2025-10-31-accounts - Afemai Children's Trust

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Afemai Children’s Trust

Trustees Annual Report

Year End: 31[st] October 2025

Registered Charity Number: 1138899

Afemai Children’s Trust

Charity Name:	Afemai Children’s Trust
Registered Address:	23 Beech Street, Wakefield, WF3 1RW
Charity Trustees:	David Hassan
	Sangeeta Deo
	Adesegun Taiwo Onitiri
	Mr A J Ekpeh
Employees:	Oshione Ekpeh
	Joe Williams
Bankers:	Lloyds Bank
	17 Westgate, Wakefield WF1 1JZ

Afemai Children’s Trust

Trustees Report

The Trustees present their annual report together with the financial statements for Afemai Children’s Trust for the year ending 31 October 2025. The Trustees are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRSSE)).

Structure, governance and management

Constitution

The company a not for profit organisation and is governed by its constitution. Afemai Children’s Trust is a registered charity (number 1138899). The aims and objectives of Afemai Children’s Trust are to provide aid, education and learning opportunities to children struggling within the area:

The advancement of education of children living in Nigeria, in particular but not exclusively, by providing support to schools and their pupils in Nigeria.
The advancement of education of the public, in particular but not exclusively in African arts and culture.

Method of Appointment or Election of Trustees

The management of the company is the responsibility of the Trustees who are elected under the terms of the Constitution. Any full member of the Trust may be nominated to

stand for election to the Board of Trustees. The Trustees have the power to co-opt new Trustees who then stand for election at the next AGM.

Membership is open to anyone aged 18 and above who sign a declaration that s/he

agrees with the Objects of the Trust. Junior Membership is open to anyone aged under 18 who sign a declaration that s/he agrees with the Objects of the Trust.

Objectives and activities

The charity's objects

The aims and objectives of Afemai Children’s Trust are to provide aid, education and learning opportunities to children struggling within the area:

The advancement of education of children living in Nigeria, in particular but not exclusively, by providing support to schools and their pupils in Nigeria.
The advancement of education of the public, in particular but not exclusively in African arts and culture.

The charity's main activities

In furtherance of these objects but not otherwise, the trustees shall have power: To deliver workshops, training and learning sessions to develop and promote the charities aims and objectives.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of community development.

Achievements and performance

The Trust has successfully secured a three-year grant from the National Lottery Community Fund for our Healthy Minds project, which provides free counselling services to people of African heritage. This funding guarantees sustained support for our community, enabling us to offer essential mental health services and promote overall well-

being.

Additionally, Afemai Children’s Trust has established a partnership with Heritage Corner in Leeds, West Yorkshire. In this partnership, Afemai Children’s Trust is responsible for providing financial management support to Heritage Corner. This collaboration not only strengthens the operational capabilities of both organisations but also enhances our sustainability and growth. By working together, we are able to pool our resources and expertise, resulting in more comprehensive and effective services for our communities. This partnership exemplifies our commitment to fostering resilience and long-term success for both organisations.

Financial review

The income for the year was £71,965.00 and expenditure of £84,435.17.

All income is restricted

Reserves policy

No reserves policy is in place as the Trust has no reserves, all monies are accounted for.

Risk Management

The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. The Trustees are taking action to increase income through fund raising, grants, donations and possibly membership.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRSSE)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Name: Amanesi Ekpeh Trustee

Date: 27/03/2026

OcKusyn EnvelJp8 ID.. 9A143095.B3E9480A-81FF.29)7Dd17Bt REGISTERED CHARITY iYUMBER: 1138899 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED JI OCTOBER 2025 FOR AFEMAI CHILDRENS TRUST Harrison & Co Chartcred A¢cowitant8 53l Denby Dale Road West Caldcr Grove Wakefi¢ld W¢$t Yorkshire WF4 3ND

Doaffjign Enveb)p810.. 9A14309543E948DA-81FF.290907D417B1 AFEMAI CHILDRENS TRUST CONTENTS OF THE FINANCIAL STATEM5 FOR THE YEAR FNDED 31 OCTOBER 2025 Report of the Trustees IDd¢p¢nd¢llt ExaDhlnerls Report Ststement ofFinAneial Activities Balanee Sheet Note5 to the Fln#mclal Statements Dete& Statement of FI3£11 Activities

