REGISTERED CHARITY NUMBER: 1127661
REPORT OF THE TRUSTEFS AND
UNAUDITED FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31sr MARCH 2024
BUIUIING SCHOOIS FOR AFiUCA
East l)thy
Kit¢ Hill
Wootton Bridge
Isk of wI￿t
P033 41A

BUILDING SCHOOLS FOR AFRICA
CONTENfs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MkRCH 2024
Pate
Report oftbe Truste
I to 2
Independent ExAmlmerfi R•port
Statement of Flnan¢W Aedvlt
B*]an¢¢ Shett
Nol¢s to th¢ FIBa*¢knl St•l¢••nts
6 10 10
D¢¢aSled Slatem¢nt ofnun¢lAI AthItI¢•

BUILDING SCHOOIS FOR AFRICA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31￿ MARCH 2024
The trustees present their report with the fllwlcial statements of th¢ Charity for the w ended
3 1st March 2024. The trust¢es have thpted th¢ JKovision$ of A¢counting and Reporting by Charities:
Ststement of Recommended Practice applicable to clwities wing their a¢¢ounts in accordanc¢ with the
Finan¢ial Rewting Standard applicable in th¢ UK and Republic of Ereland (FRS 102) (¢ffectiv¢ l January
2019).
Objectives of the Cbarity Incl￿¢.
A. The adVanCem￿t of a￿tIon in Afric
B. The advancement of k81th in Afric&
C. The relief of poverty in AfricL
Activities include fundraising events in order io financ¢ the building of schools, toilets and the provision of
¢lean water in Cameroon in collat￿￿tIon with prtherNGO SHUMAS (Cameroon).
ACHIEVEMENT AND PERFORMANCE
Thwe has been little clwige in the twin challenges of ￿on{MIC doWn￿rn and civil unrest in cymeroo￿ bu¢
there are some hopeful SI￿ of improvemenL Althougb there ate still p￿iOdS of lockdown in the anglophone
are4 travel around the Country is a littl¢ ￿8•¢T and violent ¢onflict is less in eviden¢
The charity has continued lo • inteTn81ty displxed peop14 eycialty with the
Empowernient for Educalion progrwnm4 whic14 this year, the sponsorship of an￿er So women.
Funding has tho been obtained for an antenatsl and child health annexe whi¢h should be completed during
the next few and nmny of the b•efKiwies of this serYi¢c will be women from the IDP community.
Howev¢r, BSFA also continues UTrde￿e ¢apital sch￿1 projects Wlth thre¢ schools being funded this year•
including OUT largest¢ver nin¢-classroom construdion with money fer six ¢lassrooms ￿MITrg from the
charity and three fU￿led by th¢ community. a 8CAid exwnple of pllrticipatory development. We also continu¢
to fund various water projects with one borehole completed and onc enlarged catchment schem¢ underway.
BSFA has shown optimism ith the firture by cffaling a new website. a Noject that has been h¢*d by Stuart
(trustee) Ind which is almost complete.
A$ thlways* we thank our most generous donors withcwt whom non¢ of this would be possibk and it is so
heart¢nin& year on year to Work with individual&families and l)usinesses who hav¢ caught the vision of
sharing wealth for th¢ benefit of others. Despitr the many ch8lleng¢s. th¢ ¢harity I￿n&In$ fin8nci&lly viabk
and ¢apabl¢ of continuing to fund humaniwian and development projects into the n¢xt year and beyc•d.
Thanks to all tn￿tee3 for their loyalty, pers¢¥￿¢¢ and h8rd work and to Kat4 our indefatigable Minuie
Secretary. As alway4 thank )Y>u to MAriann¢ fLY keeping the ship on C￿rse.
FINANCIAL REVIEW
The totsl incoming tesouTf¢S for the year amounted ￿ £209,139 (2023 - £48260). while tot•l resourc¢s
cxpended amounted to £135214 (2023 - £80.1461 This produced a nd surplusl(defi¢it) of £73925 (2023
(£31,886)).
It 15 the poli¢y of the Charity to t￿Id reserves Ixrt ￿ tr4nsfer on a proje¢l by Project basis when
appropriate.
Page I

