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2022-03-31-accounts

ANNUAL REPORT

2021–2022

“I am very grateful to you, my sponsors, for helping me achieve my goal of becoming a nurse which, at times, seemed impossible and would remain just a dream” Mercy, ZOA-supported tertiary education graduate of 2021

02 | ZOA-UK ANNUAL REPORT 2021-22

In their own words...

Support from ZOA has changed my life in such a way that I was on the street struggling with funds to take me to university but [now] with ZOA’s help I’m here at the biggest university in Zambia. Thank you.

Patrick

In trying to earn a living, I ended up in sex work so I could buy food, soap and sanitary items... I fell pregnant. The [ZOA-supported] counsellor visited and told me school was happy to have me back after I had delivered the baby. She also taught me how to protect myself. I am excited that I can now attend school. I can now fulfil my dream of becoming a nurse. Nita

Being in a family of unemployed parents, it is difficult to find food. I received food rations in the holiday, including beans and mealie-meal. I am very happy that since I was enrolled in the ZOA programme, life has become better for me and my family.

Veronica

We thank ZOA for the reusable menstrual pads and shower they provided at Hope & Faith School. We thank you for promoting hygiene at all schools ... and empowering women! Faith

Zambia Orphans Aid (ZOA-UK) 2A Nine Chimneys Lane Balsham Cambs CB21 4ES admin@zoa.org.uk www.zoa.org. uk 01223 901006 Registered charity number: 1145721

I really like working with machines. I really enjoy this [biomedical engineering] course because of the different sophisticated machines we work with. It’s a privilege because every single moment I learn and see new things with these machines. I appreciate ZOA for the sponsorship they have given me since I passed Grade 9. I never knew I could come this far – it’s more than a dream come true. I want to finish my studies and then help someone else out who is struggling to go to school because of financial difficulties.

Howard

www.zoa.org.uk

ZOA-UK ANNUAL REPORT 2021-22 | 03

WELCOME...

With COVID continuing to bite and the beginnings of a significant international economic downturn evident, this has admittedly been a difficult year – not just for ZOA, but for all of us.

As is so often the case, the effects on the most vulnerable in our communities have been stark. And yet, despite everything, our faithful and dedicated ZOA supporters have risen to the challenge of continuing to support these boys, girls and young adults... we could not do this without you.

Overseeing a small but dynamic charity like ZOA-UK is an enormous privilege, as it provides so many opportunities to see the ‘story behind the story’. And throughout this annual report, I trust that we can share some glimpses of optimism and hope in what has been such a tough period.

Thank you to all of our donors, however much you have been able to give. Every penny counts and makes a tangible difference in communities across Zambia. Please would you continue to support ZOA-UK’s vital work in supporting grassroots education projects countrywide?

Garnet Mulomo, Chair of Trustees

ABOUT ZOA

At the heart of everything ZOA-UK does is our unstinting 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 simply isn’t enough – they need a full belly in order to concentrate in class, good mental health to fully participate in society and professional careers advice to help them make the best choices for their future.

We have a track record of getting more girls into school. We also support pupils living with disabilities to access and participate fully in mainstream education, ensuring better inclusion and opportunities for all.

CONTENTS
In their own words p2
Welcome from the Chair p3
IN NUMBERS p4,6
OUR IMPACT p5
...Giving back p5
...Menstrual hygiene
...Sustainability		 p6
p7
...Counselling and life skills p8
FINANCIAL REVIEW p9
...Income p9
...Expenditure p10
...Charitable activities p11
...Examiner’s report p14
LOOKING AHEAD p16
THANK YOU p16

Above: A student studies with the help of a new solar lamp provided by ZOA-UK

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

04 | ZOA-UK ANNUAL REPORT 2021-22

IMPACT

We continue to pride ourselves on being a small, nimble charity that can adapt our approach as necessary. To accomplish this, we work in collaboration with grassroots partners across Zambia. The pandemic has underscored the importance of our approach. Practically, this means that we’ve been able to flex to the changing situation, in order to keep reaching the most vulnerable orphans and other children in need, despite the challenges. Partners currently include:

Chibolya Education and Health Organisation – a local organisation on the outskirts of Mazabuka, Southern Province, which established a community school in 2012. Ten years on, Chibolya now has five classrooms and supports 600+ pupils right through from pre-school to Grade 12.

