2025-06-30-accounts - Umoya Trust UK

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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 2025 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 2025

	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 2025

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 2025. 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).

Objectives and Activities

a. Policies and Objectives:

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

Supporting vulnerable people due to disabilities, homelessness, age and illness in the UK
Housing and supporting vulnerable elderly with high standard nursing care in Zambia
Help with orphans regarding their schooling, housing and food
Assisting people who are homeless in the local community
Emotional Support and advocacy for those in need
Helping the most vulnerable in our local community and in Africa
Building capacity and growth to impact others one person at a time
Supporting and partnering with Government and local organisations that are building the lives of the most vulnerable in our communities

Activities undertaken to achieve objectives

b. Our current activities are:
Domiciliary care within the local community – This is though our project Connect & Care
Turning our Old people’s home into a Nursing Home and Care services in Zambia
Working in partnership with local Governments, both in UK and Africa, to reach out to the most vulnerable in our communities
Managing the license to recruit both volunteers and skilled workers from abroad to the UK
Re-Opening the charity Shop and Outreach programmes in Kent and Wilshire
Homeless outreach programme within the community.
Orphan support in Africa – paying school fees and providing assistance with rent and food expenses.
Collecting used goods and items for donations to vulnerable communities abroad
Farming Maize to sustain the project in Zambia and clearing land for fish farming
Taking hospital equipment to the nursing home in Zambia

Main achievements of the charity

We have been able to assist socially excluded people in Kent, Wilshire and Africa, particularly in Zambia and Togo, 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 issue 8 COS to volunteers, and three Skilled workers have been part of the capacity building in the vision we have of opening more project in Africa and sustaining those in the UK. 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.

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.

With the view to reopen the Nursing Home- we managed to apply to the nursing counsel of Zambia and during the reported period we are waiting for the inspection. We have managed to recruit – The National Coordinator, Manager, 4 nurses, 4 doctors and 2 clinical offices with other supporting staff.

The Dom Care we have been able to complete all the CQC requirement on both locations and have maintain on average 800 hours services. All the reportable or notifications have been made. We have had some challenges with staff from abroad who mostly find it difficult to integrate into the local community. We will need further cross culture communication training. In some cases, we have had less hours for staff and these have resulted in unstable staffing as some have left. We are now looking for private clients to boost our services and reduce the risk of losing government contracts.

Zambia Nursing Home Project- Update

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. We are now building 4 self-contained flats that will be named as Shilla Homes (named after our late client aged 101 whose life impacted our services in Wilshire).

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. We are now looking at becoming part of the health care services in the local area.

The aims and objectives of the organisation are as follows:

To encourage clients or their representatives to participate as fully as possible in formulating their care plans and to provide access to personal files.
To enable and support clients to retain independence of thought and activity.
To meet in a dignified non-judgemental way, the client's physical, mental and emotional needs and to promote his or her overall well-being.
To recognize client diversity by ensuring religious, cultural, racial and gender identities are respected and to request clients and their carers respect the right of members of staff to enjoy the same non-discriminatory approach.
To ensure that the forms of communication, language and address used are suitable for the needs of the client.
To ensure that the client is always treated with dignity and respect and is safeguarded from risk of abuse.
To ensure that all information received in the course of carrying out our duties is treated with the utmost confidentiality and is not passed to any unauthorised persons. Records will be accurate and fit for purpose.
To be respectful of the client’s personal privacy and space.
To ensure that all health and safety procedures are followed at all times.
To ensure that the quality of the service provided is of the highest standard possible and to use appropriate methods to achieve this.
To ensure clients are provided with information concerning the services provided and any changes to those services which may affect their well-being.
To ensure that staff adhere to our principles and standard of services by safe recruitment, adequate training, supervision, and induction.

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.

UMOYA TRUST NURSING HOME STRUCTURE

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SIDNEY MUSHINGE
CHIEF EXECUTIVE
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COORDINATOR
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COORDINATOR
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MENTAL HEALTH
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A SSISTANTDMIN | AEE BNSC | OFFICERCLINICAL
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ASSISTANT NURSING
CHARLES [LULAMBE] CHEFS
DRIVERS
HOUSE KEEPERS
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SECURITY
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

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

a. Constitution Umoya Trust (UK) is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
b. Methods of appointment or election of Trustees The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. Trustees are appointed and references are taken prior to starting. All Trustees have relevant and current DBS.

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:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures
disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in
business.

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 TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Approved by order ofthe board oftrustees on and Signed on its behalf by:

mWedla Mr M Lifumbela (Trustee} Date: a ‘ Ode:ao 2&

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 06948165 (England and Wales)

Registered Charity number 1133234

;

Registered office 39 Broadway GILLINGHAM Kent ME86B A

Trustees

Ms J A Nutley Director (appointed 27.5.2023) Mr M Lifumbela Director (appointed 27.5.2023) Mr E Musonda Director

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

Independent examiner's report to the trustees of Umoya Trust (UK) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

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 (ICAEW) 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.

The charity's accounting system does not account for funds and potential restrictions on use of funds.
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.
The charity has not maintained a fixed asset register.