BUILDING SCHOOIS FOR AFRICA
REPORT OF ThE TRUSTEES
FOR THE YEAR ENDED 31sr MARCH 2024
STRucfuRL GOVERNANCE AND MANAGEM
The Charity was in D¢¢¢mber 21x18 by trust d¢ed and registered as a charity in January 2(X)9. The
Charity works closely with a partsw organisation, Strategic Humanitsrian S¢rYice5 (SHUMAS) of
Cam¢TOOn.
Future tnotees are appointed for a terni of fiv¢ years by a resolution of the passed at a meeting
ealled under¢iause 15 of the trust docuffl￿L
Registered Cb*rity n•mber
1127661
PrindpAI Addre
W¢stbrook Cott
Pondw¢ll Hill
Ryde
tsle of Wi8lA
P033 IPY
Trn$¢ees
N W T Hayward
I S Johnson
Mrs M Jolllwn
Dr J S Moor¢
S A Whitman
A G Hindle
Independent Examimr
Elizabdh Dack FCA FCCA
HarTison Bl•ck Limited
East Quay
Wootton Bridge
Isle of Wight
P033 4LA
Approved by order of th¢ tthrd of trU￿ets <xi .........
signed on its behalf by:
NWT

INDEPENDENf EXAMINER'S REpoirr TO THE TRUSTEES OF
BUILDllYG SCHOOIS FOR AFRICA
Ind¢pendent examiner's report to ihe trnstee¥ ofBuildlng S¢hoo18 For Afr&ea
I report to the charity tTUStees on my examination of the accounts of Building Schools For Africa (the Trust)
for th¢ year ended 3 1st M￿ch 2024.
Responsiblllties #nd bwis of report
As the charity tn￿tee5 of the Trusl you are responsible for the preparation of the accounts in a¢eordan¢e with
th¢ requir¢ments of the Charities A¢t 2011 Cthe Act).
I report in r¢spect of my examination of the Trnsts a¢￿￿nts Chrried out under Section145 of the A¢t and in
¢aTrying out my examination I hav¢ followed all appli¢abl¢ Dir¢¢tions given by the Charity Commission
nd¢r Section 145(5Xb} of the ACL
Independent ¢￿miner'S st*t¢menl
I have completed my ¢xaminatton. I confirni that no material matter5 have ¢ome to my att¢ntion in
nnection with the examinktion giving me cau5¢ to b¢lieve ihat in any material r¢spect:
ac¢ountin8 record5 were not kept in respect of th¢ Trust as required by S¢¢tion 130 of th¢ Act; or
the a¢¢ounts do not accord with those records; or
the accounts do not comply with th¢ applicable requirements concmiing th¢ ftirni and con*nt of
accounts set ￿t in the Charities (Accounts and Reports) R¢8ulations 2008 other than any requiTement
that the accounts give 2 true and fair vi¢w which is nc* a matter consid¢Ted as part of an independent
examination.
I hav¢ no concerns and have com¢ across no other matters in Connection with the cxamination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to b¢
reached.
Elizabeth Da¢k FCA FCCA
Harrison Black Limited
East Quay
Kite Hill
Wfy)tton Bridge
Isle of Wight
P033 4LA
4JWth¥
Date: ..
Pa8¢ 3

BUILDING SCHOOLS FOR AFRICA
STATEMENT OF FINANCL4L AcrivrriES
FOR THE YEAR ENDED 31￿ MARCH 2024
2024
Totsl
2023
un￿str1¢t￿l Re51ricted
fund5
INCOME AND ENDOWMENTS FROM
Donation8 and1¢8acies
2W.139
209,139
48260
EXPENDITURE ON
R*tslni funds
Raising donations WMI leBaci#s
1,047
1,047
716
lJ147
1.047
716
Charltable Aetlvld
Ovtrseas ￿0jeCts
134,167
134167
79,430
To¢al
135314
135314
80.146
NET INCOMEI(EXPENDITURE)
73925
73925
(31,886)
RECONCILIATION OF FUNDS
To￿1 funds brou8ht fonvard
2V90
24.490
56.376
TOTAL FUNDS CARRIED FORWARD
9&413
98,415
24.490
The no*s forni part of these fu￿￿la1 Slaemenis