Hope and Faith – a remarkable community school of almost 700 pupils based in N’gombe, a socially deprived part of Lusaka. 40% of pupils at the school are either orphaned or otherwise considered to be vulnerable. The work here began in 2004, when a retired government school inspector took two homeless children into her home and started teaching them with books donated by neighbours. What began as homeschooling two orphans went on to become a large school of 16 classrooms! In June 2021, ZOA-UK stepped up to provide extra support in the guise of food and soap parcels.

Nevers Care and Support Group – a fostering and education project for abandoned orphans and other struggling single and double orphans in Chitamba Village, Northern Province. ZOA-UK has supported Nevers since 2009 by paying school fees and providing uniforms, shoes, books and stationery as well as providing free school lunches. We also support students who go on to tertiary training.

Lubushi Parish Rural Resettlement Scheme – also in Northern Province – is very isolated, especially in the rainy season. As part of our commitment to keeping girls in school we’ve built boarding houses for students. In December 2021, ZOA-UK provided additional soap and hygiene products to help the fight against COVID-19.

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 05

Mercy’s pledge demonstrates ZOA-UK’s firm belief that investing in education doesn’t just benefit the individual, it has a much greater impact across the wider community.

Flushed with success

Also ‘giving back’ this year was plumber Sylvester – a former pupil at ZOA-UK supported Hope & Faith School.

We know that every extra year of education raises lifetime earnings by around 10%. Not only has Sylvester successfully completed his studies and trained as a water and electrical technician, but he too is giving back to his community. Here he is pictured fixing the girls’ toilets at Hope & Faith ready for the new term in January 2022.

It is always heartwarming to read of these stories of former pupils continuing their links with ZOA-UK by supporting the partners who have helped them take charge of their lives.

ALUMNI GIVING BACK: Mercy’s story

Featured on the cover of this Annual Report is Mercy, an alumni of ZOA-UK partner Angelina Tembo Girls’ School. She graduated in July 2021. This is her story:

“My name is Mercy. In 2018, I started pursuing my tertiary education at St Paul’s College of Nursing and Midwifery, Nchelenge. In the second year of my studies my elder brother had financial challenges which meant he couldn’t afford the fees. This led to the institution not allowing me to either enter the lecture theatre or eat from the cafeteria.

“I was privileged to have ZOA-UK come to my aid. With this sponsorship I had nothing to worry about and I was encouraged to work extra hard so ZOA could continue sponsoring me. I'm proud to let my sponsors know that I passed my final examinations and I’ve completed my three years training as a registered nurse.

“I am very grateful to you, my sponsors, for helping me achieve my goal of becoming a nurse which at times seemed impossible and would remain just a dream. When I’m deployed by the Government of Zambia, I pledge to team up with my fellow working orphans and vulnerable children to help pay the school fees at secondary level for at least one girl amongst the vulnerable at my former school, Angelina Tembo. This will be my way of returning the favour and appreciating the sponsorship.”

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

06 | ZOA-UK ANNUAL REPORT 2021-22

Menstrual health

ZOA-UK’s commitment to keeping girls in school is realised in part by investing in menstrual hygiene management. Across our grassroots partners, more and more girls are learning about their menstrual cycle and given practical tips on how to care for their bodies hygienically throughout the month. One practical approach is training girls in needlecraft, so that they can sew their own reusable sanitary pads, especially young girls from families who don’t have much money or who cannot prioritise spending on what we might consider to be essentials.

One such student is Faith from Hope & Faith School . She recorded a video for our Facebook page on the occasion of international Menstrual Health Day in May 2021.

