Trustees. Annual Report for the period Period start date Period end date From 1st April 2024 To 31$1 March 2025 Section A Reference and administration details Charity name Suubi Africa (UK) Other names charity is known by Registered charity number (if any) 1129595 Charity's prlnclpal address 9 Whitehall Lane Iveston Consett, Durham Postcode DH8 7TA Names of the charity trustees who manage the charity Dates actod if not for whole ear Trustee name Offlce Ill any) Name of pèrson (or body) entitled toa oint trustee Ifan Keith Johnson Chairman Treasurer Full Year Michelle Bellamy Neville Steptoe Christine Steptoe Rebecca Powell Full Year Full Year Trustee Trustee Full Year Trustee Full Year Anne Jenkins Trustee Full Year Michael Hogan Kathleen Hill Trustee Full Year Trustee Full Year Marie McQuaid David Low Trustee Trustee Trustee Full Year 10 Full Year Carol Watson New Trustee appointed 1 St February 2025 12 14 15 16 17 18 19 20 Names of the trustees for the charity, if any. (for example. any custodian trustees) Name Dates acted if not for whole ear As above As above TAR March 2012
Names and addresses of advisers (Optional information) e of adviser Name Address NIA Name of chief executive or names of senior staff members (Optional information) Section B Structure, overnance and mana ement Descrlption of the charity's trusts Trust Deed Type of governing document leg IrLisI deed. conslitulion) How the charity is constituted leg. trust, association. company) Trust Trustee selection methods leg appointed by, elected by} Nominated. seconded and voted during Trustee Meeting. Addltional governance issues (Oplional inforniatlonl You may choose to include additional information, where relevant, about.. policies and procedures adopted for the induction and training of trustees., the charity's organisational structure and any wider network with which the charity works., relationship with any related parties., trustees, consideration of major risks and the system and procedures to manage them. Section C Ob'ectives and activities The charity's purpose as set out in the Objects (clause 3) of the Trust Deed dated 20th April 2009 9updated by Deed of amendment, accepted by Charity Commissioners 20.12.2016} 15.. Summary of the objects of the charity set out in its governing document 'To relieve the needs of children and their supporting family and other disadvantaged members of the community living in Africa who are in need due to financial hardship or are orphaned or abandoned and by such charitable means as the Trustees ma from time-to-time think fit,. TAR March 2012
The aim of the charity is to raise funds to support the delivery of services to children in Uganda. In attempling to achieve our aim, it is necessary to raise public awareness of the plight of the African children and their needs. These needs consist of dietary requirements, clothing, 8helter, medication, education. a sense of belonging and perhaps most importantly, knowing they are loved. In raising such awareness, we offer members of the public in the UK an opportunity to partake in financial and practical ways of helping, so they may have a sense of achievement in helping to raise the lifestyle of those who are less fortunate than they are. Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charlty Commlsslon on public benefit) In shaping our objectives for the year and planning our activities, the Trustees have had regard to the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity (PB2}'. The funds are used to support the development of a community where the needs of children as described in our objects are satisfied, to such an extent that they can, not only look after themselves as they mature, buy may help others to improve Iheir circumstances. In addition to caring for children within our home, we also provide funds for food, clothing, access to education, medical assistance, organised games, etc for children within the villages of the surrounding area. In attempting to achieve our aim, it is necessary to raise public awareness of the plight of the African children and their needs. These needs consist of dietary requirements, clothing, shelter, medication, education, a sense of belonging and perhaps most importantly, knowing they are loved. Additional details of objectives and actlvllles (Optional information) You may choose to include further statements, where relevant, about. policy on grantmaking: policy programme related investment., contribution made by volunteers. TAR March 2012
Section D Achievements and performance Summary of the main achlevements of the charlty during the year This year, we have raised vital funds to improve the comfort level and facilities in the overseas homes for residents and staff. We have continued to improve the comfort level and facilities in our homes for residents and staff. We have raised funds to support the ongoing provision of the House Mother role in House 1 and House 2 which provides vital pastoral support to the children. We have continued financial support to the running of the chicken farm, which brings in a small income to Suubi Africa Uganda. Capital funding has been provided to rebuild the toilet block which had collapsed and to repair the school roof. The charity enables the older children to attend Secondary Schools, whilst the younger children attend Suubi Primary School. Education is not free in Uganda and we provide funds to cover school fees, educational equipment and food. This year we have provided additional funds to support the primary school via the purchase of a new school computer and for the older children we have expanded their options via local Tradelvocational schools to more closely match educational provision with their learning needs and employment goals. We have continued to provide facilities available to local children who regularly attend our "Outreach Club" The Outreach Club provides engagement activities, short educational activities and food to children in the broader community and it conts'nues to be well received. Lastly, we continue to provide Medical support and advice plus vital medical supplies with the continued provision of the Medical Centre and the nurse. TAR March 2012
Section E Financial review The charity raises unrestrfcted funds in order to achieve flexibility in responding to the needs of the end beneficiaries. Our policy has been established whereby a minimum of unrestricted funds being held should be equal to or exceedlng between 2 - 3 months of norm81 expected expènditure induding peaks in forecasted cash flow. Third party contractual obligations imposed upon the charity are minimal, therefore if shortfall of funds should occur. funding provided may reduce or cease until sufficient income is re enerated. Brief statement of the charlty's pollcy on reserves Details of any funds materially in deficit NIA Further financlal review detalls (Optlonal informatlon) You may choose to include additional information, where relevani about,. tha charity's principal sources of funds (including any fundraising)., how expenditure has 8UPPOrted the key objectives of the charlty., Investment policy and objectives Includlng any ethical investment policy adopted. Section F Other optional information Section G Declaration The trustees declare that they have approved Ihe trustees, report above. Signed on behalf of the charity's trustees Slgnaturels) Full navne(s) Position leg Secretsry, Chair. etc 16'J=4 Date TAR March 2012
