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2025-06-30-accounts

WHISPER TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

Charity registration no. 1139078

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Oluwatosin Adeogun Eugenia Barnett Veronika Cejpkova Antonio Genco

Charity number Principal address

1139078

Apple Acre Knowle Hill Farm Chew Magna Somerset BS40 8TE

Website

www.WhisperHealth.org

Independent Examiner

Jason Foxwell FCCA FCIE

Whisper clinicians in a meeting

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CONTENTS

Legal and Administrative Information .................................................................... 2 Trustees’ Report .................................................................................................... 4 Structure, governance and management ..................................................................... 4 Objectives and activities ............................................................................................... 4 New Kampala branch .................................................................................................... 7 Financial review ...........................................................................................................10 Independent Examiner’s Report ........................................................................... 13 Statement of Financial Activities .......................................................................... 15 Balance Sheet ...................................................................................................... 16 Notes to the Accounts .......................................................................................... 17 Accounting policies ............................................................................................17 Analysis of income ..............................................................................................19 Analysis of Expenditure ......................................................................................20 Trustees and related parties ..............................................................................21 Employees ..........................................................................................................21 Analysis of creditors ...........................................................................................21

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TRUSTEES’ REPORT

The Trustees present their report and accounts for the year ended 30 June 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Whisper’s trust deed, the Charities Act 2022 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014.

Structure, governance and management

Whisper was established by a charitable trust deed on 19 June 2010, revised in March 2020. The Trustees who served during the year were:

Oluwatosin Adeogun Eugenia Barnett Veronika Cejpkova Antonio Genco

Veronika Cejpkova and Antonio Genco founded Whisper and the additional trustees were recruited by word of mouth or through the C harity’s online presence. They were appointed after face to face interview and letters of appointment are in place. Veronika Cejpkova is Whisper ’s Chairperson, Antonio Genco is Treasurer and Eugenia Barnett is Secretary.

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

Whisper ’s objects are to advance healthcare, to advance education, relieve financial hardship and promote the good health of children in Uganda. The policies adopted in furtherance of these objects are the provision of medical care, community services and schools in Uganda.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities Whisper should undertake for public benefit.

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Achievements and performance

W hisper runs a children’s hospital and a maternity unit in Jinja, Uganda. The hospital is open 24 hours a day, 7 days a week and its specialties are emergency medicine, blood transfusions, malnutrition, surgery, burns, obstetrics and gynæcology. As with most charity hospitals in Uganda, patients pay a subsidised fee for medical services, but the fees for treating children are set at a level that most families can afford, they are set at a flat rate so that charges do not accumulate even for lengthy treatments, and children are not turned away. Around 20% of the patients are seen at no charge. The hospital’s good reputation means that many patients travel long distances, some even coming from beyond Uganda’s capital Kampala which is 3 hours away by road.

Whisper runs an ambulance service, mainly for children, allowing life-saving treatments such as blood transfusions to begin before the patient reaches hospital. The ambulance will take patients to any hospital in the Jinja area, not just to Whisper’s hospital .

Whisper’s nursing school WISE runs short courses and trains students to a level where they can sit internationally recognised nursing qualifications such as NCLEX.

Performance highlights 2024-25 2023-24
Blood transfusions 826 809
Malnourished patients 262 228
Maternity patients 1,832 1,918
Total number of patients 8,664 13,471
Average fee income per patient £16.42 £11.71
Donations received for running costs £175,723 £197,532
Average donation per patient £20.28 £14.66
Estimated donation per life saved £318 £364

Many of the emergency cases that Whisper sees need blood transfusions on admission. This is a problem in the local area because blood stocks are erratic and the nearest blood bank is 3 hours away by road. By ensuring adequate blood stocks, Whisper has been able to save many lives that would likely otherwise have been lost.

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Whisper’s impact

During Wh isper’s financial year 202 4-25, a patient was treated for every £20.28 in donated funds , or £21.39 if we include the capital cost of the ambulance, amortised over 5 years. An average number like this hides a lot of detail, but it can still be helpful when comparing one charity with another.

How we calculated this

In financial year 2024-25, the hospital saw 8,664 patients. Whisper ’s gl obal donated income came to £175,723, excluding an addition to reserves and restricted donations for non-hospital activities (child sponsorship payments). To find the cost in donated funds per patient, we divided that sum by the number of patients. The capital cost of the ambulance, purchased in 2023, was £48000.

We estimate that Whisper saved a life that would not otherwise have been saved for every £318 in donated funds , or £335 if the ambulance capital costs are included, again amortised over 5 years.

How we calculated this

We took the total donations less the addition to reserves, we subtracted restricted donations for non-hospital activities (currently just child sponsorship payments) and then divided by two thirds of the number of transfused patients. This is because, as is often the case in sub-Saharan Africa, many child patients that Whisper sees require a life-saving blood transfusion, but at other hospitals in the area, transfusions can be very hard to obtain. We do not know of a more cost-effective way to save lives, than giving to Whisper.