Dwn Etwebpo ID.. 9A143O9543E948DA-81FF-29oTD417Bl AFEMAI CHILDRENS TRUST REPORT OF THE TRUSTEES FOR THE YEAR EP4DED 31 OCTOBER 2025 The trustees Present their rq)ort with the financial statements of the eharity foi the year ended 31 October 2025. The trusttes have adopted the provision8 of Accounttn8 and Reportin8 by Charities.. Staiement of Recommended Practice applicable to charities preparing rheir accounts in accordance with th¢ FInala Reporting Standatd applicable lli the UK and R¢public (FRS 102) {¢ffective l January 2019}. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The ¢harity i5 Gontrolled by its governing docuTnenL a deed of tntst a]hJ consiitutes an Un100rdttd charity. REFERETrICE AND ADMINISTIL4TIVE DETAILS Regi51eTed Charity nurnber J 138899 PrlDclpal addre5J 23 Beech Strcct Tin8ley Wok¢field WF3 IRW Trustees Mr A J Ekpch Mr D Hassan Mrs S Deo Mr A T Oniliri Indepedent Examiner Harrison & Co Chartered Accountants 531 Denby Dak Road We81 Calder Grove Wakefield W¢st Yotk5hir¢ WF4 3ND Approv¢d by order ofihe Eard oftyust¢es on 22 April 2026 alld signed on it$ behalf by. Sso Mr D H&8san- Ttwt¢e Page I

Owu8YJn Env8knp8 ID.. 9A14309543E9-88DA41FF-290907D417B7 INDEPENDENT EWINER'S REPORT TO THE TRUSTEES OF AFEIWAI CHILDREIYS TRUST Independent trdthiner's report tts the trusteei of Afcnhal C.hIldn9 Trust I rcport to thc charity trttes on my examiDatson of the aOts of Af¢m&i Childrens Trust (the TnJst} for the year ended 31 October 2025. Responsibilitie5 and b8Si8 of report As the chariry tn]siee5 of the Trust you are resrM)nsible for the prepalon of the a)Unts in accordance wirh the qUIrenll of the Charities Act 2011 Cthe Acf). I report in respect of rny exatnÈnatioll of the Trust's aLCOWIt5 out U[er Slill 145 of th¢ Act and in carrying out my cxaminatkon I have followed all applicable Directions givcn by lh¢ Charity Commission undcr slI0n 145(5Mb} of th¢ Act. Indep¢ndent ¢xaJth¢r's stAtemeDt I bave completed my examination. I cottfLrm thai no material matter5 have to my altcntion in conn¢&ion with thc ckqmination giving me cause to bclieve that in any material ¢.. a¢couniing r¢writs were noi k¢pt in reswi of th¢ Trust as rquired by Seeiion 130 of t]Le Act. or the a¢¢ounts do not accord with those rOrdS. or the accounts do not comply with the applicable requir¢tn¢nts ¢oncernJng the forni and content of awounts set out in the CharitjC5 (Accounts and Reports) Regulatios 2008 other tbon requiremcnt that the 4¢¢ots giv¢ a true at)d fair view whicb is not a Matter considered as part of an IndepdenT ¢xamitRtiorL I bave no ncertI9 and hav¢ a¢ros$ no other tnattets connection with the ¢xaTllinatsot) to which attention should be dr8wD iti this report in order to enable a proper widerstaThdin8 of the accounts to bc rca¢h¢ Sherice Parfill FCCA Hanison & Co Chartered Arwunldnts 531 D¢nby D81¢ Road West Cald¢r Grovc Wakefield Wesl Yorkshlre WF4 3ND 22 April 2026 Pag¢ 2

OcwvJTh Enk>pa ID.. gA1J9543E98DAlFF.I90g07D4l781 AFEMAI CHILDRENS TRUST STATEMENT OF FINANCIAL AcrtVTTIES FOR THE YEAR F.NDED 31 OCTOBER 2025 2025 Total funds 2024 TotAI Unrestricted Restricted fund Notrs INCOME AND EIYDOWMENTS FROM Dollations al kg3¢L¢S 71,965 71,965 70,214 EXPENDITURE ON Raising Rai$iti¥ donalions and le8acies Other trading activities 1.567 53.532 29.261 55.099 29.261 50,025 23,706 1,567 82.793 84,360 73,731 P4ET IIYCOMEI(EXPENDITURE) (1,567) (10,828) (12,395) {3J17) RECONCILIATION OF FUNDS Total funds brought forward 6,277 21,072 27,349 30.866 TOTAL FUNDS CARRIED FORWARD 4.710 10.244 14.9S4 27,349 The notes fomi part of these finattcial stst¢ments Page 3