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
Charity registration number 1129595 (England and Wales)
SUUBI AFRICA (UK)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | N Steptoe | |
|---|---|---|
| K Johnson | ||
| R S Powell | ||
| C Steptoe | ||
| A Jenkins | ||
| M Hogan | ||
| K Hill | ||
| M E McQuaid | ||
| D Low | ||
| M Bellamy | ||
| C Watson | (Appointed 1 February 2025) | |
| Charity registration | England and Wales | 1129595 |
| Principal address | 9 Whitehall Lane | |
| Iveston | ||
| Consett | ||
| Co. Durham | ||
| DH8 7TA | ||
| Independent examiner | David Holloway FCA DChA | |
| RMT Accountants & Business Advisors | Ltd | |
| Finchale House | ||
| Belmont Business Park | ||
| Durham | ||
| DH1 1TW | ||
| Bankers | HSBC Bank Plc | |
| 1 Saddler Street | ||
| Durham | ||
| DH1 3NR | ||
| Solicitors | Swinburne Maddison LLP | |
| Venture House | ||
| Aykley Heads Business Centre | ||
| Durham | ||
| DH1 5TS |
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 17 |
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 and aims
Our charity's purpose as set out in the Objects (Clause 3) of our Trust Deed dated 20 April 2009 [updated by Deed of amendment, accepted by Charity Commissioners 10 November 2016] is:
"To relieve the needs of children their supporting family and other disadvantaged members of the community living in Africa who are in need due to financial hardship or are orphaned or abandoned and by such charitable means as the Trustees may from time-to-time think fit."
The aim of our charity is to help develop a community where the needs of children as described in our objects are satisfied to such an extent that they can, not only look after themselves as they mature, but may help others to improve their circumstances. In addition to caring for children within our home, we also provide food, clothing, access to education, medical assistance, organised games etc. for children within the villages of the surrounding area.
Significant activities
Ensuring our work delivers our aim, the Trustees have regular meetings to ensure we are achieving our objectives. These meetings help to ensure we remain focused on our stated purpose, which is effectively to ensure that the children will have an opportunity to lead a full, productive, self-sufficient adult life. A sub-committee has been established to focus on Fund Raising.
We are aware that we cannot heal Africa, but even the longest journey begins with one small step.
To improve our effectiveness, we have established a close working relationship with Suubi-Africa (Uganda) a company registered under Ugandan Regulations. Regular communications with Suubi-Africa (Uganda) officers ensures that we are working together to achieve our common aims. Our Trustees visit (at personal expense) Uganda to assess progress and assist with problems that may arise. Representatives of the Ugandan organisation reciprocate by visiting the UK to help raise our profile and awareness of the Trust's work.
Geographical constraints separate ourselves from the needy children, hence our close relationship with Suubi-Africa (Uganda) who are our "eyes, ears and hands" to see and hear the problems, and the means to do something about the circumstances of individual children. This Trust concentrates on fundraising thereby supplying the finance for our African counterpart to meet the practical needs and provide the emotional support and stability necessary. Our "reward" is to see these children develop into healthy, happy young people rather than the most likely outcome of non-intervention.
The Trustees were aware of the Ugandan's Government 1 December 2014, 3-year initiative regarding "The Deinstitutionalisation of Orphans and Vulnerable Children Project". Accordingly, This Trust, through the Officers of Suubi Africa Uganda, contacted Local Government Officials in the Luwero District where our home is situated to comply.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Public benefit
In attempting to achieve our aim, it is necessary to raise public awareness of the plight of the African children and their needs. These needs consist of dietary requirements, clothing, shelter, medication, education, a sense of belonging and perhaps most importantly, knowing they are loved. In raising such awareness, we offer members of the public in the UK an opportunity to partake in financial and practical ways of helping, so they may have a sense of achievement in helping to raise the lifestyle of those who are less fortunate than they are.
In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
Volunteers
The Trust has no employed U.K. staff but does utilise the help of "Suubi Friends" who periodically offer their services free gratis; their input is greatly appreciated by the Trustees.
Achievements and performance Charitable activities
We have continued to improve the comfort level and facilities in our homes for residents and staff. We have raised funds to support the ongoing provision of the House Mother role in House 1 and House 2 which provides vital pastoral support to the children.
We have continued financial support to the running of the chicken farm, which brings in a small income to Suubi Africa Uganda.
Capital funding has been provided to rebuild the toilet block which had collapsed and to repair the school roof.
The charity enables the older children to attend Secondary Schools, whilst the younger children attend Suubi Primary School. Education is not free in Uganda and we provide funds to cover school fees, educational equipment and food. This year we have provided additional funds to support the primary school via the purchase of a new school computer and for the older children we have expanded their options via local Trade/Vocational schools to more closely match educational provision with their learning needs and employment goals.
We have continued to provide facilities available to local children who regularly attend our "Outreach Club". The Outreach Club provides engagement activities, short educational activities and food to children in the broader community and it continues to be well received.
Lastly, we continue to provide medical support and advice plus vital medical supplies with the continued provision of the Medical Centre and the nurse.
