Company registration number-. 07458896 Charity reglstration number.. 1146752 ALONGSIDE AFRICA TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Beresfords Chartered Certified Accountants 1-2 Rhodiuffl Point Spindle Close Hawkinge, Folkestone Kent cr18 7TQ
Alongside Afrlca Contents Page Reference and Administrative Details Trustees. Report Independent Examiner's Report Statement of Financial Actlvlties {Includlng Income and Expenditure Account} Comparative Statement of Flnancial Activities (including Income and Expendlture Account) Balance Sheet Notes to the Financial Statements 9-13
Alongside Africa Reference and Administrative Details For The Year Ended 31 December 2024 Truste¢ Mr L Titterton Mr M Huddart Mrs L James Mrs S Nolan Dr W Nolan Mr A Sibbald Ms M Titterton Charlty Number 1146752 Company Numb•r 07458896 Reglstered Offlce 1-2 Rhodium Polnt Splndle Close Hawklnge, Folkestone Kent CT18 7TQ Buslness 1-2 Rhodium Polnt Spindle Close Hawkinge, Folkestone Kent 18 7TQ Independ•nt Examlner Danlel Payne FCCA Beresfords Chartered Certified Accountants 1-2 Rhodlum Point Spindle Close Hawkinge, Folkestone Kent CT18 Page I
Alongside Africa Company No. 07458896 Trustees. Report For The Year Ended 31 December 2024 The trustees present their report and the flnancial statements for the year ended 31 December 2024. Objertlves and Artlvlti•s Alm¥ and ObJectlve$ l. To advance the education of the public in Africa, in particular but not exclusively by assisting communities to establish and maintain new primary schools and promoting leadership and training of effective leaders in Afrlca, In particular to encourage and support individuals in Africa who are or wlsh to be in positions of leadership to learn about and develop their leadership skills. 2, To relieve sickness and promote and protect good health in Africa for the public benefit. 3. To relieve poverty and financial hardship amongst the people and communities in Africa by the provision of trainingi advice and micro-finance enabling them to establish and grow thelr own businesses. Slgnlfitant Actlvltl•• Specificallyi Alongside Africa runs three programmes In Kabale, Uganda.. l. Glve-a-chlld-a-chance - a sponsorship programme to send particularly underprivileged children to school. 2. Amasiko Halfway House - a residential centre where groups of young women (aged 15-21) who have dropped out of formal education can learn a skill and become self sufficient. 3, Obumwe Microfinance a programme through which short term loan5 are made at a low Interest rate to allow womens groups to expand their income generating projects. Publlc 8•n•flt The trustees conflrm that they have complied wlth the requlrements of Section 17 of the Charitie5 Act 2011 to have due regard to the Charlty Commlsslon'5 guldance on public beneflt. Achlevemonts and Perform•nc• Maln Achl•v•m•nts The envlronment in which Alongside Africa works has not gotten easier since my last report. From a UK perspective there are significant challenges for small charities like ours that allow us to grow and prosper. The cost of Ilving crisis has given rise to a 'cost of giving crisis. and charlties across the UK have reported decreased Income from charitable donations. Thls has been compounded by an inflationary effect that sees the spending value of those donations reduce. We have been proud ol the fact that each pound that we ralse In the UK goes to the cause5 that we support in Uganda with minimal UK overheads, but we are aware that the impact that each of these pounds in Ugènda Is reducing due to inflation, and every pound 15 harder and harder to find. It is a150 well documented that these Inflatlonary effects are hitting the least advantaged populatlons harder. This is well known in the UK, but thls is of course a global phenomenon, and we are finding that this Is even more marked in the comrnunities that we are supporting in Uganda, where deprivation has a multiplier effect on the cost of living trisis for these populations. If we are finding It hard In the UK, then they are finding It harder. Charlties across the UK have been reportlng negative Impacts over the past year as a result of these economic headwinds and Alongside Afrlca is not immune. other challenges have also hbt the charity sector. The numbers of people volunteering in the UK have been steadily decreasing over the past decade. In 2014 70Qh of the population reported participatin9 in voluntary activities at least once a year and 44D/o engaged in voluntary activities at least once a month. By 2024 these percentages had reduced to 540/0 and 33010 respectively. Again, as a small charity we rely on the willin9ness of others to glve time and energy to our work and bLtrilding the strength of our volunteering group remains a challenge. In the future succession planning for our UK leadershlp group will also be a challenge, Thi5 is of course a challenge for any small organisation but more