REGISTERED CHARITY NUMBER: 1141004
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
HIPPO POOLS TRUST
Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL
HIPPO POOLS TRUST
Contents of the Financial Statements for the year ended 31 December 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
HIPPO POOLS TRUST
Report of the Trustees for the year ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 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).
During the year before the 2023 General Election, Zimbabwe became increasingly politicized.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Hippo Pools Trust is a community development and wildlife conservation non-profit organization. The Trust works with impoverished communities in the Shamva and UMP districts of Zimbabwe. The Trust was set up by Sally Plummer, who first visited Zimbabwe in 1998 and subsequently set up Hippo Pools Trust (previously known as the Ambuya Foundation) with the Charities Commission in March 2011. The Trust aims to provide: sponsorship of education, community healthcare, local school infrastructure, the running of an anti-poaching unit and conservation courses. This aligns with the promotion of the Trust's motto "People and Wildlife Together".
Community
At the end of 2022 the lease for our small wildlife park in Garura Village was due for renewal. We were refused access to the lease documents by the local Councillor (who was also one of our Trustees) and by the local Council.
The Councillor was also the Village Head, however he resigned this position and appointed one of his younger brothers instead. Within his community this man was known to be aggressive and violent, and the village became impossible to access to discuss matters. Our Operations Manager was continually threatened with violence. His wife, our Administrative Manager, was viciously attacked by an employee at the camp. She has now recovered from her injuries.
This employee had been a sponsored student of the Trust, but had failed his exams to go to college, so was offered a job instead. It transpired that he had been spying on the camp and the movements of our managers, reporting to the Councillor and Village Head. Although he was arrested, the court case was continually delayed and finally lapsed.
Another trustee agreed to act as intermediary with the Councillor and Village Head regarding the lease. He drove to the venue in the nearby township with our lawyer. At the last moment the venue was changed to the Councillor's homestead - so he asked a villager for directions and was shown a shortcut. On arrival, the Councillor seemed surprised to see them. It turned out that a gang of ZANU-PF youths were waiting on the usual route to ambush them.
He and our woman lawyer were held at the homestead by three men for four hours. They were verbally abused, threatened, and their money taken. Finally, they were escorted from the village, past the small shops and shebeen where the drunken youths were still waiting. Clearly there was no intention to negotiate and we were forced to abandon the wildlife park and our beautiful wildlife to an unknown fate.
This breakdown of trust with the community has sadly led to us reducing our operations.
Clinic
Kutsokodeka Rural Health Clinic (which we built and opened in 2015) continues to provide health services to about 4000 local people. The Trust has not been able to deliver additional medicines and equipment to them, nor build the new quarters for the staff that we hoped to do this year. The Clinic has suffered from thefts - a contractor appointed to mend the borehole stole every moveable part. Our Operations Manager replaced them and got it going again.
The large solar panel array, donated in 2021 by the UN Development Programme was stolen. We have been unable to replace this.
Page 1
HIPPO POOLS TRUST
Report of the Trustees for the year ended 31 December 2023
ACHIEVEMENT AND PERFORMANCE
Education
Some staff at Kutsokodeka Primary School finally admitted the reason why the two new classrooms remained unfinished: a previous headmaster had taken the building materials.
in October 2023 teachers at this School were the terrified victims of robbery, assault & attempted rape. The three perpetrators were known to be relations and friends of the new Village Head who allowed them to escape. Several teachers were hospitalized and gave statements, resulting in arrests. No further action appears to have been taken.
Students
Our sponsored students continue to buoy our spirits -
-
Delight Tomson is now in Canada, awaiting his asylum application.
-
Garikai Makore is studying for an MSc in Finance in the UK, and staying with Gogo & Uncle - our Chair and Treasurer
-
Marlon Bangaya and his wife Naume have a delightful daughter, Zoe, now aged one. Marlon is a first-class
-
chef, working in Harare.