BUILDING SCHOOLS FOR AFRICA
BALANCE SHErr
31ST MARCH 2024
2023
unrestri￿ Rtstricl¢d Totsl
fut
•di
funds
De￿orS
Cash a¢ bank
98A15
9VIS
23.079
9V15
9&415
24.490
9ViS
98815
24.490
TOTAL ASSETS LESS CURRENT
9V15
98hlS
24.490
NET ASSETS
9&415
9&415
24,490
Unrestricted funds
98h15
24,490
TOTAL FUNDS
98,415
24.490
The
cial
¢mMts were approved by the B0￿d of Trust¢eJ and authori8￿ for issue on
.. and were SI￿ (m its ￿h1]r by:
Ha￿Vard- Tru8te¢
M Johnson- Tn￿te¢
The notes fm Fwrt of thes¢ finan¢ial ststem¢nts
Page 5

BUILDING SCHOOiS FOR AFRtCA
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POIJCILS
Bayls ofpreprlnz the fu￿n￿lI statements
The financial ststements of the charity. which is a public ben¢fit entity under FRS 102. have b¢¢n
prepAred in accordance with the Clwities SORP (FRS 102) 'Ac¢ountins and R¢portiDg by Charities:
Stst¢ment of Recommended PTactice applicabk to rharities waring their a¢￿urtts in accordan¢¢
with the Financial Repmlrting Standard applicable in the UK and R¢publi¢ of Ir¢land (FRS 102)
(effective l January 2019y. Financial Re￿rtIng Standard 102 'The Financial Reporting Stsndard
applicabk in the UK and RepubliG of I￿14nd, and th¢ Chariti¢S Act 2011. Tr rinancial statements
have been prepared under the historical eost ¢￿ventIon.
ID¢ome
All income is recognised in the Slatem￿l of Financial A¢tivitics oKe th¢ ¢harity has ¢ntitl¢ment to
the funds, it is probabk that the incomc will be received and the amourtt can be mAsured reliably.
Eypendithre
Liabilities aTe re￿nIsed as ¢xFndilure as soon •s there is a legal or constrUCtiv¢ obligation
Committing the charity to that expenditure, it is wob8bl¢ thai a transfer of ec￿0MlC benefits will be
r¢quired in settlemcrf and the amount of the obligation ¢)n rneasu￿ reliably. Expenditure is
a¢eountd for on an XCTuals basis and has been cl8ssif*d under headings that a8gre8at¢ all cost
related to the category. Whar ¢osts ¢•nnot be directly attributed to particular headings they hav¢
i*en all(K4ted to a¢tiviti¢s on a basis consistent with the use of resour
Taxatlon
The charity is exempt from tax (M) its ¢haritabk activities.
Fund aceoundng
Unrestricted funds can b¢ used in a¢c(Ydancc with the ¢haritsble objectives at the discretion of the
Irustees.
Rthict¢d fiumls can (xdy b¢ used fv particular restrictd purposes within the objects of the charity.
Re*riction5 •xise specif￿d by the th)nor or when fund5 •re raised for pirticular restricted
purpose
Further explanation of the oatyye and purpose of each fvnd is inclytsl in the n(>tes to the financial
statements.
Pase 6
eon¢inued...

BUILDING SCHOOLS FOR AFRtCA
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR EIWED 31ST MARCH 2024
RAISING DONATIONS AND LEGACIES
2024
2023
Just Giving char8C
Support costs
216
831
216
500
1,047
716
GOVERNANCE COSTS
Accountancy ¢osts met by Harrison Black Accountsnts via donation.
TRU￿E[SI REMUNERATION AND BENEFITS
There were no trnst¢es' remun¢ration or other bcnefits for the year ended 31 st March 2024 nor for th¢
y¢ar ended 31st MAr¢h 2023.
Trust•e8' ¢xpen
Tru*#S ¢xpenKs for th¢ year totslled £nil (2023 - £nil).
STAFF cosrs
The av¢ra8e monthly number of ¢mploy¢es during the year was as follows:
2024
2023
No employ￿$ re¢¢ived emoluments in exc¢sg of £60,000.
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfIviTIES
Unrestrictsd R¢strict¢d
fund
fund
Total
funds
NCOME AND ENDOWMEP4TS FROM
Donations and legaGies
48,260
48260
EXPENDITURE ON
Raising fulld8
Raising donations and legacles
716
716
716
716
ChArithble a¢tivlti
Oversea5 projects
79,430
79.430
Totsl
80,146
80,146
Page 7
¢ontinued...

