2026-02-28-accounts - Dolen Ffermio (Farming Link)

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Charity No. 1124195

DOLEN FFERMIO (FARMING LINK)

Trustee’s Report and Financial Statements

For the year ended 28[th] February 2026

DOLEN FFERMIO (FARMING LINK)

Legal and administrative information

Trustees

Lorna Brown Ben Jones Emyr Owen (Resigned December 2025) Cordelia Weedon Tim Smith Lena Fritsch Rona Gunnell Peter Gunnell Gideon Nadiope (Appointed April 2025)

Bankers HSBC Bank Plc The Cross 1 Broad Street, Newtown, Powys SY16 2LX

Independent Examiner Thomas Ojo, PPS Accountants, 11 Fames Court, Worksop, Nottinghamshire S81 0LZ Principal address Ty’n-yr-Ardd, Church Street, Llanfyllin, Powys SY22 5BA Charity number 1124195

DOLEN FFERMIO (FARMING LINK)

Contents	Page
Legal and administrative information	2
Trustees’ Report	4-7
Independent Examiner’s Report	8
Receipts and Payments Account	9-12
Notes to the Accounts	13

The trustees present their report and the financial statement for the year ended 28 February 2026. The trustees who served during the year and up to the date in this report are set out on page 1.

OBJECTIVES AND ACTIVITIES

The first objective of the organisation is the relief of poverty in two rural areas of Eastern Uganda (Kamuli district and Ngora district) in particular, but not exclusively, by the provision of education and training and other such services, 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 farming issues.

The main activities for the relief of poverty in Kamuli, working with Dolen Ffermio Environment Farming and Health (DFEFH) our partner organisation there, include goat breeding and agro-forestry programmes and the development of permaculture techniques.

The main activities for the relief of poverty in Ngora district, working with Farming Link Uganda (FARLU) our partner organisation there, include goat breeding, sheep breeding, agro-forestry programmes, development of a vocational training institute to support young people, and a social enterprise company involved with solar energy and construction.

The main activities for awareness raising in the UK in previous years have been:

Conference for sixth formers
Public meetings for the farming and wider community
Stands at agricultural shows, exhibitions.
Press releases to local newspapers, publicity and twice-yearly newsletters to all supporters.

The opportunities to undertake some of these activities have been more limited recently for various reasons.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Dolen Ffermio is a registered charity with eight trustees making up the management committee. Trustee selection is by members at the AGM. Post holders are similarly elected at 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 meetings of trustees.

Traditionally, meetings have been face-to-face but, since the Covid pandemic, many have been held via Zoom. Key meetings, however, including AGMs have been held face-to-face in the usual way.

PUBLIC BENEFIT

This is to confirm that the trustees of Dolen Ffermio 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 and to communities of Montgomeryshire and North Shropshire in global awareness.

ACHIEVEMENTS AND PERFORMANCE IN 2025/26

General:

Our activities in Uganda have been taking place against a background of unrest, with ongoing wars in Sudan, Democratic Republic of Congo and, more recently the Middle East. During the year the president of Uganda was returned after campaigning on national security. Uganda is already significantly affected by climate change and, together with neighbours’ and wider international unrest, faces major economic and other challenges. Overseas aid budgets continue to decline with the call for increased defence spending by western governments. It is all the more amazing in these difficult times that our Ugandan colleagues are expanding their projects to improve the lives of their rural community members.

Although during the Covid epidemic it was not possible to undertake visits to Uganda, visits have been renewed over the past three years. In October 2025 our Chair was able to stay in Uganda for several weeks and spend time with our partners in the two areas of Uganda in which we work and see at first hand the progress that has been made.

Developments at Nakyaka demonstration farm in Kamuli District:

The farm is now financially independent from Dolen Ffermio in Wales under the ownership our partners, Dolen Ffermio Environment Farming and Health (DFEFH) with a Board of Trustees, onsite manager and supervisor.
The expansion of banana and cocoa companion planting has continued as has the coffee plantation. On maturity these crops will provide funding for improvements in training, perimeter fencing and livestock enterprises.
The local community now has considerably more involvement on the farm, utilising training as well as having several acres for their own food growing.
Twelve species of bamboo have been planted, including several which are still rare in Uganda. It is reaching maturity, and the intention is to promote its use locally, for example, for animal housing and furniture making, with the offcuts used for charcoal or biochar for soil improvement.