“When you are on your menses,” she says, “a lot of people don’t know how to take care of themselves. So it's important that you learn your menstrual hygiene management – ways that you can keep yourself clean and safe at all times during your menstrual cycle.”

Showing viewers a reusable fabric pad that she is creating as part of the training scheme, she continues: “This is a sanitary pad I am trying to make myself. You should know how to make this ... I tried, and it came out perfect.”

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 07

SUSTAINABILITY

A fishy tale

Last year, we wrote about a new community fish-farming facility being constructed alongside Chibolya Community School. The good news is that the fishy fruits of the community’s labours have now been realised, with the first 9,000 fingerlings maturing.

We can confirm the adage that if you give someone a fish, you feed them for a day. But if you teach a school’s frontline workers about aquaculture and fishery management, you:

� provide the school kitchen with regular, protein-rich fresh fish for them to feed their students

� upskill a new generation of farmers in relevant, transferable vocational skills.

It’s all part of the sustainability plan to keep supporting orphans and vulnerable children by bringing in income locally to reduce reliance on external funding sources.

al desko. .. Learning

Continuing the theme of sustainability, it has been wonderful this year to see the new classrooms, desks and benches being used by pupils at Twavwane School.

As well as the new classrooms, we also built a strong room that will allow the school to register as an examination centre. This will enable them to earn an income from examination fees. It is enormously encouraging to see our partners working towards becoming self-sufficient in innovative ways.

The classrooms have been kitted out with new desks, blackboards and noticeboards for students, to create a more inspiring learning environment. Work there has also included some more landscaping around the site to make it accessible for the school’s disabled students.

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

08 | ZOA-UK ANNUAL REPORT 2021-22

LIFE SKILLS

In response to the continuing challenges faced by vulnerable children, ZOA-UK stepped up its psychosocial counselling programme designed to reduce teenage pregnancies. Project Coordinator Patricia Mbao, explains: “While coronavirus can affect anyone, it’s clear that the most vulnerable in our communities have been affected more.”

She continues: “Many girls became pregnant during the COVID-19 lockdowns. The girls we talked to attributed their pregnancy to increasing poverty levels and the lockdown. Not being at school or taking part in their usual activities outside of the house meant that more time was spent at home and because of this they became more vulnerable to their male family members. It’s more important than ever to educate and keep vulnerable children safe.”

A pilot project launched by ZOA-UK in Lusaka, kindly funded by Mercury Phoenix Trust, is building resilience and self-confidence by boosting HIV prevention and knowledge of reproductive health and sexual rights amongst 1,100 at-risk students through HIV testing, child-led drama, music performance and community-based psychosocial counselling.

We’ve also stepped up our counselling programme reaching hundreds of young people. We have trained more people within the communities we serve to provide vital counselling to help orphans and other vulnerable children build coping mechanisms and self confidence. When piloting counselling services in Northern Province, we halved the number of young people experiencing sadness and depression.

Around the world, economic pressures and stretched budgets are affecting us all. So in March 2022, we were grateful to Investrust Bank Plc for providing students at Hope & Faith School with some timely tutoring in financial literacy . Young people enjoyed a guided tour of the local branch office and took part in expert presentations on financial planning.

As if that wasn’t enough food for thought, the bank supplied 600 exercise books, 300 pencils and food for the stomach too – 50kg of mealie meal and 10kg of rice. A great investment in Zambia’s young people.

Water difference!

A new borehole and water tank was installed in Lubushi in January 2022. Pictured below, this facility will make a massive difference to the water supply at the school and the new girls’ and boys’ boarding houses ZOA-UK has developed there.

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 09

FINANCIAL REVIEW

Our income

The continuing challenges of fundraising amid the landscape of COVID-19 are reflected in this year's report, as we have experienced a 6% decline in income compared with the previous financial year.

Note that no projects were supported by institutional donors in this financial year as these projects ended in the previous financial year.

