Children First Uganda IA ¢¢￿￿panY litnitod by gu8Anteg1 REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 CHILDREN FIRST UGANDA REPORT ANO FINANCIAL STATEMENTS 31 DECEMBER 2023 CONTENTS Page ompany information Report i)f the truslees Annual review of proiects and achlevements Report ofthe Independent Exarniner Income & expenditLJre account Balance sheet CHILDREN FIRST UGANDA COMPANY INFORMATION 31 DECEMBER 2023 DIRECTORS & TRUSTEES Dr Su28nnÈ Duce PhD Lt Colonel (Retdl Anthony Bateman MBE Mr Arndr￿ Drakeford FCA Mr Tery Goddard FCA REGISTERED OFFICE Tudw John Limited Nighlillgale Psouse 46- 48 East Slf6el Epsom Surrey Kf17 1HQ BANKERS Nahvest Bank PIC 77 High Street Godalrning GU71AR CHILDREN FIRST UGANDA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Constitutlon and Organisation Children First Uganda Limited is a company limited by guarantee registered on 17 December 2008, number $775383. 11 is a charity registered with the Charity Commissioners on 21 July 2009, number 1130627. The charity is administered by directors and trustees as follows.. Dr Suzanne DU￿ PhD Lt Colonel (Retd) Anthony Beteman MBE Mr Andrew Drakeford FCA Mr Terry Goddard FCA The Charity's bankers are Natwest Plc, 77 High Street, Godalming, Surrey, GU7 1AR. Objects of the Charity The objects ofthe Charty are to relieve the needs of children, young people and persons who are or who have been affected by HIVIAIDS or who are olhenmise in need in such ways as the Trustees shall think fit, in particular by supporting the charitable work of Children's Rights Advocacy and Lobby Mission (CALM Africa) and other organisations working with such children, young people or persons. The trustees are not aware of any detriment or harm which might arise from carrying out the Charitls objects. Financial Results The Charity's assets consist entirely of cash generated from the excess income raised Trom charitable donations over funds released to CALM (Africa). The Trustees, policy is to maximise funds paid to CALM (Afrlca) and to keep reserves to a minimum accordingly. Rlsk Management The Trustees have examined the major business and operational risks which charity f8￿S and confirm that systems have been eslablished to enable regular reports lo be produced so that necessary steps can be taken to lessen risks. Slate whether applicable accounting standards and statements of recornmended practice have been lollowed subject to any departures disclosed and explained in the financial statements., and Prepare the financial statements on Ihe going concern basis unless it IS inappropriate to p￿SuMe that the charity will continue in business. CHILDREN FIRST UGANDA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (Contlnued) Trustees, Responsiblllty In Relatlon to the Financial Statements The law applicable to charities in England and Wales requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements. the trustees are required to.. Select suitable accounting policies and then apply them consistently., Make judgements and estimates that are reasonable and prtjdent.. The Trustees are responsible for keeping accounting records which disclose wtth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financi21 statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention of fraud and other irregularities. sL/27<- Suzanne L Duce Ig/Erfr/2o2F - (Date) CHILDREN FIRST UGANDA LIMITED ANNUAL REVIEW OF PROJECTS & ACHIEVEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INTRODUCTION Throughout 2023, the TnJ8tee5 of Cnildren First Uganda have continued lo provide financial support and direction to tts sister Charity. CALM Africa. We are pleased lo report another successful and 8ncouraging year in meeting the objectives and missio of both Charities. INCOME GENERATED In 2023 a total of £53,953 was made available lo CALM Africa to lund ongoing proj8¢ls, as defined in our annual Project List. Funds made available included (knnalions from UK Sponsors for the educational support of Primary $chool students, donations from other external sources, which will allow some major works to be cofftpleled, along WI￿ the introduction of other initiatives which will benefit the wider CtMmLJnity in the local area. It is always our alm lo ensure that income received is Iransferred at the earliest opportunity to CALM Africa's Bank in Kampala. In adcsilion to this, Trustees and vofunteers donated a fvther £1,0001 As always, we continue to operate th full transparency, ensuring Ih8t the continued need for regular cross checks and proof of expenditure is ex8rcised. A snapshot of how some of the monies transferred to CALM were spant, is shown below.. l. Staff allowances SUPPDrL CFU Trustees continue to meet the allowances of key stsff and, in doing so. maintained the morale of staff ivhile delivering CALM projects and operations. This has ?nsLwed the continued success of key projects and other initiatr'ves designed lo iinprove the overall operation. 2. Construction of teachers, quarters.. Due to the complellon of ¢onstructiDn wod(s al the leathers, quarters, we now have accommodation for all teach8rs. Some minor works remain and this is ongoing as funding diclales. 3. Classrooms and D(xmilory facilities for kindergarten Children are now complete. 4. Sponsorship. 36 children are now supported through the Sponsorship scheme through CFU, Fees are paid into the GFU aEGount and then paid direct lo CALM Africa in lime for each semestew. 