Baraka Community Partnerships Charity No. 1130756 Company No. 06885037 Reports and Financial Statements for the year ended 31 December 2023 Cornmunlty Partnershlps 'helping communiiies to help themselves, Iviviv.barakacommunA .com www.facebook.comlBarakaCommuni Partnershi BARAKA COMMUNITY PARTNERSHIPS (A eompany limlted by guarantee) Financial Statements For the year ended 31 December 2023 CONTENTS Report of the Trustees and Directors 3-10 Independent Examiners Report Statement of Financial Activities 12 Balance Sheet 13 Notes to the Accounts 14-19 BARAKA COMMUNITY PARTNERSHIPS (A eompvdny limited by guarantee) Report of the Trustees and Directors The Truslees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the financial statements for the year ended 31 December 2023. The financial statements comply with the Charities Act 2011. the Companies Act 2￿6, the Memorandum and Articles of A&8ociation. and Accounting and Reporting by Charities: Statement of Recommended P￿tIce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS102) (effertive I January 2015). 1. REFERENCE AND ADMINISTRATIVE DETAILS Charity Name Baraka Community Partnersbips Charity Registrntion Number 1130756 Company RegistratioD Number 06885037 Registered Office and operational address 84 Gaston Way Shepperton TW17 8EY Trustees Vdnd directors The following were Trustees and also directors of Baraka Community Partne￿hiPS on the date the report w&$ approved: Date of appointment Limited Guarnntee 31 tkcember 2023 £10 £10 Graham Porter Wendy Leung Daniel Morgan Richard Thornton Peter Skinner Martha Love 12 April 21K)9 12 April 2(K)9 19 January 2010 19 January 2010 l July 2016 17 November 2019 The directors of the charitable company are its Trustees for the puryoses of Charity law and throughout this rep)rt are collectively referred to as the Trustees. Graham Porter and Wendy Leung are members of the charity. c￿fOunder Andrew M¢Kee Bankers Barclays Bankplc Leicester LE87 2BB BARAKA COMMUNrrY PARTNERSHIPS (A company limited by guarantee) Report of the Trustees and Directors continued 2. STRUCTURE, GOVERNANCE AND MANAGEMENT History of the Charity Baraka Community Partnerships (BCP) was established as a small UK unincorporated charity by Graham Porter, Wendy Leung and Andrew McKee in early 2(K)8. The charity began to grow and attract other interested individuals. On 12 April 2009 BCP wa8 incorporated. The company was registered with the Charity Commission, and with effect from l May 2009, all assets, rights and liabilities of BCP We￿ transfetr¢d to this Dew Company. Governing Document The governing document of the charity is its Memorandum and Articles of Association dated 12 AprAI 2009 as am¢nd¢d by special resolutions dated 6 July 2009. As at 31 December 2022 the harity had 2 members. The liability of the members in reSp￿t of the guarantee as set out in the company's Memorandum and Articles of Association will not exceed £10 per member in the event of the company being wound up. Appointment of Trustees New Trustees can be appointed by a decision of the majority of the Tn￿teeS present and voting at any duly constituted meeting. Trnstees are appointed taking into account their experience and relevant skills. The total numlxr of Trustees shall be not less than three. Oryani$Y4tional Structure The Director of Operations is resw)nsible for the selection and implementation of p￿jeCts and the day to day running of the charity. He reports to the Trustres on a regular basis and consults with the Board on all strategic decision making. Major risks The Trustee Board maintain an uptoqlate risk register and review the risks to which BCP is exposed. in particular governance, operational and financial risks. Actions are put in place to manage and reduce the identified risks. The Tn￿lee Board reco8nise there are limitations in any system of risk management and that such a system of internal control provides reasonable although not absolute assurance. The Trustee Board is satisfted that the major risks have been mitigated to an acceptable level. 3. OBJECTIVES AND ACTIVITIES Objectlves of thè Charity The broad objectives of BCP, set out in the constitution. are to promote sustainable development for the benefit of Disadvantaged Communities. We will achieve this by the provision of grants and advice to local organisations based in the community in Africa and Asia, with whom we have an established relationship. These grants will assist the communities to progress in the spheres of education, training, healthcare and sanitation. BARAKA COMMUNITY PARTNERSHIPS (A eompany limited by guar&ntee) Report of the Trustees and Directors continued Public Benefrt The Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken by BCP during the year. Objectives, Strategies and Activities for the Year Zydmbia The most significant