Free services

Whisper offered a number of free services throughout the year:

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Whisper’s new Kampala branch being fitted out

New Kampala branch

By popular demand, Whisper is opening a branch in Kyanja, a rapidly developing northern suburb of Kampala, Uganda’s capital. Although smaller than the Jinja hospital, it will offer most of the same services. The fitting out of the new branch has been funded by a land sale.

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Education and research

Whisper’s Magical International School of Nursing Excellence (WISE) opened in February 2023 at Whisper’s hospital . It has been running short courses and there are 10 full-time students studying to a level where they can sit internationally recognised nursing exams.

Whisper’s former school at Kagoma Gate continues to run, for the time being without subsidy from Whisper. Any donations for the school would make an enormous difference to the students and staff there.

Whisper’s hospital is a registered medical Continuing Professional Development (CPD) provider and CPD training sessions were held during the year for Whisper’s staff and others; the sessions were broadcast on Zoom.

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International branches

Whisper the Union for Childcare, Outreach and Education is the organisation through which Whisper provides its services in Uganda. It is registered in Uganda as an International NGO and its website is https://www.WhisperHealth.org/ug. Veronika Cejpkova is employed by the NGO as its Country Director.

Nadační fond Whisper is Whisper’s Czech branch and caters for the charity’s supporter base in the Czech Republic. It is run on a voluntary basis and its website is https://www.WhisperHealth.org/cz. The Czech branch provided many medical volunteers for the hospital throughout the year.

Whisper's income by branch

2024-25 2023-24
Patient fees and insurance
Uganda reimbursements £142,242 £157,748
Fundraising dinner and
donations £0 £3,500
Czech Republic Donations1 £6,751 £8,052
UK Donations2 £186,470 £160,359
Investment income £0 £152
TOTAL £335,464 £329,811

1. Total from Czech Republic including direct gifts to Whisper UK: £10,751

2. UK figures shown here are net of transfers from the Czech branch

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Financial review

Income

Patients are again having to pay higher fees than they have done in the past. We hope that this situation is temporary and that we’ll be able to reduce our fees again next year. Patient numbers are down from 2023-24. The total income from patient fees and insurance reimbursements is also down and this was offset by an increase in donations.

Whisper continues to work on increasing its Ugandan income. 51 % of this year’s income came either from Uganda or the Ugandan diaspora. The hospital is now registered with five Ugandan health insurers, which pay for treatments at commercial healthcare rates, allowing some cross subsidy. We expect insurance reimbursements to be a much higher proportion of Whisper’s income in the coming years.

The fundraising environment for charities in Europe and the USA has been challenging. In September 2024, Whisper had 27 sponsored swimmers at Swim Serpentine and in March 2025 we had 19 sponsored runners in the Bath Half Marathon. 2025-26 should see improvement in Whisper’s finances, with a range of challenge events and some material legacy gifts.

Whisper's income sources 2024-25

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UK 27%
Uganda patient fees
and insurance
reimbursements 43%
USA 19%
Ugandan diaspora 8%
Czech Republic 3.2%
Sweden 0.3%
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Spending

The pie chart below shows Whisper's spending in Uganda in financial year 2023-24, the most recent financial year for which audited details are available at time of going to press (March 2025). The figures are taken the audited accounts for Whisper's Ugandan NGO, which provide a more detailed breakdown[1] .

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Other
Telephone and internet Electrical supplies 4% Whisper's Ugandan spending 2023-24
1% 1%
Donations and
contributions to
community
1%
Repairs and
maintenance Salaries and wages
1% 38%
Motor vehicle expense
2%
Medical consumables
2%
Printing and stationery
2%
Sanitation Clinical specialists
2% 5%
Electricity and water
NSSF (staff pension
3%
contribution) at 10% of
Patient and staff meals
salary
7%
X-Rays and specialised Rent Drugs and laboratory 4%
services
3% supplies
3% 22%
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W hisper’s spending, from the most recent audited accounts of Whisper’s Ugandan NGO

1 The accounts of Whisper’s Ugandan NGO can be found at https://www. WhisperHealth.org/gb/financials-andcompliance

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Reserves policy

Whisper’s policy is that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to between three an d six months’ donation income. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the C harity’s current activities while we consider how to raise additional funds. At the end of the year, reserves covered two months ’ donation income. We expect to reach the desired level of reserves by the 2025-26 financial year.

Approval

This report was approved by the Trustees and signed on their behalf by

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SIGN
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Veronika Cejpkova

Trustee

Date when approved:

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INDEPENDENT EXAMINER’S REPORT

Independent e xaminer’ s report to the trustees of Whisper

I report to the trustees on my examination of the accounts of Whisper (the Charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2022 Act and in carrying out my examination I have followed all the 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

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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.