Financial review
Financial position
The Trust has again succeeded in obtaining funds without the need to borrow or obtain loans, which would impose liabilities upon the Trust. Sufficient funds have been obtained to provide a steady monthly donation to our Ugandan counterpart and the continuing development of various projects. The bulk of funds received are donated to Uganda with only a small deduction to cover legal compliance costs. There is no intention by Trustees to incur unnecessary costs which would subsequently reduce the funds available to fulfil the Trust's Aims and Objectives.
We have regular donors who are loyal and we are confident that we can continue to provide sufficient support to our Ugandan partner.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Principal funding sources
We operate a donor and sponsorship scheme whereby individuals, businesses and other organisations contribute a monthly sum, either with or without Gift Aid. As in previous years we have concentrated on raising the number of donors and sponsors, which we will continue to do in the future.
We hold two main fundraising events each year a Chinese meal evening and an annual fundraising ball. Both events include an opportunity to raise the profile of the charity, raise vital funds, update supporters and engage new donors. We are also in receipt of gifts and donations from annual or periodic smaller fundraising events and sponsored activities undertaken by individuals or organisations and churches. For example, via sponsored walks, bingo evenings, community events and collection boxes. Lastly, there was a small income from the sale of African products.
We must acknowledge and thank all those organisations and individuals who have generously supported our efforts by the giving of finance, time, and talents. We continue to rely upon the goodwill of the public to further our objective.
During the preparation of these accounts and report we (The Trustees) acknowledge the current economic situation. We are fully aware that some supporters (individuals and commercial entities) may face financial issues which could affect their ability to continue support at the current level. We accept this and keep under review the possible impact to ensure we can continue our support to Suubi Africa (Uganda) who are subjected to the same situation in their country.
Investment policy and objectives
The majority of the charity's funds are donated in the short term so there are few funds currently available for longterm investment. The policy is kept under review and when sufficient funds have accumulated, investment advice will be sought, and an appropriate decision will be taken at that time.
Reserves policy
The Trustees have examined the charity's requirements for reserves in the light of main risks to the organisation. A policy has been established whereby a minimum of unrestricted funds being held should be equal to or exceeding between 2 - 3 months of normal expected household expenditure. Excluding some administration costs, most of the charity's "expenditure" is by way of donations to others. Third party contractual obligation imposed upon the charity are minimal, therefore if a shortfall of funds should occur donations made may reduce or cease until sufficient income is re-generated.
An assessment of possible problems (in the planning of and at the venue) is taken when preparing an event; possible risks are mitigated, as necessary. The Trust holds a current Public Liability Policy to ensure recompense to any injured parties if such unfortunate circumstances should arise.
Here in the UK, we actively make our existence known. In so doing and with various initiatives we have enlarged our base of supporters and regular donators. We have continued to encourage individuals and organisations to undertake projects or fund-raising events in aid of our Trust. We continue to be encouraged by the amount of support received and look forward to further developing our project.
Unrestricted funds totalled £37,297 at 31 March 2025 and restricted funds totalled £2,801. Fund movements, balances and explanations can be found within notes 16 and 17 of the financial statements.
FUTURE PLANS
The charity has been successful in obtaining some corporate support and we plan to attract more public and corporate interest in the UK. For the long term, we are working towards our Ugandan counterpart becoming selfsufficient.
All funds raised are gifted to "Suubi Africa" [a Registered NGO in Uganda]; therefore, Legal Title to Land, Property or Other Assets [tangible or non-tangible] belong to the Ugandan organisation; this trust has no assets other than funds held or receivable.
Having reviewed the progress achieved to date, the Trustees are greatly encouraged to continue their work.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management Governing document
This organisation is a charity formed and governed by a Trust Deed dated 4 May 2008, as amended on 20 April 2009, subsequently being entered on the Charity Commissioner's Register 14 May 2009 [updated by Deed of amendment, accepted by Charity Commissioners 10 November 2016]. The responsibilities and duties of the Trustees are contained within that Trust deed. Should the Trust be dissolved, each Trustee's liability (although joint and severally liable) will be restricted to "net losses" should any exist. Should there be "net assets" following the discharge of all debts, such amount to be either donated per the Trusts objects or donated to another charity of similar objects.
The trustees who served during the year and up to the date of signature of the financial statements were: N Steptoe
K Johnson
R S Powell C Steptoe A Jenkins M Hogan K Hill M E McQuaid D Low M Bellamy C Watson (Appointed 1 February 2025)
Recruitment and appointment of new trustees
The recruitment and appointment of new Trustees is at the discretion of existing Trustees and specifically in accordance with clause 9, paragraphs (ii) & (v) of the Trust Deed. Trustees appointed for a fixed term, upon expiry of that term, may be re-appointed if willing, in accordance with clause 15. During this year we had one new Trustee recruited, Mrs C Watson who has previously attended and supported our events. We are very grateful to her for volunteering her time and lending her support to the charity.
Induction and training of new trustees
New Trustees undergo an induction to brief them on:
-
Their legal obligations under charity law.
-
The Charity Commission on public benefit.
-
Inform them of the content of the Trust deed.
-
The committee and decision-making processes.
-
The business plan; and recent financial performance of the charity.
During the induction they meet the other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
The charity is under the direct control of the Trustees, who have delegated between themselves various responsibilities for running the organisation, seeking experienced and/or professional advice as required or appropriate.
Costs incurred by Trustees, deemed as necessary and reasonable expenses incurred during fulfilling their responsibilities (as allowed by clause 27 of the Trust Deed), are shown in Notes to the Financial Statements according to Accounting Convention. All Trustees have agreed to self-finance their involvement in the Trust's work, which includes flights relating to Uganda visits.
