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2023-03-31-accounts

ANNUAL REPORT

2022–2023

“My journey has been a rough road, a lot of turbulence along the way but now I’m very excited about this great achievement. It’s time to now reflect on what I’m going to do next.” Samson, ZOA-supported student-turned-barrister

02 | ZOA-UK ANNUAL REPORT 2022-23

In their own words...

I appreciate the sponsorship I got and have realised the value it has had on my life. Thanks so much to my sponsors.

John, Electrical graduate

I wouldn’t be calling myself a graduate if one person hadn’t seen the potential in me and said, ‘I think we can help this child’. A little kindness goes a long way and you don’t know who you might be helping. I wouldn’t have done this without ZOA’s support.

Exilia, Veterinary graduate

May God keep blessing you, my sponsors. At this moment, I am remaining with eight months to complete my studies and I am ready both for the exams and the mission ahead of me. I remain grateful.

Agness, Nursing student

Thank you to Zambia Orphans Aid for making it possible for me to reach this far in my education and giving me an opportunity to meet the patients who have transformed my life. The studies are going very well.

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

Mary, Nursing student

www.zoa.org.uk

ZOA-UK ANNUAL REPORT 2022-23 | 03

WELCOME...

2022-23 will be remembered as the start of a long, slow, global recovery from the pandemic. In the UK, we have all felt the bite of the cost of living crisis; in Zambia, debt and slow growth have continued to tighten their grip. It has been far from easy, and as is so often the case, the effects on the most vulnerable in our communities have been stark. In this time of uncertainty and hardship, I could not be more grateful to supporters like you, who have continued to stand up for vulnerable young people.

We have achieved a lot this year. We have brought lifechanging psychosocial counselling to more than 1000 young people who needed it. We have sensitised nearly 3000 children on issues relating to sexual health and early marriage. We could not do any of this without you.

I’m excited to share these results with you. I hope they fill you with as much gratitude and positivity as they do me.

Finally, a special thank you to all of our donors, however much you have been able to give. Every pound counts and makes a tangible difference in communities across Zambia.

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 p4-5
Team changes p5
OUR IMPACT
...Sexual health p6
...Fish pond p7
...Girls' education survey p8
FINANCIAL REVIEW
...Income p9
...Expenditure p10
...Charitable activities
...Balance sheet, reserves		 p11
p12-3
& accounting policies
...Examiners report & admin p14-5
LOOKING AHEAD & THANKS p16

Above: A student studies - able to concentrate thanks to nutritious meals provided by ZOA

www.zoa.org.uk

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

04 | ZOA-UK ANNUAL REPORT 2022-23

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. 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 from Grade 1 to Grade 11.

Hope and Faith – a remarkable community school of almost 700 pupils based in N’gombe, a socially deprived part of Lusaka. 40% of pupils are either orphaned or vulnerable. Work began in 2004, when a retired government school inspector took two homeless children into her home and started teaching them with donated books. What began as homeschooling two orphans went on to become a large school of 16 classrooms!

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. We also support students in 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 and toilets for students.

Twatasha School – Twatasha Disabled and OVC Organisation, founded in 2008, is a community initiative based in Kafue District of Lusaka Province, Zambia that provides inclusive education to children with disabilities and other vulnerable children.

Twavwane School – founded by social workers, this busy community in a very disadvantaged area of Lusaka educates and feeds pupils from Grade 1 to 9 and supports older children to complete their education at local schools and colleges.

In numbers... 330 272 girls boys supported supported in school in school

242 pupils in primary school

86 young people in tertiary education

360 pupils in secondary school

16% 35% 49% students students with both with no with one parents alive parents parent but unable to alive alive support them

1872 recipients of nutritious school meals

1795 772 students receiving students menstrual hygiene sensitised on management mental health messaging in class

432 1607 students adolescents attending after screened/tested school clubs for HIV

638 OVC receiving life skills training

www.zoa.org.uk

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

05 | ZOA-UK ANNUAL REPORT 2022-23

Team changes

We want to say a heartfelt thank you to ZOA’s founding Chairperson, Lord Andrew Turnbull, who has stepped down as a UK Trustee after 16 years. In recognition of the significant role Andrew has played in guiding ZOA during his time as a Trustee, we are delighted to appoint him as our first Patron.

Meanwhile, Dr Tukiya Kankasa-Mabula has become the new chairperson of ZOA Zambia. Tukiya is a respected lawyer, educator, administrator, business woman and advocate on gender issues. She served as the Deputy Governor at the Bank of Zambia until December 2019, and worked with UNICEF to incorporate child rights into the Zambian Constitution.

