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2023-10-31-accounts

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2023

FOR

TABORA LEAGUE FOR CHILDREN LIMITED

REGISTERED CHARITY LIMITED BY GUARANTEE

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COMPANY INFORMATION FOR THE YEAR ENDED 31 October 2023

DIRECTORS:

Margaret Paton Sandra Lynne Bharat Margaret Cullen Brohan Joshua David Ashford Lewis David Scott Jerry Thomas Siobhan Collins James Robert Howson Leopold Arthur Sutton Elizabeth Tomkinson Robina Richter

REGISTERED OFFICE: New Pit House, New Pit Paulton, Bristol BS39 7PS REGISTERED NUMBERS: Company 07580940 Charity 1141239 INDEPENDENT EXAMINER : Simon Charles Henderson Briggs BSc. ACA De Clercqstraat 87-4 Amsterdam 1053-AG Netherlands

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

The directors present their report with the financial statements of the company for the year ended 31 October 2023. The financial statements comply with the current statutory requirements, the Statement of Recommended Practice and the charity’s governing document.

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

The full name of the company is Tabora League for Children Limited. The company registration number is 07580940 and the charity number is 1141239.

DIRECTORS

The trustees, who are also directors for the purpose of the company law during the year under review were:

Margaret Paton Sandra Lynne Bharat Margaret Cullen Brohan Joshua David Ashford Lewis David Scott Jerry Thomas Siobhan Collins James Robert Howson Leopold Arthur Sutton Robina Richter Elizabeth Tomkinson

The company is limited by guarantee and does not have a share capital.

The principal address and registered office is:

New Pit House, New Pit, Paulton, Bristol BS39 7PS

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company is governed by its memorandum of association which was adopted on 28 March 2011.

New trustees are appointed by the Board of Trustees.

OBJECTIVITIES AND ACTIVITIES

The trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act and have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives and in planning further activities. The principal objectives of the company are:

OBJECTIVITIES AND ACTIVITIES (Continued)

  1. To provide a nutritious meal for hungry, vulnerable and orphaned children in Tabora, Tanzania, daily until they or their families have built their own capacity to provide this for themselves (mainly through our projects, leading to access to education and jobs).

  2. To facilitate access to education for vulnerable and orphaned children through buying school uniforms and school supplies, and ensuring children are able to, and do, attend school. Each child is sponsored. TLC also provides access to private schooling for some children usually as a safe haven for abused children.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

  1. To guard the vulnerable and orphaned children and their families against disease and illness, with mosquito nets, clean water, improved sanitation and health education. To test children for AIDS, malaria and other diseases and to provide treatment when necessary.

  2. To empower the guardians to care for vulnerable and orphaned children by developing income generating activities with graduating children, and family members and helping families which have no able breadwinner yet.

  3. To particularly empower girls and women through education and skill learning opportunities, through income generating schemes, enhancing their opportunities with improved health care and nutrition.

  4. To work with the education leavers towards them becoming financially independent adults contributing to their community.

Tabora League for Children Limited (TLC UK) fulfils its objectives by making payments to a registered Tanzanian charity, Tabora League for Children Tanzania (TLC TZ), a Non profit organization registered under the act of 2002 Non-Profit Organizations N0 00NGO/4850. TLC UK provides funding for TLC TZ’s programs and admisitrative costs.

TLC TZ has implemented its objectives in Tabora Municipal since 2009. The organization is free from any form of personal, political, commercial, religious or any other secretarian control.The organisation works with orphans and vulnerable children (OVCs) and their families to improve their daily lives and future prospects. OVCs, like other children, have the same basic rights and additionally the rights to be eligible for education, to be free from discrimination and stigmatization, and the rights to reasonable accomodation.

TLC has three centers in Tabora where orphans and vulnerable children are helped close to the places they live. Our largest center and headquarter is located at Isevya, the second center is at Ng’ambo and the third center is at Chem Chem.

