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2020-12-31-accounts

(A company limited by guarantee having no share capital)

Report and Financial Statements for the period January 1[st ] - 31st December 2020 Charity Number: 1149863 Company Number: 8256267

Charity Reg No. 1149863 Company Reg No. 8256267

REPORT AND FINANCIAL STATEMENT

Contents:
 Page
Mission, Vision and What We Do 2 - 3
Reference and Administrative Details 4
Structure, Governance and Management 5
Public Benefit 6
Partnership 6
Volunteers and Visits 6
Internships 7
The Alison Balsom Fellowship 7
Achievements and Performance 8 - 14
Plans for 2021 15
Financial Review 16 - 17
Responsibilities of the Trustees 18
Independent Examiner’s Report 19
Statement of Financial Activity 20
Balance Sheet 21
Notes to the Accounts 22 - 25

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Charity Reg No. 1149863 Company Reg No. 8256267

REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31[ST] DECEMBER 2020

MISSION AND VISION

Brass for Africa’s mission is to create brighter futures by providing music education with integrated life-skills training to disadvantaged children and young people in Africa.

And our vision is to equip children and young people with the skills to fulfil their potential and thrive.

WHAT WE DO

Brass for Africa (BfA) is creating brighter futures through music. BfA delivers music education integrated with life-skills training to over 1,000 disadvantaged children and young people in Uganda, Liberia and Rwanda. Working with community-based organisations, Brass for Africa's team of local teachers provides music education, life-skills training and performance opportunities to young people from difficult backgrounds.

Brass for Africa uses a successful, individual-focused model which includes the following strands of activity:

• Music education: this includes twice weekly brass band training sessions and regular performance opportunities;

• Life-skills: A bespoke life-skills programme that is integrated into the music sessions to bolster and support the attributes brought through music;

• Teacher training: a number of ex-participants receive training to work as teachers for Brass for Africa;

• Provision of instruments, equipment and instrument repair.

Our programmes provide a safe space and creative outlet for at risk youth, such as those in trouble with the law, those living on the streets or in slum areas, children and young people with disabilities, and those in children’s homes. Brass for Africa aims to create a sense of community for vulnerable children and young people to gather, learn, and grow. This inclusive community allows Brass for Africa to tackle sensitive and stigmatised topics, such as HIV, and run parallel activities that empower participants to serve as leaders in their communities.

Strategic Goals

In 2019 Brass for Africa set out a strategy taking the charity through to 2023. The strategy is aimed around the four strategic goals set out below. The Trustees believe that focusing on these four areas will increase the positive impact on our beneficiaries and the communities they live in.

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Charity Reg No. 1149863 Company Reg No. 8256267

1 - Gender Equality:

Creating space for adolescent girls and young women in society.

Girls and women in the communities we work in still have to go against historical inequalities to make any achievements. Our programming will focus on activities that target girls and deliberately create spaces for them to learn and compete equally with their male counterparts.

2 - Disability Inclusion:

Growing up as a disabled child in a society that is not especially sensitive to the challenges of persons with disability can be a dream killer.

Brass for Africa will use music to ensure that as many children and young people with disability get the opportunity to showcase their potential and demonstrate that all they need is opportunity and not sympathy.

3 - Communities Empowered to Address Issues:

Brass for Africa works in and with different communities to bring about positive change making community empowerment a core value that we believe in.

Both natural and manmade issues affect people living in informal settlements in Africa. Empowering communities by developing resilience and leadership can help them recover and re-join the paths of development again.

4 - Workforce Preparedness:

Preparing young people for self-sustainability is key in helping them succeed in life. Our beneficiaries can grow and become professional musicians, be part of a band that can bring them income, but the best part of this is that they develop skills and knowledge that will give them ability to navigate life in whatever they do.

