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← Umoya Trust UK

2024-06-30-accounts

REGISTERED COMPANY NUMBER: 06948165 (England and Wales) REGISTERED CHARITY NUMBER: 1133234

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR

THE YEAR ENDED 30 JUNE 2024 FOR

UMOYA TRUST (UK)

Black Crow Services Suite 49,186 St Albans Road, Watford, WD24 4AS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Page
Report of the Trustees 3 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 10 to 17
Detailed Statement of Financial Activities 18 to 19

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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 I January 2019).

On behalf of the Trustees in Zambia we would like to report on Umoya Trust activities in Zambia since the pandemic until present. The report will look at the Nursing homes achievements, challenges and plans, recruitment for UK - Certificate of Sponsorship (COS), Matero After Care, farming, Prayer Mountains and then make a conclusion whilst highlighting some of the expenses that we might have incurred during the process.

Objectives and Activities

The main objects of the charity set out in the governing document are;

Activities undertaken to achieve objectives

Main achievements of the charity

We have been able to assist socially excluded people in Kent, Wilshire and Africa, particularly in Zambia and South Africa, by providing advocacy, food and support, as well as employment skills. Most of our volunteers are expert by experience who may have been clients and are vulnerable within our community. We have managed to provide care and support and we have provided a place where they can be part of a team and start to learn new skills and develop socially.

The Trust managed to sponsor 8 volunteers from Uganda, South Africa and Zambia who have been part of the capacity building in the vision we have of opening more project in Africa.

Furthermore, some volunteers have been able to be employed on the skilled workers visa in the UK. This provided us with sustainable work force that has stabilised our Connect and Care Project, both in Kent and Wiltshire.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

Our homeless project has tried to help and support those living on the streets alongside other organisation working among them. In Africa we have been able to help several orphans by paying their school fees, rent and supplying much needed food. We have encouraged them to finish their education and hope to continue to support them as they go to college. We have now managed to complete the construction of the Nursing Home in Zambia, and we managed to run it as a pilot project this year. In the project we had housed 6 old vulnerable people and employed 8 volunteers. The project was successful and amongst the finding is that the concept of volunteering is foreign and there is nothing for free at least in Zambia. This has helped us to redesign the project and ensure that we are meeting our object. We will be registering with the ministry of health in Zambia.

Zambia Nuning Home- Costs and updates

Connect and Care Nursing Home is operated by Umoya Trust (Zam) providing world class Nursing Home Care and Rehabilitation Services and is named after our passion to connect and care for elderly individuals and those who are vulnerable due to various issues. The site will have many buildings and activities. However, the current and first building is named after our late director and architect (Chisha Musonda) who designed and encouraged the project to be moved from Livingstone to Lusaka as a strategic management. We are planning to start the Robinsons Chapel, Maggie Mpundu House, GF residential home, Astride’s Corner (all these buildings are named after people who have shaped the project and details will appear on the wall of fame).

The project was established to provide the vulnerable elderly (65+) and adults (18 +) with physical and learning disabilities, a range of nursing services that meet their needs and offer them choice. Our aim is to respond to individual requests for services and deliver them in a manner that respects the wishes and feelings of the Service User and upholds his or her rights and dignity. Our objective is to provide a range of services, thereby offering the Service User, communities, and family greater freedom of choice. Service User needs will be matched with corresponding and appropriate staff and resources. It all begins with connecting. Using Outreach Programmes, including our work with the local government, social workers, faith groups, NGOs, Chainama, Government and private hospitals, chiefs, families, a connection is made, trust is built and that connection leads to the provision of a Personalised Care Plan compatible with individual needs.

The aims and objectives of the organisation are as follows:

People and the services we provide

We provide Nursing Care services to vulnerable (65+) and adults with Physical and Mental Rehabilitation services, and Personal Care services each of which is a regulated activity.

We provide safe, Service User focused, 24 hour, seven days’ a week services. We facilitate semi-independence for vulnerable or at-risk elderly (65+) and adults with physical and learning disabilities leaving hospitals; this is achieved by

supporting them within our project with intensified rehabilitation program with the aim to move them if possible, to a more independent living including their own home or families.

Our registration with the Ministry of Community Development and Welfare enables us to provide certain care under the following regulated activities as defined in the NGO Act, 2009 as (Amendment No.13 of 2020). Currently we have applied with the Ministry of Health for Rehabilitation Services will which enable us to provide world class services that meets the needs of our clients holistically.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

UMOYA TRUST NURSING HOME STRUCTURE

----- Start of picture text -----
SIDNEY MUSHINGE
CHIEF EXECUTIVE
OFFICER
__
NATIONAL
COORDINATOR
ASSISTANT
COORDINATOR
MENTAL
HEALTH
SPECIALIST
ADMIN CLINICAL
HEAD CHEF
ASSISTANT OFFICER
oa LJ
CHARLES
ASSISTANT NURSING
LULAMBE
CHEFS ASSISTANTS
DRIVERS
oa a|
HOUSE
KEEPERS
SECURITY
GUARDS
a
----- End of picture text -----

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024

FINANCIAL REVIEW

a. Going concern

Going concern after making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

We are growing as an organisation and have now taken up the responsibility of employing people and expanding our activities and therefore we aim to maintain reserve of £5,000 as part of our income to meet any unforeseen circumstances and to make sure that we have enough money to pay staff when our income is delayed. This will be reflected in our financial Reserve Policy. We are also aiming to have an overdraft arrangement with the bank to ensure that we have access to money in the case of invoice delayed staff and bills will not be affected.

