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2021-03-31-accounts

ANNUAL Ifr. 2020 - 2021

02 | Annual Report 2020/21

WELCOME

As ZOA-UK's new chair of trustees it's my pleasure to introduce this year's annual report. It's been a difficult year for the entire world with the COVID-19 pandemic bringing unprecedented challenges to all of us, but particularly those who are already vulnerable.

ZOA has been proud to stand with the communities we work with throughout the pandemic. Even with the ZOAZambia office in Lusaka closed, staff working from home and our partners working under huge restrictions, together we have continued to provide support to the most vulnerable.

This couldn't have been done without the compassion and generosity of you, our supporters.

Garnet Mulomo, Chair of Trustees

ABOUT ZOA

At the heart of everything ZOA-UK does is our commitment to give orphans and other vulnerable children in Zambia the tools to transform their lives. We do this by working with carefully selected grassroots community-based groups in some of the most disadvantaged communities in Zambia.

We understand that just getting children into school isn’t enough, they need a full belly to concentrate in class, good mental health to fully participate in society and careers advice to make the best choices for their future.

We have a track record of getting more girls in school. We also support pupils living with disabilities to access and participate fully in mainstream school.

Contents

WELCOME.................................p2 ABOUT ZOA...............................p2 OUR IMPACT ............................p3 Education support..............p4 Improving nutrition.............p4 Keeping girls in school.......p5 Improving mental health...p6 Supporting pupils with

disabilities.............................p6 Tertiary support...................p7 Infrastructure.......................p7 Emergency food..................p8 Sustainability........................p8 FINANCIAL REVIEW........p9- p15 LOOKING AHEAD..................p16 THANK YOU............................P16

This remains at our core despite the challenges of COVID-19.

03 | Annual Report 2020/21

The year in numbers

OUR IMPACT

We pride ourselves on being a small, nimble charity that can adapt our approach as necessary, working closely with our local, grassroots partners who are our ear to the ground. COVID-19 has proved the importance of our approach. It has meant we've been able to respond quickly to the changing situation to keep reaching the most vulnerable, despite the challenges involved.

The number of people receiving our emergency food package support this reporting year almost doubled. For so many of our pupils their daily school meal is a vital part of their nutritional intake. This year these packages were even more important because not only were children missing their lunch while schools were closed but families were increasingly struggling to make ends meet with economic activities curtailed during lockdowns.

Another devastating effect of COVID-19 has been the increase in child protection issues. As lockdowns have gone into effect to prevent the spread of the virus, many girls have been trapped at home in close quarters with abusers, with limited or no access to support services. Our protection work has never been more important. As part of our support we have reached 1018 young people with counselling.

Although COVID-19 has impacted our fundraising we are heartened by the continued dedication and generosity of all of our supporters during this difficult period.

Diana, 13 years old.

"I wasn't happy when school closed due to COVID-19. At school we used to eat every day, but then I wasn't able to eat three meals a day as my mother wasn't working. The price of food and other commodities went up so my mother wasn't able to buy food.

----- Start of picture text -----
327 323
pupils in primary pupils in secondary
school school
94 1575
students in tertiary received nutritious
education school meals
2412 686
beneficiaries of pupils benefitting
emergency food from fish farm
packages
183 25
menstruating girls trainers trained to
received reusable deliver workshops
sanitary pads to make sanitary
pads
2412 1200
beneficiaries of COVID pupils benefited from
wash stations and upgraded toilets
soap bars at two schools
1018 133
children & young pupils with disabilities
people counselled supported
----- End of picture text -----

Even soap was a problem. I'm HIV positive and am on (anti-retroviral) drugs so I need more food to eat so the drugs don't have side effects. 2000

I'm happy I received food and soap during this pandemic. Thank you very much for the support. I really appreciate it." individual students supported last year.

.

04 | Annual Report 2020/21

School support

Education support

In 2020/21 we helped 327 of the most vulnerable children go to primary school and 323 go to secondary school by contributing school fees and providing uniforms, shoes, books and stationary supplies. We supported 70 more girls than boys.

Due to the COVID-19 pandemic the 2020 and 2021 school years were distrupted. Schools closed in March 2020, with lessons for students in examination classes restarted in June while the rest of the learners didn't return until September. Funds were disbursed to cover only the examination class fees in June.