DDwwan Enwkpa ID.. 9A143O9543Eg-888lFF-29O7D417Dl AFEMAI cHDREs TRUST BALANCE SHEET 31 OCTOBER 2025 2025 Total 2024 Total Unrestricted Restri¢t¢d Notes CURRENT ASSETS Cash * baAk and in h2] 5,370 10,304 15,674 28.143 CREDITORS AmounLs falling du¢ within one year 1660) (()0) (720) (794) 4.710 10244 14.954 27,349 TOTAL ASSETS LESS CURRENT LtABILtTIES 4,710 10,244 14.954 27,349 NET A&8ETS 4,710 10244 14,954 27.349 FUNDS Unrestricted fi]lld5 Restrici¢d fiuids 4,710 10,244 6.277 21,072 TOTAL FUI¥DS 14,954 27,349 Th¢ finaNi41 st4tettwits w approved by the Board of Trllstees and authorised for issue on 22 April 2026 and w¢r¢ 5iglled OD its behalf by.. $18S9Eo45j42F Mr D Hassan- TnL%tee 3Dl64BBt4 Mr A J E]w¢h- Trust¢e Th¢ notes fomi part of these fmancial statellnts Page 4

DovJ8bJn En¥ehJpe10. 9Al4309543EWDMIF29o7D417Bl AFEMAI CHtLDRENS TRUST NOTES TO THE FINAP4CIAL STA'rEMETrrs FOR THE YEAR ENDED 31 ocfoBER 2025 ACCOUNTtNG POLTCIES Basis of preparing the fin#ntixl $tstement$ Th¢ finatt¢ial stAt¢ments of th¢ charity, wthi¢h is a public benefEt cntity under FRS 102, hav¢ been prepared iij a¢¢ordanc¢ th¢ Charities SORP {FRS 1021 'A¢¢outttkn8 atMI Reporting by Clwities.. Statement or Recommended Pra¢ii¢e appli¢#ble to Ch111¢$ pr¢p2tttig their accounts itl accurdallce with the Financial R¢porting Stajjdatd applirabl¢ in th¢ UK and R¢publiL of treland (FRS 1021 {eff¢Gtive l January 20191,. Financial R¢porting Stsndard 102 'The Finan¢ial R¢ponin8 StaDdard appli¢&bl¢ in th¢ UK aDd Republic of Ir¢la[, gAd the Cbariti¢s Act 2011. The financial Siatcm¢nts have been prepared uDd¢r th¢ historical cosl ollventio All in¢tsm¢ 18 re¢ognised in th¢ Statern¢nt of FillcLaI Activiiies once thc charity IMS ¢TJtiil¢m¢ui to the funds. it is probabl¢ thai tbe iDwme will be rec£ived and the amouttt cao be llaSed Kliably. EApettditsre Liabilities are recognised as expenditure as soon a5 thcre is a legal or constructivc obligation ¢ommitting the ¢barity to that expendittre, it is pmbable that a transfer of econou]ir b¢nefits wryll b¢ required in settlement aNI the anKIt of the obligaiioll Can be measured reliqbly. Expenditute is accounted for on accruals basis and has been Clalfied under heading5 that agsrtgate all r05t Frtsted to thc eategory. Wherc costs cannot be directly attributed to particular hcadin8s thcy hayc bc¢n l0¢Ad to activitics on a basis ¢tsnsistettt with thc of resouTCCS. Tax2tion The charity is exenwt from tax on its clJarit&bl¢ tIVItieS. d 4e¢ountlng Ullre5tri¢*d fuods Cart b¢ Us1 itt 8¢¢ordgn¢e with the charitsble obje¢tiv¢s 2t tbe discretion of the trllstees. Restricted fi]nds can only be used for particular restricted purposes wthttj the objects of the charity. R¢stti¢tion$ rise when specifjed by the doJJoi or when fund5 are raised for particularrestricted purposes. Furth¢r explattation of the nature and purpose ofeacb fiJDd 15 inClded in th¢ notes to thc fLnancia] statcmertts. RAISING DONATIONS AND LEGACIES 2025 2024 Suprrfjrt eoyts 55.099 50,025 TRUSTEES, REMUNERATiof4 AND BENEFITS Th¢r¢ w¢r¢ no tn1¢¢$, remuntiOn or otlw b¢nefits for th¢ year ended 31 October 2025 nor for th¢ yeaT ended 31 October 2024. Trnst¢¢s' ¢xpellgeg The wcre DD tnle¢S, expen5e5 paid for the year ended 31 October 2025 r for thc ycar CTMled 31 October 2024. Page 5 continued...