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:

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

Hassan Shah ICAEW The Institute of Chartered Accountants in England and Wales

Date: 24 April 2026

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 JUNE 2025

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		2025 2024 Unrestricted Total Fund funds £ £ 10,985 1,215 376 272,131 400,023 29 108
		283,521 401,346
		- - 41,667 339,535 232,697 38,406
		274,364 377,941
		9,157 23,405 2,952 (1,365) 12,109 22,040

BALANCE SHEET

2025 2024 FIXED ASSETS Notes Unrestricted funds £ Total funds £ Tangible assets 8 749 1,164 CURRENT ASSETS Debtors 9 - 17,784 Cash at bank 22,125 12.606 22,874 31,554 CREDITORS Amounts falling due within one year 10 (10,765) (31,554) NET CURRENT ASSETS/(LIABILITIES) 12,109 2,952	2025 2024 FIXED ASSETS Notes Unrestricted funds £ Total funds £ Tangible assets 8 749 1,164 CURRENT ASSETS Debtors 9 - 17,784 Cash at bank 22,125 12.606 22,874 31,554 CREDITORS Amounts falling due within one year 10 (10,765) (31,554) NET CURRENT ASSETS/(LIABILITIES) 12,109 2,952	2025 2024 FIXED ASSETS Notes Unrestricted funds £ Total funds £ Tangible assets 8 749 1,164 CURRENT ASSETS Debtors 9 - 17,784 Cash at bank 22,125 12.606 22,874 31,554 CREDITORS Amounts falling due within one year 10 (10,765) (31,554) NET CURRENT ASSETS/(LIABILITIES) 12,109 2,952
TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS/(LIABILITIES) FUNDS 12 Unrestricted funds TOTAL FUNDS	12,109 12,109 12,109 12,109	2,952 2,952 2,952 2,952

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 JUNE 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of ‘Trustees and authorised for issue on 24-04: Ab and were signed on its behalf by:

Mr M Lifumbela - Trustee

FOR THE YEAR ENDED 30 JUNE 2025

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
		2025	2024
		£	£
	N/A	-	-
3.	INVESTMENT INCOME
		2025	2024
		£	£
	Interest receivable	29	108

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

		2025	2024
		£	£
Depreciation - owned assets	.	414	497
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 2025 (2024: nil).

Key management

During the year key management were paid remuneration of £40,000 (2024: £50,452).

Key management had no reimbursed expenses during the year (2024: £11,109)

6. STAFF COSTS

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

Domiciliary Care 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 Raising funds Charitable activities Support costs Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	2025 2024 9 11	2025 2024 9 11
	9 11 Unrestricted funds £ 1,215 400,023 - 108 401,346 - 377,941 377,941 23,405 (1,365) 22,040
		377,941
		23,405 (1,365)
		22,040

8. TANGIBLE FIXED ASSETS

Fixtures & fittings £ COST At 30 June 2024 3,982 DEPRECIATION Charge for year Accumulated Depreciation 249 2,988 NET BOOK VALUE At 30 JUNE 2025 745 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Accrued income Prepayments Total 10. CREDITORS: AMOUNTS FALLING DUEWITHINONE YEAR Social security and other taxes Net wages control Pension control Accrued expenses Other Creditors Total	Computer equipment £ 500 165 331 4 2025 £ - ----- - - 2025 £ 2,630 - - - 8,135	Totals £ 4,482 414 3,319 749 2024 £ 14,475 575 2,734 -
		17,784 2024 £ 8,057 14,057 2,163 4,325 -
	10,765	28,602

LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
	2025	2024
	£	£
Within one year	-	-

12. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net
		movement	At
	At 1.7.24	in funds	29.6.25
	£	£	£
Unrestricted funds
General fund	2,952	9,157	12109
TOTAL FUNDS	2,952	9,157	12,109

Net movement in funds, included in the above are as follows:

Incoming resources £ Unrestricted funds General fund 283,521 TOTAL FUNDS 283,521	Resources expended £ Movement in funds £ (274,364) 9,157
	(274,364) 9.157

Comparatives for movement in funds

		Net
		movement	At
	At 1.7.23	in funds	30.6.24
	£	£	£
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 expended £ Movement 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 1.7.23	in funds	29.6.25
	£	£	£
Unrestricted funds
General fund	(1,365)	32,562	31,197
TOTAL FUNDS	(1,365)	32,562	31,197

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 684,867 TOTAL FUNDS 684,867	Resources expended £ Movement in funds £ (652,305) 32,562
	(652,305) 32,562

13. RELATED PARTY DISCLOSURES

N/A

INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Interest Receivable Charitable activities Community outreach Personal contributions to care Subtotal Total incoming resources EXPENDITURE Raising donations and legacies - 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 Total Direct Charitable Costs Support costs (Expenditure) Wages Carried forward	2025 10,985 -	2024 4,145 -
	10,985 29 258,482 2,259 260,741 283,521 2,200 16,042 12,456 4,920 - 3,000 - 891 5,646 - 41,667 138,128 138,128	4,145 35 244,815 2,163
		246,978
		251,158 14,580 57,066 - 3,602 - 4,000 - 1,583 7,857 - 88,688 179,175 179.175

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 2025

Management Brought forward Social security (PAYE/PENSIONS) 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 HMRC interest on overdue tax Governance costs Support Costs Excluding Wages Finance Bank charges Fixtures and fittings Computer equipment Total resources expended Net income/(expenditure)	2025 138,128 33,187 - 22,010 - 9,062 - - 26,212 - - - - - - 2,098	2024 179,175 - - 1,122 - - - - - - 1,273 - - - - -
	92,569 - - -	181,343 215 - -
		215
	274,364	270,246
	9,157	(19,088)

This page does not form part of the statutory financial statements