objectives and achievements in 2023 were: Learning cent￿ Infrastnlcture: Further developments. including the sports a￿a. Learning Centre Education: Further Incre￿ in the range of progranunes offered. further increase in the number of visits by students and ieachers" raised standards of teaching. improved teaching resources. Sponsorship Programme: Continued shift in focus towards more university and higher education provision. Maamba Safehouse: Big improvement in girls, examination results. development of infrastructure. Schools.. Continued support with teacher training, resources, and infrastructure. Health: A very successful medical volunteer trip. Laos Continued supp)rt of the Nong Kiaw and Nan Learning Centres, and the Ou River L￿k boat. Agreement to fund a further school InfraStn￿tUre project. Morocco There were no objectives set for 2023 for Morocco but following the earthquake an appeal was launch￿ to support the villagers where Baraka had first started its charitable project work. BARAKA PARTNERSHIPS (A Company limited by guarantee) Report of the Trustees and Directors continued 4. ACHIEVEMENTS AND PERFORMANCE Zambia 2023 was a particularly successful year in Zambxa wxth many achievements and developments: Learning Centre Over 37.000 visits in 2023 - an 85010 increase on 2022. New lessons and activities added to the Education Progrnmme. Incr&qse in numbers for adult literacy, extra-curricular club& and sports activities. More land acquired for. expansion of the sports area and COnstn￿tion of a new sCie￿e block (expected completion May 2024) Construction of a new Safe House for 30 girls. (Expected completion and opening May 2024.) A significant increase in the number of outreach sessions, with visits to 29 schools. Student sponsorship programme 113 students supported, including 32 in higher education. Six students graduated from college or university bringing the overall graduate total to 26. Over 500 approaches from students needing support for higher education. 40 workshops conducted for students on the programme. A five day educational trip to Victoria Falls and Lake Kariba for college students. The Baraka Girls, Safe House, Mvdamba A new bedroom was added for the in-house teacher, allowing space for more girls. The house now accommodates 27. A new outside toilet was built. I l out of15 girls passed their Grade 12 final school exams. This was a signtficant improvement on results from 2022 and 2021. Sehools Desks, b(K)ks, and educational resources were provided to the 29 schools visited for outreach sessions. A new outdoor classroom and flushable toilet block were built at Upeme School. Two new classrooms were built at the William Reid School. A new flush toilet was built at Kato School. Laos Support continued as in previou5 years for the Nong Kiaw and Nan t£arning Centres and the Ou Book Boat. A new two block classroom was constructed for Pakjim School on the banks of the Ou River. BARAIL4 COMMUNITY PARTNERSHIPS (A tompAny limited by guarantee) Report of the Trustees and Directors contlnued Morocco The Morocco Appeal raised over £17,500. W¢ have remained in contact with the community representatives of Tighza and visited in November 2023 to assess the damage. An initial disbursement to repair the Hamman was made. Baraka Community Partnerships originally fijnded the constn￿tiOTh of the Hamman. For pictures and more infom)ation on any of our projects visit our Fa¢ebook page or website at: www.facebook.comlBarakaCommuni www.barakacommuni .com Partnershi FundrAisRng Activities 2023 saw a drnmatic increase of about 7(P/o from 2022 (which itself had been a record). The increase was mainly due to three significant donations from Baraka's developing network in Canada. Baraka's first fundraising event since ¢ovid- a run race and social lunch in Reigate- took place in September, raising over £8,0(K). Support from the charity's loyal base of smaller regular donors continues. Investment Activities The charity does not currently hold noll-&￿h investments. A proportion of BCP cash is held in interest bearing accounts which are tailored to the charitable sector. S. FINANCIAL REVIEW Outcome for the year The transactions of charity are summarised on page I l of the financial statements. The charity had total incoming resources for the year to 31 December 2023 of £451,704 (2022 £267,124). Total expenditure in the year amounted to £387.650 (2022 £285,867). This resulted in an overdll surplus for the year of £64,054. (2022 deficit £18.743). Much of this surplus is attributable to receiving funds in advance for the ongoing constsuction of the new science block and Safe House in Zambia and also for the first yfdr of the operation of the Safe House. The Charity has total reserves at 31 De¢emb¢r 2023 of £237,925 (2022 £173,871). These comprise unrestricted