so in the small charity sector that relie5 on volunteers. And of course, a51 of these challenges are arising now at a time when major internatlonal aid donors are reducing their support globally. Again, the negative impacts of this in the communities we work with in Uganda is very real. The environment in which small charities like ours work in has not been as challenging as this for some time. It Is nevertheless against thi5 background that Alongslde Africa has contlnued to work. It feels very dark at times. But Alongside Afrlca and small charities like ours have never worked in ideal conditions and so perhaps we have always had to have a sense of resilience and hope that allows us to continue to strive to bring light to the communities we work alongside in Uganda. In spite of the global economic difficultles on a day to day basi5, on a child by child basis, on a community group by community group basis we continue to continue to bring hope and perhaps a bit of Joy. .CONTINUED Page 2
Alongside Africa Trustees. Report (continued) For The Year Ended 31 December 2024 Maln Achlevements - contlnued Every child we support through education, every child that we 5UPPOrt for their health needs, every young adult we support through training and every community group we support through microfinance, are that little bit better off than they would have been if we were not there. There have been positives too over the past year and we have made little gains, had little win5, through the generosity of our donors and sponsors in the UK. A new latrine for our training project. A new motorbike for our community support volunteer. Support for a new accommodation block for a primary school. These little wins keep u5 going. There is a feellng of change and new growth to be had. We have made larger gain5 as well wlth the opening of an Australian charity arm of the organisation extending OLtr reach into potential new sources of income and support. We are hopeful that supporter by supporter we can continue to increase the impact that we have, so that child by child we can support the incremental improvement of communities in Kabale and the surrounding districts in Uganda, As ever l am Sn awe of the tireless work that 15 done by our supporters and Small team of volunteers In the UK and now in Australia, the time and effort that they PLtt in to 5UPPOrting Alongside Africa. l am even more in awe and more proud of the work that is done by the Alongside Africa team in Uganda who work In an environment of adversity but do so with dedicatlon and love for each Individual that they slJPPOrt, These may be dark times for the charity and ald sectors but the communltbes we work with are never In greater need ol the light that organisation5 like Alongside Africa bring. Fln•ncl•l Revlew R•$•rv•$ Pollcy The trustees have decided to hold three months operatlonal costs In reserves In case of sudden1055 of Income. Strurture, Gov•rnance and Managem•nt Governlng Docum•nt Memorandum and articles incorporated 0211212010 now artl¢le5 adopted by special resolution dated 2110212012. Trustet Seltctlon Methods Trustee5 are appolnted by unanimous declslon by the current board of trustees, Statément of Trustees. Responslbllltl•# The trustees {who are also the dlrectors of Alongside Afrlca for the purposes of company lawl are responslble for preparlng the Trustees, Report and the financial statements in accordance wlth applicable law and Unlted Kingdom Accountir19 Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financlal year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the intoming resources and application of resources, including the income and expendlture, of the charitable company for that period. In preparing the financlal statements the trustees are required to.. • 5elett sultable accounting policle5 and then apply them consistentlyi observe the methods and principles in the Charity SORP,. mèke judgments and accounting estimates that are reasonable and prudent,. and prepare the financial statements on the going concern bas15 unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeplng adequate accounting records whlch disclose wlth reasonable accuracy at anytlme the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the malntenance and integrity of the corporate and financial informatlon Included on the charitable company's website. Le9islatlon In the United Kingdom governing the preparation and dissemination of financial statements may differ from le9islation in other jurlsdictions. Page 3
Alongslde Africa Trustees. Report (contlnued) For The Year Ended 31 December 2024 Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The tru5tees' report was proved by the board of trustees and signed on its behalf by.. Mr M Huddart Trustee 1710912025 Page 4