Improving nutrition

Children need a full belly to learn but coming to school hungry is normal for most of the orphans and vulnerable children we work with and the school meal is often their main meal of the day. Despite school closures we provided 1575 pupils with school meals in 2020 - 2021.

When schools were closed we provided children and their households with emergency food packages to plug the hunger gap for the many people who were struggling to provide for their families. (see p8 for more info)

327 323 1575 pupils pupils pupils in primary in secondary received school school school meals

Lucinda, Grade 10

"A school uniform is very important because it makes everyone equal. It doesn't matter whether you're rich or poor, you're treated the same.

Books are very important because you get to write down the important notes you need to study.

Food is very important because if you're hungry you won't learn anything, you don't have the energy. If you're full your brain is active and you get to understand.

If you don't have all these things you can't concentrate."

05 | Annual Report 2020/21

Period pride

Keeping girls in school

Our two year Menstrual Hygiene project funded by UK Aid Direct for which we were awarded an A+ rating, achieved even better results than we hoped. We reduced girls' absenteeism in school by 67% and saw an 866% increase in girls using reusable sanitary pads. We also saw an 86% increase in girls using wash facilities at school, showing a positive benefit of the refurbished and new wash blocks at Lubushi, Chibolya, Twavwane and Hope and Faith.

This year we have trained 25 staff and volunteers to deliver workshops on how to make reusable sanitary pads in home economic lessons. The workshops for students will begin in the new financial year and will continue our mission to get, and importantly keep, girls in school.

183 25 43 trainers trained to female community menstruating girls received deliver workshops leaders sensitised to to make sanitary support children's reusable pads pads mental health

Workshop attendee.

"It was excellent! I didn't know how to hold the scissors or how to cut the fabric but I was taught and now it's a walk over.

The workshop was amazing. I just need to practice now. I'm confident that I will be successful.”

06 | Annual Report 2020/21

Improving mental health

With schools closed many vulnerable girls and boys have been unable to leave their homes, leading to a rise in reports of abuse, child labour and underage marriage and pregnancy. Lockdowns have prevented people from accessing their support networks so our protection work has never been more important.

In response, we've stepped up our counselling programme reaching 1018 children and young people. We have trained 86 more people to provide vital counselling to help orphans and other vulnerable children build coping mechanisms and self confidence. Through our partners we are educating pupils about life skills and the value of education to help them understand their rights as well as supporting counselling sessions that target children in and out of school.

Supporting pupils with disabilities

We have continued to support children living with disabilities to access school. This year we undertook our first disability survey in order to ensure all children with disabilities were identified and receiving support, including those with hidden disabilities. We found 8% of the children and youths we work with have some form of disability.

----- Start of picture text -----
86
people trained to
provide
counselling
1018
children
and young people
counselled
133
pupils
with disabilities
supported
----- End of picture text -----

Yolanta, 17 years old.

"My family and I live on the little earnings my mother makes washing clothes for people. I fell pregnant because school was closed so I helped my mother by going to different areas to look for customers.

One man took advantage of me. He promised to take care of me as long as I slept with him. I fell pregnant but he refused responsibility. I faced a lot of challenges during my pregnancy. Members of the community talked ill of me, including my friends. I also found it difficult to support my child.

Through the child protection sessions conducted on early marriages and pregnancy at school I was encouraged to go back to school after giving birth."

07 | Annual Report 2020/21

Boarding house

Tertiary support

This year we've supported 94 tertiary students - with fees, laptops and accommodation. However, colleges and universities were affected by closures with many continuing lessons through e-learning. The biggest challenge for ZOA's tertiary students was the unreliable network and a lack of internet bundles.

However, despite the disruption, 38 of our tertiary students completed their course this academic year with a further 29 new students starting courses.

Infrastructure

Despite the challenges of COVID-19, 64 girls moved into the new boarding house at Lubushi School, made possible with support from Fondation Eagle and Jephcott Charitable Trust. Girls who live far from school now have a safe place to stay, enabling them to go to school, as well as reducing the risk of sexual exploitation, abuse and underage marriage.

Thanks to support from Guernsey Overseas Aid & Development Commission we began work on a boys' dormitory at Lubushi and built and refurbished toilet blocks benefiting all 1200 pupils. At Twavwane School work started on building two new classrooms and a strong room that will allow the school to register as an examination centre and earn an income from examination fees.

Estella, 14 years old.