Key management remuneration
The Trustees consider the board of Trustees as comprising of the key management personnel of the charity in charge of directing, controlling, and operating the charity. All Trustees continue to give their time freely and no trustee remuneration was paid in the year. No remunerated staff are employed by the Trust.
Risk management
The Trustees have conducted a review of the major risks to which this charity is exposed. Such risks fall into two categories:
- Insufficient funds received to continue achieving our object and aims.
Those meetings, which are held to ensure we remain focused on our stated purpose, also keep our attention on the funding strategy. We are unable to impose a levy on the public and must rely on their generosity and goodwill. Our strategy is to inform and involve thereby creating a "concern" within others that will motivate continuing support.
- Damage Claims made for injury (personal or property) at one of our events.
A Public Liability Policy is in place.
The trustees' report was approved by the Board of Trustees.
.............................. [mnOEC796BA56ED4B0... by: M Bellamy
Trustee
29 January 2026 Date: .............................................
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUUBI AFRICA (UK)
I report to the trustees on my examination of the financial statements of Suubi Africa (UK) (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no 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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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. [ DavidSigned025A9DBEB6A74D2... by: Holloway David Holloway FCA DChA RMT Accountants & Business Advisors Ltd
Finchale House
Belmont Business Park
Durham
DH1 1TW
29 January 2026 Date: ............................
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 25,161 21,231 Charitable activities 4 77,490 - Other trading activities 5 411 - Investments 6 642 - Total income 103,704 21,231 Expenditure on: Raising funds 7 29,936 - Charitable activities 8 58,872 23,527 Total expenditure 88,808 23,527 Net income/(expenditure) and movement in funds 14,896 (2,296) Reconciliation of funds: Fund balances at 1 April 2024 22,401 5,097 Fund balances at 31 March 2025 37,297 2,801 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 46,392 35,141 19,748 77,490 45,375 - 411 103 - 642 483 - 124,935 81,102 19,748 29,936 18,512 - 82,399 66,791 15,560 112,335 85,303 15,560 12,600 (4,201) 4,188 27,498 26,602 909 40,098 22,401 5,097 |
Total 2024 £ 54,889 45,375 103 483 100,850 18,512 82,351 100,863 (13) 27,511 27,498 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Stocks | 13 | - | 415 | ||
| Debtors | 14 | 11,672 | 2,062 | ||
| Cash at bank and in hand | 32,832 | 30,505 | |||
| 44,504 | 32,982 | ||||
| Creditors: amounts falling due within | 15 | ||||
| one year | (4,406) | (5,484) | |||
| Net current assets | 40,098 | 27,498 | |||
| The funds of the charity | |||||
| Restricted income funds | 16 | 2,801 | 5,097 | ||
| Unrestricted funds | 17 | 37,297 | 22,401 | ||
| 40,098 | 27,498 |
29 January 2026
The financial statements were approved by the trustees on ......................... .............................. [mnOEC796BA56ED4B0... by: M Bellamy
Trustee
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Fund structure
Unrestricted income funds are general funds that are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
1.4 Income
Income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid is recognised as income when the claim is calculated and the amount is probable.
Fundraising Income
Fundraising income represents amounts received or receivable from activities undertaken to raise funds for the charity’s purposes. Fundraising income is recognised in the Statement of Financial Activities (SOFA) when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.
Investment income
Interest is recognised once notification has been received from the bank.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs were allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting charitable income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.6 Stocks
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Cost is determined using the first in, first out (FIFO).
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.7 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to and insignificant risk of change in value.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations | 25,161 | 21,231 | 46,392 | 35,141 | 19,748 | 54,889 |
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising | ||
| Fundraising events | 77,490 | 45,375 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Sale of goods | 411 | 103 | |
| 6 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 642 | 483 | |
| 7 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Venue and fundraising | 29,521 | 18,403 | |
| Purchases | 415 | 109 | |
| 29,936 | 18,512 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
| Support of | Support of | |
|---|---|---|
| children in | children in | |
| poverty | poverty | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Contribution to staff costs | 17,740 | 15,744 |
| Light and heat | 2,045 | 2,159 |
| Telephone | 307 | 324 |
| Postage and stationery | 1,845 | 1,601 |
| Travel | 7,567 | 8,290 |
| Medical centre funding | 3,418 | 3,887 |
| Education funding | 9,239 | 7,606 |
| Other projects | 37,047 | 40,638 |
| Advertising | 750 | - |
| 79,958 | 80,249 | |
| Share of support and governance costs (see note 9) | ||
| Support | 1,361 | 1,142 |
| Governance | 1,080 | 960 |
| 82,399 | 82,351 | |
| Analysis by fund | ||
| Unrestricted funds | 58,872 | 66,791 |
| Restricted funds | 23,527 | 15,560 |
| 82,399 | 82,351 | |
| Support costs allocated to activities | ||
| 2025 | 2024 | |
| £ | £ | |
| Licenses | 505 | 399 |
| Insurance | 325 | 199 |
| Bank charges | 531 | 544 |
| Independent Examiners fee | 1,080 | 960 |
| 2,441 | 2,102 | |
| Analysed between: | ||
| Support of children in poverty | 2,441 | 2,102 |
9 Support costs allocated to activities
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 10 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,080 | 960 |
11 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year or the prior year.
None of the trustees (or any persons connected with them) received any expense reimbursements from the charity during the year or the prior year.
