## **STARFISH Zambia Life changing Opportunities…** ## **Financial Statement For the period 1[st] Jan 2024 to 31 December 2024** Address: Starfish Zambia 91 Newtown Road Newbury Berks RG14 7DD Trustees: Mark Sheircliff Carolyn Sheircliff Roger Ryton Shelley Bowden Shirley Springer Kristiina Reed Bankers Nat West PLC Newbury Berks ## **Trustees' Report for the 1[st] Jan 2024 to 31 December 2024** The trustees submit their report together with the financial statements for the year to 31 December. ## **Trustees' Statement** This Report is to ensure the compliance of Starfish Zambia to the relevant Charity legislation, detailed below. Charity legislation requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus for that period. In preparing these financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgments and estimates that are reasonable and prudent; - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. www.starfsh-zambia.org Reg charity number 1126909 The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the Charity and to enable them to ensure the financial statements comply with the Charities Act 1993. ## **Objects of the Charity** Starfish Zambia was created under Deed on 6[th] October 2008 initially named Starfish UK and registered under the Charities Act 1993, Charity Registration Number 1126909 with the following object: - To provide vocational college education to young people in the developing world to enable them to fulfil their potential and obtain a career though which they can raise their standard of living and that of their families. This was expanded in 2018 with: - To provide financial support to the “Starfish Academy” Pre-school, so that the fees charged to parents are lower than the market rate. Starfish Zambia does not assume responsibility for the day to day running of the Pre-school or for health and safety issues. www.starfsh-zambia.org Reg charity number 1126909 ## **Chairman's Report for the period to 31 December 2024** ## **1. Development Activities and Achievements** This is our **16[th]** full year of operation and we now have 107 students having completed or in the process of doing their course, and over 130 pupils in our Pre-School. ## a. Starfish Students in Zambia This year we had a total of 27 Zambia projects active of which 25 are college students (including those who are being supported to do vocational training). 2 have been given support to start a small business. Shown below is the 2024 cohort. |Bernadette Silimbo|Nursing|Kafue| |---|---|---| |Doreen Kaimbo|Nursing|Ronald Ross Hospital| |Chakwanda Muyutu|Clinical Science|Levy Mwanawasa Medical University| |Mirriam Chomba Chibwili|Nursing|Mufulia College| |Cynthis Mukupa|Mental Health Nursing|Levy Mwanawasa University| |Vitama Mbao|Clinical Medical Science|Kafue Institute of Health Sciences| |Mirriam Chibwili|Nursing e-learning|Ronald Ross Hospital| |Agape Chululuka|Nursing e-learning|Ronald Ross Hospital| |William Ngoma|Clinical Medicine|Ronald Ross Hospital| |Charles Mumba|Nursing|Ronald Ross Hospital| |Lydia Mtonga|Nursing|Mufulira College of Nursing| |Tina Kamukwamba|Nursing|Makeni Apex Medical College| |Deborah Kaluwasha|Nursing|Woodlands University College| |Dorica Kasambala|Nursing|Blessings University of Excellence| |Margaret Namubiru|Elderly care|Kampala College| |Aquila Mulenga|Building costs-School|Mulenga compound| |Patrick Silwese|Medicine|CBU| |Charles Mumba|Subsistence|Ronald Ross Hospital| |Modreen Falanga|Catering|St Joseph Community Centre| |Josephine Mumba|Catering|St Martha’s Skills Training Centre| |Esther Sefelino|Tailoring|CMN Fashion Training Centre| |Hope Makosha|Tailoring|CMN Fashion Training Centre| |Annie Masamba|Assorted Food Business|Home| |Darlington Kankomba|Charcoal Business|Home| |MemoryMwansa|Tailoring|CMN Fashion Training Centre| |MemoryMumba|Tailoring|CMN Fashion Training Centre| |Hope Mutale|Tailoring|CMN Fashion Training Centre| ## **Lives are being transformed, and self respect is being born in some who have never previously had much cause to value themselves.