Charity number: 1146392
Nehemiah Project Support Trust
Trustees, report and financial statements
for the year ended 31 December 2024

Nehemiah Project Support Trust
Contents
Page
Legal and administrative information
Trustees report
Independent examiners, report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-10

Nehemiah Project Support Trust
Legal and administrative information
Charity number
1146392
Business address
I Picton Gardens
Rayleigh
Essex
SS6 7LB
Trustees
Don Cooper
Carol Jones
Steve Maclean
Simon Jones
Rosemary Pannenter
Andrew Thorn
Ruth Thorn
Secretary
Steve Maclean
Accountants
C J Gardner Accountants Ltd
217 Main Road
Hawkwell
Hockley
Essex
SS5 4EQ
Bankers
Barclays Bank plc
63-65 High Street
Rayleigh
Essex
SS6 7EL
Page I

Nehemiah Project Support Trust
Report of the trustees
for the year ended 31 December 2024
The trustees present their report and the financial statements for the year ended 31 December 2024. The trustees who
served during the year and up to the date of this report are set out on page l.
Structure. governance and management
The Trust was formed by a Trust Deed dated 13th December 2011 and is registered as a Registered Charity number
1146392. The power to appoint or remove trustees rests with the existing trustees.
Objectives and activities
The principal objective of the Trust is to help to raise funds to help to rebuild broken lives of those living with or
affected by Htv l AIDS and thereby provide financial, social, psychological and spiritual support.
The Trustees appointed two authorised representatives to oversee the administration of the financlal, social,
psychological and spiritual support to those living wlth Htv in Bulawayo. Zimbabwe. Ruth and Andy Thorn moved to
Bulawayo in 2011 and were instrumental in establishing contacts and consolidating the work An Zimbabwe before
returning to the UK in 2015. The distribution of funds raised continues to be managed by a tThsted local accountant in
Bulawayo.
Page 2

Nehemiah Project Support Trust
Report of the trustees
for the year ended 31 December 2024
Achievements and performance
We reported last year that good progress had been made on the ongoing discussions to allow us to purcliase the land at
Cowdray Park in Zimbabwe. Ruth did some amaziiig work alongside the Project staff and board during a visit in
September-october 2024. We subsequently received two letters from Bulawayo City Council, agreeing that we can
apply to buy the Cowdrky Park stand but without specifying a price.
Just after the 2024 year-end we ffftnally received an offer in writing from the Clty Council to sell the site fftn Cowdray Park
to the Zimbabwe Tnist. That is GREAT NEWS. We have a hard road ahead of us to raise around $45,000 to complete
the purchase over the next two years.
Future Strategy
The Trust has now been running for over 12 years and many of the inttial aims have been achieved and even ¢x¢¢eded,
including the support for childhood education. Communication wfftth the team in Zimbabwe continues to develop
positively and the new local Director has a clear vision as to what can and should be done going fonvard.
School fees continued to rise significantly last year. We support a young wheelchair-bound student at a residential
special school for the physically d&sabled. The school used to have to charge in local currency, because it was part of the
establishment. but has recently been permitted to charge in US$. Whilst the school delivers excellent value for what 15
quite a small termly fee nevertheless It 15 a big cost to our Trust and we have to de¢id¢ whether this is somethii)g ihal we
want to continue to try to bear. In the meantime. a donor did come fOrw￿.d willing to sponsor this ¢hild for another year
so her place at the school is secure until at least the end of 2025. Prices have absolutely sky rocketed at the school. in
addition to which the rent for the site has risen astroiiomically to 10 times what we were paying a couple of years ago,
possibly on account of our having registered a school on the site which increases the ratable value of the land but
probably also to do with US$ charging beii)g more widely perniitted.
In the UK various fund raising activities were again undertaken. We were again proud of our Music and Cream Tea
event held at Thorpe Bay Methodist Church in the Southend area of Essex in July 2024. which raised over nearly
US$2,000 in a Single afternoon. We were also blessed to receive a large donation from a corporate supporter following
an appeal for funds to lielp with tlie completion of tlie school building.
The school building is on our site in Cowdray Park (referenced in the opening paragraph). We ¢oiitinue to invest both
finance and enterprise into this Commuiiity Centre. with the Project able lo support 3 number of comniunity initiatives
because it has a base from which to operate. The Early Childhood Development (ECD) School is becoming the centre
piece. but around the site you will see income generating projects of various kiDd5, homework clubs, infom)al education
for out of School youths. weekend kids, clubs, teenagers using our sports facilities to name a few, all contributing
towards a feeling of belonging in an environment where love, acceptance and joy are evideiit on a daily basis.
Our association with local Ztmbabwean Trust 'Hope Connect" continues to progress and Hope Connect's reputation in
the promotion of secure attachment space (with the lifelong benefits that brings to the individual, their family and
society as a whole) is growing exponentially so that organisations and individuals, educational facilities and orphanage5
are beginning to seek them out rather than they having to promote their work. Nehemiah Projeet Support Trust is proud
of its association with this organisation and keen to contirkue to promote its excellent work by supporting in any way that
it can.
The economic "terrain" tn Zimbabwe remains very ¢hallenging but we conlinue lo innovate in order to overcome them
in pursuit of the goals of the Trust &$ set out under ihe "Obje¢lives and Activities" above.
Finaneial review
The Trustees are responsible for keeping adequate financial records to show and explain the Trust's sources and use5 of
fi￿d5. Total funds raised during the year amounled to £48,371 (2023 £32,241) of which £23,118 (2023 £13.210)
represented restricted funds in specific donations. A total of £45,020 (2023- £32,365) was disbursed. giving net
surplus(deficit) of £3,351 (2023 (£124)). The balance of £20,774 (2023 £20,898) brought forward from 2023 left
total net assets of £24,125 (2023 - £20,774) includlng a peiiding Gift Aid refund of £1160. RestrA¢ted funds now
represent a significant majority 85 /0 (2023 _ 81 %) of the charity's funds - please see Note 7 for details.
Page 3