Permaculture training in schools

Our partners in this work have formalised their status as a separate body, Permaculture Schools Outreach, and have made remarkable progress during the past year.

Ten schools in Kamuli District are now participating with a total student population exceeding 8,000.
Each school has at least one trained permaculture teacher. They are updated at workshops and visited by a supervisory team of four Permaculture Schools Outreach teachers.
Each school has a productive, fenced food garden, including fruits from trees planted last year.
The pupils are very enthusiastic about permaculture, and they enjoy nutritious food from the gardens at lunchtime. They also convey the knowledge to their families to improve farming practices and home diets.
The programme culminated in an EXPO in November attended by all schools and by local institutions and government representatives.

Developments in Ngora District:

Our partners in Ngora, Farmers’ Link Uganda (FARLU) have continued to focus on making the dream of a Vocational Institute to equip young people for gainful employment a reality, although it is difficult to obtain the necessary funding.

Land has been purchased to build student hostels so that families can know that young people have a safe place to stay. The first, for around 100 boys, is almost complete. A girls’ hostel will be built when funds allow.
There are six members of staff at present and courses in building construction, vehicle maintenance, metal fabrication and hairdressing are well underway. Preparation for a tailoring course is almost complete and agricultural courses such as poultry management and crop agriculture will start soon. Courses on catering and carpentry are dependent on building work and will be introduced when there is funding.
There have been several developments regarding livestock. A goat and sheep breeding unit is still operational, and negotiations are underway for the purchase of land by the Institute for the development of a dairy goat unit. Permission has been granted by local government for the fencing of a large area behind the Institute for the grazing of cattle.

Elsewhere the TECCO construction and social enterprise company continues to provide solar energy services, and the retail side of the business has been moved to a more visible high street location in Ngora town. All proceeds from TECCO go towards the development of the Vocational Institute.

School Links and Awareness Raising

In 2024 a grant from Community Foundation Wales promoted a link between Ysgol Llanfyllin and three schools in the Kamuli area. Work in Uganda has continued and they are now finalising a booklet to encourage school linking using the stories and artwork that resulted from the project.
A major development has been an agreement to cooperate with Newtown College, initially for a “World Food and Farming” conference and/or series of presentations. It will be directed at five secondary schools in Montgomery and involve Young Farmers Clubs and other rural groups.
We continue to write feature articles in our community newspaper, produce a Dolen Ffermio newsletter about our activities, and have a presence with information on our projects at many local events.

FINANCIAL REVIEW

In the financial year ended 28[th] February 2026, total income was £55,774 and total expenditure £61,100, leading to a deficit for the year of £5,326. Both income and expenditure were significantly higher than in 2024/25, but the expenditure figure partly reflects the different financial years in which certain funds were received and spent.

Dolen Ffermio’s income has been mainly from various forms of donations (£40,943 including sponsorship of Ugandan students and gift aid), fundraising events (£6,134), and grants from other bodies (£7,750). Although fundraising is challenging, we remain grateful for the generous contributions by our many supporters.

Dolen Fermio’s expenditure broadly takes three forms:

A basic budget for administration and publicity (3% of expenditure in 2025/26).
Funds allocated to Ugandan partners to maintain and support existing projects; and
Funds to develop new projects which have been identified with our partners in Uganda.

Of the balance of £4,125 at the end of the year, £570 was in restricted funds donated for specific purposes, leaving Dolen Ffermio’s unrestricted funds or free reserves at £3,555. The trustees have recognised that it is important to try to build up unrestricted funds in order to provide security for our project work in Uganda and, hopefully, to be in a position to promote more ambitious developments. This is reflected in the reserves policy set out in a subsequent section.

RESERVES POLICY

The target of the trustees of Dolen Ffermio is to continue to hold sufficient free reserves to be able to continue, if necessary, to operate as a charity and maintain services in Uganda for a period of three months, and eventually to increase the figure to the equivalent of six months.

RISK MANAGEMENT

The trustees have conducted a review of the major risks the charity is exposed to. Where appropriate, procedures 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 charity’s 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 information.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements 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 apply 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 Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the ongoing concern basis, unless it is inappropriate to presume that the charity will continue in operation.