BUILDING SCHOOLS FOR AFRICA
NOTES TO THE FINANCIAL ￿ATEMENTS. conthimed
FOR THE YEAR ENDED 31ST MARCH 2024
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL A￿1vITIEs. continned
fund
fund
funds
(31.886)
(31,886)
RECONCILIATION OF FUNDS
Total funds brought forward
56J76
56,376
TOTAL FUNDS CARRIED
FORWARD
24.490
24.490
2023
Other debtots
movement
in fithds
At
31.3.24
At1.4.23
Unrestricted funds
24N90
73,925
98N15
TOTAL FUNDS
24A90
73925
98,41S
Net movemMI in fimds included in th¢ above are as follows:
In¢oming Resour¢¢s Movement
in funds
Unrejtrieted fuads
Genernl fund
209.139
(13&214)
73925
TOTAL FUNDS
209.139
(135314)
73,925
Page 8

BUILDING SCHOOLS FOR AFRICA
IYOTES TO THE FINANCIAL ￿ATEME￿rs. eonliwwed
FOR ThE YEAR ENDED 31ST MARCH 2024
MOVEMENT IN FUNDS. thnthiwed
ComparAthies for Move￿￿1 In f•nd¥
Net
movement
in funds
At 1.422
31,3.23
UDrestrlet¢d fllnds
G¢neral fund
56J76
(31,886)
24.490
56J76
(31.886)
24.490
Comparntive net movement in funds included in the altht are As follows:
Incomin8
Resources Movemeni
r¢soU￿¢S expended
in funds
Unmtrlcl¢d fuBd•
Oenernl fund
4&260
(80.146)
(31,886>
48.260
(80,146)
(31,886)
A Gurrent year 12 months and wior )w 12 months ¢LMnbined position is 15 follows:
Nel
movement
in funds
Ai
31J.24
At 1.422
Umrestrkted f*Dd•
Gencrnl fund
56,376
42.039
98.415
56,376
42.039
98,415
Pa8e 9
continued...

BUILDING SCHOOIS FOR AFRICA
NOTES TO THE FINANCIAL ￿ATEMENTs. ¢MflnMed
FOR THE YEAR KNDED 31sr MARCH 21n4
MOVEMENT IN FUNDS. eontlA•ed
A current year 12 months and prior )tar 12 months combined net movement in fund4 in¢luded in thc
above are 85 follows:
I￿1￿$ Res(Mr￿S Movem¢nt
UnreJtrlcted fttnds
Genernl fimd
257J99
(215J60)
41039
TOTAL FUNDS
257J99
(215,360)
42.039
There were no related wty transactions for the )tar ended 3 IA March 2024.
Pa8e 10

BUILDING SCHOOLS FOR AFRICA
DETAILED STATEMENf OF FINANCIAL ACllVITIES
FOR ThE YEAR ENDED 31￿ MARCH 2024
2024
2023
COME AND ENDOWMENrs
l)oDatiOO8 and leg4eles
Donations
Gift aid ¢l#imed
Corporal¢ Donations
19?70
620
189.149
12,701
(14,441)
50,000
209,139
48.260
Total Incomlng r¢8ourttJ
209.139
48260
EXPENDITURE
RAi¥iDg donatRons and legAcles
J￿$1 Givin8 charge
216
216
Ch*rltsble aetfvltles
Overseas Projects
Travel ¢xpenses
134.167
77J60
1,818
134,167
79.178
Support costs
Flnanee
Bank charg¢s
331
252
Gov¢rnAnce Costs
Account4n¢y
soo
Total Tesources expended
135314
80.146
Net IDcomel(expellditsre)
73,925
(31,886)
This pag¢ does not forni part of the statutory financial statem¢nts
Pagell