"I used to travel a very long distance to reach school. I didn't have enough time to study because I was so tired.

But all those things are in the past now. I'm really enjoying being with my friends here. When my parents died I was lonely but being with friends here I feel I have family around."

94 1200 64 students supported pupils benefited girls each year at through tertiary from upgraded Lubushi boarding education toilets at two house schools

08 | Annual Report 2020/21

Food parcels

Emergency response

In response to increasing poverty caused by COVID19 and the effect of rising inflation on food prices we provided emergency food packages containing beans and maize to 2412 people. We also provided soap in the packages to encourage hand-washing and reduce the transmission of COVID-19. We provided 28 wash stations to our partners.

At the food and soap distributions we communicated and demonstrated the importance of hand washing and social distancing. Our partners, staff and volunteers also distributed health education materials using social media and in communities throughout Zambia.

Sustainability

With travel suspended for much of the year ZOA-Z worked remotely with our partners to provide training and support. 13 of our partners' frontline workers received mentoring in financial management.

We supported our local partner, CEHOZ, to start a fish farm to provide an income to help them become more self-sufficient. Surplus fish are cooked as part of the free school lunch provided for vulnerable children at Chibolya School in Southern Province, an area that often experiences food insecurity.

13 686 2412 of our partners' pupils benefitted beneficiaries of frontline workers from fish supplied emergency food trained in finance to Chibolya school relief kitchen

Kaysed, 14 years old

"Before the outbreak of COVID-19, we had two or three meals a day. The school meals helped me not to go hungry and this helped me concentrate during lessons. But after the outbreak of COVID-19 the price of food increased so much my uncle couldn’t afford to provide us with three meals a day.

I was happy to receive mealie-meal and beans which helped me and my family have a little food to eat. If food was not given to me I don’t know how life would have been for me and my family members.

Thank you so very much for your support.”

09 | Annual Report 2020/21

FINANCIAL REVIEW

1 April 2020 to 31 March 2021

Our income

The challenge of COVID-19 has impacted our total income over the reporting year in what has been a tough fundraising landscape. Our funds from institutional donors dropped back to what we received in 2018/19 and our income from trusts and foundations also dropped. However, it is heartening to see that during this challenging year donations from individual donors increased significantly.

----- Start of picture text -----
|||||| |---|---|---|---|---| |2020 - 2021|2019 - 2020| |total|total| |£279,836|£332,826| |Income|2020/21 £|%|2019/20 £|%| |Trusts & foundations|166,486|59.0|201,453|60.5| |Institutional donors|44,385|16.0|76,624|23.0| |Individual donors & others|51,573|18.0|28,005|8.4| |Trustees|7,000|4.5|14,797|4.5| |Gift aid|10,392|2.5|11,947|3.6| |Total|279,836|332, 826| |Restricted funds|184,526|66.0|278,039|83.5| |Unrestricted funds|95,310|34.0|54,787|16.5|

----- End of picture text -----

10 | Annual Report 2020/21

Our expenditure

The actual expenditure on charitable activities during the reporting period 2020-2021 decreased. However, the percentage of our spend on charitable activities has remained the same as last year.

Our governance costs have reduced which shows the benefits of the new systems we put in place last year to ensure our income is spent in a way that maximises value for money.

The percentage of our expenditure spent on fundraising costs has increased slightly as the funding landscape has become increasingly competitive, particularly in the field of trusts and foundations.

----- Start of picture text -----
2020 - 2021 2019 - 2020
total total
£305,383 £340,207
----- End of picture text -----

----- Start of picture text -----
Expenditure 2020/21 £ % 2019/20 £ %
----- End of picture text -----

Expenditure 2020/21 £ % 2019/20 £ %
Charitable activities 249,052 81.5 277,123 81.5
Fundraising 41,926 14.0 42,213 12.4
Governance 14,405 4.5 20,871 6.1
Total 305,383 340,207

11 | Annual Report 2020/21

Our charitable activities

As expected during a year of school closures our expenditure on school support costs reduced. The impact of COVID is also shown in our increased expenditure on psychosocial counselling and training to support children and young people's mental health as well as our COVID emergency response. Our infrastructure expenditure has more than doubled in our bid to make schools more accessible as well as to support our partners and schools to become more sustainable. Spending on tertiary education reduced as the fluctuating exchange rate meant less funds were needed for our commitments.