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Charity Reg No. 1149863 Company Reg No. 8256267

REFERENCE AND ADMINISTRATIVE DETAILS

Directors and Trustees:

J Trott MBE (Executive Director/CEO) C Delmar R Dow (Chair) S Drummond P Torrington E Burrowes

Registered Office: 65a Oxford Road Wokingham Berkshire RG41 2YH

Registered Number: 8256267

Charity Number: 1149863

Patrons: A Balsom OBE G Barker MBE

Bankers: Metro Bank One Southampton Row London

Independent Examiner:

Andrew Beet FCA Rice Associates Limited Market Chambers 3-4 Market Place Wokingham RG40 1AL

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Charity Reg No. 1149863 Company Reg No. 8256267

STRUCTURE, GOVERNANCE AND MANAGEMENT

Brass for Africa has charitable status and is also a company limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on the 17[th] October 2012.

Brass for Africa is governed by its Memorandum and Articles of Association.

Objects of the Charity:

The Charity’s objects are to relieve sickness, to promote and protect good health and advance education for the benefit of the public, in particular but not exclusively in the subject of music by supporting projects and work at The Good Shepherd Home and the Bethlehem Orphanage in Kampala and elsewhere as the Trustees in their absolute discretion think fit, with a view to supporting their development in achieving their full physical, mental and spiritual capacities to enable them to participate in society as responsible citizens.

Project location:

Brass for Africa has initiated and continues to support several projects in and around Kampala, Mpigi and Kalangala in Uganda, several projects in Monrovia, Liberia and in Kigali, Rwanda.

Trustees:

All of the Directors of the Company are also Trustees of the Charity.

Selection Criteria for Trustees

  1. Trustees must be committed to the aims and objectives of Brass for Africa.

  2. Trustees should be prepared to give their time regularly and willingly for the running of the Charity.

  3. Trustees will have experience and skills necessary to forward the Charity’s development.

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Charity Reg No. 1149863 Company Reg No. 8256267

PUBLIC BENEFIT

For the individual, mainly but not exclusively children and youths: music education is an excellent personal development tool promoting self-esteem, self-confidence, self-belief and the ability to express oneself artistically. Dependent on ability, the individual may use the skill and ability to play music as a means to provide for oneself in adulthood. The opportunity to be employed by Brass for Africa as a teacher is providing aspiration and direction to many young people engaged in our programmes.

For the community: the benefits to the community are substantial. Besides the obvious benefit of having the pleasure of listening to music within the community, community music helps to build social skills, improves interpersonal relationships, increases self-esteem, increases peer support and supports other social goals within the community. A brass band, in our case, can provide a sense of identity to a struggling community and can also provide the means of support and promotion and awareness of the community's difficulties. Brass for Africa's objects of employing the skills of one disadvantaged community to benefit another disadvantaged community provides a benefit to both communities financially and developmentally.

PARTNERSHIPS

During the reporting period, Brass for Africa has continued to strengthen its services and partnerships. The Charity strives to create partnerships based on equality, respect, integrity, transparency, accountability and the sharing of best practice. Brass for Africa aims to enhance the capacity of their partners, empowering them, collaborating and learning with them to build a sustainable future for the children and the communities together they serve. Operational and implementing partnerships in the areas of operation, namely Uganda, Liberia and Rwanda are key to Brass for Africa delivering high impact and meaningful interventions to our beneficiaries.

VOLUNTEERS AND VISITS

Brass for Africa is extremely grateful to the skilled and motivated volunteers that have been involved with the Charity's projects over the years. The skills, knowledge, experience and enthusiasm that teachers, composers, conductors and technicians have shared with the Brass for Africa projects is invaluable. The contribution of these volunteers has been hugely beneficial to successfully achieving the objectives and aims of the Charity.

Due to the COVID -19 pandemic, within this reporting period there was only one international visit to Brass for Africa Uganda in January. The lack of international visitors and volunteers was missed greatly as not only do our guests bring valuable knowledge and skills to share, but they can also advocate for the charity upon return to their home countries.