Tabora League for Children TZ implements its objectives with funding from its main donor, Tabora League for Children United Kingdom. TLC UK donates 100% of its received funds to support our objectives. This funding has covered all of TLC TZ’s programs and administrative costs since it started.

The main objectives of Tabora League for Children TZ are to provide a nourishing meal 6 days weekly to all registered children (7 days meals to children with special cases), to supply all their educational needs to implement WATSAN project (water filters and mosquito nets ) and to monitor health issues and progress.

TLC started with 45 registered children in 2009 and currently has 150 children. Every child is sponsored. Sponsorship is organised by TLC UK and sponsors come from different parts of the world.

TLC’s MISSION

To support registered children through the implementation of TLC’s vision and to empower, where possible, their guardians in terms of life skills, sustainability, income generating initiatives and educational opportunities.

Values of TLC

TLC is non denominational and welcomes anyone from any religion or those who have no religion. TLC’s values, which are the golden values of Tanzania’s major religions, and which TLC teaches are; hard working, honesty, respectful to staff, kind to others, attendance or communication, willingness to help when required and effort in enterprise . With these values, TLC strives to support children into becoming capable, responsible and independent young adults

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

Main objectives

TLC plans to alleviate poverty, preserve and protect good health and create a program of support from the moment an OVC joins us until the moment s/he starts work and becomes financially independent.

TLC’s VISION

Educated, empowered, safe, healthy, sponsored, happy children becoming independent young adults with improved life chances made possible by legal, sustainable, registered, compliant TLC bodies raising funds, auditing and reporting on work.

TLC’s PURPOSE

We help children where their extreme need is clear. Five new children were sponsored and joined TLC in this financial year. When space at our centres allows, new sponsors will be sought so that additional children can benefit from TLC programs. Additional international volunteers will be encouraged so that we can spread news of Tabora League for Children and increase our financial and skills based opportunities.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

TLC’s aims are achieved through focus on the following key areas:

Annual Report TLC 2022 to 2023

Eight new children were accepted during this year, keeping the total number of children at 150, including a homeless ten year old, who lives with his disabled mother, father deceased; a four year old whose mother who also looks after the her deceased sister’s children; a nine year old girl ready for Std 4 but her Mum couldn’t afford to let her stay at school any longer and a lad who lives with his Granny, nearby and had been slipping in to join the lessons. Another four new children started mid year.

Christmas 22 was great. Many thanks to all who contributed so generously to make Christmas special. All had delicious food and the little ones were pleased with their gifts. Thank you all for our presents, our delicious meal and the family food parcels.

All the children get new uniforms and school supplies at the start of the school year in January. It’s a very busy time for the coordinators getting them all ready to start school.

In June Eid was a great success with a feast for all and new clothes for all the children. Our grateful thanks to Anisa our wonderful fundraiser and to all others who sent donations.

Two TLC girls left nursery this year and have now started in Standard 1, each in a school near their home. All seventeen of our Standard 7 primary leavers in September 2022 were allocated a place in Form 1 at secondary school. Where

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

allocated Secondary schools are not close to children’s homes bikes are provided. Our Form 4 final year secondary students have found Work Experience while awaiting allocations for further education. We have two new apprentices; one in welding, one in sewing. Sewing graduates, get treadle machines. They now have the knowledge and the tools to earn their livings. Mechanics and carpenters get tools relevant to their trades as they complete their apprenticeships.

In September 2023 fifteen Standard 7 children had end of primary exams. These fifteen primary school graduates are all now attending a govt course in English to prepare them for secondary school in January 2024. Six students are currently in Form 4. Five girls started college this year.

One student has now got her license to practice as a nurse and midwife. She is volunteering at a Health Centre. Another student, a qualified Tourist Guide is volunteering at the Rundugai Cultural Tourism Centre. Jobs are very hard to find and volunteering is the way forward for most. Another student has been doing well at college and is going into year 2 in her Tourism course, Shela graduates next year in Electrical Engineering College. Another student got a 1st in his IT degree, another graduated with a BA in Education with Arts degree. A student at Community Development college course was selected to go for a visit to Parliament.