----- Start of picture text -----
2021–22
total
£262,027
----- End of picture text -----

----- Start of picture text -----
2020–21
total
£279,836
----- End of picture text -----

Income 2021-22 £ % 2020-21 £
%
Trusts and foundations 152,897 58 166,486 59
Institutional donors 0 0 44,385 16
Individual donors/others 83,902 32 51,573 18
Trustees 6,000 2 7,000 2.5
Gift Aid 19,228 7 10,392 3.5
Total 262,027 279,836
Restricted funds 132,994 51 184,526 66
Unrestricted funds 129,033 49 95,310 34

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

10 | ZOA-UK ANNUAL REPORT 2021-22

Our expenditure

Expenditure on charitable activities during the reporting period 2021-2022 decreased marginally compared with the previous financial year, though still more than four-fifths of donated funds were channelled directly through to our programmes, benefiting some of Zambia’s most in-need children and young people.

----- Start of picture text -----
2021–22 2020–21
total total
£290,409 £305,383
----- End of picture text -----

Expenditure 2021-22 £ % 2020-21 £ % Charitable activities 235,956 81.2 249,052 81.5 Fundraising 40,233 13.9 41,926 14 Governance 14,220 4.9 14,405 4.5 Total 290,409 305,383

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 11

Our charitable activities

The reopening of schools following COVID-related closures is evident in our charitable expenditure, as well as the extra costs incurred for the purchase and distribution of solar lamps to supported students, only 20% of whom have access to electricity at home.

2021–22 2020–21
total total
£235,956 £249,052
Activity 2021-22 £ % 2020-21 £ %
School support costs* 49,649 21 23,386 9
Children with disabilities 3,133 1.3 2,750 1
Psychosocial counselling/training 3,110 1.3 17,982 7
Menstrual hygiene management 6,019 2.5 5,656 2
Infrastructure projects 34,187 14.5 93,222 37
School meals/food supplements 20,623 8.7 18,755 8
Tertiary vocational training 41,172 17.4 40,508 16
COVID-19 emergency response 33,465 18.9 10,193 15
ZOA-Z monitoring, evaluation, 44,598 14 36,600 4
accountability and training
235,956 249,052

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

12 | ZOA-UK ANNUAL REPORT 2021-22

Balance sheet and reserves

Statement of Financial Activities for the 12 month period 1 April 2021 to 31 March 2022 and 12 month period 1 April 2020 to 31 March 2021

Balance sheet
Balance sheet
2021-22 2020-21
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 17,116 8,680
Debtor (ZOA-Z unallocated
suspense account) 15,075 16,931
Bank Accounts 98,727 136,918
130,918 162,529
Current Liabilities
Creditors (Note 10) 600 3,829
Net assets(Note 9) 130,318 158,700
of which Restricted 41,698 65,482
Unrestricted 88,620 93,218

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 £15,075 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 Treasurer/Secretary

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 13

Accounting policies

a) 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.

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

b) 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.

c) Friends income is unrestricted income received on a regular payment basis from individual supporters of the Charity.

d) 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.

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

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

g) 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.

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

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

14 | ZOA-UK ANNUAL REPORT 2021-22

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 2022.

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: 1 August 2022

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZOA-UK ANNUAL REPORT 2021-22 | 15

Administrative details

Trustees and directors

Name Position Date of appointment
Garnet Mulomo Chair 19/3/2018
Dr Shimwaayi Muntemba Vice Chair 16/9/2006
Freedom Mpande Secretary/Treasurer 5/9/2019
Lord Andrew Turnbull 16/9/2006
Jim Potter 16/9/2006
Rachel Quine 24/10/2011
Peter Brooke 6/10/2020
Venansio Kabwe 8/12/2020
Florence Bili 8/3/2022
Mwelwa Mukwashi 7/12/2021
Katy Dore Executive Director
Danielle Harris Fundraiser

Legal and administrative information

Charity Registration Number 1145721
Company Registration Number 7863487
Registered Office 3 Clayfield Road,
Pocklington,
York YO42 2RG
Administrative Office 2A Nine Chimneys Lane,
Balsham,
Cambridgeshire 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)

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

16 | ZOA-UK ANNUAL REPORT 2021-22

LOOKING AHEAD...