** ## b. Starfish Academy In May 2018 we set up a new Pre-School called Starfish Academy with one of our recent graduates, Mirriam Mukaba, a former Starfish student who qualified as an Early Years Teacher. Mirriam wanted to set up a Pre-School in a poor area, and charge just £4 per month. This gives poor children a chance to start Primary School on the same footing as those from better-off areas. This is the first hurdle of inequality faced by someone from a poor background. In 2018 we refurbished and redecorated the School Building and had a class of 35 children with 2 teachers plus Mum as a classroom assistant. In 2019 we expanded the School with an additional class room and a new loo block. www.starfsh-zambia.org Reg charity number 1126909 In 2020 we have funded a new wall and gates to protect the front of the School from the newly resurfaced (and therefore more dangerous) road. In 2022 there was a major robbery and we chose to make good the damage and loss, and pay for increased security, which together cost in the region of £4,000 In 2023 we have continued to invest in the School and pay towards salaries for staff. In 2024 we invested further in the School to help address some findings from an inspection. There were primarily the lack of a sick room and the need for more toilets. This involved an additional cash injection of about £3,000 in addition to the usual amounts for Salary support. We now have over 140 children in regular attendance and a staff of 6 ## c. Civil Engineering in partnership with the Institution of Structural Engineers 2018 saw the graduation of our second Civil Engineering Student, Fanwell Phiri, fully sponsored by the UK Institution of Structural Engineers. In 2021 we had the graduation of our third Student, Lina Dzeka, and last year we had two more graduates Jelly Hantambo (subject to some exam resits) and Mercy Nachilima. One final student, Elijah Mukapu has completed his studies now. Our thanks go to Brian Ayling who helped set this arrangement up back in 2011 and Darren Byrne of the IStructE. ## d. Gambia Projects During 2024 we have started three projects in The Gambia, as well as the work in Zambia. These are - Supporting a lady called Mariama Jallow with 4 children to start a small restaurant, and to pay for the three school-age children to go to School while this business is being established. This involved an investment of £2,000 this year. - Supporting a young farmer called Sang Jatta with a monthly payment of £120 to accelerate the establishment of his farm. - Supporting a young lady called Fatou Jobe to build a chicken house in order to be able to derive an income from egg production. This cost £883. Note that payment for these is normally made with Western Union, from a bank account of the Trustees, as this is the most efficient way of transferring funds each month. These amounts are then credited back to the Trustee. www.starfsh-zambia.org Reg charity number 1126909 ## **2. Finances** Our income and expenditure are shown in the Statement of Financial Activities below. We will be taking on one or two more students in early 2024 and will continue to fund the Pre-School. **We continue to operate on a principle of 100% efficiency with regard to all donations by ensuring that all overheads, as well as some of the student funding, comes from the trustees.** A special thanks is due to CICA (Children in Crisis Africa) and in particular the Rev Erica Lugg, chairperson of CICA, for their partnership and support since the inception of Starfish Zambia. Also to Margie Ntala who tirelessly administers Starfish in country as well as supporting CICA. ## Reserves Policy The Chair of Trustees commits to making up any shortfall, should one arise, to ensure that all students in the current cohort are funded to completion. ## Investment policy The capital of the charity is invested in a deposit account with Nat West Bank PLC. ## Risk management Risk is minimised by holding all funds with a high street bank, currently Nat West Bank Plc. ## Trustees A full list of the trustees who served during the period is shown above. - Mark Sheircliff (Chairman) - Carolyn Sheircliff - Roger Ryton - Shelley Bowden - Shirley Springer - Kristiina Reed ## Notice of error In doing the accounts this year I discovered that I inadvertently used the Starfish credit card for amounts in May in Stockholm, amounting to a total of £529.58. This has been credited back to Starfish on 1[st] January 2025. No further action is required. ## Gambia projects payments Note that the most efficient way to pay for the Gambia projects www.starfsh-zambia.org Reg charity number 1126909 ## **Statement of Financial Activities for the period ended 31 December 2024** |BROUGHT FORWARD|**£1,129**| |---|---| |INCOME|| |Donations by Trustees|£11,520| |Other Donations|£12,695| |Tax refund|£2,295| |**Total Income**|**£26,510**| |EXPENDITURE|| |Student and Zambia business funding|£9,934| |Starfish Academy funding|£5,616| |Gambia