One former student got a Hospitality Operations Diploma and another got a Community Development Diploma and now works for TLC in Tabora. Our two current apprentices are happy working as mechanics. Other TLC apprentices are working as mechanics, sofa makers and tailors.

The children all live at home with their relatives coming to the Day Centres daily for lunch, tuition and care. As relatives die or become unable to care for their children the staff visit and try to find other family members. If there are none TLC finds and pays a local family to foster children. Fostering is difficult for older boys and 3 brothers live together in a room rented by TLC and another room is rented for other older boys. They take their meals at our Isevya Centre.

In February TLC had a special visit from the parents of one of the early American volunteers. Their daughter has now sadly passed away and they wanted to see the place and the people that she had loved so much. They were so generous in giving equipment and also making improvements in the Isevya classroom. They were impressed how nutritious and generous the lunch portions were and wish to assure donors that TLC is in the front lines of saving lives and providing quality education to vulnerable children.

In April one of our sponsors visited. As she was in Tabora she asked if she could come to Ngambo to meet the children that she sponsors. Sadly she just missed one of them who came just after she’d left. She was able to meet his little sister who she also sponsors and commented that she was so overwhelmed to be able to meet one of the two children that she sponsors. It was heart-warming to see the kids playing knowing that they are safe and could spend some time being children. They also got a tour behind the scenes seeing the balanced meals prepared for the children to ensure they get their nutrition and the classrooms where they have extra lessons. They left feeling that our financial support each month is being spent well.

Our very grateful thanks to the Radley Trust for renewing their donation to TLC which pays for three of our teachers. We have just taken on a new teacher, at our Ngambo Centre. We have 6 part time teachers altogether, two at each Centre. At school the children are in large classes of over 100 and so benefit from the individual attention they get in TLC smaller classes. They attend these every day after they have finished at their government school and had their TLC lunch.

Our thanks to all who donated for mattresses, mosquito nets and water filter buckets. These are all essential to the health of our children. Some haven’t room in their homes for beds but a mattress can stand against the wall in the daytime and provides a useful anchor for the mosquito nets at night.

The children love to play imaginary games like hospitals, and board games, particularly cards, draughts and ludo, which attract an excitable audience! Football and netball for both girls and boys are also very popular.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

The children are all sponsored and got letters from their sponsors taken out in 2023 by trustee Robina Ritcher and her husband Terry. And the children enjoy getting their own letter which the secondary children, with their knowledge of English, translate for them.

Book Aid International sent beautiful new books to Tanzania and TLC was lucky enough to get 600 of them. The children are enjoying them. There were even some college level books, some of which have been given to seniors.

TLC gratefully received 18 refurbished laptops from Deloittes. One was taken out and, two more will go out with our new fundraiser, when he visits Tabora in late October 2024. More will be sent in the New Year with the next visitors. Some of the donations have already been used to build a new toilet for a guardian, a granny who looks after her granddaughter and fosters three of our children whose families are unable to care for them.

Ngambo Centre is thriving in a rented house next door to the old mud and stick building which is being demolished. The old building was unsafe and had held together for longer than anticipated, though it did leak in the rains. There is now a have a rental agreement for three years and will assess the future housing of this Centre after the demolition and building of the perimeter wall is complete.

Staff member Charles departed and Benedict arrived who will help the seniors with their university and college education and in finding jobs. He will also help our part time teachers working with the younger children, and take over from Centre Coordinators in their absences.

A tragic farewell to a beautiful four year old who was buried surrounded by her mother, brothers and her TLC family. The young child was hit by a speeding motorbike, near her home, and suffered head injuries. She was taken to hospital and transferred to another where she was put on a ventilator in the hope of stabilising her before surgery. Sadly she developed a fever and passed away the following day. Her centre coordinator, is broken hearted, loved her dearly and had worked so hard to keep her safe and happy. Her fellow coordinators went to Ngambo to support her in her grief.