Lord Andrew Turnbull

Dr Tukiya Kankasa-Mabula

In numbers...

52

peer educators recruited

2676

young people sensitised on sexual health issues and early marriage

108

people trained to provide psychosocial counselling in their community

2264

psychosocial counselling sessions conducted (with a total of 1017 children)

470

105

parents / carers sensitised on mental health

parents sensitised on Menstrual Hygiene Management

www.zoa.org.uk

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

ZOA-UK ANNUAL REPORT 2022-23 | 06

Sexual health and harassment workshops bring crucial awareness to Lusaka

Between August 2021 and September 2022, ZOA ran a multi-pronged programme designed to promote sexual health and reduce harassment. Psychosocial counselling, HIV testing, using music and drama to train children how to become peer educators: the programme had many parts, and was sorely needed. In August 2021, 73% of participants had been unable to access an HIV test.

The results of the pilot speak for themselves. Surveys conducted before and after the programme found the following differences:

Awareness

After the trainings...

----- Start of picture text -----
68% 42% 266%
knew their HIV more likely to more knew how
status identify sexual to report sexual
harassment harassment
----- End of picture text -----

Health

Already, we’ve begun to expand on these results. Further training workshops took place in February 2023, and students reported taking away valuable learnings about HIV and sexual harassment.

We’d like to extend a big thank you to the Mercury Phoenix Trust for supporting this vital programme.

www.zoa.org.uk

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

ZOA-UK ANNUAL REPORT 2022-23 | 07

New fish pond brings nutritious school meals and extra income to Chibolya

Malnutrition is endemic in Zambia. A third of Zambian children are smaller than they should be because they don't eat enough nutrients to grow. Too many are hungry while trying to learn in school.

Two years ago, the Chibolya Education and Health Organisation (CEHOZ) collaborated with ZOA-Z to dig a fish pond for use by Chibolya Community School. The pond provided nutritious, protein-rich meals for the students, and an extra source of income for the school.

In 2022, a second pond was dug. And since then, the yield has been higher than ever. The school can now harvest up to 20,000 fish per year - up from 9,000 when the first generation of fish matured.

At harvest time, the school kitchen has fresh fish, and students can enjoy high-protein, tasty lunches. It’s a lifeline for hungry children – they get the energy they need to play and learn – and for the school too, because any spare fish are sold and the money is used to buy books.

Hamalala Bismarck, Project Coordinator at Chibolya Community School, said: “The harvest has been very good. It has helped to improve the academic performance of pupils at the school as well as increased attendance which has helped to maintain pupil retention. We hope to construct two more fish ponds and stock more fingerings in order to increase production and increase the income to sustain the operations at the school. It has provided additional skills to myself as a teacher to be self-reliant and can be replicated in my community.”

Thanks to the Halcrow Foundation and the Beatrice Laing Trust for making this programme possible.

www.zoa.org.uk

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

08 | ZOA-UK ANNUAL REPORT 2022-23

2023 girls' education survey

We surveyed orphaned and vulnerable children - and discovered some crucial and disturbing new information.

Unmet eyecare needs revealed

Only two students (1.4% of those surveyed) reported that they wear glasses or contact lenses. Whereas up to 20% of Zambian children have eyecare needs. This suggests a significant number of ZOA-supported children need glasses, but do not have access to them, causing major challenges in the classroom.

Differences in attitudes towards education

Boys are more likely than girls to aspire to attend college and university than girls: 41.9% compared to 30.4%.

Mental health

Girls reported lower happiness at home and at school compared to boys.

27% of female students indicated that they had experienced at least one symptom of poor mental health ‘more than half the days’. Those symptoms include:

Menstrual Hygiene Management (MHM)

56% of girls believe one or more myths about menstruation. Including that menstruating girls “are ready for marriage” and “shouldn’t add salt to food”.

21% of girls felt embarrassed talking about menstruation. Disposable sanitary pads are still the most common sanitary product being used - 75.9% of ZOA-supported girls use them, but increasing numbers are now using reusable pads and can make their own thanks to training from ZOA.

Key numbers

----- Start of picture text -----
boys are
----- End of picture text -----

10%

more likely to aspire to university than girls

27%

of girls experienced at least one symptom of poor mental health

21%

of girls feel embarrassed talking about menstruation

www.zoa.org.uk

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

ZOA-UK ANNUAL REPORT 2022-23 | 09

FINANCIAL REVIEW

Our income

The continuing challenges of fundraising amid the economic challenges caused by COVID-19 and the Ukraine War are reflected in this year's report, as we have experienced a 25% decline in income compared with the previous financial year.

