REGISTERED NUMBER:07418210
Swanland Education Africa Trust
Unaudited Financial Statements
31 December 2023
SD-0213730-1-6
Swanland Education Africa Trust
Contents of the Financial Statements for the year ended 31st December 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
Swanland Education Africa Trust
Report of the Trustees for the year ended 31st December 2023
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 31st December 2023. 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).
Advantage has been taken, in the preparation of this Report, of the special exemptions applicable to small companies.
OBJECTIVES AND ACTIVITIES
Aims and objectives
The objects of the Charity are governed by its memorandum of association. Its aims and objectives are to;
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Advance the education of children and young people in Africa through the provision of grants, scholarships and facilities for education and to;
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Relieve the needs of children and young people in Africa through the provision of food, clothing and accommodation.
The Charity was established in 2010 to take over the support of young people and their education in Africa which had to that date been undertaken for over 8 years as one of various charitable activities of the Parochial Church Council of St Barnabas Swanland. The decision to set up the Charity as a separate charity reflects that the activity then being undertaken by the Parochial Church Council of St Barnabas Swanland had a wider support than simply the membership of St Barnabas and it was felt appropriate to separate it from its church based roots.
The Directors of the Charity all have significant experience of working in Africa over a number of years having either regularly visited projects or having resided in Africa. The current focus of the activity is in Nairobi Kenya but it is not restricted to one place and various projects have been examined or are being evaluated.
In past years the directors have made periodic visits to supported projects. The last such visit took place in 2023 by one of the directors as a monitoring visit. The cost of this visit was borne by the director personally. A further Trustee monitoring visit is planned for 2024.
The administration and day to day management during the year of report was carried out by the Directors and the secretary on a voluntary basis. There are no employees.
There were no changes in those who are Directors of the Charity in the year of report.
Activities
Since commencement the Charity's principal activities are the financial support of two schools: one located in a slum area of Nairobi and the other in the nearby settlement of Ngong. The financial support includes salary contributions, contribution to the rental of premises, academic teaching materials and equipment, uniforms and food. The provision of at least one good meal a day is a key part of the aim of the Charity. The first school has named itself the 'Swanland Village School' and the second was to set up a new Primary school for children of HIV affected families who would otherwise be denied access to the formal education system. The ongoing local management of the Swanland Village School continues to be performed by Chryspin and Flouridah Onkoba, two professionally trained individuals who furnish the Directors with regular and comprehensive management reports. Swanland Village School provides schooling at a primary level within the Kenyan education system for around 200 pupils.
The Ngong Primary school project (''Esther's School") is a work of a dynamic woman who has been known to the Directors for over 17 years, Esther Wanjiru, a professional teacher. She has founded and runs a series of projects aimed at supporting HIV affected families in the Masai and Ngong area community. At the year's end, Esther's School was well established and admitted around 450 children of primary age. The founder provides the Directors with comprehensive management reports.
The Directors require that there is, for all pupils, an element of cost sharing at a level which is affordable, to ensure that pupils and their parents and guardians have ownership of their schools.
Page 1
Swanland Education Africa Trust
Report of the Trustees
for the year ended 31st December 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Monthly grants were issued to each project which totalled £108,106 during the year (£103,203 in the previous accounting period).
A restricted fund (Jewellery Fund) had a balance brought forward of £160 and was credited with £1,200 from sales of hand made jewellery and ornament items created by women associated with Esther's School. £1,000 was paid out to Esther in November 2023 which leaves the restricted fund with a balance carried forward of £360.
A further restricted fund (Bursary Fund) is held to support students graduating from each school for their set up costs on entering High School places. A total of £2,500 was issued from this Bursary Fund in 2023 allocated by the schools on a needs basis.
FINANCIAL REVIEW
Investment policy and objectives
The Charity's policy on reserves is to maintain sufficient funds to allow three months of grant making activity at the historic average rate.
The grant making policy is as determined by the objects of the Charity.
Surplus funds are held at Barclays Bank plc in non-interest bearing accounts. Whilst interest rates continue at such historically low rates the cost of switching relatively small amounts of cash outweigh the benefit to be derived.
The funds of the Charity are not sufficient to warrant the appointment of an investment adviser. In accordance with the Trustee Act 2000, the Charity's investment strategy and investment policy is to retain cash in reserves to allow three months of grant making as stated above.
FUTURE PLANS
The directors have paid due regard to the guidance on public benefit in deciding what activities the Charity should undertake and are satisfied that the requirements are being complied with. The directors keep the guidance on public benefit under review.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Swanland Education Africa Trust is a registered charity, number 1140208, and a company limited by guarantee, number 07418210, which is governed by its memorandum and articles of association.
Recruitment and appointment of new trustees
Recruitment of trustees is undertaken by the personal recommendation of an existing trustee. Appointment is made through an election by trustees.
Risk assessment
In the year the Charity reviewed its exposure to risk and adopted a detailed risk assessment with steps taken or to be taken to mitigate risk.