Activity
2020 - 2021
total
£249,000		 2020/21 £ % 2019/20 £
2019 - 2020
total
£277,000		 %
School support costs 23,386 9 45,000 16
Supporting children
with disabilities		 2,750 1 6,000 2
Psychosocial counselling
& training		 17,982 7 8,000 3
Menstrual Hygiene
Management		 5,656 2 12,000 4
Infrastructure projects 93,222 37 30,000 11
School meals & food supplements 18,755 8 29,000 10
Tertiary vocational training 40,508 16 97,000 35
ZOA-Z monitoring, evaluation,
accountability & training		 36,600 15 50,000 18
COVID-19 emergency response 10,193 4
Total 249,052 277,000

Figures used are rounded to account for different Kwacha/sterling exchange rates throughout the year

12 | Annual Report 2020/21

Balance sheet and reserves

31 March 2021 31 March 2020
Current assets
Debtors (Gift Aid) 8,680 7,195
Debtor (ZOAZ unallocated 16,931 3,073
suspense account)
Bank accounts 136,918 176,886
162,529 187,154
Current liabilities
Creditors (note 10) 3,829 2,907
Net Assets(note 9) 158,700 184,247
of which Restricted funds 65,482 115,923
Unrestricted funds 93,218 68,324

To avoid issues which arise from day to day fluctuations in the exchange rate, cash transferred to Zambia Orphans Aid Zambia is allocated to a suspense account. When grants are due to community partners, they are authorised by ZOA-UK and then paid from the suspense account. The balance of £16,931 on that account is treated as a debtor.

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Signed on behalf of the trustees.

Freedom Mpande Trustee and Honorary Treasurer/Secretary

13 | Annual Report 2020/21

Accounting policies

  1. The financial statements have been prepared under the historical cost convention, in accordance with applicable accounting standards and the Companies Act 2006. They follow the recommendations in the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005), revised in May 2008, applicable accounting standards and the provisions of the small companies regime within Part 15 of the Companies Act 2006.

  2. The Charity has opted not to produce a cash flow statement, in line with the small company exemption in the Companies Act 2006.

  3. Voluntary income received by way of donations and gifts for the support of orphans and vulnerable children in Zambia is included in full in the statement of income receivable.

  4. Individual income includes friends income which is unrestricted income received on a regular payment basis from individual supporters of the Charity.

  5. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the relevant fund.

  6. Expenditure, including attributable VAT which cannot be recovered, is recognised in the period in which it is incurred.

  7. The Charity employs four part-time staff including the Executive Director. Fundraising salary costs are partially met by the Trustees. (note 4)

  8. Governance costs are the costs associated with the governance arrangements of the Charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

  9. There are no Trustee expenses.

  10. The Charity is exempt from corporation tax. All its income is charitable and is applied for charitable purposes.

  11. The Company is limited by guarantee. The guarantee of each Trustee/Director is limited to a maximum of £1.

14 | Annual Report 2020/21

Independent examiner's report

Report to the trustees of Zambia Orphans Aid UK, charity no. 1145721, company no. 7863487, on the accounts for the twelve months ended 31 March 2021.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(1) and (2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed under section 145 of the Act.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:

have not been met.

Signed:

Name: Gibson A Mutale

Relevant professional qualification of body: Fellow of the Association of Chartered Certified Accountants

Address: 8 Norton Lees Road, Sheffield S8 9BW

Date:

15 | Annual Report 2020/21

Administrative details

Trustees and directors

Name Position Date of appointment/resignation
Lord Andrew Turnbull Chair Appointed 16/09/2006, resigned 12/2020
Dr Shimwaayi Muntemba Vice Chair Appointed 16/09/2006
Geoffrey Croome Hon Secretary Appointed 16/09/2006, resigned 02/2021
Jim Potter MBE Appointed 16/09/2006
Freedom Mpande Hon Treasurer/Secretary Appointed 05/09/2019
from April 2020
Garnet Mulomo Chair from Dec 2020 Appointed 19/03/2018
Rachel Quine Appointed 24/10/2011
Peter Brooke Appointed 06/10/2020
Venansio Kabwe Appointed 08/12/2020
Katy Dore Executive Director
Danielle Harris Fundraiser
Legal and administrative information
Charity Registration Number 1145721
Company Registered Number 7863487
Registered Office 3 Clayfield Road, Pocklington,
York YO42 2RG
Administrative Office 2a Nine Chimneys Lane, Balsham,
Cambs CB21 4ES
email: admin@zoa.org.uk
website: www.zoa.org.uk
Bankers NatWest Bank Plc, 23 Market Street,
Cambridge CB2 3PA
Legal Advisor Tom Murdoch
Independent Examiner Gibson Mutale FCCA
(appointed 12/2019)