Alongside Africa Independent Examiner's Report to the Trustees of Alongside Afrlca For The Year Ended 31 December 2024 I report to the charity trustees on my examination of the account5 of the Company for the year ended 31 December 2024. Responslbllltie$ and Basis of Report As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act"). Having 5atlsfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Exjmlner's Statement I have completed my examination. I confirm that no matters have come to my attention In connection with the examlnatlon 9iving me cause to believe.. l. accounting re¢ord5 were not kept in respect of the Company as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those retords,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair vlew. which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and princlples of the Statement of Recommended Practice for accounting and reportbng by charities applicable to charities preparing their a¢count5 In ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no Concerns and have come acros5 no other matters In connectlon with the examination to whlch attention Should be drawn In thls report in order to enable a proper un(Jerstandlng of the accounts to be reached. Danlel Payne FCCA 1710912025 Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ Page 5
Alongslde Africa Statement of Financial Actlvities (including Income and Expenditure Account) For The Year Ended 31 December 2024 2024 2023 Unrestricted funds Total funds Notes INCOME AND ENDOWMENTS FROM: Oonations and legacies Investments 84,560 29 81.719 42 84,589 81,761 EXPEPIDITURE ON: Charitable activities: Alongside Africa {81,364) 183,4661 (1,705} NET INCOMEI(EXPENDITURE) 3,225 NET MOVEMENT IN FUNDS RECONCIUATION OF FUNDS: Total funds brought forward 3,225 11,705) 19,458 21,163 TOTAL FUNDS CARRIED FORWARD 13 22,683 19,458 The notes on page5 9 to 13 form part of these flnanclal statements. Page 6
Alongside Africa Comparative Statement of Financial Activlties (including Income and Expendlture Account) For The Year Ended 31 December 2024 2023 Unrestrlrted Restrlcted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Investments 73,719 42 8,000 81,719 42 73,761 8,000 81,761 EXPENDITURE ON.. Charitable activities.. Alongside Africa 175,466) 18,000) (83,466) 11,705) NET EXPENDITURE 11,705) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward (1,7051 11,7051 21,163 21,163 TOTAL FUNDS CARRIED FORWARD 13 19,458 19,458 The notes on pa9es 9 to 13 form part of these financlal statements. Page 7
Alongside Afrlca Balance Sheet As At 31 December 2024 2024 2023 Unrestricted Restricted fund$ funds Total funds Total funds Not•$ FIXED ASSETS Tangible Assets io 511 511 682 511 511 682 CURRENT ASSETS Debtors Cash at bank and In hand li 105 22,427 105 22,427 104 19,002 22.532 22,532 19,106 Cr•dltors: Amounts Falllng Due Wlthln On• Year 12 {360) {360) (330) NET CURRENT ASSETS (LIABXUTIES) 22,172 22,172 18,776 TOTAL ASSETS LESS CURRENT LIABILITIES 22,683 22,683 19,458 NET ASSETS 22,683 22,683 19,458 FUNDS OF THE CHARITY Unre5trlcted Funds 22,683 19,458 TOTAL FUNDS 13 22,683 19,458 For the year ending 31 Detember 2024 the charitable company was entltled to exemption from audit under section 477 of the Companies Act 2006 relèting to small companies, The members have not requlred the charltable company to obtain an audlt In accordance with section 476 of the Companies Act 2006. The trustees acknowledge thelr responsibillties for complying with the requirements of the Act with respect to accountlng records and the preparation of accounts. These accounts have been prepared in accordance with the provi51ons applicable to companles subject to the small companles regime. On behalf of the boa Mr M Huddart Trustee 1710912025 The note5 on pages 9 to 13 fom part of these financial statements. Page 8
Alongside Africa Notes to the Financial Statements For The Year Ended 31 December 2024 l. General Information Alongside Africa is a company limited by guarantee, incorporated in England & Wales, registered number 07458896 and reglstered charity number 1146752. The registered office is 1-2 Rhodium Polnt, Spindle Close, Hawkinge, Folkestone, Kent. CT18 7TQ. 2. Accountln9 Pollcl•s 2, 1. Basls of Prepar•tlon of Flnanclal Statements The financial statements have been prepared in atcordance with the Charbtles SORP IFRS 102) "Accountlng and Reporting by Charities.. Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reportin9 Standard applicable in the UK and Republlc of Ireland (FRS 1021 (effective I January 2019)" Financial Reporting Standard 102 "The Financial Reportin9 Standard applScable in the UK and Republic of Ireland" and the Companles Act 2006. The charitable company 15 a Public Benefit Entsty as defined by FRS 102. 