REGISTERED CHARITY NUMBER.. 1132367 of tho Tru$lg9$ and Flnanclal Statemgnts for the Year Ended 31 October 2023 for Afrika Mander Duffill Chartered Accounlanls The Old Post Office 41-43 Market Place Chippenham Willshire SN15 3HR
Afrlka Contents of the Financial Slalements for thg Year Ended 31 October 2023 Page Report of the Trustees Independent Examiner'$ Report Statèment of Financial A¢tlvitlos Balance Sheèt Notgs to the Flnanclal Statements 7 to 10 Detailed Statement of Financlal Actlvltles 11
frlka a ort of tho Trustges for thg Year Ended 31 October 2023 The Iruslees piesenl their report with Ihe financial slalemenls of the charity for Ihe year ended 31 October 2023. The Iruslees have adopted the provisions ol Accounting and Reporting by Charities.. Slalemgnl of Recommended Practice applieable lo charities preparing their accounts in accordance with Ihe Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 1021 lelfeclive 1 January 20191. Page 1
Afrlka Re ort of the Tru$t89$ for the Year Ended 31 October 2023 OBJECTIVES AND ACTIVITIES To advance, for public benefit. the education of children in Wesl Africa, by direct provision or assistance in the provision of appropriate schooling. Afrikaya puich8sed land in 2010, in New Yundum. The Gambia, on which lo build a nursery School. Afrikaya has since completed the build of a 5-classroom nursery school, including a kitchen, dining area, and toilet block. Also. a medical cenlre, communily, and adult education cenlre. Waler is provided via 8 bore hole and a solar powered pump. Some of the lighting is provided by solar power but electricity is now available lo power sockets for electrical appliances. Currently. Afiikaya is financing the running costs, including salaries. maintenance, and day to day costs. until such a lime that il can become self-financing. The Community Room provides a source of income for the school 88 11 is rented out for community events outside school hours. The School opened ils doors lo the first students in January 2015. The Charity now employs 5 qualified Gambian teachers and a trained Teaching Assistant. The quality of leaching is evidenced by anecdotal reports from 3 local primary schools who say that after 6 years of intake, students fiom Afrikaya Nursery School are far in advance, in their undei8t8nding and use of English, of other children starting at their schools. The local Gambia College, which provides Early Years Development Training, works closely with the sch¢xJl which is providing work placements for teachers in training. In an aiea of high unemployment, Afrikaya employs local people as cooks. cleaners, security guards, nurse. bookkeeper, as well as employing the services of local builders. caTpenlers. tilers, gardeners and so on. Afiikaya curienlly employs 14 regular staff, including leaching staff. and has actively been increasing the level of competence of the staff through appr8is81s and so forth. Families pay a nominal fee lor their children lo attend the school, bul in cases of dire hardship (which is cufrenlly on Ihe incieasel, the School M8nagemenl Commilleo considors applications for sponsorship. Afrikaya's Sponsorship Programme follows a slriclly applied Child Protection Policy. Al the beginning of the new school year, in September 2023. 86 of the 137 students al the school were sponsored. Sponsors come from various countries bul moslly the UK. Durin9 this financial year, Af¥ikaya continues lo provide food, through specific appeals, lo families who have been struggling considerabty since the pandemic. the virtual collapse of the tourism industry and crop failure during the summer of 2022. We see this as part of our remit lo provide education because a growing body ol research has shown that what children eat can affect. not only their physical health, bul a130 their mood. mènlal heafth, and learning. There has drop in the number of students during this financial year. This is mainly allribuled lo the school closure during the pandemic, when many local childien sort allernalive education through Arabic schools which iemained open. The children's physical health is also seen as part of the charity's remit, lo which end, a nurso is employed one day a week for primary heatth care. During the previous year, Ihe children and staff had an eye lesl and remedial eyeglasses bought where needed. During thi5 period, a Gambian denlisl was ernployed lo check the leelh of all the children. Sadly. none of the parents agreed to Iiealmenl, slating that Iheif child would 'grow new leelh, 8¢)on. The other major cost, during this financial period, has been lo continue lo build ffood defences around and within the school. Global warming has had devaslaling effects on Wesl Affica already. During the last financial period. a great deal of work was done lo miligale against floods. This financial year, the flood defences have worked well. The main problem has been the rise in temperature. In July 2023, we were able lo instal fans in all the rooms, thanks lo a generous grant received from the charity arm of a German company, AEB Sliftung. This is a 3-year grant. 11 has already enabled Afrikaya lo update the medical room and the kitchen. as well as pay for staff training. The grants will be further used to enhance the storage Page 2
Space and create a school library. Page 2