Project funding|£4083| |Trustee expenses|£0| |Amount taken in error and repaid 2025|£530| |CICA administration|£1,420| |**Total Expenditure**|**£21,636**| |CARRIED FORWARD|**£6,003**| ## **Cash flow** The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to produce such a statement under Financial Reporting Standard 1 'Cash flow statements'. ## **Notes forming part of the financial statements for the year ended 31st December** ## **1. Grants payable** A total of £19,633 was made to beneficiaries for 2024 funding. A total of £1,420 was made to CICA administration costs of running the office in Mufulira for the support of our work. This consists of £750 salary plus £670 to cover the costs of the office at 4 Lunzuwa Avenue. ## **2. Trustees' remuneration and expenses** No trustee remuneration this year. No trustee had any beneficial interest in any contract with the charity during the year. No donations other than those made by the trustees are used for reimbursement of expenses. ## **4. Taxation** The charity is a registered charity and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Approximately £6,000 is due from HMRC for gift aid. www.starfsh-zambia.org Reg charity number 1126909 ## **5. Debtors** None ## **6. Creditors** None ## **7. Independent Verification** Not required as our income was below £25,000 this year. END www.starfsh-zambia.org Reg charity number 1126909 ## **STARFISH Zambia Life changing Opportunities…** ## **Financial Statement For the period 1[st] Jan 2024 to 31 December 2024** Address: Starfish Zambia 91 Newtown Road Newbury Berks RG14 7DD Trustees: Mark Sheircliff Carolyn Sheircliff Roger Ryton Shelley Bowden Shirley Springer Kristiina Reed Bankers Nat West PLC Newbury Berks ## **Trustees' Report for the 1[st] Jan 2024 to 31 December 2024** The trustees submit their report together with the financial statements for the year to 31 December. ## **Trustees' Statement** This Report is to ensure the compliance of Starfish Zambia to the relevant Charity legislation, detailed below. Charity legislation requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus for that period. In preparing these financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgments and estimates that are reasonable and prudent; - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. www.starfsh-zambia.org Reg charity number 1126909 The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the Charity and to enable them to ensure the financial statements comply with the Charities Act 1993. ## **Objects of the Charity** Starfish Zambia was created under Deed on 6[th] October 2008 initially named Starfish UK and registered under the Charities Act 1993, Charity Registration Number 1126909 with the following object: - To provide vocational college education to young people in the developing world to enable them to fulfil their potential and obtain a career though which they can raise their standard of living and that of their families. This was expanded in 2018 with: - To provide financial support to the “Starfish Academy” Pre-school, so that the fees charged to parents are lower than the market rate. Starfish Zambia does not assume responsibility for the day to day running of the Pre-school or for health and safety issues. www.starfsh-zambia.org Reg charity number 1126909 ## **Chairman's Report for the period to 31 December 2024** ## **1. Development Activities and Achievements** This is our **16[th]** full year of operation and we now have 107 students having completed or in the process of doing their course, and over 130 pupils in our Pre-School. ## a. Starfish Students in Zambia This year we had a total of 27 Zambia projects active of which 25 are college students (including those who are being supported to do vocational training). 2 have been given support to start a small business. Shown below is the 2024 cohort. |Bernadette Silimbo|Nursing|Kafue| |---|---|---| |Doreen Kaimbo|Nursing|Ronald Ross Hospital| |Chakwanda Muyutu|Clinical Science|Levy Mwanawasa Medical University| |Mirriam Chomba Chibwili|Nursing|Mufulia College| |Cynthis Mukupa|Mental Health Nursing|Levy Mwanawasa University| |Vitama Mbao|Clinical Medical Science|Kafue Institute of Health Sciences| |Mirriam Chibwili|Nursing e-learning|Ronald Ross Hospital| |Agape Chululuka|Nursing e-learning|Ronald Ross Hospital| |William Ngoma|Clinical Medicine|Ronald Ross Hospital| |Charles Mumba|Nursing|Ronald Ross Hospital| |Lydia Mtonga|Nursing|Mufulira College of Nursing| |Tina