Nehemiah Project Support Trust
Report of the trustees
for the year ended 31 December 2024
On behalf of the board
Stev&
Isécret2ry
an
Page 4

Nehemiah Project Support Trust
Independent examiner's report to the trustees on the unaudited financial statements of
Nehemiah Project Support Trust.
I report on the accounts of Nehemiah Project Support Trust for the year ended 31 December 2024 set out on pages 2 to l O.
This report is made solely to the charity's Trustees, a5 a body, in accordance with section 145 of the Chaties Act 2011 and
regulations niade under section 154 of that Acl. My work has been undertaken so tliat I might stale to the charity's Tnjstees
those matters l am required to state to them in an Independent Examiner's report and for no oilier purpose. To the fullest
extent perniitted by law. I do not accept or assume responsibility to anyone other than the charity and the cliarity's Trustees
as a body, for my work or for this report.
The financial 5tatenients have been prepared in accordance with Accoltnting and Reporting by Cl)arities preparing tlieir
accounts in accordance with the Financial Reporting Staiidards applicable in the UK and Republic of Irelaiid (FRS 102) in
preference to the Accounting and Reporting by Charities: Siateinent of Recommended Practice issued on l April 2005
which is referred to in the extant regulations but has been Mithdrawn.
This has been done in order for the accounts to provide a t￿e aiid fair view in accordance with ihe Generally Accepted
Accounting Practice effe¢tive for reporting periods beginning on or after l January 2015.
Respective responsibilities of trustees and independent examiner
The charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not
required for this year under section l44(2) of the Charities Act 2011 {the Act) and that an independent examination is
needed.
It is my responsibility to..
examine the financial statemenls under section 145 of the Act-
follow th¢ proceedures laid down in the general Directions given by the Charity Conimis5ion under section
145(5)(b) of the Act. and
stat¢ whether particular matters have ¢ome to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the 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 financial statements
presented with those records. It also incliides consideration of any unusual Items or disclosures in the accounts, and seeking
explanations from you as trustees con¢¢rning any siieh 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 financial statements present a
rue 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:
(i) which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with section 130 of the Act,. and
to prepare financial statements which accord with the accounting re¢ords, Accounting and Reportiiig by
Charities preparing their financial stalem¢nt5 in accordance with the Flnancial Reporting Standard in the UK and
Republic of Ireland (FRS 102) and in other respects comply with the accounting requirements of the Act
have not been met. or
(li) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
statements to be reached.
Colin Gardner
Independent examiner
217 Main Road
Hawkwell
Hockley
Essex SS5 4EQ
9DJI
Page 5