-
Blessed Simango is working at Hippo Pools Bushcamp - waiting to do his solar engineering qualifications We are grateful to the Hospitality School in Harare for training a number of our students -
-
Faith Novanani is in the USA at the amazing Broadmoor Resort in Colorado. A cold winter but a fantastic opportunity for a year, learning many aspects of hospitality.
-
Beauty George is also in USA in West Virginia, at an equally stunning hospitality venue working with as chef in their vast kitchens for a year.
-
Lostancia Mambozi has joined the Hospitality School on Chef course that Beauty did.
-
Spastar Kadyevhu is working at the Bushcamp and caring for her beautiful little daughter, Rutendo, before going to Hospitality School for the Chef course next year.
-
Sifelani Mafuta: was not doing well at a private college in Marondera. We found their pastoral care to be very poor. Consequently, we asked the Head of Bangari Secondary School, Mr Muskwe, if he would take him and help him. Sifelani has lost so much school time because of family circumstances that he is now 19 and due to take 'O' levels soon. The Trust, with the community, constructed Bangari Secondary School and Mr Muskwe has steadily developed its reputation. Sifelani is now deputy head boy, happier, and doing much better academically.
Hippo Pools Wilderness Camp
Many thanks are due to our Camp staff, who get five-star reviews from clients for their knowledge, friendliness and care. Their professionalism is appreciated.
Our thanks go to the Zimbabwean private schools who bring their students to the new school camp facilities. This income is building up and helping the camp survive in harsh economic conditions. Many children are learning about the wonders of their animals and country.
Our thanks also go to our wonderful visitors, many of whom are regulars, coming for a breath of wilderness, the tranquillity of the river, a little fishing or bird-watching, and maybe a herd of wildebeest gently grazing at night.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1141004
Principal address
Hilltop Midford Lane Limpley Stoke Bath BA2 7GR
Page 2
HIPPO POOLS TRUST
Report of the Trustees for the year ended 31 December 2023
Trustees
S J Plummer R F Lowe D V Rockingham-Gill V T McHugh T Tipping H S Kingsley-Heath
Independent Examiner
Catherine Edwards Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL
ADMINISTRATION
All our activities are directed, managed and backed up by our staff in Harare. Caroline in the office takes bookings and advises visitors. Joseph ferries staff and supplies to the Camp by truck over difficult roads.
Our Administration Manager and Operations Manager, Cheryl & Anthony Ives keep all these activities moving along through careful strategies and meticulous planning. The aggression they have experienced this year in the rural area, solely because of the colour of their skin, has been dreadful, and is giving us pause for thought about the way ahead for the Trust.
The heartfelt thanks of the Trustees go out to them all.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. S J Plummer - Trustee
Page 3
Independent Examiner's Report to the Trustees of Hippo Pools Trust
Independent examiner's report to the trustees of Hippo Pools Trust
I report to the charity trustees on my examination of the accounts of Hippo Pools Trust (the Trust) for the year ended 31 December 2023.
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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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
-
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.
Catherine Edwards
Richardson Swift Audit Limited 11 Laura Place Bath BA2 4BL Date: .............................................
Page 4
HIPPO POOLS TRUST
Statement of Financial Activities for the year ended 31 December 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 254,456 EXPENDITURE ON Charitable activities 3 Charitable Activities 171,392 Other 2,226 Total 173,618 NET INCOME 80,838 RECONCILIATION OF FUNDS Total funds brought forward 104,361 TOTAL FUNDS CARRIED FORWARD 185,199 |
Restricted fund £ 728 728 - 728 - - - |
2023 Total funds £ 255,184 172,120 2,226 174,346 80,838 104,361 185,199 |
2022 Total funds £ 252,987 |
|---|---|---|---|
| 173,368 1,716 |
|||
| 175,084 | |||
| 77,903 26,458 |
|||
| 104,361 |
The notes form part of these financial statements
Page 5
HIPPO POOLS TRUST
Balance Sheet 31 December 2023
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 6 25,599 Cash at bank 161,600 187,199 CREDITORS Amounts falling due within one year 7 (2,000) NET CURRENT ASSETS 185,199 TOTAL ASSETS LESS CURRENT LIABILITIES 185,199 NET ASSETS 185,199 FUNDS 8 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - |
2023 Total funds £ 25,599 161,600 187,199 (2,000) 185,199 185,199 185,199 185,199 185,199 |
2022 Total funds £ 3,392 101,849 105,241 (880) 104,361 104,361 104,361 104,361 104,361 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. S J Plummer - Trustee
The notes form part of these financial statements
Page 6
HIPPO POOLS TRUST
Notes to the Financial Statements for the year ended 31 December 2023
1. ACCOUNTING POLICIES
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 once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Voluntary income is received by way of unrestricted donations, gifts and other incoming resources received or generated for the charitable purposes. Volunteer time is not included within the accounts.
