REGISTERED CHARITY NUMBER.. 1132367 tees an anclal Stat8ma r the Year Ended 31 October 2025 for Afrlka Mander Duffill Chartered Accounlanls The Old Post Offi 4143 Market Place Chippenh8m Willshire SN15 3HR
Afrika Contents of th Financlal Statements ded 31 October 2025 Page Report of the Tvustees IndépBndent Examlnerfs Report stat8ment of Flnanelal Actlvities Balancè Sheet Notes to the Flnancial Statements 8 10 11 Detalled Statement of Flnanclal Actlvitles 12
frlka ort of the Trustees for the Year Ended 31 October 2026 The Iru81ees presenl their report with Ihe financial slalemenls of the charily for Ihe year ended 31 October 2025. The Iruslees have adopted the provisions of Accounling and Reporting by Charities.. Statement of Recommended Practice applicab18 to charities preparing their accounts in accordance with the Financial Rèporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effeclive 1 January 20191. Page 1
Afrlka ort of the Trustees for the Year Ended 31 October 2026 OBJECTIVES AND ACTIVITIES The charity's objective is lo advance, for public benefit. the education of children in W881 Africa. primarily through the diiecl provision of appTopriale schooling and Ihe support of associated educallonal and wèlfare services. In selling objecl¢ves and planning aclivilie8, the Iruslees have had regard to the Ch8rily Commission's guidance on public bènefit. Achlevements and P8rformance Develo ment of Facililie Afrikaya purchased land in New Yundum, The Gambia, in 2010 for Ihe construction of a nursery School. Since then, the charity has completed.. A five classroom nursery school A kitchen and dining area A toilet block A medical c8nlre A community an4S adult education centre Water is supplied via a borehole wilh 8 solar powered pump and backup generator. Solar energy provides part of the lighting, and mains eleclricily is now available for appliances. Afrikaya continues lo meet all running costs, including salaries, mainlenance, and day to day operatlonal exptrnses, until the School becomes 5elf-financing. Educational Provision The school opened in J8nuary 2015 and currenlly employs.. Five qualified G8mbian l&achers One trained Teaching Assislanl Local primary schools report that pupils from Afrikaya Nursery School demonslrale signfficanlly slronger English li16r8cy and comprehensiun than Iheir peels, reflecting the high quality of leaching. Afrikaya previously hogled trainee teachers from Gambia College's Earty Years Development programme, bul government policy changes have redirected trainees lo slate run nursery schools. The Iruslees hope this parlnership will resume in future. Em lo menl and Communil Im act Afrikaya Pfovides stable employment foT 14 local staff, induding.. Teachers Cooks Cleaners Security gLtards Nurse A bookkeeper The charity also engages local builders, carpenters, tilers, gardeners, and olher Iradespeople, s(Jpporting the wider community economy. Access Fees and S onsorshi Families pay a nominal fee for allendance. In c88es of hardshy.cuirenlly increa51ng due lo economic pressures-the School Management Committee considers applications for sponsorship. At Ihe start of th8 Oclober 2025 school year.. 84 of 145 pupils were sponsored Sponsors came from Ihe UK, USA, France, Spain, Gomiany, and th8 UAE Page 2
Afrlka Re ort of the Trustees forthe Year Ended 31 Oc ber 2026 The Sponsorship Programm& adhefes 81iiclly to Afiikaya's Child Proleclion Policy. Food Su ort and Welfare Afiikaya has conlinued lo provid@ food 8ssislance lo families still affecled by.. The long term economic impact oflhe pandemlc The virtual collapse of th8 tourism industry Crop failure during th8 2022 rainy season and again in 2024 The Iruslees consider this integral lo the charity's educational mission, given the strong evidence linking nuliilion lo children's heallh, mood, and learning outcomes. aff Develo menl Slaff development continues through appraisals and in service Iraining. One teacher was accepted onlo the Advanced Diploma in Early Years Development at Gambia College. A long standing Afrikaya sponsor is funding the luilion. Infra81ruclure and Flood Mili alion Although the school's internal flood defences remain effective, severe flooding of suriounding roadswcaused by earlier and longer rainy 8easons-has made aecess difficult for pupils and staff. Afrikaya has worked wlh the local community lo shore up and repair the r08ds al significant cost. Fundraisin and External Su ort Much of Afrikaya's income comes from monlhly donations by child sponsoTS. We continue lo receive an annual donation fiom the Walson Trusl. Afrikaya was honoured lo be selected as Charity of the Year by Sl Francis Piep Schoul, Pew8ey. Pupils and parents raised a significanl sum and donated sever81 hundred reading b¢X*ks. The Iruslees cot)linuè lo raise funds Ih¥ough events such as forlnighlly dfum circles and an annual syjnsored walk. New Inilialiv8 The Iflislees have created a music room al the school stocked with donations of a vallety ol musi¢al inslrumenls. Music offers powerful measurable benefits for children aged 3-7. 11 supports Iheir cognitive growth, emolional well being, language development and social Skills. Children laughl MLFSIC before age 7 have been shown lo dèvelop stronger 8udilory processing and brain plasticity Publle Benefit and Outcome8 The Iruslees confirm Ihal the chaiity's aclivilies deliver clear public benefit. The intended outcomes of Affikay8's work are lo-. Provide strong foundations In English literacy and numeracy for 145 children in an areo with no compaTable early years PTOVlSlOn. Encour8ge reading for ple88ure as well 88 academic progress. Encourage learning a musical inslrumenl and love of music. Deliver healthcare and a feeding programme lo improve wellbeing and learniny c8pscity. Address root causes of social challenges through hvah quality early education. Create employment and skills development opportunities for Ioc818dulls. Provide a safe, respectful l@arning environment for pupi18 and staff. Page 3