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Charity Reg No. 1149863 Company Reg No. 8256267

INTERNSHIPS

Brass for Africa continued the partnership with Kolping Youth Services in Germany providing 12-month internships in our Monitoring & Evaluation department for two German students. The two interns arrived in September 2019 but were recalled to Germany in March 2020 due to the COVID -19 pandemic. Unfortunately, the planned resumption of this excellent scheme in Sept 2020 for two new interns from Germany was postponed indefinitely, again due to COVID -19 restrictions.

In March 2020, Brass for Africa Director of Music Education and Executive Director visited Oxford University and held interviews and auditions to select summer interns through the Oxford University Careers Services. Two excellent candidates were selected but unfortunately lockdown in both Uganda and UK meant that it was not possible for these internships to go ahead as planned.

THE ALISON BALSOM FELLOWSHIP

During this reporting period, Brass for Africa’s Patron Alison Balsom OBE, renewed support for The Alison Balsom Fellowship position.

The Fellowship continues to support the Director of Music Education

Lizzie Burrowes continues in this position and our Trustees and beneficiaries continue to see the huge benefit of having a dedicated, professional and talented music educator based full time in Kampala training, mentoring and supporting our local teaching team.

Increased musical attainment, improved organisational structure and professionalism has ultimately resulted in a greater impact to our beneficiaries and staff.

Permission granted by the Charities Commission for Lizzie to remain on the board of trustees with conditions to ensure no conflict of interest would arise remains in place.

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Charity Reg No. 1149863 Company Reg No. 8256267

ACHIEVEMENTS AND PERFORMANCE

2020 IMPACT SNAPSHOT

DESPITE COVID-19, THE LOCKDOWN AND CLOSURE OF MANY PROGRAMMES, WE STILL REACHED 507

DISADVANTAGED CHILDREN AND YOUNG PEOPLE ACROSS UGANDA, RWANDA AND LIBERIA WEEKLY

WE DELIVERED

1340

MUSIC AND LIFE-SKILLS LESSONS. 1230 IN PERSON AND 110 VIRTUALLY THROUGH E- LEARNING.

WE LAUNCHED

WE MANAGED TO CONTINUE WORKING WITH 14 LOCAL COMMUNITY-BASED PARTNERSHIPS

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NEW PROGRAMME WITH OXFAM VOICES TO SUPPORT CHILDREN AND YOUNG PEOPLE WITH AUTISM IN UGANDA

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Charity Reg No. 1149863 Company Reg No. 8256267

Overview:

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Charity Reg No. 1149863 Company Reg No. 8256267

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Charity Reg No. 1149863 Company Reg No. 8256267

Key Achievements and Innovations:

Key Challenges

Training:

Brass for Africa continued its successful programme of developing junior music and life-skills teachers through our “Future Talent Programme”. Five new apprentices, formerly students and beneficiaries of our music and life-skills programmes, were selected to join the teaching team in Kampala during the reporting period. As well as musical development, Brass for Africa teachers undertake monthly personal and professional development sessions covering such subjects as personal finance and budgeting, mental healthcare, public speaking and presenting, professional etiquette and behaviour. This training gives our teachers, the skills, confidence and ability to live independently, be successful in the workplace and set a good example to their students and peers. Despite all of the difficulties posed during 2020, seven BfA teachers passed Associated Board of the Royal Schools of Music Grade 5 theory exams during the reporting period.

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Charity Reg No. 1149863 Company Reg No. 8256267

Life-Skills Training:

Brass for Africa’s bespoke integrated music and life-skills programme continues to be delivered to all of our participants in order to equip young people with life-skills to understand who they are, appreciate where they are going and understand what challenges they may face along the way.

The programme aims to assist children to adopt positive and adaptive behaviour, develop confidence, encourage school attendance, awareness of rights and gender-based discrimination and provide peer support groups. It also aims to provide information and guidance on critical issues affecting them. The local content created programme aims to nurture and train the eight key attributes as identified by BfA as beneficial for the development of young people on our programmes. The eight key attributes making up our life-skills curriculum are: Self Confidence, Leadership, Teamwork, Concentration, Problem Solving, Communication, Grit and Perseverance and Resilience.