New strategies to diversify and grow income are expected to see dividends in the next financial year.

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

----- Start of picture text -----
2022–23
total
£197,214
----- End of picture text -----

Income 2022-23 £
%		 2021-22 £ %
Trusts and foundations 144,177 73 152,897 58
Individual donors/others 45,130 23 83,902 32
Trustees 0 0 6,000 2
Gift Aid 7,907 4 19,228 7
Total 197,214 262,027
Restricted funds 141,442 71 132,994 51
Unrestricted funds 55,772 29 129,033 49

www.zoa.org.uk

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

10 | ZOA-UK ANNUAL REPORT 2022-23

Our expenditure

Expenditure on charitable activities during the reporting period 2022-2023 decreased by 11% compared with the previous financial year, though still more than three-quarters 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 -----
2022–23
2021–22
total
total
£259,841
£290,409
----- End of picture text -----

Expenditure 2022-23 £
%		 2021-22 £
%
Charitable activities 200,144 77 235,956 81.2
Fundraising 45,501 17.5 40,233 13.9
Governance 14,196 5.5 14,220 4.9
Total 259,841 290,409

www.zoa.org.uk

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

ZOA-UK ANNUAL REPORT 2022-23 | 11

Our charitable activities

COVID-related programme expenditure decreased during this period compared to the previous financial year, due to the fact that no school closures took place.

2022–23 2021–22
total total
£200,144 £235,956
Activity 2022-23 £
%		 2021-22 £ %
School support costs* 51,235 25.6 49,649 21
Children with disabilities 1810 0.9 3,133 1.3
Psychosocial counselling/training 3619 1.8 3,110 1.3
Menstrual hygiene management 3701 1.8 6,019 2.5
Infrastructure projects 27116 13.5 34,187 14.5
School meals/food supplements 21947 11 20,623 8.7
Tertiary vocational training 32818 16.4 41,172 17.4
COVID-19 emergency response 7574 3.8 33,465 18.9
ZOA-Z monitoring, evaluation, 50324 25.1 44,598 14
accountability and training
200,144 235,956

www.zoa.org.uk

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

12 | ZOA-UK ANNUAL REPORT 2022-23

Balance sheet and reserves

Statement of Financial Activities for the 12 month period 1 April 2022 to 31 March 2023 and 12 month period 1 April 2021 to 31 March 2022

Balance sheet £
Balance sheet £
2022-23 2021-22
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 5,309 17,116
Debtor (ZOA-Z unallocated
suspense account) 12,577 15,075
Bank Accounts 51,353 98,727
69,239 130,918
Current Liabilities
Creditors 1,548 600
Net assets 67,691 130,318
of which Restricted 31,019 41,698
Unrestricted 36,672 88,620

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 £12,577 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 2022-23 | 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.

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 2022-23

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 2023.

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: 5 September 2023

www.zoa.org.uk

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

ZOA-UK ANNUAL REPORT 2022-23 | 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 Resigned 31 Dec 2022
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 2022-23

LOOKING AHEAD...

Continuing global economic uncertainty is likely to create further challenges for ZOA and our partners in the year ahead. However, the coming years also promise a lot of positive developments.

In 2022, the Zambian government began implementing its Free Education Programme, employing an additional 30,000 teachers and stopping fees for primary and secondary school students attending state-run schools.

So far the programme has been well-received, but there are doubts that it will be enough to solve the manifold, longrunning issues with the education system in Zambia. Around three-quarters of a million children of school-going age are not in school and education remains under-funded.

The ZOA teams in Zambia and 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 addressed as well as the mooted improvements to access and financial support for community schools who do not receive government funds.

Meanwhile, we are investigating how we can fill some of the gaps revealed by our education survey, notably in relation to eye-care.

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 donations that make our work possible.

Find us on Facebook: facebook.com/ZOAUK1

Find us on Twitter:

facebook.com/ZambiaUK

Find us on LinkedIn:

linkedin.com/company/zoauk

Thank you!

Allan and Nesta Ferguson Charitable Trust Archer Trust

Brian Murtagh Charitable Trust Bryan Guinness Charitable Trust

Caterham Overseas Aid Trust CB & HH Taylor 1984 Trust De La Rue Charitable Trust Dorfred Charitable Trust Doris Field Charitable Trust Gilchrist Educational Trust J P T Charitable Trust Kate Farrer Foundation Kestrelman Trust

Mac Bevan Charitable Trust Mercury Phoenix Trust MJB Trust

MPM Charitable Trust Oak Trust

Park Family Trust Peter Stebbings Memorial Charity Rozelle Trust Savannah Charitable Trust SMOAT

St. James's Place Charitable Foundation Sterry Family Foundation The Big Give Thriplow Trust Two-Way Trust Tula Trust William Leech Charity

...and all our individual donors and supporters.