2.2. Incomlng Resources General All income is reco9riised once the charlty ha5 entitlement to the income, it 15 probable that the income will be recebved and the amount of the income recelvable can be measured reliably. Donatlons and legacl•• Donation5 are recognised when the charity ha5 been notified In writlr)g of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charitb'ls entltled to the funds, the income is deferred and not recognised until elther those conditions are fully met, or the fulfilment of those conditioris Is wholly withSn the control of the charity and It Is probable that these conditions will be fulfilled In the reportin9 period. Granti r•¢•lv•bl• Grants are recognised when the charity has an entitlement to the funds and any conditions Ilnked to the grants have been met. Where performance condltions are attached to the grant and are yet to be met. the Income Is recognised as 1Sabllity and included on the balance sheet as deferred income to be released. 2.3. Resources Exp•nd•d General All expendlture 15 recognised once there is a legal or constructlve obligation to that expendItu, It Is probable settlement Is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basls of time spent, and depreciation charge5 allocated on the portion ol the asset'5 use. Other support Costs are allocated based on the spread of staff costs. Ch•rltabl• a¢tlvltl•s Charitable expenditure comprises those costs incurred by the charlty in the delivery of Its actlvities and service5 for its beneficiaries. It includes both costs that can be all¢xated directly to such activities and those costs of an indirect nature necessary to 5UPPQrt them. 2,4. Tanglbl• Fix•d As#•ts and Depreclatlon Tangible fixed assets are measured ot cost less accumulated depreclation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets. less their estimated residual value, over their expected useful lives on the following bases.. Motor Vehlcles 25% on reducing balance Page 9
Alongside Africa Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 2,5. Cash and Cash Equiv•lents Cash and cash equivalents are baslc financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acqulsition and are readily convertible to a known amount of cash with insignificant risk of change in value. and bank overdrafts. 3. Income trom Donatlons and Legacleg 2024 2023 Unrestrlcted Total funds funds Donatlons and gifts Glft aid Grants 65,861 16,199 2,500 60,398 13,321 8,000 84,560 81,719 4. Investment Incom• 2024 Unre•trlcted 2023 Totsl fund• funds Bank Interest receivable 29 42 5. Net Incom•/(Expendlture) The net incomel(expenditure) 15 Stated after charglngl(creditin9): 2024 2023 Depreclation of tanglble flxed assets owned 171 228 6. Analyl of Expendltur• 2024 Actlvlties undertaken dlr•rtlv Grant funding of actlvltl¢¥ Support costs (see note 7) Total Alongside Africa 2,933 76,605 1,826 81,364 2023 Artlvltles undertaken dlrectly Grant funding of a¢tivitle% Support costs (see note 7} Total Alongside Africa 2,359 79,046 2,061 83,466 Page 10
Alongside Africa Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2024 7. Support Costs 2024 Alongslde Afrlc General administratlon Depreciation Governance costs 1,295 171 360 1,826 2023 Alongslde Africa General admlnlstration Depreciation Governance Costs 1,503 228 330 2,061 8. Ind•p•nd•nt Examlner's R•mun•r•tlon 2024 2023 Independent examlnation of the flnanclal statements 360 330 9. Average Number of Employ••• Average number of employees during the year was.. NIL {2023: NIL) 10, Tanglble Almts Motor V•hlcl•s Cost As at l January 2024 3,000 As at 31 Oecember 2024 3,000 Depr•ciation As at l January 2024 Provided during the period 2,318 171 As at 31 December 2024 2,489 Nèt Book V•lu• As at 31 December 2024 511 As at l January 2024 682 Page 11
Alongside Afrlca Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 11. Debtors 2024 2023 Due withln one year Other debtors 105 104 12. Credltors.. Amount$ Falllng Due Wlthln One Year 2024 2023 Accruals and deferred income 360 330 13. Movement In Funds Asatl January 2024 A$at31 D•cember 2024 Incom• Expendlture Unrestrlctéd funds General.. General unrestricted fund 19,458 84,589 181,364) 22,683 Total funds 19,458 84,589 (81,3641 22,683 Asatl January 2023 A•at31 December 2023 Incom• Expendlture Vnrestrlrt•d fund$ General: General unrestrlcted fund Restrlrted funds Henry Smlth Foundatlon Clifford Chance Foundation 21,163 73,761 (75,4661 19,458 3,000 5,000 {3,000) (5,000) Total restrlct•d fund• 8,000 18,000) Total funds 21,163 81,761 (83,4661 19,458 14. Transactlons with Truste None of the trustees recelved any remuneration or any other benefits from an employment wlth the charity or a related entity dijring the current or previous year, No trustee expense5 have been Incurred. 15. Relatsd Party Dlsclosur•¥ There have been no related party transactbons In the reporting period that require disclosure. Page 12
Alongside Africa Note5 to the Financial Statements (continued) For The Year Ended 31 December 2024 16. Company Ilmlted by guarantee The company is Ilmited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the companyt in the event of a wlndbng up, such an amount as may be required not exceeding £10. Page 13