5. Opellwork Foundation. Funding was received from this Foundaknon lo faolilate a Skilling Proiect Èn8bling 150 young adults to be Irained in IT and Agricultural and Animal husbandry A great success. 6. In November, a grft of 250 student bags was re￿iVed from Herman Miller Limited, a UK Cornpany. These bags were distributed to each child al the Jolly Mercy Learning Centre as a Christmas gift on 2 December al the Childrèn's Christmas Paty, which was funded by a member of CFU. CHILDREN FIRST UGANDA LIMITED ANNUAL REVIEW OF PROJECTS & ACHIEVEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 PLACEMENT OF LOUGHBOROUGH STUDENTS Once again. a team from Loughborough University went on a tw(hwe8ks attachment lo the Charity. They helped with leaching at thè Primary School, decoration of Classrooms and provided ￿rsOnal funcling during the Outreach Programme phase_ SCHOOLS FOR UGANDA GRANT Together with CALM Africa, CFU applied for a grant from a Ch8rty IorAted on the Isle of Man We are pleas8d lo ￿port that the application was successful and a donation of £34.000 was received. Various projects are now being planned and these will be reported on in the next ￿vIeW. SCHOOL PERFORMANCE The CALM Africa sthool. JMLC, cotrtinued to Pgrform well at thè National Examinations al the end of the 2023 westets. LOCAL COMMUNITY TRAINING The programme for training Prospective P8rents and Parents of Children at JMLC, along wlh other ommunity memters continues and this is proving to be a great success. The purpose Df this training was Early Childhood Development. SUMMARY The Trustees of Children First Uganda remain cornmitted to supporting the people in the Wakiso District lo improve the lives of vulnerable children. Vve remain impressed with the way CALM Africa conducts its business and interacts with CFU. This is a direct reflection on the inluences and time afforded by the Trustees ofCFU. In summary, we report a much improved and productive year for the Children F. Uganda Charity Ltco one {Retdl L ateman MBE Tnjstee Ig %c_p-, >02¥ Children First Uganda CHILDREN FIRST UGANDA INDEPENDENT EXAMINER'S STATEMENT TO THE TRUSTEES OF CHILDREN FIRST UGANDA Respectlve responslbllltles of trustees and exam iner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 C'the ACV). The charity's trustees consider thal an audit is not required for this year urKier section 144 of the Act and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act. to follow the applicable DireGtions given ty the Charity Commission (under section 145(5}(b) of the Act, and to state whether particular matters have come to Thy attention Basls of independent examlnerfs statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit, and consequently no opinion is yiven as to whether the accounts present a 'true and fai view and the report is limited to those matters set out in the statement below. Independent examine￿$ statement In connection with my examination, no material matters have come to rny attention which gives me cause to believe Ihal in. any material respect.. the ac¢ounling records were not kept in accordan￿ with section 130 of the Charities Act., tsr the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concertring the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come acros5 no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Hazel Day BSc(Hons), FCA, DChA (Date) CHILDREN FIRST UGANDA INCOME & EXPENDITURE ACCOUNT 31 DECEMBER 2023 2023 Unrestrict6d Restrithd funds funds 2022 Total fvnds Total fvnds Incoming r•sourses Donations Interest ree6ived 1.566 54 52,619 54,185 9,918 1,620 54.239 Resource$ exp•nded Remittan￿5 to Children's Rights Advocacy and Lobby Mission AdmiTristrats'on charges Bank charye5 Registration fee 51,953 53.953 120 322 35 10,670 12D 225 35 120 322 35 51.953 54,430 Net èKpend8d resourc 8571 666 1911 1,1281 Funds as at 31 December 2022 1,051 1,957 2,299 Fund8 as at 31 Dècember 2023 49 1.717 1,766 1,171 The statement of finanual ￿￿oUr¢e$ Includes all gains and losses in Ihe year. All Incoming resourses and resourses expended derive from c4lltinuing a¢tiviti68. CHILDREN FIRST UGANDA Registered number 8775383 BALANCE SHEET 31 DECEMBER 2023 2023- Unrèstricted Restricted funds fur7ds 2022 Total fund8 Total funds Current assets Cash Bt bank Debtors- Gn? Aid 24 25 1,598 119 1,622 144 1,869 88 Net curront a8s8ts 49 1,717 1,766 1.957 Total capital & rgsorv•s 49 1,717 1,766 1,957 The Charitable corryany is entitled to exèmption fTom audit under Section 477 of the Companies Ad 2( for the year ended 31 December 2023 The members have not requirèd the charitable company to obtain an audit of its financial statements for the year ended 31 December 2023 in acco¥dance Kith Sèction 476 of Ihe Companies Act 2006. The Trustees ackno￿edge their responsibllities for.. - ensuring that the cornpany keeps 8ccounling records which comply wth Sections 388 and 387 of the Act. preparing sccounls wfiich give a true and fair view of the stale of affairs of thè corrwany as al the end of the financial year, an(F of its surplus or delicit for the financi81 year in accord8n￿ With the r￿ul￿MentS ol Sections 394 and 395 and which otheThwise comply WEth the requirements of the Cornpanies Act 200e. so far as applicable to the charitable company. These fjnancial statements have been prepared in accorda[￿ with the spectal provisions of Part 15 of the Companie5 AGt 2006 relating to small charitable companies. The finanaal st8t8m8nts were approved by the directors and signed on their behalf- (Director) Suzanne L Duce IDirecto¢ Anthony L Baloman Z¥Z4 (Datel