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 2022 to 31 March 2023

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 (resigned 16/09/2006 12/12/2022) 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 2023

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: 28.08.23

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2022 to 31 March 2023 & 12 month period 1 April 2021 to 31 March 2022

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2022/23 2022/23 2022/23 2021/22 2021/22 2021/22
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 88,620 41,698 130,318 93,218 65,482 158,700
Voluntary Income
Friends 10,214 0 10,214 10,314 0 10,314
Trusts & other
Donations 37,651 141,442 179,093 100,707 125,778 226,485
Other Income
Trustee Salary Gift 0 0 0 0 6,000 6,000
Gift Aid rebate 7,907 7,907 18,012 1,216 19,228
Investment interest 0 0 0 0 0 0
Total incoming
resources(Note 2) 55,772 141,442 197,214 129,033 132,994 262,027
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 45,501 0 45,501 30,195 10,038 40,233
Governance costs
(Notes 4 & 5) 14,196 0 14,196 14,220 0 14,220
Charitable
Activities
Project grants
(Note 3) 48,023 152,121 200,144 89,216 146,740 235,956
Total resources
expended 107,720 152,121 259,841 133,631 156,778 290,409
Total C/f
31 March 36,672 31,019 67,691 88,620 41,698 130,318
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2022 to 31 March 2023 & 12 month period 1 April 2021 to 31 March 2022

BALANCE SHEET

31 March 2023 31 March 2022
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 5,309 17,116
ZOAZ unallocated suspense
account 12,577 15,075
Bank Accounts 51,353 98,727
69,239 130,918
Current Liabilities
Creditors(Note 10) 1,548 600
Net Assets(Note 9) 67,691 130,318
of which Restricted 31,019 41,698
Unrestricted 36,672 88,620

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 £12,577 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 2022 to 31 March 2023

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 2022 to 31 March 2023

2 Analysis of Income

12 months 2022/23 12 months 2021/22
Friends 10,214 10,314
Donations
Trustee Fundraising Salary Gift 0 6,000
Individuals/Other Organisations 34,916 73,588
Trusts 144,177 152,897
Gift Aid 7,907 19,228
197,214 262,027

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2022 to 31 March 2023

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
2022/23 2021/22
ZOA-Z Evaluation, Monitoring and Reporting 50,324 44,598
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 91,998 116,950
OVC Support-Tertiary Education and Training 32,818 41,172
Other - CSI/MHM/Covid Response/Training etc 25,004 33,236
200,144 235,956

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2022 to 31 March 2023

4 Fundraising Salary Costs


Fundraising Salary Costs
12 months 12 months
2022/23 2021/22
Grants from Trustees including Gift Aid b/f 6,000 10,038
Grants from Trustees/Donors/Gift Aid 0 7,000
6,000 17,038
Fundraising Salaries 43,434 38,326

Other Expenses & Governance Costs
12 months 12 months
2022/23 2021/22
Salaries 12,752 13,108
Fundraising/Just Giving/ CAF Fees 641 675
Fundraising Expenses 1,391 1,147
ICO Registration 35 35
Bank Charges 373 227
Other costs 1,071 935
16,263 16,127

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 2022 to 31 March 2023

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2023 2022
Restricted Fund (Project Funds) 31,019 35,698
Restricted Fund (Higher & Vocational Education Fund HVEF) 0
0
Restricted Fund (Fundraising Salaries) 0
6,000
31,019 41,698
Unrestricted Fund 36,672
88,620
31 March 67,691
130,318
10
Creditors
31 March 31 March
2023 2022
Salary & Expenses March 2023/March 2022 1,548
600
1,548
600
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2021/22 Funds Funds
Balances b/f 93,218 65,482 158,700
Incoming Resources 129,033 132,994 262,027
LessExpenditure 133,631 156,778 290,409
Balance c/f to 2022/23 88,620 41,698 130,318
12 months 2022/23
Incoming Resources 55,772 141,442 197,214
LessExpenditure 107,720 152,121 259,841
Balance c/f to April 2023 inc. reserves 36,672 31,019 67,691

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 2022 to 31 March 2023

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 (resigned 16/09/2006 12/12/2022) 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 2023

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: 28.08.23

Page 4

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (1) for the 12 month period 1 April 2022 to 31 March 2023 & 12 month period 1 April 2021 to 31 March 2022