TLC young adults continue to support each other. One of the boys was in Dar es Salam for another operation on his leg. This brave lad has suffered a great deal and been at times unable to walk. He has just graduated from primary school, the first child in his family to do so. Boaz was greeted on arrival in Dar by TLC’s football genius, who is with the Tanzanian Football Federation. The footballer was there after the student’s operation and saw him on his way back to Tabora. The whole process was watched over virtually by TLC Centre coordinator from Tabora.

In September 2023, TLC Trustees Siobhan Collins and Marg Paton landed in Tabora for a short visit. They attended a staff meeting an hour after landing that discussed the next financial year from September 2023 onwards and also worked on current issues. Staff meetings such as this are conducted in English and Swahili and try to iron out any problems that have arisen during the time since a UK Trustee was last present, usually less than a year. Communication between staff in Tabora and Trustees are daily via email and WhatsApp. Trustee visits are self funded and donated funds are not used for this purpose.

We continue to offer our grateful thanks to all our Sponsors and supporters.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

THE FUTURE FOR TLC IN TANZANIA

GENERAL

Tabora League for Children will continue to provide services to the orphans and vulnerable children (OVCs) in Tabora Municipal that are registered with us. The services will cover feeding programs, school supplies and educational support for all age groups and abilities, WATSAN program, income generating activities and health monitoring. Whenever there is capacity at the centres, new sponsors will be sought so that additional children can benefit from TLC programs. Additional international volunteers are encouraged to spread news of Tabora League for Children and increase our financial and skills based opportunities. TLC intends to increase its connections at local and national government levels to extend and consolidate the programmes. Also, as some OVCs have been vulnerable to physical and emotional abuse, TLC shall keep raising its voice until it is heard, through cooperation with parents, guardians, local, national and international authorities.

ABBREVIATION

TLC TZ Tabora League for Children Tanzania TLC UK Tabora League for Children United kingdom WATSAN Water and Sanitation OVCs Orphan and Vulnerable Children VETA Vocational Educational and Training Authority Website: Facebook @Tabora League for Children. Email: tlctanzania@gmail.com

FINANCIAL REVIEW

The result for the year and financial position of the company are as shown in the attached financial statements.

Voluntary income amounted to £80,695 (2022: £80,845). Fund raising activities amounted to £14,905 (2022: £17,757).

Grants to fund the provision of services and aid to vulnerable and orphaned children in Tabora amounted to £94,976 (2022: £106,311). Net incoming (outgoing) resources of the company for the year amounted to £15,652 (2019: £3,853). The assets of the company at 31 October 2023 were its bank accounts which had balances totalling £108,511 (2022: £95,669) and debtors of £15,389 (2022: £14,160).

PLANS FOR THE FUTURE

Our plan is to continue to serve the children currently in our care and take in new children as spaces become available. Food distributions will continue to be made as affordable and/or as necessary. We intend to build on our work now that we have a hub in each of the 3 poorest suburbs of Tabora each serving the orphans and vulnerable children in that locality. Two Centres, based in the Isevya compound for the older children, at school, college or seeking employment will be opened as the current children grow up.

RESERVES POLICIES

The General Unrestricted Fund balance at 31 October 2023 was £119,904 (2022: £104,253). The trustees consider that, ideally, unrestricted reserves should equate to approximately six months' running costs of the children’s charity in Tanzania, supported by this charity and budgeted to be £50,000. The available unrestricted reserves are therefore above target.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 October 2023

STATEMENT OF TRUSTEES’ RESPONSIBILIIES

Company law requires the trustees to prepare financial statements 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 those resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and that enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 special provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD

Date: 29 July 2024, Margaret Paton Director

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TABORA LEAGUE FOR

CHILDREN

I report on the accounts of the company for the year ended 31 October 2023 which are set out on pages 12-15.

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 2011 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.

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.