Continuing global economic uncertainty is likely to create further challenges for ZOA and our partners in the year ahead. On top of this is the implementation of the Zambian government’s free schools policy, making good an election pledge by President Hakainde Hichilema. The effect of this is unknown, but seems likely to apply only to state-run schools and not to the community schools supported by ZOA, and serving some of the country’s most vulnerable communities. Around three-quarters of a million children of schoolgoing age are not in school.

The ZOA teams in Zambia and in the UK will be studying the detail of the implementation and analysing what the implications might be as the Zambian education system adapts to the ‘new normal’. We will advocate that quality of education is maintained as well as the mooted improvements to access.

ZOA is also concerned at news of a reported rise in sexual assaults against young Zambians during the COVID-19 pandemic, while schools were closed – often perpetrated by family members or other individuals known to the victims. While we have already provided training and counselling services, we will be closely exploring what more can be done to protect young people and to educate them about the risks and realities that young people in Zambia face.

Thank you!

Ann and Christopher Fielden Charitable Trust Bryan Guinness Trust Chrysalis Trust Doris Field Charitable Trust Halcrow Foundation

JPT Trust

Jephcott Charitable Trust Kate Farrer Foundation

Mercury Phoenix Trust MJB Charitable Trust MPM Charitable Trust Oak Trust

Park Family Charitable Trust Rozelle Trust

Savannah Charitable Trust Souter Charitable Trust The Big Give

Thriplow Charitable Trust Two-Way Charitable Trust

...and all our individual donors

We are ever mindful that we can only do this with your kind and generous support. You make ZOA what it is, and enable us to help lift so many Zambian young people out of poverty. Thank you for reading our Annual Report, and thank you for the gifts that make our work possible.

and supporters.

Find us on Facebook: facebook.com/ZOAUK1

Find us on Twitter: facebook.com/ZambiaUK

Find us on LinkedIn: linkedin.com/company/zoauk

www.zoa.org.uk

UK charity no: 1145721 / Zambia charity no: ZM-NRB-ORS/102/35/2847

ZAMBIA ORPHANS AID UK

Report and Financial Statements 1 April 2021 to 31 March 2022

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
Garnet Mulomo(Chair) 19/03/2018
Dr Shimwaayi Muntemba(Vice Chair)
16/09/2006
Freedom Mpande(Secretary/Treasurer) 05/09/2019
Jim Potter 16/09/2006
Lord Andrew Turnbull 16/09/2006
Rachel Quine 24/10/2011
Peter Brooke 06/10/2020
Venansio Kabwe 08/12/2020
Mwelwa Mukwashi 07/12/2021
Florence Bili 08/03/2022
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 2022

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: 30.08.22

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2021 to 31 March 2022 & 12 month period 1 April 2020 to 31 March 2021

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2021/22 2021/22 2021/22 2020/21 2020/21 2020/21
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 93,218 65,482 158,700 68,324 115,923 184,247
Voluntary Income
Friends 10,314 0 10,314 10,019 0 10,019
Trusts & other
Donations 100,707 125,778 226,485 76,954 171,971 248,925
Other Income
Trustee Salary Gift 0 6,000 6,000 0 10,500 10,500
Gift Aid rebate 18,012 1,216 19,228 8,337 2,055 10,392
Investment interest 0 0 0 0 0 0
Total incoming
resources(Note 2) 129,033 132,994 262,027 95,310 184,526 279,836
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 30,195 10,038 40,233 29,926 12,000 41,926
Governance costs
(Notes 4 & 5) 14,220 0 14,220 14,405 0 14,405
Charitable
Activities
Project grants
(Note 3) 89,216 146,740 235,956 26,085 222,967 249,052
Total resources
expended 133,631 156,778 290,409 70,416 234,967 305,383
Total C/f
31 March 88,620 41,698 130,318 93,218 65,482 158,700
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2021 to 31 March 2022 & 12 month period 1 April 2020 to 31 March 2021