Life-Skills curriculum Co-Creation development continued throughout 2020 lockdown through zoom workshops led by our Life-Skills officer in Kampala.

Many participants have sighted these life-skills, such as resilience and communication, as extremely useful when dealing with the challenging conditions of lockdown in Kampala.

Instruments and Instrument Repair:

Brass for Africa continued to receive a small number of donated second-hand instruments during the reporting period, although because of very limited access to our UK storage facility and the inability to ship any instruments to Africa during the period the charity had to decline or postpone a number of instrument donation offers. Freighting to Africa is extremely costly in normal times, but with reduced airline flying and reduced freight capacity the availability and cost of shipping was prohibitive during the period.

Brass for Africa Instrument Repair Workshop continued to operate throughout the period maintaining and repairing the limited instrument stock in Uganda. Spare parts and consumables are not available in Uganda and this did cause some difficulties in country, apart from spares hand carried out by re returning Director of Music Education in October, we were unable to resupply the workshop regularly. We are grateful to Dawkes Music who continue to be very supportive in this area of our operation.

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Charity Reg No. 1149863 Company Reg No. 8256267

Welfare and Local Organisation Support:

Without the basics of life, many of the young people participating in our music programmes would not be able to thrive and prosper. During the very difficult period Brass for Africa’s support in this area was vital.

This reporting period Brass for Africa continued to fund the operational costs of the Mummy Foundation (MF) facility in the Katwe community in Kampala. The Charity supported the education of 64 young girls from the Katwe slum area and funded 9 key positions within the organisation. The Mummy Foundation originated as a safe place for the young girls living in the Katwe slum to go to during the day if they were not in education. Brass for Africa has long supported the Katwe community and in 2014 funded the building of a new Mummy Foundation facility. This facility is now a registered NGO and kindergarten, predominantly for girls, and has become a hub of the community. In addition to the existing music programmes of singing and cultural dance delivered to the young girls attending the Foundation, Brass for Africa continues to provide brass music education to the girls attending along with other children from the surrounding Katwe community.

In March and due to Covid-19, MF were unable to generate any income independently and to save this much valued facility in the heart Katwe, BfA doubled their support to ensure that no staff member was without a salary, to ensure the facility upkeep and to ensure that the children of the centre still had access to learning, albeit from a remote setting. Additionally, BfA Uganda senior office staff assisted the MF management team with development and training.

BfA continued to support the M-LISADA Organisation, through the partial funding of a key staff role within their organisation.

Brass for Africa continues to provide funding for the music department at the Tender Talents Magnet School, which has 350 students from poor and underprivileged backgrounds. All students benefit from Brass for Africa funded music education.

Tender Talents Magnet School use agricultural land to grow crops to feed the school children. When the crops failed during the reporting period BfA granted from the “crisis fund” to allow the purchase and planting of new seeds.

“Crisis fund” grants were also issued to a number of smaller partner organisations to assist with costs during the very difficult “lockdown” period.

BfA continued Tertiary Education support for two young people from within the Brass for Africa community. These individuals work as music and life-skills teachers for the Charity whilst continuing to study for their degrees. Additionally, two of our beneficiaries were awarded partial scholarships to study a certificate in music from the African Institute of Music (AIM) through skills they developed while attending BfA music and life-skills sessions. BfA funded the balance to enable them to attend this course.

The Charity continues to provide ongoing comprehensive health care insurance to all of our young teachers and staff in Kampala. The ability to receive timely and reputable healthcare is hugely important and reassuring for our staff.

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Charity Reg No. 1149863 Company Reg No. 8256267

Risk Management:

The Trustees and senior staff identify and review the major risks to which they believe the Charity is exposed to, particularly those related to programmes, finance, fundraising and child safeguarding, on an on-going basis; and work to ensure that appropriate controls are in place to provide reasonable assurance against fraud, negligence, carelessness and error. Risks are discussed at regular Trustee meetings and operationally with the Senior Management Team as risks are identified.