Afrlka Re ort of the Trustees for the Year Ended 31 October 2023 The resulls sought from the project are lo.. Provide a slrong foundation for English literacy and numeracy for 137 children, where no such local facilities exist. in order lo prepare them for local primary school where all the leachin9 is in English. Piovide health care and a 'feeding programme. for students al the s¢hool to improve health and learning Help the community address the social is8ues they face at a r¢Xsl cause level through quality piimary educalion. Provide job opportunities for Ioc81 people and development of skills for adults. Provide a physical and learning environment that respects the needs of students and 8taff wh118t also leaching them Ihe importance of respecl foi themselves. FINANCIAL REVIEW R&seNes pollcy Surplus nel incoming resources each year afe accumulated and used lo invest in the land and buildings of the current nursery s¢hool proje¢l. The value of the asset purchased and being developed is shown within tangible fixed assels on the balance sheet. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and conslilules an unincorpoialed charity. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty number 1132367 Prlnclpal address 19 Wilcol Village Pewsey Willshife SN9 5NN Truste8S G Miles Mrs D Miles Mrs H C Payne-Kumar S Payne-Kumar Independent Examiner Andy Davis FCA Mander Duffill Chartered Accounlanls The Old Post Office 4143 Market Place Chippenham Willshire SN15 3HR Approved by order of the board of trustees on . G Miles- Trustee Page 3
Inde endènt Examlnerfs Re Afrika ort to the Trustees of Independent examlner's report to the trustees of Afrikaya I report lo the charity trustees on my examinalion of Ihe accounts of Afrikaya (the Trust) foT the year ended 31 October 2023. Rg$pon$lbilitie$ and ba$is of report As Ihe charity Ifiislees ol the Tfust you are responsible for the preparation of the accounts in accordance with the requirements of the Charilies Act 20111'lhe Acl'l. I report in iespecl of my examination of the Trust's accounts carried out under Section 145 01 the Act and in arrying out my examination I have followed all applicable Directions given by Ihe Charity Commission under Section 14515llbl of the Acl. Independent examiner's statem9nt I have completed my examination. I confirm th81 no material mallers have come lo my attention in onneclion with the examination givin9 me cause to believe that in any material respect.. accounling recor¢Js were not kept in respect of the Trust as requifed by Section 130 of (he Act,. or the accounts do not accord wilh those records", oi the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IA¢counl8 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 ol an independent examination. I have no concerns and have come across no other mallers in connection with the examination to which allenlion should be drawn in this report in order lo enable a proper understanding of the account8 lo be reached. Andy Davis FCA Mandei Duffill Chartered Accounlanls The Old Post Office 41-43 Market Place Chippenham Willshire SN15 3HR Dale.. Page 4
Afrlka Statement of Financial Activilias for the Year Ended 31 October 2023 31.10.23 Unreslricled fund 31.10.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 51.116 35.752 EXPENDITURE ON Raising funds 29,574 29,081 Other 19,374 15,393 Total 48,948 44,474 NET INCOMEIIEXPENDITUREI 2,168 {8.722) RECONCILIATION OF FUNDS Tol81 funds brought forward 140.626 149,348 TOTAL FUNDS CARRIED FORWARD 142 794 140,626 The notes form part of these financial slalemenls Page 5
Afrlka Balance Shee 31 October 2023 31.10.23 Unreslficled fund 31.10.22 Total funds Notes FIXED ASSETS Tangible assets 136.351 136.351 CURRENT ASSETS Cash al bank and in hand 6,695 4,504 CREDITORS Amounts falling due wilhin one year {252) {2291 NET CURRENT ASSETS 6.443 4.275 TOTAL ASSETS LESS CURRENT LIABILITIES 142,794 140.626 NET ASSETS 142.794 140.626 FUNDS Unreslficled funds 140626 TOTAL FUNDS 142 794 140 626 The financial statements were approved by the Boafd of Trustee8 and aulhoiised for issue on and were signed on ils behalf by.. G Miles- Trustee D Miles - Trustee The notes form part of Ihese financial slalemenl8 Page 6
Afrlka Notes to the Financial Stal8mgnls for the Yoar End8d 31 October 2023 ACCOUNTING POLICIES 8asis of preparlng the flnanclal statements The financial slalemenls of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charilies SORP {FRS 102} 'Aceounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities prepaiing their accounts accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in th8 UK and Republic of Ireland, and the Charities Act 2011. The financial slalemenls have been prepared under the historical st convenlion. Incomo All income 18 fecognised in the Slalemenl of Financial Activities once the charity has enlillement to the funds. il is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expendilure as soon as there is a legal or conslruclive obligation commilling the charity lo that expenditure. f( is piobable Ihal a transfer of economic benefits will be required in selllemenl and Ihe amount of the obligation can be measured reliably. Expenditure is aceounled for on an accruals basis and has been cla3silied under headings that aggregate all cost related lo the category. Where costs cannot be difeclly allribuled lo particular headings they have been allocated to activities on a basis consistent with the use of resouices. Tanglble flxed assets Depreciation is provided al the following annual rates in order lo write off each asset ovei 118 estimated useful life. School land, The Gambia Not provided Taxation The charity is exempt from tax on ils charilable activities. Fund accounting Unfeslricled funds can be used in 8ccordance with the charitable objectives al the discfelion of the Iruslees. Reslricled funds can only be used for particular reslficled purposes within the objects of the charity. Reslriclions arise when specified by the donor or when fLTrnd$ are raised for particulaf reslricled purposes. Further explanation of the naluie and purpose of each fund is included in the notes lo the financial statements. Page 7 continued...