BALANCE SHEET

31 March 2022 31 March 2021
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 17,116 8,680
Debtor (ZOAZ unallocated
suspense account) 15,075 16,931
Bank Accounts 98,727 136,918
130,918 162,529
Current Liabilities
Creditors(Note 10) 600 3,829
Net Assets(Note 9) 130,318 158,700
of which Restricted 41,698 65,482
Unrestricted 88,620 93,218

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 £15,075 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 Treasurer/Secretary

Page 6

ZAMBIA ORPHANS AID UK

Notes to the Accounts for the period 1 April 2021 to 31 March 2022

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 2021 to 31 March 2022

2 Analysis of Income

12 months 2021/22 12 months 2020/21
Friends 10,314 10,019
Donations
Trustee Fundraising Salary Gift 6,000 10,500
Individuals/Other Organisations 73,588 80,439
Trusts 152,897 168,486
Gift Aid 19,228 10,392
262,027 279,836

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2021 to 31 March 2022

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
2021/22 2020/21
ZOA-Z Evaluation, Monitoring and Reporting 44,598 37,990
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 116,950 162,959
OVC Support-Tertiary Education and Training 41,172 30,792
Other - CSI/Covid Response etc 33,236 17,311
235,956 249,052

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2021 to 31 March 2022

4 Fundraising Salary Costs


Fundraising Salary Costs
12 months 12 months
2021/22 2020/21
Grants from Trustees including Gift Aid b/f 10,038 6,442
Grants from Trustees/Donors/Gift Aid 7,000 5,558
17,038 12,000
Fundraising Salaries 38,326 39,980

Other Expenses & Governance Costs
12 months 12 months
2021/22 2020/21
Salaries 13,108 13,461
Fundraising/Just Giving/ CAF Fees 675 802
Fundraising Expenses 1,147 1,109
ICO Registration 35 35
Bank Transfers 227 315
Other costs 935 629
16,127 16,351

5 Other Expenses & Governance Costs

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 2021 to 31 March 2022

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2022 2021
Restricted Fund (Project Funds) 35,698 29,451
Restricted Fund (Higher & Vocational Education Fund HVEF) 0
25,993
Restricted Fund (Fundraising Salaries) 6,000
10,038
41,698 65,482
Unrestricted Fund 88,620
93,218
31 March 130,318
158,700
10
Creditors
31 March 31 March
2022 2021
Salary & Expenses March 2022/March 2021 600
3,829
600
3,829
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2020/21 Funds Funds
Balances b/f 68,324 115,923 184,247
Incoming Resources 95,310 184,526 279,836
LessExpenditure 70,416 234,967 305,383
Balance c/f to 2021/22 93,218 65,482 158,700
12 months 2021/22
Incoming Resources 129,033 132,994 262,027
LessExpenditure 133,631 156,778 290,409
Balance c/f to April 2022 inc. reserves 88,620 41,698 130,318

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 2021 to 31 March 2022

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
Garnet Mulomo(Chair) 19/03/2018
Dr Shimwaayi Muntemba(Vice Chair)
16/09/2006
Freedom Mpande(Secretary/Treasurer) 05/09/2019
Jim Potter 16/09/2006
Lord Andrew Turnbull 16/09/2006
Rachel Quine 24/10/2011
Peter Brooke 06/10/2020
Venansio Kabwe 08/12/2020
Mwelwa Mukwashi 07/12/2021
Florence Bili 08/03/2022
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 2022

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: 30.08.22

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2021 to 31 March 2022 & 12 month period 1 April 2020 to 31 March 2021