reserv¢s at 31 December 2022 of £113,475 (2022 £125,778) and restricted reserves of £124,450 (2022 £48,093). BARAKA COMMUNrrY PARTNERSHIPS (A eompany limited by guarantee) Report of the Trustees and Directors continued Reserve8 Policy The level of free reserves held seeks to strike the balance between implementing the BCP skn7tegy, having the capacity to react to unexpected opw)rtunities, and maintaining the level of resources necessary to safeguard the continuity of the charity for the lime needed to take action if income falls below expectations or if there are unexpected or unforeseen operational ¢osts. The Trustees consider that a target level of free ￿serveS in the order of £IIM),000 is Currently appropriate for the charity. The amount of free reserves at 31 December 2023 is £l13.302. 6. FUTURE PLANS Zambia Baraka Community Partnerships and Barnka Zambia will continue to parther in 2024. Learning Centre: A target of 40,000 Learning Centre education visits has been set for 2024. Safe House. Completion and opening expected in May. Science Block. The inside will be fitted and supplied with equipment. Completion and opening expected in May. First phases of the sports area development will be completed in 2024. Schools: Support will continue with knic InfraStn￿tUre projec Further educational resources to be provideiL Batzka Safe House tn Maamba: Continued development of educational support for the girls targeting better examination results. Infrastructure is now complete. House and gardens will be well maintained. Sponsorship Programme". Continued realigmnent of progran]me: Support for primary school children phasing out with funds redirected to college and university students. College or univetstty funding for Safe House girls achieving high grades in their school leaving examinations. Laos Support will continue for the Learning Centres and book boat programmes. Support with the renovation of a school at Houy Hoy Installation of a new vtllage water system at Houy Hoy. BARAKA COMMUNITY PARTNERSHIPS (A company lin)ited by guarantee) Report of the Trustees and Directors continued Morocco To remain in close contad with th¢ community l¢ad¢rs of Tighza and to utilise our fimds to best effect purchasing building materials when the rebuild efforts commence. 7. RESPONSIBILITES OF THE BOARD OF TRUSTEES For the purposes of company law. the directors. who are also Trustees for the purposes of charity law. are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit for the year. In preparing those financial statements, the Trustees required to: (a) select appropriate accounting policies and then apply them consistendy (b) observe the methods and principles in the Charities SORP (c) make judgements and estimates that are reasonable and prudent, (d) state whether applicable UK accounting standards have been followed, and explain where they have not been followed. and (e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitsble company will continue in operation. The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enabl¢ them to ensure that the financial statements comply with the Charities Act 2011 and the Companies Act 2(X)6. The Trustees are responsible for ensuring that the charity maintains an adequate system of internal control designed to provide r&3sonabl¢ assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities. This report has been prepared in accordance with the Ststement of R￿QmMended Practice - Accounting and reporting by Charities and in accordance with the special provisions of Part 15 of the Companies Act relating to small entities. Approv¢d by the Board of Trustees on 30 July 2024. And signed on their behalf by Peter Skinner- ChaiT BARAKA COMMUNITY PARTNERSHIPS (A company limited by guarantee) Independent examinerfs report to the Trustees of Baraka Communlty Partnershlps for the year ended 31 December 2023 I report on the accounts of the company for the year ended 31 December 2023, which are set out on pages I I to 19. Respective responsibilities of Trustees and examiner The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Trnstees consider that an audit is not required for th¢ year under sertion 144(2) of the Charities Act 2011 (the 201 IAct) and that an independent examination is needed. Having satisfied myself that the chartty is not subject to audit under company law and is eligible for independent examination. it is my responsibility to: examine the accounts under section 145 of the 2011 Act to follow the procedures laid down in the general dire¢tions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and to state whether particular matters have Come to my attention. Basis of independent exAminer's report My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a ￿vieW of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considerdtion