Kamukwamba|Nursing|Makeni Apex Medical College| |Deborah Kaluwasha|Nursing|Woodlands University College| |Dorica Kasambala|Nursing|Blessings University of Excellence| |Margaret Namubiru|Elderly care|Kampala College| |Aquila Mulenga|Building costs-School|Mulenga compound| |Patrick Silwese|Medicine|CBU| |Charles Mumba|Subsistence|Ronald Ross Hospital| |Modreen Falanga|Catering|St Joseph Community Centre| |Josephine Mumba|Catering|St Martha’s Skills Training Centre| |Esther Sefelino|Tailoring|CMN Fashion Training Centre| |Hope Makosha|Tailoring|CMN Fashion Training Centre| |Annie Masamba|Assorted Food Business|Home| |Darlington Kankomba|Charcoal Business|Home| |MemoryMwansa|Tailoring|CMN Fashion Training Centre| |MemoryMumba|Tailoring|CMN Fashion Training Centre| |Hope Mutale|Tailoring|CMN Fashion Training Centre| ## **Lives are being transformed, and self respect is being born in some who have never previously had much cause to value themselves.** ## b. Starfish Academy In May 2018 we set up a new Pre-School called Starfish Academy with one of our recent graduates, Mirriam Mukaba, a former Starfish student who qualified as an Early Years Teacher. Mirriam wanted to set up a Pre-School in a poor area, and charge just £4 per month. This gives poor children a chance to start Primary School on the same footing as those from better-off areas. This is the first hurdle of inequality faced by someone from a poor background. In 2018 we refurbished and redecorated the School Building and had a class of 35 children with 2 teachers plus Mum as a classroom assistant. In 2019 we expanded the School with an additional class room and a new loo block. www.starfsh-zambia.org Reg charity number 1126909 In 2020 we have funded a new wall and gates to protect the front of the School from the newly resurfaced (and therefore more dangerous) road. In 2022 there was a major robbery and we chose to make good the damage and loss, and pay for increased security, which together cost in the region of £4,000 In 2023 we have continued to invest in the School and pay towards salaries for staff. In 2024 we invested further in the School to help address some findings from an inspection. There were primarily the lack of a sick room and the need for more toilets. This involved an additional cash injection of about £3,000 in addition to the usual amounts for Salary support. We now have over 140 children in regular attendance and a staff of 6 ## c. Civil Engineering in partnership with the Institution of Structural Engineers 2018 saw the graduation of our second Civil Engineering Student, Fanwell Phiri, fully sponsored by the UK Institution of Structural Engineers. In 2021 we had the graduation of our third Student, Lina Dzeka, and last year we had two more graduates Jelly Hantambo (subject to some exam resits) and Mercy Nachilima. One final student, Elijah Mukapu has completed his studies now. Our thanks go to Brian Ayling who helped set this arrangement up back in 2011 and Darren Byrne of the IStructE. ## d. Gambia Projects During 2024 we have started three projects in The Gambia, as well as the work in Zambia. These are - Supporting a lady called Mariama Jallow with 4 children to start a small restaurant, and to pay for the three school-age children to go to School while this business is being established. This involved an investment of £2,000 this year. - Supporting a young farmer called Sang Jatta with a monthly payment of £120 to accelerate the establishment of his farm. - Supporting a young lady called Fatou Jobe to build a chicken house in order to be able to derive an income from egg production. This cost £883. Note that payment for these is normally made with Western Union, from a bank account of the Trustees, as this is the most efficient way of transferring funds each month. These amounts are then credited back to the Trustee. www.starfsh-zambia.org Reg charity number 1126909 ## **2. Finances** Our income and expenditure are shown in the Statement of Financial Activities below. We will be taking on one or two more students in early 2024 and will continue to fund the Pre-School. **We continue to operate on a principle of 100% efficiency with regard to all donations by ensuring that all overheads, as well as some of the student funding, comes from the trustees.