REGISTERED CHARITY NUMBER: 1127661
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
FOR
BUILDING SCHOOLS FOR AFRICA
Harrison Black Limited Pyle House 136/137 Pyle Street Newport Isle of Wight PO30 1JW
BUILDING SCHOOLS FOR AFRICA
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 |
BUILDING SCHOOLS FOR AFRICA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The trustees present their report with the financial statements of the charity for the year ended 31st March 2021. 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 of the Charity include;
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A. The advancement of education in Africa.
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B. The advancement of health in Africa.
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C. The relief of poverty in Africa.
Activities include fundraising events in order to finance the building of schools, toilets and the provision of clean water in Cameroon in collaboration with partner NGO SHUMAS (Cameroon).
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BUILDING SCHOOLS FOR AFRICA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
ACHIEVEMENT AND PERFORMANCE
As predicted in last year's report, much of our funding this past year has gone towards supporting projects aimed at helping internally displaced people (IDPs), fleeing civil conflict. These include 'pop-up schools' for children now living in jungle areas as well as expansion and refurbishment of existing school in order to accommodate the influx of refugee children into the safer areas.
The twin threats of civil unrest and COVID-19 have made conditions for our partners SHUMAS, all but impossible. SHUMAS chairman, Stephen, has been identified as a useful and capable go-between by both non-state armed forces and government armed forces. He has many times been threatened and is now rarely able ot leave his house. However, he now strikes a more optimistic note and feels that the situation is starting to ease slightly. Some schools are now reopening and armed conflict is easing in some areas. The situation is still very bad in Kumbo however and the Biofarm remains closed. Tragically, a SHUMAS employee, Gerard, recently had both hand blown off by a grenade. Stephen will keep us informed about his progress.
Despite all this, SHUMAS continues to achieve astonishing results with the funds that we send to them. Stephen informs us that organisations such as UNICEF are constantly amazed by the results achieved by the BSFA/SHUMAS partnership.
Stephen has identified several suitable projects for the year ahead and these include both school building and projects aimed at rehabilitation of a generation of children who have been denied education in their war-torn country.
Projects completed and handed over this year include:
School projects:
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Pop-up community school in IDP settlement Nkah
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Pop-up community school in IDP settlement Benakuma
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Didactic materials for the IDP community schools at Chinde and Bafia
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Ecole Publique Mendazi, Centre region (to be handed over in the last week of April 2021)
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GBHS Bekoko - Science lab and equipment
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CS Jakiri - A new roof, further refurbishment and additional benches
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CS Charles Luanga, Up station Bamenda - 3 classrooms, new office and latrine
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St John's Primary/Nursery School Bamenda - New latrine and additional benches
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St Joseph's High School Bamenda - Science lab refurbishment and equipment
Health Centres:
- St Odile, Edea, Littoral region - Solar panels to power incubators and fridge in maternity wing
Other projects:
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Emergency humanitarian relief project for 1000 IDPs in NW region - including the provision of shelter kits, WASH kits, first aid kits and training, baby delivery kits and new baby kits, training for household water purification, training in production of re-usable sanitary pads, training in Essential Family Practices, Psycho-social counselling, social cohesion and peace-building. As well as the restoration of livelihoods training and provision of start-up materials.
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Emergency humanitarian relief project for 700+ Fulani IDPs in Kourap - including livelihood restoration training and provision of start-up materials, along with the construction of two latrines.
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BUILDING SCHOOLS FOR AFRICA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
- Transportation of 900 sacks of rice from Sabongari village in the NW region to Bafoussam in West region. This was a consignment of emergency food supplies for vulnerable IDPs.
Projects completed but still not handed over, due to the political crisis:
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GS Keonom (Eucalyptus and Bamboo Crown - 2016)
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GS Nketisoh (Sunesis - 2016)
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GS Kungoh (Market Makers - 2016)
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GSS Ichim (Rotary and BSFA collaboration - 2016)
A new funder, James Golding, a games developer, inspired by Positech and Aras Prankivicius. He has funded the construction of the primary school at CS Charles Luanga and has followed this up with additional funds for a borehole and benches.
Thanks once again to all trustees, especially Marianne who, once again, has gone above and beyond in order to keep the show on the road!
FINANCIAL REVIEW
The total incoming resources for the year amounted to £272,123 (2020 - £118,454), while total resources expended amounted to £175,662 (2020 - £255,899). This produced a net surplus of £96,461 (2020 deficit - £137,445).
It is the policy of the Charity not to hold reserves, but to transfer funds on a project by project basis when appropriate.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity was formed in December 2008 by trust deed and registered as a charity in January 2009. The Charity works closely with a partner organisation, Strategic Humanitarian Services (SHUMAS) of Cameroon.