Brass for Africa also works closely with their partners in Africa, through hosting quarterly partner days, to deliver an appropriate risk-managed portfolio of activities. Although face to face meetings were not possible during this period, ongoing communication with partners continued.

Specific COVID related Risk Assessments and Management strategies were implemented during the reporting period. These assessments were continually reviewed in line with government advice and best practice. Training was given to senior management on how to conduct quick and “in-field” risk assessments in changeable operating environments.

Going Concern: COVID-19 assessment

A year in and the pandemic is still having a major impact on all areas of Brass for Africa operations and fundraising.

All three African countries in which we work, have had restrictions imposed and changed at very short notice as their relevant governments seek to mitigate the impact of growing infections and hospitalisations.

As you can see from the activities reported on for this period, Brass for Africa is well respected by partner organisations and Government departments and works continuously with them to ensure that the charity maximises its positive impact on individuals and communities, in a safe and sustainable way.

The BfA team have learned many new skills through the pandemic and are agile and able to react quickly but responsibly to needs that we become aware of due to the close relationships we have built with community leaders and beneficiaries.

Although the figures report an increase in funds raised, these funds are well below targets set before the COVID pandemic. The inability to hold BfA events and for supporters to hold their own events during the reporting period has impacted fundraising hugely and continues to do so for 2021.

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Charity Reg No. 1149863 Company Reg No. 8256267

PLANS FOR 2021

To reopen and restart programmes closed due to COVID as and when possible.

During this reporting period Brass for Africa were again invited to bring a performing group of musicians from Uganda to perform with youth groups in Switzerland and at the prestigious Lucerne festival in August 2021. With the interruption of the Covid-19 epidemic, the tour was unable to go ahead as planned in August 2021. The festival organisers have invited the BfA musicians to attend in summer 2022.

The continuation of our “Future Talents” programme where we will identify and engage new talent from beneficiaries in our outreach programmes, with a potential view to future employment with our organisation.

Launch of a specific fundraising and awareness campaign in early 2021 to specifically support the BfA Gender Equality key strategy pillar.

Roll out and recruitment of a Brass Music Intern in association with a Music College or Conservatoire. This placement of a high-level brass player will assist the Director of Music Education in raising the technical skills and musical development of our teachers and in turn our beneficiaries.

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Charity Reg No. 1149863 Company Reg No. 8256267

FINANCIAL REVIEW

In 2020, Brass for Africa's income totalled £567,590, whilst expenditure amounted to £315,117 resulting in a surplus for the period of £252,473. The Charity's funds at year-end were £340,121 of which £122,540 were for restricted purposes.

There was a significant increase in income during this reporting period, mainly due to a large donation to specifically support development costs for two years.

Expenditure in this period was less than last year. Reduced expenditure was mainly due to the COVID-19 pandemic restricting programme delivery and the associated programme operating costs and the lack of exceptional costs associated with foreign tours and events.

UK core costs for development and administration, although significant, continue to be funded specifically for these purposes by a private donor and not through general fundraising.

There was a decrease in expenditure on Charitable Activity in Africa, which was due to reduced operational costs brought about by the restrictions of the COVID -19 pandemic.

A portion of the income and associated expenditure (£27,792) in this reporting period is in the form of Gifts in Kind for Donated Services of an Administration Manager.

Our income continues to derive from the generosity of individuals, corporates, trusts, fund raising events and those raising funds for us through holding their own events. During this period our income from all sources was less than the previous reporting period, except income from individual donations which saw an increase. COVID–19 impacted on donor events and sponsorship particularly, but there was increased individual donations as a result of a campaign to attract regular monthly givers, and the one-off two-year development funding mentioned above.

Individual Donations totalled £401,147 and Donor Events and Sponsorship events in 2020 accounted for £14,226 of income.