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2021/22 2021/22 2021/22 2020/21 2020/21 2020/21
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 93,218 65,482 158,700 68,324 115,923 184,247
Voluntary Income
Friends 10,314 0 10,314 10,019 0 10,019
Trusts & other
Donations 100,707 125,778 226,485 76,954 171,971 248,925
Other Income
Trustee Salary Gift 0 6,000 6,000 0 10,500 10,500
Gift Aid rebate 18,012 1,216 19,228 8,337 2,055 10,392
Investment interest 0 0 0 0 0 0
Total incoming
resources(Note 2) 129,033 132,994 262,027 95,310 184,526 279,836
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 30,195 10,038 40,233 29,926 12,000 41,926
Governance costs
(Notes 4 & 5) 14,220 0 14,220 14,405 0 14,405
Charitable
Activities
Project grants
(Note 3) 89,216 146,740 235,956 26,085 222,967 249,052
Total resources
expended 133,631 156,778 290,409 70,416 234,967 305,383
Total C/f
31 March 88,620 41,698 130,318 93,218 65,482 158,700
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2021 to 31 March 2022 & 12 month period 1 April 2020 to 31 March 2021

BALANCE SHEET

31 March 2022 31 March 2021
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 17,116 8,680
Debtor (ZOAZ unallocated
suspense account) 15,075 16,931
Bank Accounts 98,727 136,918
130,918 162,529
Current Liabilities
Creditors(Note 10) 600 3,829
Net Assets(Note 9) 130,318 158,700
of which Restricted 41,698 65,482
Unrestricted 88,620 93,218

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 £15,075 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 Treasurer/Secretary

Page 6

ZAMBIA ORPHANS AID UK

Notes to the Accounts for the period 1 April 2021 to 31 March 2022

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 2021 to 31 March 2022

2 Analysis of Income

12 months 2021/22 12 months 2020/21
Friends 10,314 10,019
Donations
Trustee Fundraising Salary Gift 6,000 10,500
Individuals/Other Organisations 73,588 80,439
Trusts 152,897 168,486
Gift Aid 19,228 10,392
262,027 279,836

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2021 to 31 March 2022

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
2021/22 2020/21
ZOA-Z Evaluation, Monitoring and Reporting 44,598 37,990
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 116,950 162,959
OVC Support-Tertiary Education and Training 41,172 30,792
Other - CSI/Covid Response etc 33,236 17,311
235,956 249,052

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2021 to 31 March 2022

4 Fundraising Salary Costs


Fundraising Salary Costs
12 months 12 months
2021/22 2020/21
Grants from Trustees including Gift Aid b/f 10,038 6,442
Grants from Trustees/Donors/Gift Aid 7,000 5,558
17,038 12,000
Fundraising Salaries 38,326 39,980

Other Expenses & Governance Costs
12 months 12 months
2021/22 2020/21
Salaries 13,108 13,461
Fundraising/Just Giving/ CAF Fees 675 802
Fundraising Expenses 1,147 1,109
ICO Registration 35 35
Bank Transfers 227 315
Other costs 935 629
16,127 16,351

5 Other Expenses & Governance Costs

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 2021 to 31 March 2022

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2022 2021
Restricted Fund (Project Funds) 35,698 29,451
Restricted Fund (Higher & Vocational Education Fund HVEF) 0
25,993
Restricted Fund (Fundraising Salaries) 6,000
10,038
41,698 65,482
Unrestricted Fund 88,620
93,218
31 March 130,318
158,700
10
Creditors
31 March 31 March
2022 2021
Salary & Expenses March 2022/March 2021 600
3,829
600
3,829
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2020/21 Funds Funds
Balances b/f 68,324 115,923 184,247
Incoming Resources 95,310 184,526 279,836
LessExpenditure 70,416 234,967 305,383
Balance c/f to 2021/22 93,218 65,482 158,700
12 months 2021/22
Incoming Resources 129,033 132,994 262,027
LessExpenditure 133,631 156,778 290,409
Balance c/f to April 2022 inc. reserves 88,620 41,698 130,318

12 Guarantee

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

Page 11