** A special thanks is due to CICA (Children in Crisis Africa) and in particular the Rev Erica Lugg, chairperson of CICA, for their partnership and support since the inception of Starfish Zambia. Also to Margie Ntala who tirelessly administers Starfish in country as well as supporting CICA. ## Reserves Policy The Chair of Trustees commits to making up any shortfall, should one arise, to ensure that all students in the current cohort are funded to completion. ## Investment policy The capital of the charity is invested in a deposit account with Nat West Bank PLC. ## Risk management Risk is minimised by holding all funds with a high street bank, currently Nat West Bank Plc. ## Trustees A full list of the trustees who served during the period is shown above. - Mark Sheircliff (Chairman) - Carolyn Sheircliff - Roger Ryton - Shelley Bowden - Shirley Springer - Kristiina Reed ## Notice of error In doing the accounts this year I discovered that I inadvertently used the Starfish credit card for amounts in May in Stockholm, amounting to a total of £529.58. This has been credited back to Starfish on 1[st] January 2025. No further action is required. ## Gambia projects payments Note that the most efficient way to pay for the Gambia projects www.starfsh-zambia.org Reg charity number 1126909 ## **Statement of Financial Activities for the period ended 31 December 2024** |BROUGHT FORWARD|**£1,129**| |---|---| |INCOME|| |Donations by Trustees|£11,520| |Other Donations|£12,695| |Tax refund|£2,295| |**Total Income**|**£26,510**| |EXPENDITURE|| |Student and Zambia business funding|£9,934| |Starfish Academy funding|£5,616| |Gambia Project funding|£4083| |Trustee expenses|£0| |Amount taken in error and repaid 2025|£530| |CICA administration|£1,420| |**Total Expenditure**|**£21,636**| |CARRIED FORWARD|**£6,003**| ## **Cash flow** The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to produce such a statement under Financial Reporting Standard 1 'Cash flow statements'. ## **Notes forming part of the financial statements for the year ended 31st December** ## **1. Grants payable** A total of £19,633 was made to beneficiaries for 2024 funding. A total of £1,420 was made to CICA administration costs of running the office in Mufulira for the support of our work. This consists of £750 salary plus £670 to cover the costs of the office at 4 Lunzuwa Avenue. ## **2. Trustees' remuneration and expenses** No trustee remuneration this year. No trustee had any beneficial interest in any contract with the charity during the year. No donations other than those made by the trustees are used for reimbursement of expenses. ## **4. Taxation** The charity is a registered charity and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Approximately £6,000 is due from HMRC for gift aid. www.starfsh-zambia.org Reg charity number 1126909 ## **5. Debtors** None ## **6. Creditors** None ## **7. Independent Verification** Not required as our income was below £25,000 this year. END www.starfsh-zambia.org Reg charity number 1126909 ``` From: Billy Sent: 18 February 2025 17:49 To: sheircliff@googlemail.com Cc: sheircliff@googlemail.com Subject: Re: Starfish Accounts Mark. I refer to the chain of emails below and our discussion on 18th Feb where you clarified a number of points Having reviewed the accounts of Starfish I am happy to confirm that I believe them to be a fair and accurate record of financial activity for the year in question ``` ``` Kind regards Billy Davidson BSc MRICS MBA Sent from my iPhone ``` ``` On 18 Feb 2025, at 17:20, sheircliff@googlemail.com wrote: ``` ``` From: W DAVIDSON Sent: 07 January 2025 09:38 To: sheircliff@googlemail.com Subject: Re: Starfish Accounts ``` ``` Mark - see attached spreadsheet i have used to do soe checks. ``` ``` Some items i don't quite understand - perhaps we can have a call sometime ? ``` ``` Billy ``` ``` ------ Original Message ------ From: sheircliff@googlemail.com To: wodavidson@btinternet.com Sent: Saturday, January 4th 2025, 18:58 Subject: Starfish Accounts ``` ``` Hi Billy, thanks for the offer of review, please see attached. Any time in the next month will be fine. ``` ``` Two points ``` ``` 1. We accidentally used the Starfish credit card in May in Stockholm, to the tune of £530. I only just noticed this when I did the accounts last week, and we have since refunded the amount as shown on the snapshot below. 2. Many of the payments we make, in particular to the Gambia, have to be done via Western Union, for which we have to use a personal bank account, not Starfish. You therefore see a number of payments back to our account to refund these. We can probably fish out the western union payments if you want to see them. ``` ``` Thanks ``` ``` Mark ``` ``` ```