Afrlka Re ortofth Tr stees FINANCIAL REVIEW Reservès pollcy Surplus nel incoming resources each year are accumulated and used lo invest in the land and buildings of the currenl nursery school project. The value of Ihe asset purchased and being developed is shown within lanuiblo fixed assets on the balance sheel. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng documenl The charity is conlrolieLI by 118 governlng document, a deed of trust and conslilules an unlnttorporated chaiily. REFERENCE AND ADMINISTRATIVE DETAILS Reglslered Chaylty number 1132367 Principal addross 19 Wilcot Village Pewsey Willshire SN9 5NN Trustees G Miles Mrs D Milas Mrs H C Payfte-Kumar S Payne-Kumar Independent Examlner Andy Davis FCA Mander Duffill Chartered Accounlanls The Old Post Office 41-43 Maikel Place Chippenham Willshire SN15 3HR Approved by order of Ihe board of Iruslees on . JoKa2 and signed on its behalf by.. ..{Aus.19, 2026 13..40..45 G G Mile5- Trustee Pag84
Inde endent Examlner's Re Afrika ort to the Truslees of Independent oxamlnefs report to the Irustees of Afrlkayè I report lo the charity Iruslees on my examination of the accounts of Afrikaya (the Trust) for the ye8r ended 31 October 2025. Responslbilltles and basls of raport As the charity Iruslees of the Trust you are responsible for the preparation of the accounts in accordance with the iequiremenls of the Charities Act 2011 {'Ihe Acl'l. I report in Tesp&¢l of my ex8minalion of Ihe Trust's aceounls carried out under Section 145 of Ihe Act and in carrying out my examinalion I have followed all applicable Directions given by the Charity Commission under Section 145151{bl ol Ihe Act. Indep8nd8nt examinerfs Statement I have completed my examination. I confirm that no mal8ri81 mallers have come lo my allenlion in connection wilh the examination giving me cause lo believe that in any material respecl.. accounling records were not kept in respect of the Trusl as required by Section 130 of Ihe Act; or Ihe accounts do not aGcoid with those records,. or the aeeounls do not compty with the appli¢able requiremenls concerning tha form 8nd conlenl of accounls sel out in the Charities (AcCOnIS and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a maller considered as part of an independent axaminalion. I have no conceTns and have com8 across no other malle¥8 in connection wilh the axaminalion lo which allenlion should be drawn in Ihis report in order to enable a proper understanding of the accounts lo be leached. Andy Davis FCA The Inslilule of Chartered Accounlanls in England and Wales Mander Duffill Chartered Accounlanls The Old Post Office 41-43 Market Place Chippenham Willshire SN15 3HR Dale.. Page 5
Afrik statem8nt of Flnanclal Actlvltles forthe Year Ended 31 October 202S 31.10.25 UnreslriGled fund 31.10.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 51,439 67,147 Investment income 117 Total 67.147 EXPENDITURE ON Raising funds 16.938 29,442 Other 22,171 28,185 Total NET INCOME 12,447 9,520 RECONCILIATION OF FUNDS Total funds brought forward 152,314 142,794 TOTAL FUNDS CARRIED FORWARD 164 761 152 314 The r)oles form part ol Ih6s6 fin8ncial slalemenls Page 6
Afrika Balance Sheet 31 October 2025 31.10.25 Unre81ricled fund 31.10.24 Tolal lunds Notes FIXED ASSETS Tangible assets 136,351 136,351 CURRENT ASSETS Cash al bank and in hand 28,938 16,444 CREDITORS Amounts falling due within one year 15281 {4811 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILITIES 164,761 152,314 NET ASSETS 164 761 152 314 FUNDS Unreslficled furbds 152,314 TOTAL FUNDS 164 761 152 314 e fi ncial statements were approved by the Board of Trustaes and aulhorised for issua on and were Signed ors its behalf by.. G miles G Miles- Trustee D.Mile$ D Miles- Truste8 The notes form part of these financi81 slalemenls Page 7
Afrika Notes to the Flnanclal Stalement for the Yoar Ended 31 October 2025 ACCOUNTING POLICIES Bagls of preparlng the flnanclal statements The financial slalemenls of the charity. which Is a public ben6fil entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities.. Slalèm8nl of Recommended Practice applicablo lo charilies preparing their accounts in accordan¢8 with the Financial Reporting Standard 8pplicablÈ in the UK and Republic of Ireland (FRS 1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Sland8rd applicable in the UK and Republic ol Ireland, and Ihe Chariliès Act 2011. The finan¢ial slalemenls have been prepared under the historical cost convention. Income All income is recogr>ised in the Slalemenl of Financial Activities ofi the charity has enlillemenl lo the funds, il is probable that the income will be received and the amount can be measured reliably. Expendliure Liabilities ara recognised as expendllure as soon as there is a lagal or conslrLtGlive obligation commilling the charity lo that expenditure, il is probable that a transfer of economic benerrts will be required in selllem@nl and the amount of the obligation can be measured Teliably. Expenditure is accounted for on an accruals basis and has been classified under headings Ihal aggregate all cost related lo Ihe category. Where costs cannot be direclty allribuled lo parlicular headings they have been allocated lo aclwilies on a basis consislenl with the use of re$0rceS. Tangibl¢ flxed ass&ts Deprecialion is providèd al the following annual rates in order lo write off each asset over its eslimaled useful life. School land, The Gambia Not provlded Taxatlon The charity is exempl from lax on its charitable aclwilies. Fund accountlng Unreslricled funds can be used in accordance wlh the charitable objectives al the discretion of the Iruslees. Reslricled fund8 can only be used for particular reslricled purposes within Ihe objects of the charily. Reslriclions arfse when speclfied by the donor or when funds are raised for particvlar reslricled PUTposes. Further explanallon of the nature and purpose of each fund is included in the notes to the financial slalemenls. INVESTMENT INCOME 31.10.25 31.10.24 Deposil account interest 117 Page 8 continued...