16 | Annual Report 2020/21

THANKS TO:

LOOKING AHEAD

ZOA-UK relies on voluntary contributions from individuals, trusts and foundations and other organisations to fund our activities. The COVID-19 pandemic and Brexit have impacted the UK economy and our economic recovery is uncertain. The long term impact of the COVID-19 pandemic on funders' ability to continue supporting ZOA activities cannot be determined with any certainty.

However, in approving the accounts, the Trustees have assessed the potential impact the COVID-19 pandemic might have on expected income, spending commitments, assets and liabilities and concluded that ZOA UK has sufficient resources to continue funding its activities. As a result they have adopted a going concern basis for accounting.

Thank you to all of our supporters. Without your generous support we wouldn't be able to give our students the helping hand they need to rewrite their future and break the cycle of poverty.

Just some of our amazing supporters and partners.

ZAMBIA ORPHANS AID UK

Report and Financial Statements 1 April 2020 to 31 March 2021

Company Registration No. 7863487 (England & Wales) Registered Charity No. 1145721

Registered Office: 3 Clayfield Road, Pocklington, York, YO42 2RG

ZAMBIA ORPHANS AID UK

Contents

Page
Reference and Administrative Details 2
Independent Examiner’s Report 3
Income & Expenditure Account 5
Balance Sheet 6
Notes to the Accounts 7-11

Page 1

ZAMBIA ORPHANS AID UK

Reference and Administrative Details

Charity Registration Number 1145721 Company Registered Number 7863487 Registered Office 3 Clayfield Road Pocklington York YO42 2RG Administrative Office 2A Nine Chimneys Lane Balsham Cambs CB21 4ES email: admin@zoa.org.uk website: www.zoa.org.uk Bankers NatWest Bank plc 23 Market Street Cambridge CB2 3PA Legal Advisor Tom Murdoch Independent Examiner Gibson Mutale Directors/Trustees The Directors/Trustees who served during the period were:

Executive Director Fundraising

Name Appointed
Lord Andrew Turnbull 16/09/2006
(Chairto December 2020)
Dr Shimwaayi Muntemba (Vice Chair) 16/09/2006
Geoffrey Croome 16/09/2006
(Hon Secretaryresigned February 21)
Jim Potter 16/09/2006
Freedom Mpande 05/09/2019
(Hon Secretary/Treasurerfrom April 20)
Garnet Mulomo 19/03/2018
(Chairfrom December 2020)
Rachel Quine 24/10/2011
Peter Brooke 06/10/2020
Venansio Kabwe 08/12/2020
Katy Dore katy@zoa.org.uk
Danielle Harris
 danielle@zoa.org.uk

Page 2

ZAMBIA ORPHANS AID UK

INDEPENDENT EXAMINER’S REPORT

Report to the trustees of Zambia Orphans Aid UK, charity no. 1145721, company no 7863487, on the accounts for the twelve months ended 31 March 2021

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(1) and (2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed under section 145 of the Act.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Page 3

Independent examiner’s statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements

have not been met.

Signed:

Name: Gibson A Mutale

Relevant professional qualification of body : Fellow of the Association of Chartered Certified Accountants

Address: 8 Norton Lees Road, Sheffield S8 9BW

Date: 30 September 2021

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2020 to 31 March 2021 & 12 month period 1 April 2019 to 31 March 2020

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2020/21 2020/21 2020/21 2019/20 2019/20 2019/20
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 68,324 115,923 184,247 67,533 124,095 191,628
Voluntary Income
Friends 10,019 0 10,019 9,998 0 9,998
Trusts & other
Donations 76,954 171,971 248,925 37,618 257,761 295,379
Other Income
Trustee Salary Gift 0 10,500 10,500 0 14,797 14,797
Gift Aid rebate 8,337 2,055 10,392 6,466 5,481 11,947
Investment interest 0 0 0 705 0 705
Total incoming
resources(Note 2) 95,310 184,526 279,836 54,787 278,039 332,826
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 29,926 12,000 41,926 8,170 34,043 42,213
Governance costs
(Notes 4 & 5) 14,405 0 14,405 20,871 0 20,871
Charitable
Activities
Project grants
(Note 3) 26,085 222,967 249,052 24,955 252,168 277,123
Total resources
expended 70,416 234,967 305,383 53,996 286,211 340,207
Total C/f
31 March 93,218 65,482 158,700 68,324 115,923 184,247
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2020 to 31 March 2021 & 12 month period 1 April 2019 to 31 March 2020