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Stocks
| Stock 14 Debtors Amounts falling due within one year: Prepayments and accrued income 15 Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2025 £ - 2025 £ 11,672 2025 £ 50 4,356 4,406 |
2024 £ 415 |
|---|---|---|
| 2024 £ 2,062 |
||
| 2024 £ 50 5,434 |
||
| 5,484 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
16 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At Village child sponsorship Land and buildings Medical centre Teacher salary House Mother salary Previous year: At Village child sponsorship Land and buildings Medical centre Teacher salary |
1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ 160 18,231 (18,231) 160 14 - - 14 1,487 - (1,487) - 3,436 - (2,609) 827 - 3,000 (1,200) 1,800 5,097 21,231 (23,527) 2,801 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ 895 12,543 (13,278) 160 14 - - 14 - 2,705 (1,218) 1,487 - 4,500 (1,064) 3,436 909 19,748 (15,560) 5,097 |
|---|---|
Village Child Sponsorship
Donors in the UK each setup a monthly Standing Order of a fixed amount, restricted by them, to pay for the education of a village child who is being educated by our Kindergarten.
Land and buildings
A donation was received in order to fund the Ugandan branch of the charity in the building of a second home for abandoned children.
Medical Centre
The proceeds from sponsored activities and donations to Suubi Africa were raised in memory of S. Bonner, the late husband of one of our Trustees. The trustees agreed to restrict these funds for the purposes of employing a nurse and increasing access to medical supplies in Uganda.
Teacher Salary
Donations were received to fund the costs of teacher salaries to support the education of children in Uganda. These funds have been restricted to this purpose.
House Mother salary
Donations were received to fund the cost of a House Mother to ensure the general welfare of the children in the homes for abandoned children.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| Expansion of Ugandan village community | 3,846 | - | - | 3,846 |
| General funds | 18,555 | 103,704 | (88,808) | 33,451 |
| 22,401 | 103,704 | (88,808) | 37,297 | |
| Previous year: | At 1 April | Incoming | Resources | At 31 March |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| Expansion of Ugandan village community | 3,846 | - | - | 3,846 |
| General funds | 22,756 | 81,102 | (85,303) | 18,555 |
| 26,602 | 81,102 | (85,303) | 22,401 |
General funds
This fund is not related to any designated activity or purpose and is free from any restrictions.
Expansion of Ugandan village community
These funds have been designated by Trustees, not donors, to assist with further projects being undertaken to expand the Ugandan village community being developed by Suubi Africa.
18 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Current assets/(liabilities) 37,297 2,801 37,297 2,801 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 March 2024: Current assets/(liabilities) 22,401 5,097 22,401 5,097 |
Total 2025 £ 40,098 |
|---|---|
| 40,098 | |
| Total 2024 £ 27,498 |
|
| 27,498 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
19 Related party transactions
There were donations received from companies related by way of one of the directors also being a trustee of the charity during the year. These donations were freely given with no restriction and no benefit flows back to these companies. These donations totalled £8,565 during the year (2024: £14,135).
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
Charity registration number 1129595 (England and Wales)
SUUBI AFRICA (UK)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | N Steptoe | |
|---|---|---|
| K Johnson | ||
| R S Powell | ||
| C Steptoe | ||
| A Jenkins | ||
| M Hogan | ||
| K Hill | ||
| M E McQuaid | ||
| D Low | ||
| M Bellamy | ||
| C Watson | (Appointed 1 February 2025) | |
| Charity registration | England and Wales | 1129595 |
| Principal address | 9 Whitehall Lane | |
| Iveston | ||
| Consett | ||
| Co. Durham | ||
| DH8 7TA | ||
| Independent examiner | David Holloway FCA DChA | |
| RMT Accountants & Business Advisors | Ltd | |
| Finchale House | ||
| Belmont Business Park | ||
| Durham | ||
| DH1 1TW | ||
| Bankers | HSBC Bank Plc | |
| 1 Saddler Street | ||
| Durham | ||
| DH1 3NR | ||
| Solicitors | Swinburne Maddison LLP | |
| Venture House | ||
| Aykley Heads Business Centre | ||
| Durham | ||
| DH1 5TS |
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 17 |
Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 and aims
Our charity's purpose as set out in the Objects (Clause 3) of our Trust Deed dated 20 April 2009 [updated by Deed of amendment, accepted by Charity Commissioners 10 November 2016] is:
"To relieve the needs of children their supporting family and other disadvantaged members of the community living in Africa who are in need due to financial hardship or are orphaned or abandoned and by such charitable means as the Trustees may from time-to-time think fit."
The aim of our charity is to help develop a community where the needs of children as described in our objects are satisfied to such an extent that they can, not only look after themselves as they mature, but may help others to improve their circumstances. In addition to caring for children within our home, we also provide food, clothing, access to education, medical assistance, organised games etc. for children within the villages of the surrounding area.
Significant activities
Ensuring our work delivers our aim, the Trustees have regular meetings to ensure we are achieving our objectives. These meetings help to ensure we remain focused on our stated purpose, which is effectively to ensure that the children will have an opportunity to lead a full, productive, self-sufficient adult life. A sub-committee has been established to focus on Fund Raising.
We are aware that we cannot heal Africa, but even the longest journey begins with one small step.
To improve our effectiveness, we have established a close working relationship with Suubi-Africa (Uganda) a company registered under Ugandan Regulations. Regular communications with Suubi-Africa (Uganda) officers ensures that we are working together to achieve our common aims. Our Trustees visit (at personal expense) Uganda to assess progress and assist with problems that may arise. Representatives of the Ugandan organisation reciprocate by visiting the UK to help raise our profile and awareness of the Trust's work.