Simon Charles Henderson Briggs BSc. ACA (ICAEW)

De Clercqstraat 87-4 Amsterdam 1053-AG Netherlands D ate 29 July 2024

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023

Unrestricted
funds
Restricted
Funds
Total funds
2022
80,695
- 80,695
15,807
-15,807
96,501
- 96,501
14,905
- 14,905
440
-440
111,846
-111,846
(94,976)
- (94,976)
-
-
-
- (1,580)
(1,580)
-
-
-
(210)
- (210)
(1,008)
-(1,008)
(96,194)
(1,580)
(97,774)
(96,194)
(1,580)
(97,774)
15,652
(1,580)
14,072
104,253
5,577
109,829
119,904
3,997
123,901
Total funds
2021
Incoming Resources
Voluntary income
Income tax on gift aid donations
Activities for generating funds
Investment income
Total incoming resources
Resources Expended
Charitable Activities
Tabora League for Children Tanzania
Payments for computers for Tabora
Hadija Treatment costs
New classroom construction
Governance and charitable costs
Bank charges
TOTAL RESOURCES EXPENDED
Net Incoming / (Outgoing) Resources being
Net income for the period
Funds balances brought forward
Fund balances carried forward
80,845
14,160
95,004
17,757
9
112,770
(106,311)
(993)
-
-
-
(1,613)
(108,917)
(108,917)
3,853
105,976
109,829

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

RESTRICTED AND UNRESTRICTED FUNDS BALANCE SHEET AS AT 31 OCTOBER 2023

2023
2022
Current Assets
Cash at bank
Debtors - tax on gift aid donations
Creditors amount falling due in one year
Accruals
Net Current Assets
Total Assets less current liabilities
The funds of the charity
Unrestricted funds
Restricted funds
108,511
95,669
15,389
14,160
123,901
109,829
-
-
123,901
109,829
123,901
109,829
119,904
104,252
3,997
5,577
123,901
109,829

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the Board of Directors on 29 July 2024 and were signed on its behalf by:

Margaret Paton, Director

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

The notes form part of these financial statements

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP), the Financial Reporting Standard for Smaller Entities and the Companies Act 2006.

Company Status

The charity is a company limited by guarantee. The members of the company are the trustees named in the Report of the Directors. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Funds

Unrestricted funds are available for use, at the discretion of the trustees, in furtherance of the general objectives of the charity and have not been designated for other purposes.

Restricted funds are funds donated for specific purposes specified by the donors.

Incoming Resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The charity does not undertake trading on its own account.

Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure is the cost of fulfilling the objects of the charity.

Governance costs are those incurred in connection with governance of the charity and compliance with constitutional and statutory requirements.

The company is a registered charity and is not liable to corporation tax.

  1. CONTROL

The charity is under the control of its trustees.

  1. No trustee has received any remuneration or expenses during the period.

  2. The charity has no paid employees.

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TABORA LEAGUE FOR CHILDREN LIMITED REGISTERED CHARITY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

6. RESTRICTED FUNDS

Fund balance 31 October 2022
Income from fundraising campaign
Expenditure of restricted funds
Fund balance 31 October 2023
Medical
treatment
costs
5,577
-
(1,580)
3,997
Total
5,577
-
(1,580)
3,997

Medical treatment costs relates to funds raised to support the treatment of a girl with with popliteal pterigium syndrome and club feet.and two boys with leg deformities. The initial treatment of the girl took place during the year ended 31 October 2018. The treatment took place in December 2020. During the year ended 31 October 2023, there was no expenditure of restricted funds. One of the boys no longer needs treatment and the other boy received further treatment in July 2023 costing £980. The girl received further treatment in October 2023 costing £600.

8. ANALYSIS OF ASSETS AND LIABILITIES RESERVE FUNDS

Cash at bank
Debtors - tax on gift aid donations
Unrestricted
Funds
104,515
15,389
119,904
Medical
treatment
costs
3,997
-
3,997
Total
108,511
15,389
123,901

Gift Aid for donations received prior to October 2023 has been recorded as a debtor. The amount of £15,389 was received on 20 December 2023.

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