Safeguarding
After the year-end the Charity reviewed its safeguarding policies and procedures and in the absence of a formal written policy adopted a formal Safeguarding Policy and communicated this to the schools being supported by the Charity. The Charity also required those schools to adopt safeguarding policies compliant with local laws and with the Charity's Policy.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07418210 (England and Wales)
Registered Charity number
1140208
Page 2
Swanland Education Africa Trust
Report of the Trustees
for the year ended 31st December 2023
Registered office
6 Welton Wold View Swanland North Ferriby North Humberside HU14 3PX
Trustees
R Swain S Waters D J Waters J C Downing
Company Secretary
J C Downing
Independent Examiner
Luke Taylor BSc(Hons) ACA Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA
DEVELOPMENT OF THE CHARITY
Apart from activities noted elsewhere in this Report, no further moves to develop the charity were undertaken in the year of report. It is not proposed to seek to support other projects until the projects noted elsewhere in this report have been given time to establish themselves on a consistent basis.
DIRECTORS AND THEIR INTERESTS
The directors held no interest in the Charity beyond the giving a guarantees as members of the Charity.
Approved by order of the board of trustees on 18th April 2024 and signed on its behalf by:
R Swain - Trustee
Page 3
Independent Examiner's Report to the Trustees of Swanland Education Africa Trust
Independent examiner's report to the trustees of Swanland Education Africa Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2023.
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 are 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
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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; or
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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 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.
Luke Taylor BSc(Hons) ACA
Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA
18th April 2024
Page 4
Swanland Education Africa Trust
Statement of Financial Activities for the year ended 31st December 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Donations 104,936 EXPENDITURE ON Charitable activities Grants to institutions 109,666 Bank charges 80 Other costs 480 Total 110,226 NET INCOME/(EXPENDITURE) (5,290) RECONCILIATION OF FUNDS Total funds brought forward 16,721 TOTAL FUNDS CARRIED FORWARD 11,431 |
Restricted funds £ 3,700 3,500 - - 3,500 200 160 360 |
2023 Total funds £ 108,636 113,166 80 480 113,726 (5,090) 16,881 11,791 |
2022 Total funds £ 120,586 |
|---|---|---|---|
| 107,403 92 1,544 |
|||
| 109,039 | |||
| 11,547 5,334 |
|||
| 16,881 |
The notes form part of these financial statements
Page 5
Swanland Education Africa Trust (Registered number: 07418210)
Balance Sheet
31st December 2023
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Debtors 4 4,916 - Cash at bank 6,995 360 11,911 360 CREDITORS Amounts falling due within one year 5 (480) - NET CURRENT ASSETS 11,431 360 TOTAL ASSETS LESS CURRENT LIABILITIES 11,431 360 NET ASSETS 11,431 360 FUNDS 6 Unrestricted funds Restricted funds TOTAL FUNDS |
2023 Total funds £ 4,916 7,355 12,271 (480) 11,791 11,791 11,791 11,431 360 11,791 |
2022 Total funds £ 5,050 12,251 17,301 (420) 16,881 16,881 16,881 16,721 160 16,881 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
The notes form part of these financial statements
Page 6
continued...
Swanland Education Africa Trust (Registered number: 07418210)
Balance Sheet - continued 31st December 2023
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 18th April 2024 and were signed on its behalf by:
J C Downing - Trustee
R Swain - Trustee
D J Waters - Trustee
S Waters - Trustee
The notes form part of these financial statements
Page 7
Swanland Education Africa Trust
Notes to the Financial Statements for the year ended 31st December 2023
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 1 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
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 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.
Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.
Page 8
continued...
Swanland Education Africa Trust
Notes to the Financial Statements - continued
for the year ended 31st December 2023
| 3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Total fund funds funds £ £ £ INCOME AND ENDOWMENTS FROM Charitable activities Donations 119,042 1,544 120,586 EXPENDITURE ON Charitable activities Grants to institutions 105,403 2,000 107,403 Bank charges 92 - 92 Other costs 1,544 - 1,544 Total 107,039 2,000 109,039 NET INCOME/(EXPENDITURE) 12,003 (456) 11,547 RECONCILIATION OF FUNDS Total funds brought forward 4,718 616 5,334 TOTAL FUNDS CARRIED FORWARD 16,721 160 16,881 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 £ £ Other debtors 4,916 5,050 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 £ £ Accruals and deferred income 480 420 6. MOVEMENT IN FUNDS Net movement At At 1.1.23 in funds 31.12.23 £ £ £ Unrestricted funds General fund 16,721 (5,290) 11,431 Restricted funds Jewellery 160 200 360 TOTAL FUNDS 16,881 (5,090) 11,791 |
Total funds £ 120,586 |
Total funds £ 120,586 |
|---|---|---|
| 107,403 92 1,544 |
||
| 109,039 | ||
| 11,547 5,334 |
||
| 16,881 |
Page 9
continued...