Geographical constraints separate ourselves from the needy children, hence our close relationship with Suubi-Africa (Uganda) who are our "eyes, ears and hands" to see and hear the problems, and the means to do something about the circumstances of individual children. This Trust concentrates on fundraising thereby supplying the finance for our African counterpart to meet the practical needs and provide the emotional support and stability necessary. Our "reward" is to see these children develop into healthy, happy young people rather than the most likely outcome of non-intervention.
The Trustees were aware of the Ugandan's Government 1 December 2014, 3-year initiative regarding "The Deinstitutionalisation of Orphans and Vulnerable Children Project". Accordingly, This Trust, through the Officers of Suubi Africa Uganda, contacted Local Government Officials in the Luwero District where our home is situated to comply.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Public benefit
In attempting to achieve our aim, it is necessary to raise public awareness of the plight of the African children and their needs. These needs consist of dietary requirements, clothing, shelter, medication, education, a sense of belonging and perhaps most importantly, knowing they are loved. In raising such awareness, we offer members of the public in the UK an opportunity to partake in financial and practical ways of helping, so they may have a sense of achievement in helping to raise the lifestyle of those who are less fortunate than they are.
In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
Volunteers
The Trust has no employed U.K. staff but does utilise the help of "Suubi Friends" who periodically offer their services free gratis; their input is greatly appreciated by the Trustees.
Achievements and performance Charitable activities
We have continued to improve the comfort level and facilities in our homes for residents and staff. We have raised funds to support the ongoing provision of the House Mother role in House 1 and House 2 which provides vital pastoral support to the children.
We have continued financial support to the running of the chicken farm, which brings in a small income to Suubi Africa Uganda.
Capital funding has been provided to rebuild the toilet block which had collapsed and to repair the school roof.
The charity enables the older children to attend Secondary Schools, whilst the younger children attend Suubi Primary School. Education is not free in Uganda and we provide funds to cover school fees, educational equipment and food. This year we have provided additional funds to support the primary school via the purchase of a new school computer and for the older children we have expanded their options via local Trade/Vocational schools to more closely match educational provision with their learning needs and employment goals.
We have continued to provide facilities available to local children who regularly attend our "Outreach Club". The Outreach Club provides engagement activities, short educational activities and food to children in the broader community and it continues to be well received.
Lastly, we continue to provide medical support and advice plus vital medical supplies with the continued provision of the Medical Centre and the nurse.
Financial review
Financial position
The Trust has again succeeded in obtaining funds without the need to borrow or obtain loans, which would impose liabilities upon the Trust. Sufficient funds have been obtained to provide a steady monthly donation to our Ugandan counterpart and the continuing development of various projects. The bulk of funds received are donated to Uganda with only a small deduction to cover legal compliance costs. There is no intention by Trustees to incur unnecessary costs which would subsequently reduce the funds available to fulfil the Trust's Aims and Objectives.
We have regular donors who are loyal and we are confident that we can continue to provide sufficient support to our Ugandan partner.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Principal funding sources
We operate a donor and sponsorship scheme whereby individuals, businesses and other organisations contribute a monthly sum, either with or without Gift Aid. As in previous years we have concentrated on raising the number of donors and sponsors, which we will continue to do in the future.
We hold two main fundraising events each year a Chinese meal evening and an annual fundraising ball. Both events include an opportunity to raise the profile of the charity, raise vital funds, update supporters and engage new donors. We are also in receipt of gifts and donations from annual or periodic smaller fundraising events and sponsored activities undertaken by individuals or organisations and churches. For example, via sponsored walks, bingo evenings, community events and collection boxes. Lastly, there was a small income from the sale of African products.
We must acknowledge and thank all those organisations and individuals who have generously supported our efforts by the giving of finance, time, and talents. We continue to rely upon the goodwill of the public to further our objective.
During the preparation of these accounts and report we (The Trustees) acknowledge the current economic situation. We are fully aware that some supporters (individuals and commercial entities) may face financial issues which could affect their ability to continue support at the current level. We accept this and keep under review the possible impact to ensure we can continue our support to Suubi Africa (Uganda) who are subjected to the same situation in their country.
Investment policy and objectives
The majority of the charity's funds are donated in the short term so there are few funds currently available for longterm investment. The policy is kept under review and when sufficient funds have accumulated, investment advice will be sought, and an appropriate decision will be taken at that time.
Reserves policy
The Trustees have examined the charity's requirements for reserves in the light of main risks to the organisation. A policy has been established whereby a minimum of unrestricted funds being held should be equal to or exceeding between 2 - 3 months of normal expected household expenditure. Excluding some administration costs, most of the charity's "expenditure" is by way of donations to others. Third party contractual obligation imposed upon the charity are minimal, therefore if a shortfall of funds should occur donations made may reduce or cease until sufficient income is re-generated.
An assessment of possible problems (in the planning of and at the venue) is taken when preparing an event; possible risks are mitigated, as necessary. The Trust holds a current Public Liability Policy to ensure recompense to any injured parties if such unfortunate circumstances should arise.
Here in the UK, we actively make our existence known. In so doing and with various initiatives we have enlarged our base of supporters and regular donators. We have continued to encourage individuals and organisations to undertake projects or fund-raising events in aid of our Trust. We continue to be encouraged by the amount of support received and look forward to further developing our project.
Unrestricted funds totalled £37,297 at 31 March 2025 and restricted funds totalled £2,801. Fund movements, balances and explanations can be found within notes 16 and 17 of the financial statements.
FUTURE PLANS
The charity has been successful in obtaining some corporate support and we plan to attract more public and corporate interest in the UK. For the long term, we are working towards our Ugandan counterpart becoming selfsufficient.