Charitable Trust income was down on the previous period totalling £103,613 in 2020 (£59,920 restricted), along with a fall in Corporate Donations totalling £19,000. Our experience was that there was an increase in the number of applications by many other organisations for Trusts and Grants generally, and that many Trusts and Grants switched to specific COVID-19 support. Corporates were also hard to engage as many organisations were reviewing their CSR programmes in light of the pressures brought about by the Pandemic, and staff working from home.

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Charity Reg No. 1149863 Company Reg No. 8256267

We continued to benefit from non-cash benefits from our partners and supporters in particular from donated used brass instruments and donated administrative services. Non-cash benefits have made a huge difference in allowing the Charity to carry out its charitable aims. Brass for Africa Trustees recognise that without this support it could not function so efficiently or achieve so much. A careful watch is kept on this hidden income so as to be fully aware of its impact in the event of withdrawal.

The Charity continues with minimal UK costs outside of that spent on raising funds. Fundraising costs this period has decreased slightly to £78,008, however the spend on charitable activities at £228,478 represents 73% of total expenditure. Whilst music training, education and performance costs continue to make up over 98% of our charitable expenditure, we continued to help support the basic needs of a number of our projects through grants for feeding, welfare, crisis relief needs, as well as provide funding for instrument repair and supply of music equipment.

This has been a difficult period for growth and development both in Africa and in the UK because of the global pandemic. We have continued to adapt new and varied approaches to attain funding by the use of online webinars and performances and increased social media and newsletters to engage and inform donors and supporters.

Although confident, the year ahead will be even more challenging as we seek funds to sustain our activities due to the continued effects of the ongoing COVID -19 pandemic.

The Trustees' reserve policy is to hold 3 months of funding for core music programmes and teacher funding.

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Brass '. forAfrica Charlty Reg No. 1149863 Company Reg No. 8256267 RES NSIBILITIES OF E TRVS The Trustees. who are also the directors of Brass for Afrlca for the purpose of company law. are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. including the income and expenditure. of the charitable company for that year. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them Consistently. observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent.. state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements: and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees afe responsible for keeping adequate accounting records that disclose with reasonable accuracyat any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Board of Trustees on Signed on behalf of the Board of Trustees Director and Trustee 18

Charlty Reg No. 1149863 Company Reg No. 8256267 forAfrica INDEPENDENT BRASS FOR AFRICA MINERg5 REPORT TO TrUSTEES OF I report to the Charity trustees on my examination of the accounts of the company for the year ended 31 December 2020 which are set out on pages 20 to 25. Responslbllltles and bas18 of report As the charity's 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 satisfied myself that the accounts of the company are not required to be audited under Part16 of the 2006 Act 2nd 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.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5){b) of the 2011 Act. Independent examinerfs report Since the company's gross income exceeded £250,000 your examiner must be a member of body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act,. or the accounts do not accord with those accounting records.. or 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 f8ir' view which is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concernsand have corne across no other matters in connection with the examination to which at ntion should be drawn in this report in order to enable a proper understanding of the acc nts to be reached. eet CA Date. Rice s Limited Market bers 3-4 Market Place Wokingham RG40 1AL sociat 19

Charity Reg No. 1149863 Company Reg No. 8256267

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2020

(incorporating an income and expenditure account)

Note
Income from:
2
Donations and legacies
Other trading activities
Expenditure on:
3,4
Costs of raising funds
Expenditure on charitable activities
Total income		 Unrestricted
funds
Restricted
funds
Total 2020
Total 2019
£
£
£
£
379,593
186,185
565,778
385,073
1,812
-
1,812
4,465
381,405
186,185
567,590
389,538
80,788
-
80,788
86,960
111,300
97,723
209,023
325,550
Governance costs 25,306
-
25,306
13,600
8
Total funds carried forward
Total funds brought forward
Net income/(expenditure) before
transfers
Net movement in Funds
Reconciliation of funds:
Transfers between Funds
Total expenditure		 217,394
97,723
315,117
426,109
164,011
88,462
252,473
36,571
-
19,075
(19,075)
-
-
183,086
69,387
252,473
36,571
-
34,495
53,153
87,648
83,456
217,581
122,540
340,121
46,885

The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derives from continuing activities.

