REGISTERED CHARITY NUMBER: 1134901
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOR HIGH FIVE CLUB
Mumford & Co Limited Sandall House 230 High Street Herne Bay Kent CT6 5AX
HIGH FIVE CLUB
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
| Page | |||
|---|---|---|---|
| Report ofthe Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
| DetailedStatementofFinancialActivities | 9 |
HIGH FIVE CLUB
REPORT OF THE TRUSTEES for the Year Ended 30 September 2025
The trustees present their report with the financial statements of the charity for the year ended 30 September 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][1][January][2019).]
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objective is to prevent and relieve poverty in the developing world.
Significant activities
During the year the company paid out grants for 16 different projects in Africa.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust dated Ist December 2009, and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1134901
Principal address
3 Willow Court Millstrood Road Whitstable Kent CIs 1OL
Trustees DrC D Mvula
M Mvula
Mrs A Marriott
Independent Examiner Mumford & Co Limited
Sandall House 230 High Street Herne Bay Kent CT6 5AX
Approved by order ofthe board of trustees on 26-4 2026
and signed on its behalf by:
Dr C D Mvula - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIGH FIVE CLUB
Independent examiner's report to the trustees of High Five Club
I report to the charity trustees on my examination of the accounts of High Five Club (the Trust) for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or De the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 of an independent examination.
I] have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Si ee bh.
S AN Milburn
Mumford & Co Limited
Sandall House 230 High Street Herne Bay Kent CT6 SAX
Date: AGN 2026
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HIGH FIVE CLUB
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 26,691 | 13,900 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Orphan care (food& medical) - Malawi | 1,688 | 2,488 | |
| Orphan Christmas party - Malawi | 250 | - | |
| School support - Malawi | 100 | 258 | |
| Waste Recycling - South Africa | - | 1,000 | |
| Student sponsorship - Zambia | 256 | 572 | |
| School desks - Uganda | - | 1,091 | |
| Rural healthcare - Cameroon |
- | 1,023 | |
| Kawaza school desks - Zambia | - | 320 | |
| Madimba pre school classroom - Zambia | - | 457 | |
| Madimba school feeding programme - Zambia | - | 174 | |
| Tractor storage shed -Zambia | 2,523 | - | |
| Hammermill construction - Zambia | 2,023 | - | |
| Tiny forest project - Zambia | 419 | - | |
| Community oil press - Zambia | 1,225 | - | |
| Human-wildlife conflict reduction - Zambia | 2,025 | - | |
| Community enterprise development - Zambia | 448 | - | |
| Orphan care bunk beds - Malawi | 1,569 | - | |
| Mountain gorilla project - Rwanda | 2,000 | - | |
| Orphan care chicken project - Uganda | 399 | - | |
| Orphan care bunk beds - Uganda | 289 | . | |
| Clean water project - Cameroon |
973 | - | |
| Tailoring project - Cameroon |
1,034 | - | |
| Other | 3,019 | 3,000 | |
| Total | 20,240 | 10,383 | |
| NET INCOME | 6,451 | 35517 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 23,365 | 19.848 | |
| TOTALFUNDSCARRIEDFORWARD | 29,816 | 23,369 |
The notes form part of these financial statements
Page 3
HIGH FIVE CLUB
BALANCE SHEET
30 September 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS |
|||
| Cash at bank | 29,816 | 23,365 | |
| NETCURRENT ASSETS | 29,816 | 23,365 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 29,816 | 23,365 | |
| NETASSETS | 29,816 | 23,365 | |
| FUNDS | 4 | ||
| Unrestricted funds | 29,816 | 23,365 | |
| TOTALFUNDS | 29,816 | 23,365 |
The financial statements were approved by the Board of Trustees and authorised for issue on Bb202 6 and were signed on its behalf by:
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C7 N Jwll
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C D Mvula - Trustee
The notes form part of these financial statements
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- ACCOUNTING POLICIES
HIGH FIVE CLUB
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
Basis of preparing the financial statements
The financial statements of the charity, 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 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from 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.
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
£3,000 was paid to Dr C Mvula during the year to cover 12 month expenses for herself and M. Mvula. The expenses were mileage when travelling to give presentations and also ground expenses when visiting projects in Africa.
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HIGH FIVE CLUB
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 September 2025
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 13,900 |
| EXPENDITURE ON | |
| Charitable activities | |
| Orphan care (food& medical) - Malawi | 2.488 |
| School support - Malawi | 258 |
| Waste Recycling - South Africa | 1,000 |
| Student sponsorship - Zambia | 572 |
| School desks - Uganda | 1,091 |
| Rural healthcare - Cameroon | 1,023 |
| Kawaza school desks - Zambia | 320 |
| Madimba pre school classroom - Zambia | 457 |
| Madimba school feeding programme - Zambia | 174 |
| Other | 3,000 |
| Total | 10,383 |
| NET INCOME | 3:517 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 19,848 |
| TOTALFUNDSCARRIEDFORWARD | 23,365 |
4, MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| At | movement | At | |
| 1.10.24 | in funds | 30.9.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 23,365 | 6,451 | 29,816 |
| TOTAL FUNDS | 23,365 | 6,451 | 29,816 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 26,691 | (20,240) | 6,451 |
| TOTALFUNDS | 26,691 | (20,240) | 6,451 |
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HIGH FIVE CLUB
4, MOVEMENT IN FUNDS- continued
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 September 2025
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.10.23 | in funds | 30.9.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 19,848 | 35.17 | 23,365 |
| TOTALFUNDS | 19,848 | 3517 | 23,365 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 13,900 | (10,383) | 3.517 |
| TOTALFUNDS | 13,900 | (10,383) | 3,517 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.10.23 | in funds | 30.9.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 19,848 | 9,968 | 29,816 |
| TOTALFUNDS | 19,848 | 9,968 | 29,816 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 40,591 | (30,623) | 9,968 |
| TOTALFUNDS | 40,591 | (30,623) | 9,968 |
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HIGH FIVE CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2025
5: RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
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HIGH FIVE CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 9,820 | 4,103 |
| Gift aid | 6,274 | - |
| Subscriptions | 10,597 | 9,797 |
| 26,691 | 13,900 | |
| Total incoming resources | 26,691 | 13,900 |
| EXPENDITURE | ||
| Charitable activities | ||
| Grants to institutions | 17,221 | 7,383 |
| Support costs | ||
| Management | ||
| Servicing projects& fund raising | 19 | - |
| Governance costs | ||
| Trustees’ expenses | 3,000 | 3,000 |
| Total resources expended | 20,240 | 10,383 |
| Netincome | 6,451 | 3,517 |
This page does not form part of the statutory financial statements
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