BALANCE SHEET

31 March 2021 31 March 2020
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 8,680 7,195
Debtor (ZOAZ unallocated
suspense account) 16,931 3,073
Bank Accounts 136,918 176,886
162,529 187,154
Current Liabilities
Creditors(Note 10) 3,829 2,907
Net Assets(Note 9) 158,700 184,247
of which Restricted 65,482 115,923
Unrestricted 93,218 68,324

To avoid issues which arise from day to day fluctuations in the exchange rate, cash transferred to Zambia Orphans Aid Zambia is allocated to a suspense account. When grants are due to community partners, they are authorised by ZOAUK and then paid from the suspense account. The balance of £16,931 on that account is treated as a debtor.

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Signed on behalf of the trustees

Freedom Mpande, Trustee and Hon. Treasurer/Secretary

Page 6

ZAMBIA ORPHANS AID UK

Notes to the Accounts for the period 1 April 2020 to 31 March 2021

1 Accounting policies

The Charity has opted not to produce a cash flow statement, in line with the small company exemption in the Companies Act 2006.

ZOA-UK relies on voluntary contributions from UK based Trusts and individuals to fund its activities. The long term impact of COVID-19 on funders ability to continue supporting ZOA activities cannot be determined with any certainty. However, in approving the accounts, the Trustees have assessed the potential impact the COVID-19 pandemic might have on expected income, spending commitments, assets and liabilities and concluded that ZOA-UK has sufficient resources to continue funding its activities. As a result they have adopted a going concern basis for accounting

Page 7

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

2 Analysis of Income

12 months 2020/21 12 months 2019/20
Friends 10,019 9,998
Donations
Trustee Fundraising Salary Gift 10,500 14,797
Individuals/Other Organisations 80,439 93,926
Trusts 168,486 201,453
Interest 0 705
Gift Aid 10,392 11,947
Total 279,836 332,826

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

3 Project Grants to Zambia

Grants are made by ZOA-UK Trustees on a project by project basis. The sister charity – Zambia Orphans AID Zambia (ZOA-Z) has four employees who evaluate, monitor and report on projects on behalf of ZOA-UK. ZOA-Z costs amount to 15% of total grants.

The grants allocated by ZOA-Z in the year including evaluation, monitoring and reporting costs were:

Project 12 months 12 months
2020/21 2019/20
ZOA-Z Evaluation, Monitoring and Reporting 37,990 50,595
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 162,959 117,749
OVC Support-Tertiary Education and Training 30,792 96,749
Other - CSI/Covid Response etc 17,311 12,030
249,052 277,123

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

4 Fundraising Salary Costs

4
Fundraising Salary Costs
12 months 12 months
2020/21 2019/20
Grants from Trustees including Gift Aid b/f 6,442 19,106
Grants from Trustees/Donors/Gift Aid 5,558 21,379
12,000 40,485
Fundraising Salaries 39,980 34,043
5
Other Expenses & Governance Costs
12 months 12 months
2020/21 2019/20
Salaries 13,461 14,046
Fundraising/Just Giving/ CAF Fees 802 396
Fundraising Expenses 1,109 7,739
ICO Registration 35 35
Bank Transfers 315 320
Other costs 629 6,505
16,351 29,041

8 Taxation - The Charity is exempt from corporation tax. All its income is charitable and is applied for charitable purposes.