Jason Foxwell FCCA FCIE

https://independent-examiner.net

12 Hillbourne Road, Poole, BH17 7JB

Date:

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STATEMENT OF FINANCIAL ACTIVITIES

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 30 June 2025

Income Notes Unrestricted
funds		 Restricted
funds		 Total
funds		 Prior year
funds
£ £ £ £
Donations and legacies 2 115,674 70,797 186,470 168,184
Investment income 2 0 0 0 152
Total 115,674 70,797 186,471 168,336
Expenditure £ £ £ £
Raising funds 3 34,772 1,262 36,034 15,362
Charitable activities 3 67,880 69,752 137,632 180,577
Governance 3 3,835 0 3,835 3,861
Total 106,487 71,014 177,501 199,800
Net income/ (expenditure)
for year /
Net movement in 9,187 (218) 8,970 (31,464)
funds
Reconciliation of funds
Total funds brought forward 22,281 602 22,883 54,347
Total funds carried forward 31,468 384 31,853 22,883

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BALANCE SHEET

As at 30 June 2025

Notes Unrestricted
funds		 Restricted
funds

Total
funds		 Prior year
funds
£ £
£		 £
Current assets
Cash at bank and in hand 21,206 171
21,377		 12,530
Gift Aid to be claimed 10,738 213
10,951		 10,828
Creditors: amounts
falling due within one 6 (475) 0
(475)		 (475)
year
Total assets less current
liabilities		 31,468 384
31,853		 22,883
Funds of the charity
Restricted income funds 384
384		 602
Unrestricted funds 31,468 31,468 22,281
Total funds 31,468 384
31,853		 22,883

The accounts were approved by the Trustees on:

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SIGN
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Veronika Cejpkova Trustee

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NOTES TO THE ACCOUNTS

Accounting policies

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items initially recognised at cost or transaction value unless otherwise stated in the notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Charities Act 2022.

Whisper is a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and rounded to the nearest pound.

1.2 Going concern

The trustees consider that there are no material uncertainties about Whisper's ability to continue as a going concern.

1.3 Income

Income recognition

Income is included in the Statement of Financial Activities (SoFA) when the Charity becomes entitled to the resources, it is more likely than not that the Trustees will receive the resources and the monetary value can be measured with sufficient reliability.

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Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Donations and legacies

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

Gift Aid

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the T rustees’ annual report.

1.4 Expenditure

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

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Analysis of income

Unrestricted
funds		 Restricted
funds
Total funds Prior
year
funds
£ £ £ £
Donations 112,529 0 112,529 61,193
Legacies 0 0 0
Transfers from Czech branch 0 0 8,300
Fundraising campaigns for
specific purposes		 68,805 68,805 90,629
Child sponsorship 1,778 1,778 2,116
Gift Aid 3,144 213 3,358 5,947
Investment income 0 0 152
Total 115,674 70,797 186,471 168,336

Fundraising campaigns for specific purposes were run on DonorSee and GlobalGiving. Amounts raised on GlobalGiving during the year are shown below, before deduction of fees.

fees.
Amount
Fundraising campaign raised
£
Keep our Children's Hospital Open 1,428
Help a Malnourished Child with Whisper's Hospital 906
Emergency Ambulance for Whisper's Hospital 836
Stop Ugandan women & children dying at childbirth 152
Help Ugandan People Donate Life Saving Blood 93
Help Fund a Children's Burn Unit in Uganda 8

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Analysis of Expenditure

Unrestricted Restricted Total Prior
funds funds funds year
funds
Expenditure on: £ £ £ £
Raising funds 34,772 1,262 36,034 15,362
Charitable activities 67,880 69,752 137,632 180,577
Governance 3,835 0 3,835 3,861
Total 106,487 71,014 177,501 199,800
Expenditure on raising funds £
Social media marketing 0
Other fundraising expenses 21,332
80% of Veronika Cejpkova's fees (Note 4) 13,440
DonorSee administration 1,262
Expenditure on governance £
Independent Examiner's fee 475
Legal expenses 0
20% of Veronika Cejpkova's fees (Note 4) 3,360

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Trustees and related parties

During the year £16,800 was paid to Veronika Cejpkova for services provided in administration, fundraising campaigns and marketing in the UK. This has been allocated 80% to Fundraising Costs and 20% to Governance. Veronika also received the following benefits from Whisper’s Ugandan NGO:

None of the other trustees or any persons connected with them received any remuneration during the year. There have been no transactions with persons or entities that are closely connected to the charity or its trustees, referred to as related parties, during the year.

Employees

In the UK, Whisper is run by volunteers and has no employees. The average monthly number of employees employed by Whisper’s Ugandan NGO during the year was:

This year Prior year
Uganda 67 67

There were no employees whose annual emoluments were £60,000 or more.

Analysis of creditors

Unrestricted Restricted Total Prior year
funds funds funds funds
Creditors: amount due within £ £ £ £
one year
Independent Examiner's fee (475) 0 (475) (475)
Total (475) 0 (475) (475)

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