Structure, governance and management

c. Organisational structure and decision-making policies

The other members of the trustee body are responsible for the financial management of the charity whilst others are able to confirm and authorise any payment above the agreed amount. Cheques are signed by 2 unrelated people that the Trustees have put forward to the bank. Statement of Trustees' responsibilities The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

REPORT OF THE TRITSTEF.S FOR THE YEAR ENDED 30 JUNF 2024 Apprnved by nrder nf the hnÈird nf trii8tee,s nn &nd Sign¢d 4)u i¢¥. bchaifby: Mr M Lifumbvla (Tru¥le¥) Dale.. 11.03 15 REFERENCE AND ADL￿NIsTIL4TlVE DETAtLS Reglstered C.omp#ny number U61)4816£ (F,nglund and IVa1¢5) RcRl$t¢r¢d Charlty npmbLY 1131234 Rtgi8tered offlce 39 Broad￿'aY GJLLINGIIAM Kent ME86B TrnsteeB M¥ J A Nuiley DIre¢￿T luppuinted 27,S.2023) Mr M l.iliimb¥lil r)irYLlc)r {￿ppoint¢d 27,5.2023) Mr E Musonda Director Indepe￿dellt b:1gmlller laek Crow Servie Suile49.186 St Albans Road, Warford, WD24 4A$

Independent examiner's report to the trustees of Umoya Trost (Uk) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and arc eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement - matters of concern identified

Since your charity's gross income exceeded £250,000 your examiner must be a member of a Listed body. I can confirm that am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

I have completed my examination.

From the work undertaken, it was noted that the following did not have sufficient documentation to support the balances per the financial statements.

  1. The charity's accounting system docs not account for funds and potential restrictions on use of funds.

  2. The charity is closely linked with Umoya Trust Zambia, a foreign charity, which Umoya Trust UK supports. Controls have not been put in place to adequately separate the resources, assets and expenditure of the two entities clearly.

  3. The charity has not maintained any stock records through the year, though it has now closed the shop and donated all stock to Gillingham Street Angels, Registered Charity No. 1184311.

  4. The charity has not maintained a fixed asset register.

  5. The charity was not able to provide to full evidence for a sample of expenses selected, in particular evidence supporting £6,113

I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. Except for the matter of concern noted above accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. Except for the matter of concern noted above the accounts do not accord with those records; or

  3. The accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; and

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

H Shah ICAEW

The Institute of Chartered Accountants in England and Wales

Date: 22/03/25

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 JUNE 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other Revenue
Charitable activities
Direct costs
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
Charitable activities
Direct costs
Support costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2024
Unrestricted
Fund
£
251,123
35		 2023
Total
funds
£
1,215
400,023
108
251,158 401,346
77,401
192,845		 -
339,535
38,406
270,246 377,941
(19,088)
22,040
2,952		 23,405
(1,365)
22,040

12

BALANCE SHEET

2024
2023
Unrestricted
Total
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
1,164
1,660
CURRENT ASSETS
Debtors
9
17,784
20,416
Cash at bank
12,606
14,001
31,554
34,417
CREDITORS
Amounts falling due within one year
10
(28,602)
(14,037)
NET CURRENT ASSETS/(LIABILITIES)
2,952
20,380		 2024
2023
Unrestricted
Total
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
1,164
1,660
CURRENT ASSETS
Debtors
9
17,784
20,416
Cash at bank
12,606
14,001
31,554
34,417
CREDITORS
Amounts falling due within one year
10
(28,602)
(14,037)
NET CURRENT ASSETS/(LIABILITIES)
2,952
20,380		 2024
2023
Unrestricted
Total
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
1,164
1,660
CURRENT ASSETS
Debtors
9
17,784
20,416
Cash at bank
12,606
14,001
31,554
34,417
CREDITORS
Amounts falling due within one year
10
(28,602)
(14,037)
NET CURRENT ASSETS/(LIABILITIES)
2,952
20,380
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS/(LIABILITIES)
FUNDS
12
Unrestricted funds
TOTAL FUNDS		 2,952
2,952
2,952
2,952		 22,040
22,040
22,040
22,040

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The8e finllncial stptemetlts havc been prepared in ac¢onlallce tbc provision,5 applicabl¢ to charitablo companies subject tD the small compaDie6 regime. The Lmancial .statem¢llls were approved by the Board ufTtusteeq and authvrised for i.ssue ijn and were 51gnc on its bdi&lt'by- 14,03.2_£ Mr Nl L1￿￿be1a- Trustee

FOR THE YEAR ENDED 30 JUNE 2024

1, ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 I January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

Al1 income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings 25% on reducing balance Computer 33% on cost equipment

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

3.

4.