DwJ$van En¥elop8 ID." 9A14309543E948DA41FF.2909)7D41781 AFEMAI CHILDREP4S TRUST NOTES TO THE FINANCIAL sfATEMETrW3-eontirtDed FOR THE YEAR ENDED 31 OCTOBER 2025 COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTivrriES Unr¢stri¢t¢d R¢5tricled fund Total fun INCOME AND ENDOWMENTS FROM Doftyations attd le¢1¢8 70214 70,214 EXPENDITURE ON R8tslDg fuad$ Raising dollatiOIL5 aDd l¢gacie5 Othcr trading activities 2.059 508 47,966 23,198 50.025 23,706 2.567 71,164 73,731 NET INCOMEI{EXPEIYDITURE) (2.5671 1950) {3.517) RECONCILIATION OF FUNDS Total fiumjs brought foThvard 8,844 22,022 30.¥66 TOTAL FUNDS CARRIED FORWARD 6,277 21.072 27,349 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Other ¢reditor5 60 660 164 630 720 794 MOVEMENT FUNDS N¢t At 1.11.24 ill fund5 31.10.25 1Snre5tritted funds Generdl fund 6,277 (1.567) 4,710 R¢stri¢t¢d 21,072 (10,828) 10344 TOTAL FUP4DS 27,349 112.395) 14,954 Page 6 continued...

DUlan En¥8W 10.. 9A14309543E948DA41FF.29fy3D7D417B1 AFEMAI CFIILDRENS TRUST NOTES TO THE FINANCIAL STATEMENTS- ¢ontÉnu¢d FOR THE YEAR ENDED 31 OCTOBER 2025 MOVEMENT IN FUNDS- eontinu¢d Net movement in funds, included in the above are as follows.. Incomin8 resources Resources ¢Klld¢d Movement in funds ureStrkted fuuds Gen¢ral fund {1,5671 (1,5671 Restrleted fund5 Restricted 71,965 (82.793) (10,828) TOTAL FUNDS 71,965 {84,3601 (12.3951 Compxratlves for m0vent In fw Nct At 1.11.23 At 31.10.24 Unrestrlcted funds General fund 8,844 (2.S671 6,277 R¢strleled funds Rc5tri¢ted 22,022 (950) 21,072 TOTAL FUNDS 30.866 (3.5171 27.349 CotDparntive net movement ill fimd4 in¢ludoJ in thc abov¢ are as follo.. Incoming tesoutr¢s Resources expended Movcment in fullds Unrestrlrted fuMd$ G¢thcral fill)d (2,5671 12,567} Restrleted Restrictcd 70.214 171,104) (950) TOTAL FUNDS 70,214 (73,731) 13,517) Pag¢ 7 contiThued...

Ck)CkLB¥n Envebpe ID.. 9A143095-B3E948DA-81FF_2909)7D417B1 AFEMAI CHTLDRENS TRUST NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YKAR ENDED 31 OCTOBER 2025 MOVEMbN'f IN FUNDS- contiDued A currentyear 12 nM)nths aThlprior year 12 months combined position 15 as follows.. Net At 1.11.23 At 31.10.25 ID fulld5 ur¢Strid£d fwffjds General fund 8,844 {4,134) 4,710 R¢stri¢t¢d Res¢ri¢d 22,022 (11,7781 10.244 TOTAL FUP4DS 30,866 {15,9121 14,954 A curtent ye¥ 12 nnthS artd prior year 12 t)Kknths cojnbined nel movement in funds. sn¢ludeé in the abovc arc as follows: tnwmin8 r¢sour¢es Resources Mov¢nrnt in fiLnds UThrestrkted funds Gcnerl fiujd (4,134) {4,1341 Restrlcted fund& Restricted 142,179 (153.957) (11,7781 TOTAL FiryDS 142,179 (158.091) (15,912) RELATED PARTY DISCLOSURES Th¢re wer¢ no related party traEJ8aCtions for the year ended 31 October 2025. Page 8

DJn ID.. 9A143095-83Eg-B8OA-81FF-29DJ7D417Bl AFEMAI CHtLDRENS TRUST DETAILED STATEMENT OF FINANCTAL ACTIVITIES FOR THE YEAR ENDED.11 OCTOBER 2025 2025 2024 INCOME AND ENDOWMENTS Donations artd legaties Grants 71,965 70,214 Total ineonthig resources 71.965 70,214 EXPENDITURE Workshops. projects. equipment hlatkasers and sesston workers (21 29.263 ,I07 23,199 29,261 24,306 Support eosts MAnagement Staff costs inc volunteer txps Rent, Ta*s 8nd water Insurw)¢e Telephone Advenisin8 SundtLe5 50,415 2,761 42,079 5.431 96 633 300 256 591 388 54.439 48.795 Govero%nce costs Aceountancy and le8al fces 660 630 Total re8ouree5 expended 84.360 73,73 1 Trlet e4benditure (12,395) (3,517) page does not forni part of the statutory financial statenmlts Page 9