All funds raised are gifted to "Suubi Africa" [a Registered NGO in Uganda]; therefore, Legal Title to Land, Property or Other Assets [tangible or non-tangible] belong to the Ugandan organisation; this trust has no assets other than funds held or receivable.
Having reviewed the progress achieved to date, the Trustees are greatly encouraged to continue their work.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management Governing document
This organisation is a charity formed and governed by a Trust Deed dated 4 May 2008, as amended on 20 April 2009, subsequently being entered on the Charity Commissioner's Register 14 May 2009 [updated by Deed of amendment, accepted by Charity Commissioners 10 November 2016]. The responsibilities and duties of the Trustees are contained within that Trust deed. Should the Trust be dissolved, each Trustee's liability (although joint and severally liable) will be restricted to "net losses" should any exist. Should there be "net assets" following the discharge of all debts, such amount to be either donated per the Trusts objects or donated to another charity of similar objects.
The trustees who served during the year and up to the date of signature of the financial statements were: N Steptoe
K Johnson
R S Powell C Steptoe A Jenkins M Hogan K Hill M E McQuaid D Low M Bellamy C Watson (Appointed 1 February 2025)
Recruitment and appointment of new trustees
The recruitment and appointment of new Trustees is at the discretion of existing Trustees and specifically in accordance with clause 9, paragraphs (ii) & (v) of the Trust Deed. Trustees appointed for a fixed term, upon expiry of that term, may be re-appointed if willing, in accordance with clause 15. During this year we had one new Trustee recruited, Mrs C Watson who has previously attended and supported our events. We are very grateful to her for volunteering her time and lending her support to the charity.
Induction and training of new trustees
New Trustees undergo an induction to brief them on:
-
Their legal obligations under charity law.
-
The Charity Commission on public benefit.
-
Inform them of the content of the Trust deed.
-
The committee and decision-making processes.
-
The business plan; and recent financial performance of the charity.
During the induction they meet the other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
The charity is under the direct control of the Trustees, who have delegated between themselves various responsibilities for running the organisation, seeking experienced and/or professional advice as required or appropriate.
Costs incurred by Trustees, deemed as necessary and reasonable expenses incurred during fulfilling their responsibilities (as allowed by clause 27 of the Trust Deed), are shown in Notes to the Financial Statements according to Accounting Convention. All Trustees have agreed to self-finance their involvement in the Trust's work, which includes flights relating to Uganda visits.
Key management remuneration
The Trustees consider the board of Trustees as comprising of the key management personnel of the charity in charge of directing, controlling, and operating the charity. All Trustees continue to give their time freely and no trustee remuneration was paid in the year. No remunerated staff are employed by the Trust.
Risk management
The Trustees have conducted a review of the major risks to which this charity is exposed. Such risks fall into two categories:
- Insufficient funds received to continue achieving our object and aims.
Those meetings, which are held to ensure we remain focused on our stated purpose, also keep our attention on the funding strategy. We are unable to impose a levy on the public and must rely on their generosity and goodwill. Our strategy is to inform and involve thereby creating a "concern" within others that will motivate continuing support.
- Damage Claims made for injury (personal or property) at one of our events.
A Public Liability Policy is in place.
The trustees' report was approved by the Board of Trustees.
.............................. [mnOEC796BA56ED4B0... by: M Bellamy
Trustee
29 January 2026 Date: .............................................
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUUBI AFRICA (UK)
I report to the trustees on my examination of the financial statements of Suubi Africa (UK) (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. [ DavidSigned025A9DBEB6A74D2... by: Holloway David Holloway FCA DChA RMT Accountants & Business Advisors Ltd
Finchale House
Belmont Business Park
Durham
DH1 1TW
29 January 2026 Date: ............................
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 25,161 21,231 Charitable activities 4 77,490 - Other trading activities 5 411 - Investments 6 642 - Total income 103,704 21,231 Expenditure on: Raising funds 7 29,936 - Charitable activities 8 58,872 23,527 Total expenditure 88,808 23,527 Net income/(expenditure) and movement in funds 14,896 (2,296) Reconciliation of funds: Fund balances at 1 April 2024 22,401 5,097 Fund balances at 31 March 2025 37,297 2,801 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 46,392 35,141 19,748 77,490 45,375 - 411 103 - 642 483 - 124,935 81,102 19,748 29,936 18,512 - 82,399 66,791 15,560 112,335 85,303 15,560 12,600 (4,201) 4,188 27,498 26,602 909 40,098 22,401 5,097 |
Total 2024 £ 54,889 45,375 103 483 100,850 18,512 82,351 100,863 (13) 27,511 27,498 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Stocks | 13 | - | 415 | ||
| Debtors | 14 | 11,672 | 2,062 | ||
| Cash at bank and in hand | 32,832 | 30,505 | |||
| 44,504 | 32,982 | ||||
| Creditors: amounts falling due within | 15 | ||||
| one year | (4,406) | (5,484) | |||
| Net current assets | 40,098 | 27,498 | |||
| The funds of the charity | |||||
| Restricted income funds | 16 | 2,801 | 5,097 | ||
| Unrestricted funds | 17 | 37,297 | 22,401 | ||
| 40,098 | 27,498 |
29 January 2026
The financial statements were approved by the trustees on ......................... .............................. [mnOEC796BA56ED4B0... by: M Bellamy
Trustee
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Fund structure
Unrestricted income funds are general funds that are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
1.4 Income
Income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid is recognised as income when the claim is calculated and the amount is probable.