OTHER TRADING ACTIVITIES
2024 2023
£ £
Shop income - -
INVESTMENT INCOME
2024 2023
£ £
Interest receivable 35 108
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2024 2023
£ £
Depreciation - owned assets . 497 607
Other operating leases - 15,490

5. TRUSTEES' REMUNERATION AND BENEFITS

During the year, Trustees received remuneration of £0 (2024: £14,726).

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Key management

During the year key management were paid remuneration of £50,452 (2023: £65,589).

Key management had reimbursed expenses during the year of £11,109.38.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

Shop staff
No employees received emoluments in excess of £60,000.
7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Direct costs
Other trading activities
Investment income
Total
EXPENDITURE ON
Raisingfunds
Charitable activities
Support costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Domiciliarycare		 2024
2023
-
1
11
13		 2024
2023
-
1
11
13		 2024
2023
-
1
11
13
11
14
Unrestricted
funds
£
251,123
-
-
35
251,158
77,402
192,845
270,246
(19,088)
22,040
2,952
270,246
(19,088)
22,040
2,952

8. TANGIBLE FIXED ASSETS

Fixtures
and
fittings
£
COST
Additions
1,326
DEPRECIATION
Charge for year
332
NET BOOK VALUE
At 30 June 2024
994
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Accrued income
Prepayments
10.
CREDITORS: AMOUNTS FALLING DUEWITHINONE YEAR
Social security and other taxes
Net wages control
Pension control
Accrued expenses
Other Creditors
II.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year		 Computer
equipment
Totals
£
£
334
1,660
165
497
169
1,163
2024
2023
£
14,816
£
3,432
2,968
-
-
168
16,816
-
17,784
20,416
2024
2023
£
£
4,353
5,661
24,290
1,307
4,312
28,602
2,716
14,037
2024
2023
£
£
1,680
-		 Computer
equipment
Totals
£
£
334
1,660
165
497
169
1,163
2024
2023
£
14,816
£
3,432
2,968
-
-
168
16,816
-
17,784
20,416
2024
2023
£
£
4,353
5,661
24,290
1,307
4,312
28,602
2,716
14,037
2024
2023
£
£
1,680
-
2023
£
1,680

12. MOVEMENT IN FUNDS

Unrestricted funds
At 1.7.23
£
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
251,158
TOTAL FUNDS
251,158
General fund
22,040
TOTAL FUNDS
22,040		 Net
movement
At
in funds
30.6.24
£
£
2,952
2,952
Resources
Movement
expended
in funds
£
£
(270,246)
(19,088)
(270,246)
(19,088)
(19,088)
(19,088)

Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£ £ £
Unrestricted funds
General fund (1,365) 23,405 22,040
TOTAL FUNDS (1,365) 23,405 22,040

Comparative net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
401,346
TOTAL FUNDS
401,346		 Resources
Movement
expended
in funds
£
£
(377,941)
23,405
(377,941)
23,405

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.22 in funds 30.6.24
£ £ £
Unrestricted funds
General fund (1,365) 4,317 2,952
TOTAL FUNDS (1,365) 4,317 2,952

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
652,504
TOTAL FUNDS
652,504		 Resources
expended
£
Movement
in funds
£
(648,187)
4,317
(648,187)
4,317

13. RELATED PARTY DISCLOSURES

During the year, the charity employed Prudence and Peniel Mushinge, relatives of key management. The salaries provided are considered market rate by the trustees.

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Shop income
Interest Receivable
Charitable activities
Community outreach
Personal contributions to care
Total incoming resources
EXPENDITURE
Raising donations and legacies
Shop expenditure
Charitable activities
Subcontractors
Donations • Umoya TrustZambia
Connect & care expenditure
Volunteer scheme
Travel costs
Donations - ECM tithes
CHS commission paid
Visa charges
Vehicle costs
Donations - other charities
Support costs
Wages
Carried forward		 2024
4,145
-		 2023
1,215
-
4,145
35
246,978
-
246,978
251,158
-
14,580
57,066
3,602
-
4,000
-
1,583
7,857
-
88,688
179,175
179,175
-
-		 1,215
-
108
397,545
2,478
400,023
401,346
-
15,724
38,392
-
9,933
28,230
3,000
7,458
6,360
16,694
689
126,480
201,650
201,650

This page does not form part of the statutory financial statements

UMOYA TRUST(UK)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

Management
Brought forward
Social security
Pensions
Rents
Rates and water
Insurance
Light and heat
Telephone
Sundries
Bad debts written off
Other expenses
Legal and professional fees
Training
Bank interest
ITsoftware &consumables
HMRCinterest on overdue tax
Governance costs
Finance
Bank charges
Fixtures and fittings
Computer equipment
Total resources expended
Net income/(expenditure)		 2024
179,175
-
-
1,122
-
-
-
-
-
1,273
-
-
-
-
-		 2023
201,650
5,325
5,864
15,490
4,149
1,784
1,584
1,403
2,515
459
5,551
120
375
278
3,810
181,343
215
-
-
215		 250,357
497
442
165
1,104
270,246 377,941
(19,088) 23,405

This page does not form part of the statutory financial statements