Future trustees are appointed for a term of five years by a resolution of the trustees passed at a meeting called under clause 15 of the trust document.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1127661
Principal address
Westbrook Cottage Pondwell Hill Ryde Isle of Wight PO33 1PY
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BUILDING SCHOOLS FOR AFRICA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Trustees
N W T Hayward I S Johnson Mrs M Johnson Dr J S Moore S A Whitman
Independent Examiner
Elizabeth Dack FCA FCCA Harrison Black Limited Pyle House 136/137 Pyle Street Newport Isle of Wight PO30 1JW
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. N W T Hayward - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUILDING SCHOOLS FOR AFRICA
Independent examiner's report to the trustees of Building Schools For Africa
I report to the charity trustees on my examination of the accounts of Building Schools For Africa (the Trust) for the year ended 31st March 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of _ which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Elizabeth Dack FCA FCCA Harrison Black Limited Pyle House 136/137 Pyle Street Newport Isle of Wight PO30 1JW
Date: .............................................
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BUILDING SCHOOLS FOR AFRICA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021
| 2021 Unrestricted Restricted Total fund fund funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 272,123 - 272,123 EXPENDITURE ON Raising funds Raising donations and legacies 360 - 360 360 - 360 Charitable activities 2 Overseas projects 175,302 - 175,302 Total 175,662 - 175,662 NET INCOME/(EXPENDITURE) 96,461 - 96,461 RECONCILIATION OF FUNDS Total funds brought forward 24,254 - 24,254 TOTAL FUNDS CARRIED FORWARD 120,715 - 120,715 |
2020 Total funds £ 118,455 562 562 255,338 255,900 (137,445) 161,699 24,254 |
|---|---|
The notes form part of these financial statements
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BUILDING SCHOOLS FOR AFRICA
BALANCE SHEET 31ST MARCH 2021
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Debtors 6 25,744 - Cash at bank 94,971 - 120,715 - NET CURRENT ASSETS 120,715 - TOTAL ASSETS LESS CURRENT LIABILITIES 120,715 - NET ASSETS 120,715 - FUNDS 7 Unrestricted funds TOTAL FUNDS |
2021 Total funds £ 25,744 94,971 120,715 120,715 120,715 120,715 120,715 120,715 |
2020 Total funds £ 375 23,879 |
|---|---|---|
| 24,254 | ||
| 24,254 | ||
| 24,254 | ||
| 24,254 | ||
| 24,254 | ||
| 24,254 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. N W T Hayward - Trustee
............................................. I S Johnson - Trustee
The notes form part of these financial statements
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BUILDING SCHOOLS FOR AFRICA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
continued...
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BUILDING SCHOOLS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
2. GOVERNANCE COSTS
Accountancy costs are met by Harrison Black Accountants via donation.
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
Trustees' expenses
Trustees expenses for the year ended 31st March 2021 came to £NIL (2020 - £817).
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2021 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 118,455 - EXPENDITURE ON Raising funds Raising donations and legacies 562 - 562 - Charitable activities Overseas projects 255,338 - Total 255,900 - NET INCOME/(EXPENDITURE) (137,445) - RECONCILIATION OF FUNDS Total funds brought forward 161,699 - |
2020 Total funds £ 118,455 562 562 255,338 255,900 (137,445) 161,699 |
|---|---|
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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BUILDING SCHOOLS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| fund | fund | funds | ||||
| £ | £ | £ | ||||
| TOTAL FUNDS CARRIED | ||||||
| FORWARD | 24,254 | - | 24,254 | |||
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Other debtors | 25,744 | 375 | ||||
| 7. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 1.4.20 | in funds | 31.3.21 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 24,254 | 96,461 | 120,715 | |||
| TOTAL FUNDS | 24,254 | 96,461 | 120,715 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in | funds | |||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 272,123 | (175,662) | 96,461 | |||
| TOTAL FUNDS | 272,123 | (175,662) | 96,461 |
continued...
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BUILDING SCHOOLS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.19 | in funds | 31.3.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 161,699 | (137,445) | 24,254 |
| TOTAL FUNDS | 161,699 | (137,445) | 24,254 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 118,455 | (255,900) | (137,445) |
| TOTAL FUNDS | 118,455 | (255,900) | (137,445) |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| movement | At | ||
| At 1.4.19 | in funds | 31.3.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 161,699 | (40,984) | 120,715 |
| TOTAL FUNDS | 161,699 | (40,984) | 120,715 |
continued...
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BUILDING SCHOOLS FOR AFRICA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 390,578 390,578 |
Resources Movement expended in funds £ £ (431,562) (40,984) (431,562) (40,984) |
|---|---|---|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2021.
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BUILDING SCHOOLS FOR AFRICA
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid claimed Corporate Donations Total incoming resources EXPENDITURE Raising donations and legacies Just Giving charge Charitable activities Overseas Projects Travel expenses General expenses Support costs Finance Bank charges Governance costs Accountancy Total resources expended Net income/(expenditure) |
2021 £ 46,151 53,875 172,097 272,123 272,123 360 174,355 - - 174,355 447 500 175,662 96,461 |
2020 £ 28,125 375 89,955 118,455 118,455 562 253,204 813 175 254,192 646 500 255,900 (137,445) |
|---|---|---|
This page does not form part of the statutory financial statements
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