Page 10

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2021 2020
Restricted Fund (Project Funds) 29,451 64,761
Restricted Fund (Higher & Vocational Education Fund HVEF) 25,993
44,720
Restricted Fund (Fundraising Salaries) 10,038
6,442
65,482 115,923
Unrestricted Fund 93,218
68,324
31 March 158,700
184,247
10
Creditors
31 March 31 March
2021 2020
Salary & Expenses March 2021/March 2020 3,829
2,907
3,829
2,907
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2019/20 Funds Funds
Balances b/f 67,533 124,095 191,628
Incoming Resources 54,787 278,039 332,826
LessExpenditure 53,996 286,211 340,207
Balance c/f to 2020/21 68,324 115,923 184,247
12 months 2020/21
Incoming Resources 95,310 184,526 279,836
LessExpenditure 70,416 234,967 305,383
Balance c/f to April 2021 inc. reserves 93,218 65,482 158,700

12 Guarantee

The Company is limited by guarantee. The guarantee of each Trustee/Director is limited to a maximum of £1.

Page 11

ZAMBIA ORPHANS AID UK

Report and Financial Statements 1 April 2020 to 31 March 2021

Company Registration No. 7863487 (England & Wales) Registered Charity No. 1145721

Registered Office: 3 Clayfield Road, Pocklington, York, YO42 2RG

ZAMBIA ORPHANS AID UK

Contents

Page
Reference and Administrative Details 2
Independent Examiner’s Report 3
Income & Expenditure Account 5
Balance Sheet 6
Notes to the Accounts 7-11

Page 1

ZAMBIA ORPHANS AID UK

Reference and Administrative Details

Charity Registration Number 1145721 Company Registered Number 7863487 Registered Office 3 Clayfield Road Pocklington York YO42 2RG Administrative Office 2A Nine Chimneys Lane Balsham Cambs CB21 4ES email: admin@zoa.org.uk website: www.zoa.org.uk Bankers NatWest Bank plc 23 Market Street Cambridge CB2 3PA Legal Advisor Tom Murdoch Independent Examiner Gibson Mutale Directors/Trustees The Directors/Trustees who served during the period were:

Executive Director Fundraising

Name Appointed
Lord Andrew Turnbull 16/09/2006
(Chairto December 2020)
Dr Shimwaayi Muntemba (Vice Chair) 16/09/2006
Geoffrey Croome 16/09/2006
(Hon Secretaryresigned February 21)
Jim Potter 16/09/2006
Freedom Mpande 05/09/2019
(Hon Secretary/Treasurerfrom April 20)
Garnet Mulomo 19/03/2018
(Chairfrom December 2020)
Rachel Quine 24/10/2011
Peter Brooke 06/10/2020
Venansio Kabwe 08/12/2020
Katy Dore katy@zoa.org.uk
Danielle Harris
 danielle@zoa.org.uk

Page 2

ZAMBIA ORPHANS AID UK

INDEPENDENT EXAMINER’S REPORT

Report to the trustees of Zambia Orphans Aid UK, charity no. 1145721, company no 7863487, on the accounts for the twelve months ended 31 March 2021

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(1) and (2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed under section 145 of the Act.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Page 3

Independent examiner’s statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements

have not been met.

Signed:

Name: Gibson A Mutale

Relevant professional qualification of body : Fellow of the Association of Chartered Certified Accountants

Address: 8 Norton Lees Road, Sheffield S8 9BW

Date: 30 September 2021

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2020 to 31 March 2021 & 12 month period 1 April 2019 to 31 March 2020

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2020/21 2020/21 2020/21 2019/20 2019/20 2019/20
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 68,324 115,923 184,247 67,533 124,095 191,628
Voluntary Income
Friends 10,019 0 10,019 9,998 0 9,998
Trusts & other
Donations 76,954 171,971 248,925 37,618 257,761 295,379
Other Income
Trustee Salary Gift 0 10,500 10,500 0 14,797 14,797
Gift Aid rebate 8,337 2,055 10,392 6,466 5,481 11,947
Investment interest 0 0 0 705 0 705
Total incoming
resources(Note 2) 95,310 184,526 279,836 54,787 278,039 332,826
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 29,926 12,000 41,926 8,170 34,043 42,213
Governance costs
(Notes 4 & 5) 14,405 0 14,405 20,871 0 20,871
Charitable
Activities
Project grants
(Note 3) 26,085 222,967 249,052 24,955 252,168 277,123
Total resources
expended 70,416 234,967 305,383 53,996 286,211 340,207
Total C/f
31 March 93,218 65,482 158,700 68,324 115,923 184,247
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2020 to 31 March 2021 & 12 month period 1 April 2019 to 31 March 2020

BALANCE SHEET

31 March 2021 31 March 2020
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 8,680 7,195
Debtor (ZOAZ unallocated
suspense account) 16,931 3,073
Bank Accounts 136,918 176,886
162,529 187,154
Current Liabilities
Creditors(Note 10) 3,829 2,907
Net Assets(Note 9) 158,700 184,247
of which Restricted 65,482 115,923
Unrestricted 93,218 68,324

To avoid issues which arise from day to day fluctuations in the exchange rate, cash transferred to Zambia Orphans Aid Zambia is allocated to a suspense account. When grants are due to community partners, they are authorised by ZOAUK and then paid from the suspense account. The balance of £16,931 on that account is treated as a debtor.