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. Expenditure is inclusive of irrecoverable VAT.
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.
2. DONATIONS AND LEGACIES
| Donations Gift aid CHARITABLE ACTIVITIES COSTS |
2023 £ 232,977 22,207 255,184 |
2022 £ 252,987 - 252,987 |
||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Charitable activities | 133,057 | 173,368 | ||
| Grants to individuals | 39,063 | - | ||
| 172,120 | 173,368 | |||
3. CHARITABLE ACTIVITIES COSTS
Within Charitable Activities is £880 restricted expenditure.
Page 7
continued...
HIPPO POOLS TRUST
Notes to the Financial Statements - continued for the year ended 31 December 2023
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
All incoming and outgoing resources are unrestricted.
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 8. MOVEMENT IN FUNDS At 1.1.23 £ Unrestricted funds General fund 104,361 TOTAL FUNDS 104,361 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 254,456 Restricted funds Tikki Hywood 728 TOTAL FUNDS 255,184 |
2023 2022 £ £ 25,599 3,392 2023 2022 £ £ 2,000 880 Net movement At in funds 31.12.23 £ £ 80,838 185,199 80,838 185,199 Resources Movement expended in funds £ £ (173,618) 80,838 (728) - (174,346) 80,838 |
|---|---|
Page 8
continued...
HIPPO POOLS TRUST
Notes to the Financial Statements - continued for the year ended 31 December 2023
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.22 £ Unrestricted funds General fund 26,458 TOTAL FUNDS 26,458 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 252,987 TOTAL FUNDS 252,987 |
Net movement At in funds 31.12.22 £ £ 77,903 104,361 77,903 104,361 Resources Movement expended in funds £ £ (175,084) 77,903 (175,084) 77,903 |
|---|---|
9. RELATED PARTY DISCLOSURES
The charity received donations under gift aid provisions of £1,800 (2022 £1,800) from Richard Fox Lowe, trustee.
The charity received donations of £65,000 (2022 £120,000) from Purton Property Company Ltd, a company controlled by The Hon Sally Plummer, trustee.
The charity received donations under gift aid provisions of £100,080 (2022 £0) from The Hon Sally Plummer, trustee.
The charity received donations under gift aid provisions of £300 (2022 £600) from Victoria Trinette McHugh, trustee.
The charity received donations of £65,000 (2022 £120,000) from Speen Property Trust Co Ltd, a company controlled by The Hon Sally Plummer, trustee.
Page 9
HIPPO POOLS TRUST
| Detailed Statement of Financial Activities for the year ended 31 December 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Total incoming resources EXPENDITURE Charitable activities Hippo Pools Trust Zimbabwe Tikki Hywood Trust Grants to individuals Support costs Governance costs Accountancy and legal fees Bank charges Total resources expended Net income |
2023 £ 232,977 22,207 255,184 255,184 132,177 880 39,063 172,120 1,900 326 2,226 174,346 80,838 |
2022 £ 252,987 - |
|---|---|---|
| 252,987 | ||
| 252,987 170,998 2,370 - |
||
| 173,368 1,578 138 |
||
| 1,716 | ||
| 175,084 | ||
| 77,903 |
This page does not form part of the statutory financial statements
Page 10