Nehemiah Project Support Trust
Statement of financial activities
For the year ended 31 December 2024
Unrestricted Restricled
funds
funds
2024
Total
2023
Total
Notes
Income from:
Incoming resources from generating fvnds-.
Voluntary income
25.253
23,118
48,371
32.241
Total income
25.253
48.371
32,241
Expenditure on:
Charitsble activities
25,393
19,627
45,020
32,365
Total expenditure
25,393
19,627
45,020
32,365
Net movement in funds
{140)
3,491
3.351
(124)
Total funds brought forward
3,858
16.916
20,774
20.898
Total funds carried forward
3,718
20.407
24,125
20.774
The notes on pages 8 to 10 form an integrgl p4rt of these financial statements.
Page 6

Nehemiah Project Support Trust
Balance sheet
as at 31 December 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
1,160
22,965
1,241
19,533
24,125
20,774
Net current assets
24.125
20.774
Net assets
24.125
20,774
Charity funds
Restricted funds
Unrestricted funds
20,407
3,718
3,858
16,916
Total funds
24.125
20.774
The financial statements were approved by the tntstees and sigiied on their behalf by
aon Coupei.
Trustee
The notes on pages 8 to 10 form an integral part of these finaThtial statements.
Page 7

Nehemiah Project Support Trust
Notes to financial statements
for the year ended 31 December 2024
Accounting policies
The principal accounting policies are summari5ed below. The accounting policies have been applied consistently
throughout the year and the pre¢eding year.
1.1. Basis of preparation of financial statements
he financial statements have been prepared to give a 'true and fair view and have departed from the Charities
(Accounts and Reports) Regulations 2008 only to the extent requlred to provide a 'true and fair view. This
departure has involved following the Charities SORP {FRS 102} published on 16 July 2014 rather than the
Accounting and Reporting by Charities= Statement of Recommended Practice effective from l April 2005 which
has siiice been withdrawn.
The financial statements have been prepared under the historical ¢ost convention with items recognised at cost or
transaction value unless othernryse slated in the relevant notes to these accounts. The financial slatenients have
been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014 and Finaiicial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and Charitie5 Act 2011.
Nehemiah Project Support Trust constitutes a public benefit entity as defined by FRS 102.
1.2. Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in ￿rtherance of
the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are thnds which are to be used in accordance with specific instructions imposed by donors or
whiGh have been raised by the charity for particular purpose5. The costs of raising and adminislerkng such funds
are charged agaiiist the specific fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
1.3. Incoming resources
All iiicoming resources are included in the statement of financial activities when the ¢harity is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policie5 are applied to
particular categories of in¢ome.'
Voluntary income is received by way of grants, donations and gift5 and is included in full in the statement of
financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific
perfornJan¢e by the charity. are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity wliere this can be quantified. The value of
services provided by volunteers has not been included.
GTfts donated for resale are included as incoming resources within activities for generating funds when they are
sold.
P#ge 8

Nehemiah Project Support Trust
Notes to financial statements
for the year ended 31 December 2024
1.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relales.
Costs of generating funds eomprise the costs associated with attracting voluntary income and the costs of trading
for fvndraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitie5 and services
for its beneficiaries. It tncludes both cosls that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Voluntary income
Unrestricted Restricted
funds
funds
2024
Total
2023
Total
Donations
Gift Aid tax reclaimed
18.686
6,567
23.118
41,804
6.567
30,267
1.974
25.253
23.118
48.371
32,241
Employees
No salaries or wages have been paid lo employees, including the trustees, during the year.
Debtors
2024
2023
Other debtors
1,160
1,241
Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Total
funds
Fund balances at 31 December 2024 as represented by..
Current assets
Current liabilities
3,718
20.407
24,125
3,718
20,407
24,125
Page 9

Nehemiah Project Support Trust
Notes to financial statements
for the year ended 31 December 2024
Unrestricted funds
At
l January Incoming Outgoing
2024 re$ourees
re50urees
At
31 December
2024
General fund
3,858
25,253
25,393
3,718
Restricted funds
At
At
l JgnuAry Incoming Outgoing 31 December
2024
resources
resources
2024
Child Sponsorship
Pashor & Elton College Sponsorship
Hope Connect
Corrie Williams
lthemba Centre Purchase Fund
Anne Smith Education Fund
Ruth Family Hardship Fund
LCC DonRlion slllff boIiuses
Tony Browi building fund
Jones Special Projects Fund
.800
(3039)
{751)
{J,953)
(87)
(11.422)
(245)
(130)
872
751
7,859
345
4,078
1,464
308
4.908
8.814
258
7.656
1,219
E78
770
385
255
15.000
770
385
255
16.916
23,118
(19.627)
20,407
Transactions with trustees
During the year the Trustees and their associates gave a total of £5,198 (2023 - £3,060) in donations to the
charity.
Page 10