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Signed on behalf of the trustees

Freedom Mpande, Trustee and Hon. Treasurer/Secretary

Page 6

ZAMBIA ORPHANS AID UK

Notes to the Accounts for the period 1 April 2020 to 31 March 2021

1 Accounting policies

The Charity has opted not to produce a cash flow statement, in line with the small company exemption in the Companies Act 2006.

ZOA-UK relies on voluntary contributions from UK based Trusts and individuals to fund its activities. The long term impact of COVID-19 on funders ability to continue supporting ZOA activities cannot be determined with any certainty. However, in approving the accounts, the Trustees have assessed the potential impact the COVID-19 pandemic might have on expected income, spending commitments, assets and liabilities and concluded that ZOA-UK has sufficient resources to continue funding its activities. As a result they have adopted a going concern basis for accounting

Page 7

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

2 Analysis of Income

12 months 2020/21 12 months 2019/20
Friends 10,019 9,998
Donations
Trustee Fundraising Salary Gift 10,500 14,797
Individuals/Other Organisations 80,439 93,926
Trusts 168,486 201,453
Interest 0 705
Gift Aid 10,392 11,947
Total 279,836 332,826

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

3 Project Grants to Zambia

Grants are made by ZOA-UK Trustees on a project by project basis. The sister charity – Zambia Orphans AID Zambia (ZOA-Z) has four employees who evaluate, monitor and report on projects on behalf of ZOA-UK. ZOA-Z costs amount to 15% of total grants.

The grants allocated by ZOA-Z in the year including evaluation, monitoring and reporting costs were:

Project 12 months 12 months
2020/21 2019/20
ZOA-Z Evaluation, Monitoring and Reporting 37,990 50,595
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 162,959 117,749
OVC Support-Tertiary Education and Training 30,792 96,749
Other - CSI/Covid Response etc 17,311 12,030
249,052 277,123

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

4 Fundraising Salary Costs

4
Fundraising Salary Costs
12 months 12 months
2020/21 2019/20
Grants from Trustees including Gift Aid b/f 6,442 19,106
Grants from Trustees/Donors/Gift Aid 5,558 21,379
12,000 40,485
Fundraising Salaries 39,980 34,043
5
Other Expenses & Governance Costs
12 months 12 months
2020/21 2019/20
Salaries 13,461 14,046
Fundraising/Just Giving/ CAF Fees 802 396
Fundraising Expenses 1,109 7,739
ICO Registration 35 35
Bank Transfers 315 320
Other costs 629 6,505
16,351 29,041

8 Taxation - The Charity is exempt from corporation tax. All its income is charitable and is applied for charitable purposes.

Page 10

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2020 to 31 March 2021

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2021 2020
Restricted Fund (Project Funds) 29,451 64,761
Restricted Fund (Higher & Vocational Education Fund HVEF) 25,993
44,720
Restricted Fund (Fundraising Salaries) 10,038
6,442
65,482 115,923
Unrestricted Fund 93,218
68,324
31 March 158,700
184,247
10
Creditors
31 March 31 March
2021 2020
Salary & Expenses March 2021/March 2020 3,829
2,907
3,829
2,907
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2019/20 Funds Funds
Balances b/f 67,533 124,095 191,628
Incoming Resources 54,787 278,039 332,826
LessExpenditure 53,996 286,211 340,207
Balance c/f to 2020/21 68,324 115,923 184,247
12 months 2020/21
Incoming Resources 95,310 184,526 279,836
LessExpenditure 70,416 234,967 305,383
Balance c/f to April 2021 inc. reserves 93,218 65,482 158,700

12 Guarantee

The Company is limited by guarantee. The guarantee of each Trustee/Director is limited to a maximum of £1.

Page 11