Afrlka es to the Flnanclal Statements- contlnu for the Year Ended 31 Oc ober 2025 RAISING FUNDS Investment management costs 31.10.25 31.10.24 Property repairs 9,660 19,306 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for th@ year anded 31 October 2025 nor for the year ended 31 October 2024. Trustee5' expenses There were no Iruslees, Èxpenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresliicled fund INCOME AND ENDOWMENTS FROM Donation5 and legacies EXPENDITURE ON Raislng funds 29,442 Other 28.185 Total NET INCOME 9.520 RECONCILIATION OF FUNDS Total funds brought fonvard 142,794 TOTAL FUNDS CARRIED FORWARD 152,314 TANGIBLE FIXED ASSETS School land, Tho Gambia COST Al fj November 2024 and 31 October 2025 NET BOOK VALUE Al 31 October 2025 136 351 At 31 October 2024 136,351 Page 9 continued...
Afrlka Notes to the Financlal Statements - conllnued forthe Year Ended 31 Oc CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 Other ciedilors 528 481 MOVENENT IN FUNDS Nel movement in funds Al 1.11.24 Al 31.10.25 Unrestrlcted funds General fund 152,314 12,447 164,781 TOTAL FUNDS 152 334 164,761 Nel movement in funds, included in the above 8r6 as follow8-. Incoming resources Resources expended Movement in funds Unreslrlcted funds General fund 51,556 (39,1091 12,447 TOTAL FUNDS 39 109) 12,447 Comparatlves for movement in funds Nel mvemenl in funds Al 1.11.23 Al 31.10.24 Unrostrlclod fund 142,794 9.520 152,314 TOTAL FUNDS 142 794 152 314 Comparative nel movement in funds included in the 8bove are as follows.. IncomirwJ resources Resources Movernent expended in lunds Unrestrlcted fund 67,147 {57,6271 9,520 TOTAL FUNDS 67.147 57,6271 Page 10 ¢onlinu8d...
Afrlka N tes to the Flnancial Statements- contlnued for the Year Ended l October 2025 MQVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined position 18 as follows.. Nel movement in funds Al 1.11.23 At 31.10.25 Unrostrlcted fund 142,794 21,967 164,761 TOTAL FUNDS 142 794 21,967 164761 Net movement in funds included in the above are as follows.. Incoming Tesource8 Resources expended Movemenl in funds Unrestrlcted fund 118.703 (96.7361 21,967 TOTAL FUNDS 118.703 96 7361 RELATED PARTY DISCLOSURES There were no related party Iransacllons for the year ended 31 October 2025. Page11
Afrlka Detailed Statement of Financlal Actlvltiès for the Year Ended 31 October 2025 31.10.25 31.10.24 INCOME AND ENDOWMENTS Donations and lègacles Donations 8nd Gift Aid Olhar income 48.941 62.673 51.439 67,147 Investment income Deposit account inleresl 117 Total Incomlng resources 51,556 67,147 EXPENDITURE Raising donatlons and legacies Purchases of gL)ods for resale 140 240 Other trading actSvltle8 Purchases 7,138 9,896 Investment managoment costs Prop8ty repairs 9,660 19,306 Support costs Management Postage and stationery Travel and accommodation 1,127 2,192 583 4,322 2,775 Other Sundries Bank chafges 17,310 24,874 56 17.321 24.930 Governance costs Aceounlancy and legal fees 528 480 Total resources expended 57,627 Net income 12.447 9,520 8lgnature: Ll Mi1e8lAug 19. 2D26 13..43.-39 GMT411 Emall: afrikayalhecharity@gmail.com This page does not fom) part of the slalulory financial statements Page 12