Fundraising Income
Fundraising income represents amounts received or receivable from activities undertaken to raise funds for the charity’s purposes. Fundraising income is recognised in the Statement of Financial Activities (SOFA) when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.
Investment income
Interest is recognised once notification has been received from the bank.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs were allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting charitable income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.6 Stocks
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Cost is determined using the first in, first out (FIFO).
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.7 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to and insignificant risk of change in value.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations | 25,161 | 21,231 | 46,392 | 35,141 | 19,748 | 54,889 |
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising | ||
| Fundraising events | 77,490 | 45,375 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Income from other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Sale of goods | 411 | 103 | |
| 6 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 642 | 483 | |
| 7 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Venue and fundraising | 29,521 | 18,403 | |
| Purchases | 415 | 109 | |
| 29,936 | 18,512 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
| Support of | Support of | |
|---|---|---|
| children in | children in | |
| poverty | poverty | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Contribution to staff costs | 17,740 | 15,744 |
| Light and heat | 2,045 | 2,159 |
| Telephone | 307 | 324 |
| Postage and stationery | 1,845 | 1,601 |
| Travel | 7,567 | 8,290 |
| Medical centre funding | 3,418 | 3,887 |
| Education funding | 9,239 | 7,606 |
| Other projects | 37,047 | 40,638 |
| Advertising | 750 | - |
| 79,958 | 80,249 | |
| Share of support and governance costs (see note 9) | ||
| Support | 1,361 | 1,142 |
| Governance | 1,080 | 960 |
| 82,399 | 82,351 | |
| Analysis by fund | ||
| Unrestricted funds | 58,872 | 66,791 |
| Restricted funds | 23,527 | 15,560 |
| 82,399 | 82,351 | |
| Support costs allocated to activities | ||
| 2025 | 2024 | |
| £ | £ | |
| Licenses | 505 | 399 |
| Insurance | 325 | 199 |
| Bank charges | 531 | 544 |
| Independent Examiners fee | 1,080 | 960 |
| 2,441 | 2,102 | |
| Analysed between: | ||
| Support of children in poverty | 2,441 | 2,102 |
9 Support costs allocated to activities
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 10 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,080 | 960 |
11 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year or the prior year.
None of the trustees (or any persons connected with them) received any expense reimbursements from the charity during the year or the prior year.
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Stocks
| Stock 14 Debtors Amounts falling due within one year: Prepayments and accrued income 15 Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2025 £ - 2025 £ 11,672 2025 £ 50 4,356 4,406 |
2024 £ 415 |
|---|---|---|
| 2024 £ 2,062 |
||
| 2024 £ 50 5,434 |
||
| 5,484 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
16 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At Village child sponsorship Land and buildings Medical centre Teacher salary House Mother salary Previous year: At Village child sponsorship Land and buildings Medical centre Teacher salary |
1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ 160 18,231 (18,231) 160 14 - - 14 1,487 - (1,487) - 3,436 - (2,609) 827 - 3,000 (1,200) 1,800 5,097 21,231 (23,527) 2,801 1 April 2023 Incoming resources Resources expended At 31 March 2024 £ £ £ £ 895 12,543 (13,278) 160 14 - - 14 - 2,705 (1,218) 1,487 - 4,500 (1,064) 3,436 909 19,748 (15,560) 5,097 |
|---|---|
Village Child Sponsorship
Donors in the UK each setup a monthly Standing Order of a fixed amount, restricted by them, to pay for the education of a village child who is being educated by our Kindergarten.
Land and buildings
A donation was received in order to fund the Ugandan branch of the charity in the building of a second home for abandoned children.
Medical Centre
The proceeds from sponsored activities and donations to Suubi Africa were raised in memory of S. Bonner, the late husband of one of our Trustees. The trustees agreed to restrict these funds for the purposes of employing a nurse and increasing access to medical supplies in Uganda.
Teacher Salary
Donations were received to fund the costs of teacher salaries to support the education of children in Uganda. These funds have been restricted to this purpose.
House Mother salary
Donations were received to fund the cost of a House Mother to ensure the general welfare of the children in the homes for abandoned children.
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | At 31 March | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| Expansion of Ugandan village community | 3,846 | - | - | 3,846 |
| General funds | 18,555 | 103,704 | (88,808) | 33,451 |
| 22,401 | 103,704 | (88,808) | 37,297 | |
| Previous year: | At 1 April | Incoming | Resources | At 31 March |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| Expansion of Ugandan village community | 3,846 | - | - | 3,846 |
| General funds | 22,756 | 81,102 | (85,303) | 18,555 |
| 26,602 | 81,102 | (85,303) | 22,401 |
General funds
This fund is not related to any designated activity or purpose and is free from any restrictions.
Expansion of Ugandan village community
These funds have been designated by Trustees, not donors, to assist with further projects being undertaken to expand the Ugandan village community being developed by Suubi Africa.
18 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Current assets/(liabilities) 37,297 2,801 37,297 2,801 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 March 2024: Current assets/(liabilities) 22,401 5,097 22,401 5,097 |
Total 2025 £ 40,098 |
|---|---|
| 40,098 | |
| Total 2024 £ 27,498 |
|
| 27,498 |
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Docusign Envelope ID: 538FFEE7-AA76-4037-B32D-7115EB159833
SUUBI AFRICA (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
19 Related party transactions
There were donations received from companies related by way of one of the directors also being a trustee of the charity during the year. These donations were freely given with no restriction and no benefit flows back to these companies. These donations totalled £8,565 during the year (2024: £14,135).
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