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Brass forAfrica Ch8rSty Reg No. 1149863 Company Reg No. 8256267 AT 31 DKEMBER 2020 2020 Flx•d aM•t• rangible awls 4,923 4,923 7,358 7,358 Cwront 08•Ot• Debrors Cash at bank 8nd in hand 29.018 312 671 347.689 40.776 86.326 Llabllltl•• Creditors: Amounts falling due withln ong yegr 33S.198 80.290 340.121 87.648 Fund8 of tho Charlty Unrestricted funds Restricted income funds 224.081 116.040 340,121 34.495 53.153 87.648 ThÈ chwi1￿8 ¢ompany IÈ entitled to exemmion from audii under section 477 of th• Co¥np8nies Aet 2006 for the eriod ended 31 Deeembei 2020. The MeMi￿r5 have not required the ch8ritJle comwy to libtain w audt of it# lirwi¢lal stetement8 for the perlod ended 31 Decembe¥ 2020 in ￿c01￿ce with seciion 476 of the CompAnies Act 2006. The director5 8cknr)WIed￿ iheir responsibilliie8 for: al en6uriTrg that th8 choriiknle ¢omrAqny keep8 ￿cOUntIng records ihat ¢omk4y with Se¢tion 386 of the Comwies Act 2006. and bl financi4 $tatemeniS which give a true and lait wew of the State of allairs ol The charIt￿e comwnv 8t the end of each financial year ol its SUr￿Ul or deficii for each financial year in aecordance with th requirements ol Section 396 and which otherwise CoM￿Y with the requirements ol the Cx}m￿gnies Act 2006 relating to financial 8tatement8. so fw ￿ 8ppIc8ble to the chwi18ble comFWY. The8¢ ￿n￿CId $tatgmenls have been preFered in ￿COrd$nca with the special provision8 of wt 15 of tho lyn￿leS Aci 2006 relating io 8mdl ¢haritaLle comw)ies end with the Financ 'd Reporting st￿(￿rd 102. Th¢ financi￿ statements wore apwoved by the Board of Truste6s on behalf ol the board of drectors tfvsieas ty: Signed o J Trott Director and Trustee 21

Charity Reg No. 1149863 Company Reg No. 8256267

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020

Charity Information

Brass for Africa is a charitable company limited by guarantee incorporated in England and Wales. The registered office is 65a Oxford Road, Wokingham RG41 2YH. The charity is a public benefit entity as defined by FRS 102.

1. Accounting Policies

a) Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis. There are no material uncertainties related to events or conditions that cast any significant doubt about the ability of the company to continue as a going concern. The financial statements are prepared for the year ended 31 December 2019.

b) Accounting convention The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

c) Preparation of the accounts on a going concern basis As discussed more fully in their report, the trustees have considered the likely impact of Covid-19 on the charity. They have also considered the reserves available and expressions of support from donors and have reached the conclusion that the charity is a going concern.

d) Funds Accounting

Funds held by the charity are either: Unrestricted general funds - those that can be used in accordance with the charitable objects at the discretion of the trustees; or

Restricted funds - those that may only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for specific stated purposes. e) Income

All income, including tax reclaimed, is included on the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income is deferred where it represents a payment in advance for a specific event which will not take place until a future accounting period, except for sponsorship for charity challenges.

