ended 28 February. 2022, totsl income was £30.975 and totsl expenditure £26,572, leading to surplus for the year of £4,403 Most of the balan of £10.14S at the end of the year, however, was in the form of restricted funds raised or donated for specific purposes. leaving Dolen Ffermio's unrestricted funds or free reseeS at an unacceptably low level. The trustees have, therefore, considered budget estimates of income and expenditure for the forthcoming year and have adopted policies designed to improve the wsition with regard to free reserves. This is also reflected in the reserves policy set out in a subsequent section. Dolen Ffermio's income has been mainly from various forms of donations1£14,2161 and events I£10,4701. Fundraising has inevitably been more challenging during the pandemic with. for example, StrIrtIOft$ on the number and nature of events. Dolen Fermio's expenditure broadty takes three fomis: A baslc budget for administration and publicity18.5% of expenditure in 20211221; Funds allocated to Ugandan partners to maintsin and support existing projects: and Funds to develop new projects which have been identified with our partners in Uganda As far as new developments are cOnrned. Dolen Ffermio intends to concentrate on a project to provide o water supply to 3 farming households around Nakyaka (for which a small feasibility study has already been undertaken), and the development of the N8ora Vocational Training Institute which was described in an earlier section land towards which £8,790 is available from our fundraisin8 in 20211221. The focus in the coming year will be on attractin8 grants towards these projects, and a sulKommittee of trustees 15 already workin8 to this end. RESERVES POUCY The policy of the trustees of Dolen Ffermio 15 to build up sufficient free reserves to be able to continue, if necessary, to operate as a charity and maintain ServIS in Uganda for a period of three months. and eventually for a period of six months.
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022 RISK MANAGEMENT The trustees have condurted a review of the major risks the charity is exposed to. Where appropriate. prOdreS have been established to mitigate the risks the charity faces. STATEMENT AS TO DISCLOSURE OF INFORMATION TO THE INDEPENDENT EXAMINER In so far as the trustees are aware: There is no relevant information which the chariWs Independent Examiner is unaware of- and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that infonnation. STATEMENT OF TRUSTEES, RESPONSIBIUTIES The trustees are responsible for preparing the annual port and the flnancial ststements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial ststements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to: select suitable accounting policies and then app them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent: state whether applicable UK Accounting Standard5 hove been followed. subject to any material departures disclosed and explained in the financial statements- and prepare the flnancial statements on the orgoing concem basis, unless it is inapproprTrate to presume that the charity will continue in operation. The trustees a responsible for keeping proper accounting records which disclose with reasonable accuracy at any time of the financial position of the charity and enable them to ensure that the financial statements comply wlth section 130 Charities Art 2011 and the Charity (Accounts and Reports) Regulations, Charities Act 2011 and the Charity (Accounts and Reports) Regulation5. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the Board Lorna Brown Rona Gunnell Chair Secretary Date ,/,/,, Date Igl |202T D6
Independent examinerfs report to the trustees on the unaurfrted financial statements of Dolen Ffemiio I report on the accounts of Dolen Ffermio forthe year ended 28th February 2022 set out on pages 9-11. Respectlve respon5ibilitie5 of trustees and Independent examiner The charity's tnjstees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 (the 2011 Act). and that an independent examination is needed. It is my responsibiltty to: examine the accounts under section 145 of the 2011 Act. as amended: to follow the procedures laid down in the General Directions given by the Charity Commi55Kfyn under sectlon 14515) Ibl of the 2011 Act, and to state whether particular matters have come to my attention. Basls of Independent emamlnees statement My examination wa5 carried out in accordance with the General Directions given by the Charity Commission and Regulations 11 of the 2006 Re8ulation. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 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 requlred in an audit and consequently no opinion is gNen as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examlnerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- l. accounting records were not kept in respect of the Trust a5 required by section 130 of the Act; or 2. the accounts do not accord with those records. I have no concern5 and have come across no other matter5 in connection with the examination to which attention should be drawn in this report in order to enable as proper understanding of the accounts to be reached. Tho as Ojo {BA. Bsc. FCPA) Independent examiner Date:21 rtW2022
RECEIPTS AND PAYMENTS ACCOUNTS I" Mardi 2021 to 28 Februa 2022 Unrestricted funds £ Restricted funds £ Totsl 2022 Total 20ZI RECEIPT5 Fund-raising activities The Big Give online linc. pledges) Waterloo Foundation champion's grant The Catalo8ue 4,570 4,570 9,285 1,5 1,500 1,500 2.720 2,720 Plant sales 2,348 2,348 2,641 Grand Draw 580 642 Other fund-raising 252 252 Membership subs¢rlptions 210 210 Sponsorshlp by Indlvlduals or groups of school places for chlldren 931 Donatlons Via Virgin Money Giving 1.701 1,701 1,222 Via Wonderful Donations Via standing orders 51 51 2,080 2,080 1,707 Other donations 9,069 1,315 10.384 18,608 Glft Ald reclaimed from HMRC 1,998 1,998 8,423 Grants 1,500 1.5(K) Other receipts 21 21 Total receipts 10 11,165 30,975 44,959
Unrestricted fvnds Restricted funds Totsl 20Z2 Total 2021 PAYMENTS Support for projects in Uganda Demonstration Farm, Kamuli 10.315 10,315 22,194 FARLU Technical &Vocational Training Institute, Ngora Sponsorship of school places for children. Ngora Permaculture courses 1,937 1.235 3.172 13,299 29 560 589 1,440 3,881 20.IXI 3.901 Nakyaka Water Project 285 285 Ngora Management costs and Èxpenses Trustee and volunteerf expenses 6,046 5,245 179 179 Expenses related to fun&ralsln8 153 153 Prlntln8 and other admSnlstratSve Costs 2.122 Bank char8es 599 599 570 Accountlng and examlnerfs fees 450 450 450 Mlscellaneous 200 200 Total payments 24.757 1.815 26.572 45.320 Net recelpts for the year 4,947 9,350 4.403 {3611 Transfers between funds Bank BalancÈ at 28th February 2022 10,145 5,742 Net Surplus / (Deflclt for Yearl 9,784 5.381 On behalf of the Board: Lorna Brown Rona Gunnell Chair Secretary Date ,/,/, , Date Icltsb12osz io
Dolen Ffemiio (Famiing Link) Notes to the accounts for the year ended 28 February 2022 Ac¢ouDtln8 Conventlons l The financial statements have been prepared using the history cost conventions on a receipts and payment basis. 2 Income is made up of mainly donations and 15 both restricted and unrestricted. 3 Restricted and unrestricted income and expenses have been shown in separate columns. 4 Charity Trustees are only paid to cover out of pocket expenses on stamps and stationery. 5 There are no reasons to suggest that the charity will not continue as a going concern despite the problems brought aljout by Covid 19. 6 The only asset of the charity is the bank balance at the end of the financial year so there is no need for a separate statement of assets and liability. li