Swanland Education Africa Trust
Notes to the Financial Statements - continued for the year ended 31st December 2023
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 104,936 Restricted funds Jewellery 1,200 Bursary Fund 2,500 3,700 TOTAL FUNDS 108,636 Comparatives for movement in funds At 1.1.22 £ Unrestricted funds General fund 4,718 Restricted funds Jewellery 160 Bursary Fund 456 616 TOTAL FUNDS 5,334 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 119,042 Restricted funds Bursary Fund 1,544 TOTAL FUNDS 120,586 |
Resources Movement expended in funds £ £ (110,226) (5,290) (1,000) 200 (2,500) - (3,500) 200 (113,726) (5,090) Net movement At in funds 31.12.22 £ £ 12,003 16,721 - 160 (456) - (456) 160 11,547 16,881 Resources Movement expended in funds £ £ (107,039) 12,003 (2,000) (456) (109,039) 11,547 |
|---|---|
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continued...
Swanland Education Africa Trust
Notes to the Financial Statements - continued for the year ended 31st December 2023
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2023.
Page 11
Swanland Education Africa Trust
Detailed Statement of Financial Activities for the year ended 31st December 2023
| Detailed Statement of Financial Activities for the year ended 31st December 2023 |
||
|---|---|---|
| INCOME AND ENDOWMENTS Charitable activities Donations Total incoming resources EXPENDITURE Charitable activities Grants to institutions Support costs Finance Bank charges Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income |
2023 £ 108,636 108,636 113,166 45 515 113,726 (5,090) |
2022 £ 120,586 |
| 120,586 107,403 92 1,544 |
||
| 109,039 | ||
| 11,547 |
This page does not form part of the statutory financial statements
Page 12
Issuer
Smailes Goldie
Document generated Thu, 18th Apr 2024 13:17:35 UTC
Document fingerprint 2996ada0bcb8b28e87b3a629172f6b6b
Parties involved with this document
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Thu, 18th Apr 2024 14:03:19 UTC Sun, 28th Apr 2024 15:02:23 UTC Sun, 28th Apr 2024 20:03:46 UTC Sun, 28th Apr 2024 20:11:32 UTC Mon, 29th Apr 2024 7:13:59 UTC Mon, 29th Apr 2024 7:14:00 UTC
Mr Richard Swain - Signer (d29cb626b7ac257a906528ee2e96b3bf) Mr John Downing - Signer (51cd1d28c08d16718996f4862248db24) Mr David Waters - Signer (13214f03016ca770aaf75da17df47e57) Mrs Shirley Waters - Signer (8588fa94e6e79879d3c1da687cf4d2b7) Smailes Goldie - Signer (9b045a8cbe1f4e936c9df3e488322f2c) Faye Sherwood - Copied In (d78dca0d9cbc3a553c14f7621a0f40ec)
Audit history log
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Mon, 29th Apr 2024 7:14:00 UTC Mon, 29th Apr 2024 7:14:00 UTC Mon, 29th Apr 2024 7:14:00 UTC
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Smailes Goldie viewed the envelope (77.86.35.1) This envelope has been signed by all parties (77.86.35.1) Sent the envelope to Faye Sherwood (fayesherwood@smailesgoldie.co.uk) for signing (77.86.35.1) Smailes Goldie signed the envelope (77.86.35.1) Smailes Goldie viewed the envelope (77.86.35.1) Smailes Goldie opened the document email. (104.28.40.147) Smailes Goldie opened the document email. (40.94.103.126) Document emailed to luketaylor@smailesgoldie.co.uk (18.171.249.13) Mrs Shirley Waters viewed the envelope (87.102.31.100) Sent the envelope to Smailes Goldie (luketaylor@smailesgoldie.co.uk) for signing (87.102.31.100) Mrs Shirley Waters signed the envelope (87.102.31.100) Mrs Shirley Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100)
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Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Document emailed to watersswanland@watersswanland.karoo.co.uk (35.178.108.35) Mr David Waters viewed the envelope (87.102.31.100) Sent the envelope to Mrs Shirley Waters (watersswanland@watersswanland.karoo.co.uk) for signing (87.102.31.100) Mr David Waters signed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Mr David Waters viewed the envelope (87.102.31.100) Document emailed to watersswanland@watersswanland.karoo.co.uk (18.170.49.135) Mr John Downing viewed the envelope (5.198.117.9) Sent the envelope to Mr David Waters
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Thu, 18th Apr 2024 13:22:21 UTC Faye Sherwood has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:22:21 UTC Smailes Goldie has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:22:21 UTC Mrs Shirley Waters has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:22:21 UTC Mr David Waters has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:22:21 UTC Mr John Downing has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:22:21 UTC Mr Richard Swain has been assigned to this envelope (213.249.229.122) Thu, 18th Apr 2024 13:17:54 UTC Document generated with fingerprint 67c6fab82f7f481686cf531530024632 (213.249.229.122) Thu, 18th Apr 2024 13:17:49 UTC Document generated with fingerprint 2996ada0bcb8b28e87b3a629172f6b6b (213.249.229.122) Thu, 18th Apr 2024 13:17:44 UTC Document generated with fingerprint cb7cb8d7cd9cc1b9c38c8369f30bd421 (213.249.229.122) Thu, 18th Apr 2024 13:17:40 UTC Document generated with fingerprint 6f882c9399bae1a145e10dd944f7d739 (213.249.229.122) Thu, 18th Apr 2024 13:17:35 UTC Envelope generated by Jordan Tyson (213.249.229.122)