INCOME & EXPENDITURE

12 months 12months 12 months 12 months 12 months 12 months
2022/23 2022/23 2022/23 2021/22 2021/22 2021/22
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Resources
B/f 1 April 88,620 41,698 130,318 93,218 65,482 158,700
Voluntary Income
Friends 10,214 0 10,214 10,314 0 10,314
Trusts & other
Donations 37,651 141,442 179,093 100,707 125,778 226,485
Other Income
Trustee Salary Gift 0 0 0 0 6,000 6,000
Gift Aid rebate 7,907 7,907 18,012 1,216 19,228
Investment interest 0 0 0 0 0 0
Total incoming
resources(Note 2) 55,772 141,442 197,214 129,033 132,994 262,027
Expenditure
Costs of
generating/
managing funds
Fundraising costs
(Notes 4 & 5) 45,501 0 45,501 30,195 10,038 40,233
Governance costs
(Notes 4 & 5) 14,196 0 14,196 14,220 0 14,220
Charitable
Activities
Project grants
(Note 3) 48,023 152,121 200,144 89,216 146,740 235,956
Total resources
expended 107,720 152,121 259,841 133,631 156,778 290,409
Total C/f
31 March 36,672 31,019 67,691 88,620 41,698 130,318
(Note 9)

Page 5

ZAMBIA ORPHANS AID UK

Statement of Financial Activities (2) for the 12 month period 1 April 2022 to 31 March 2023 & 12 month period 1 April 2021 to 31 March 2022

BALANCE SHEET

31 March 2023 31 March 2022
Fixed Assets 0 0
Current Assets
Debtors (Gift Aid) 5,309 17,116
ZOAZ unallocated suspense
account 12,577 15,075
Bank Accounts 51,353 98,727
69,239 130,918
Current Liabilities
Creditors(Note 10) 1,548 600
Net Assets(Note 9) 67,691 130,318
of which Restricted 31,019 41,698
Unrestricted 36,672 88,620

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 £12,577 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 2022 to 31 March 2023

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 2022 to 31 March 2023

2 Analysis of Income

12 months 2022/23 12 months 2021/22
Friends 10,214 10,314
Donations
Trustee Fundraising Salary Gift 0 6,000
Individuals/Other Organisations 34,916 73,588
Trusts 144,177 152,897
Gift Aid 7,907 19,228
197,214 262,027

Page 8

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2022 to 31 March 2023

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
2022/23 2021/22
ZOA-Z Evaluation, Monitoring and Reporting 50,324 44,598
OVC Support-Primary & Secondary Education
(Nutrition, fees & requisites, lights, buildings) 91,998 116,950
OVC Support-Tertiary Education and Training 32,818 41,172
Other - CSI/MHM/Covid Response/Training etc 25,004 33,236
200,144 235,956

Page 9

ZAMBIA ORPHANS AID UK

Notes to the Accounts (continued) for the period 1 April 2022 to 31 March 2023

4 Fundraising Salary Costs


Fundraising Salary Costs
12 months 12 months
2022/23 2021/22
Grants from Trustees including Gift Aid b/f 6,000 10,038
Grants from Trustees/Donors/Gift Aid 0 7,000
6,000 17,038
Fundraising Salaries 43,434 38,326

Other Expenses & Governance Costs
12 months 12 months
2022/23 2021/22
Salaries 12,752 13,108
Fundraising/Just Giving/ CAF Fees 641 675
Fundraising Expenses 1,391 1,147
ICO Registration 35 35
Bank Charges 373 227
Other costs 1,071 935
16,263 16,127

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 2022 to 31 March 2023

9 Analysis of Assets between Funds

9
Analysis of Assets between Funds
31 March 31 March
2023 2022
Restricted Fund (Project Funds) 31,019 35,698
Restricted Fund (Higher & Vocational Education Fund HVEF) 0
0
Restricted Fund (Fundraising Salaries) 0
6,000
31,019 41,698
Unrestricted Fund 36,672
88,620
31 March 67,691
130,318
10
Creditors
31 March 31 March
2023 2022
Salary & Expenses March 2023/March 2022 1,548
600
1,548
600
11
Movements in Funds
Unrestricted Restricted Total Funds
12 months 2021/22 Funds Funds
Balances b/f 93,218 65,482 158,700
Incoming Resources 129,033 132,994 262,027
LessExpenditure 133,631 156,778 290,409
Balance c/f to 2022/23 88,620 41,698 130,318
12 months 2022/23
Incoming Resources 55,772 141,442 197,214
LessExpenditure 107,720 152,121 259,841
Balance c/f to April 2023 inc. reserves 36,672 31,019 67,691

12 Guarantee

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

Page 11