The trustees are 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 with section 130 Charities Act 2011 and the Charity (Accounts and Reports) Regulations, Charities Act 2011 and the Charity (Accounts and Reports) Regulations. 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 Lorna Brown Rona Gunnell Rona D Gunnell Chair Secretary Date: 9[th] June, 2026 Date: 9[th] June, 2026

Independent examiner's report to the trustees on the unaudited financial statements of Dolen Ffermio

I report on the accounts of Dolen Ffermio for the year ended 28th February 2026 set out on pages 9-12.

Respective responsibilities of trustees and independent examiner

The charity's trustees are responsible for the preparation of the accounts. The 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, as amended.
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act, and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission and Regulations 11 of the 2006 Regulation. 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 statement below.

Independent examiner's 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records.

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 as proper understanding of the accounts to be reached.

Thomas Ojo

................................................. Thomas Ojo (BA, BSc, FCPA) Independent examiner

Date: 12/06/2026

RECEIPTS AND PAYMENTS ACCOUNTS

1[st] March 2025 to 28[th] February 2026

	Unrestricted funds £	Restricted funds £	Total 2026 £	Total 2025 £
Receipts
Fund-raising activities
• The Catalogue	--	2,614	2,614	2,516
• Plant sales	3,040	--	3,040	3,512
• Grand Draw	--	-	--	625
• Other fund-raising	480	--	480	798
Membership subscriptions	190	--	190	220
Sponsorship of training for individual young people	--	600	600	1,000
Wills/legacies	--	--	--	--
Donations
• Via CAF Online	--	--	--	211
• Via standing orders	2,753	--	2,753	2,677
• Dolen Llanbrynmair Fund	--	1,746	1,746	1,675
• Other donations	32,608	250	32,858	8,935

Gift Aid reclaimed from HMRC	2,986	--	2,986	4,050
Grants • Lord Merthyr Fund (CFW) • Farthing Trust	-- 5,000	2,750 --	2,750 5,000	2,500 5,000
Other Receipts	757		757
Total Receipts	47,814	7,960	55,774	33,719

	Unrestricted funds	Restricted funds	Total 2026	Total 2025
Payments
Support for projects in Uganda
• Demonstration Farm, Nakyaka	640	--	640	3,080
• WCVA Wales Africa grant for FARLU Institute	--	--	--	3,837
• Other support for development of FARLU Technical &Vocational TrainingInstitute,Ngora	30,140	9,739	39,879	16,737
• Sponsorship of training for individual young people	125	1,125	1,250	1,250
• Ngora management support	5,086	--	5,086	5,086
• Permaculture courses	9,650	2,750	12,400	7,697
Trustees’ and volunteers’ expenses	--	--	--	--
Expenses related to fund-raising	50	--	50	413
Printing and other administrative costs	729	13	742	323
Bank charges	603	--	603	681
Accounting and examiner’s fees	450	--	450	450
Miscellaneous	--	--	--	115

Total payments	47,473	13,627	61,100	39,669
Net of Receipts/(Payments)	341	(5,667)	(5,326)	(5,950)

Cash funds on 28th February 2025		3,214	6,237
Cash funds on 28th February 2026		3,555	570	4,125

	Details		Unrestricted funds	Restricted funds
STATEMENT OF ASSETS AND LIABILITIES AT 28TH FEBRUARY 2026
Cash funds			3,555	570
Other monetary assets			-	-
Investment assets			-	-
Assets retained for charity’s own use.			-	-
Liabilities			450	-

Approval of accounts by the Executive Committee (Trustees) of Dolen Ffermio (Farming Link)

Date of approval: 9/6/26 Signed on behalf of the Executive Committee

Signature	Name	Position
Lorna Brown	Lorna Brown	Chair
P M Gunnell	Peter Gunnell	Treasurer

NOTES TO THE ACCOUNTS FOR YEAR ENDED 28[th] February 2026.

Accounting Conventions

1 The financial statements have been prepared using the historical cost convention on a receipt and payments basis.
2 Income is made up of mainly donations, restricted and unrestricted and grants.
All receipts and payments relate to general charitable income and
3 expenses.
4 Charity Trustees are only paid to cover out of pocket expenses.
5 There is no reason to suggest that the charity will not continue as a going concern.