of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'Yrue and fair view" and the report is limited to those matters sel out in the statement below. Independent eiaminer'j Statement In Connection with my explanation. no matter has come to my attention: which gives me reasonable cause to believe that in any material respecL the requirements: a. to keep accounting records in accordance with ￿tion 386 of the Companies Act 2006. and b. to prepare accounts which accord with the accounting ￿e0rd$. comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met. or 2. to whtch, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Charlotte Mihailovic ACA 238 Worple Road, Staines. TWI 8 1 HE 4- IE /zLt io BARAKA COMMUNITY PARTNEILSHIPS (A company limited by guarantee) Statement of financial aetivitie$ for the year ended 31 December 2023 Ineorporating the Incon)e and Expenditure Account Total funds Total funds yearto 31 year to 31 December December 2023 2022 Unrestrlcted Restrfcted funds funds Note Incom• from: t)onations and fUndrai￿ng Bank interest Total 34,504 561 35,065 416,639 451,143 561 451,704 266,864 260 267,124 416,639 Ex￿ditUre on: Charitable actsvitles Raising funds Other CA)sts Total Expenditure 23,497 1,480 22,391 47,368 310,282 333,779 1,480 52,391 387,650 237,804 586 47,477 285,867 30,000 340,282 Net incomellexpendilure) before lrnnsfers 112.303) 76.357 64,054 118,7431 Transfers befv￿en funds Nel movemonl in lunds for the year 112.303) 76,357 64,054 (18,7431 Reconciliation of funds: Balancès brought forward 125,778 48,093 173,871 192,614 Bala￿8 carrled fotward 113,475 124.450 237.925 173.871 There are no recognised gains or I0￿S in the year, oth¢r than those included in the statement of financial activities. All activities derive from continuing operdtions. BARAKA COMMUNITY PARTNERSHIPS (A company limited by guarantee) Balance Sheet a$ at 31 Deeember 2023 Unrestrlcted Fund$ Restrlcted Funds Total 2023 Note 2022 Flxod Assets 173 173 347 Cuffont A¥¥ets Cash al bank and in hand Tolal currant a8S8ts 114,829 114.829 124,450 124.450 239,279 239.279 174,539 174,539 Creditors- arrounts falling due wlthln onè y&ar 1,527 1.527 1,015 Net Current Assets 113.302 124.450 237.752 173,524 N8t Assots 113,475 124,450 237.925 173.871 Represented by- Funds of tho Charlty Unrestridod funds 113.475 113,475 125,778 Restricted FurKI8 124,450 124.450 48,093 113,475 124,450 237.925 173,871 For the year ending 31 December 2023 the company w&8 entitled to exemption from audit under section 477 of the Companies A¢t 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledg¢ their responsibilities for complying with the requirements of the Act with respect to a￿oUntIng records and the prepardtion of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The financial statements on pages l I to 19 were approved by the Tn￿teeS on 30 July 2024 ands on their behalf by: Peter Skimier - Chair Company Registration No: 06885037 Charity Registration No: 1130756 12 BARAKA COMMUNITY PARTNERSHIPS (A eompany limited by guarantee) Notes to the financial ststements for the year ended 31 December 2023 Aeeounling poli¢ie Aeeounting basis The financial statements have been prepared under the historical cost convention and are in accordance with the accounting standard FRS 102, the Companies Acts 2006, the Charities Act 201 l and the Clwities Statement of Recommended Practice {FRS 102). The principal accounting policies adopted in the preparation of the financial statements are set out below. b) Going eoncern The trustees consider it appropriate to prepare the accounts on a going concern basis. Income Grants reeeivable Grants made to finance the activities of BCP are credited to the income and expenditure account in the period to which they relate. Donations and fundraising income Donations, fundraising income and gift aid are included as they were TrYeived. iii) Bank interest Bank interest is included in the income and expendittwe account on receipt. iv) Gifts and intangible income In addilion to the above, the charity also receives help aThd support from volunteers. This help and support is not included in the fll)ancial statements. d) Expenditure All significant expenditu￿ Is accounted for on an a¢¢ruals basis. The costs of Charitable activities include the fvnds spent on project activities in Laos and Zambia. BCP works closely with parkners in deterniining the amount of grant and where funding is to be use The costs of raising funds are the direct costs of the fund rdising activities. Other costs are the costs of the organisation in the UK and in¢lu(k governance costs. Foreign turrency Transactions in foreign currencies are translated tnto sterling at the rate of exchange ruling at the date of ihe ￿nSactiOn. Assets and liabilities at the year-end are converted into sterling at the year