Afrlka Notes to the Flnancial Statements - continued for the Year Ended 31 October 2023 RAISING FUNDS Investment management cosis 31.10.23 31.10.22 Property repairs 23,740 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022. Trustees. expenses There were no Iruslees, expenses paid for the year ended 31 October 2023 nor for the year ended 31 October 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled fund INCOME AND ENDOWMENTS FROM Donations and legacies 35,752 EXPENDITURE ON Raising funds 29.081 Other Total 44.474 NET INCOMEI{EXPENDITURE} 18,722} RECONCILIATION OF FUNDS Tol81 funds brought foNard 149,348 TOTAL FUNDS CARRIED FORWARD 140.626 TANGIBLE FIXED ASSETS School land, The Gambia COST Al 1 November 2022 and 31 October 2023 136.351 NET BOOK VALUE At 31 October 2023 136,351 At 31 Oclober 2022 136.351 Page 8 continued...
Afrika Notes to the Financlal Statements- continued for thg Year Ended 31 October 2023 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.23 31.10.22 Olher creditors 252 229 MOVEMENT IN FUNDS Nel movement in funds Al 1.11.22 At 31.10.23 Unrestricted funds General fund 140.626 2,168 142,794 TOTAL FUNDS 140,626 2.168 142,794 Nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 51.116 148,9481 2,168 TOTAL FUNDS 51.116 48,9481 2,168 Comparatlves for movement in funds Net movement in funds Al 1.11.21 At 31.10.22 Unrestricted furtd$ Goneial lund 149,348 {8.7221 140,826 TOTAL FUNDS 149,348 140,626 Compafalivg nel movement in funds. included in the above aio as follows.. Incoming resources Resources expended Movement in funds Unre$lri¢tod funds General fund 35,752 144,474) {8,722} TOTAL FUNDS 35,752 44 474} 8,7221 Page 9 conlinugd...
Afrika Notes to the Financial Statemenls - continued for Ihe Year Ended 31 October 2023 MOVEMENT IN FUNDS- contlnued A curfenl yeai 12 months and prior year 12 months combined position is as follows.. Nel movement in funds At 1.11.21 Al 31.10.23 Unrestricted funds General fund 149,348 16.5S4) 142.794 TOTAL FUNDS 149,348 142,794 A current year 12 months and prior year 12 months combined nel movement in funds. included in thè above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 86,868 {93,4221 {6,554) TOTAL FUNDS 86,8e8 93,4221 6.554 RELATED PARTY DISCLOSURES There wero no felaled party transactions for the year ended 31 October 2023. Page 10
Afrlka Detalled Statemènt of Financia Activltigs for the Year Endgd 31 October 2023 31.10.23 31.10.22 INCOME AND ENDOWMENTS Donations and legacles Donations and Gift Aid Other income 47,139 3.977 32,057 3,695 51.116 35.752 Total incoming rosources 51,116 3S.7S2 EXPENDITURE Raising donatlons and legacles Purchases of goods for resale 232 335 Other trading actlvltles Purchases 9.956 5,006 Investment management costs Propety repairs 19.386 23,740 Support costs Management Posla9e and slalionery Travel and accommodation 949 686 1,497 1,124 1,635 2,621 Other Sundrie8 Bank charges 17,301 186 12,617 73} 17.487 12,544 Governance costs Accountancy and legal fees 252 228 Total resources expended 48.948 44,474 Net incomel(expenditurel 2.168 8,722} This page does not form part of the stalulory financial slalemenls Page11