Interest receivable is included in the accounts in the period in which it is earned.

f) Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised under the following conditions: Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity and when their value can be ascertained with reasonable accuracy; Gifts in kind for use by the charity valued as material (over £500) are included in the SOFA as income when receivable. Corresponding amounts are included in expenditure. Gifts in kind for conversion to cash are accounted for when sold.

g) Donated services and facilities

These are only included in income (with an equivalent amount in expenditure) where the benefit to the charity is reasonably quantifiable, measurable and material (over £500). The value placed on these resources is the estimated cost to the charity of acquiring the service or facility received.

h) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

i) Expenditure

Expenditure is accounted for on an accruals basis where practicable to do so and has been classified under headings that aggregate all cost related to the category. Expenditure on overseas projects is accounted for as incurred. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

j) Fixed Assets and Depreciation

Tangible fixed assets with a value of over £1000 are capitalised and are stated at cost less depreciation. Depreciation is at a rate calculated to write off the cost over its useful life. Motor Vehicles Over 4 years

k) VAT

Value Added Tax is not reclaimable by the Charity and, as such, is included in the relevant costs in the SOFA.

22

Charity Reg No. 1149863 Company Reg No. 8256267

2. Income

Individual donations
Donations and legacies		 Unrestricted
Restricted
Total
£
£
£
279,482
121,665
401,147
2020		 2019
Total
£
179,796
Donor events and sponsorship
Corporate donations
Grants and Charitable Trust Donations
Bequests and legacies
Gifts in Kind and Donated Services		 9,626
4,600
14,226
19,000
-
19,000
43,693
59,920
103,613
-
-
-
27,792
-
27,792		 20,166
21,402
135,917
-
27,792
Total 379,593 186,185565,778
385,073

Donated services totalled £27,792 (2019: £27,792) and represents bookkeeping, development manager and accountancy services and administrative support services

Gifts in Kind and Donated Services are matched with comparable expenditure over relevant areas of activity in the charity.

Event & challenge income
Trading income
Total
Other trading activities		 Unrestricted
Restricted
Total
£
£
£
750
- 750
1,062
- 1,062
1,812 -1,812
2020		 2019
Total
£
3,701
764
4,465

Trading income includes sales of BfA branded goods, donated musical instruments and sales of African craft goods purchased from BfA funded projects.

3. Expenditure

Total Cost 2020
£
6,948
Event & challenge costs
6,230
67,418
Other fundraising costs
167
80,788
Total Cost 2020
£
Training, education and perfomance costs
204,772
25
Welfare and local organisational support
4,226
209,023
Total Cost 2020
£
25,306
Publicity and marketing, including website
Third party donor administration costs
Costs of raising funds
Provision of brass instruments, equipment and instrument repair
The charity works in Uganda ,Liberia and Rwanda, the majority of charitable expenditure was through supporting projects in Uganda.
Governance costs
Expenditure on charitable activities
Accountancy, Inspection and other fees		 Total Cost 2020
£
6,948
Event & challenge costs
6,230
67,418
Other fundraising costs
167
80,788
Total Cost 2020
£
Training, education and perfomance costs
204,772
25
Welfare and local organisational support
4,226
209,023
Total Cost 2020
£
25,306
Publicity and marketing, including website
Third party donor administration costs
Costs of raising funds
Provision of brass instruments, equipment and instrument repair
The charity works in Uganda ,Liberia and Rwanda, the majority of charitable expenditure was through supporting projects in Uganda.
Governance costs
Expenditure on charitable activities
Accountancy, Inspection and other fees		 2019
£
4,169
34,110
48,030
651
86,960
2019
£
321,278
547
3,725
325,550
2019
£
13,600
25,306 13,600

Governance costs includes £4,300 (2019: £4,300) payable to the charity’s independent examiner.

23

Charity Reg No. 1149863 Company Reg No. 8256267

4. UK Support costs

UK costs are directly apportioned to fundraising, governance or charitable activites where possible.The exception is administrative support costs which have been apportioned to fundraising (25%) andgovernance (75%). All other costs have been apportioned to charitable activities or fundraising as appropriate.

Administrative & fundraising support for charity
TOTAL
Insurance
Nature of Expenditure
Printing & Stationery
Accounting software & book-keeping services		 Total Cost 2020
£
711
5,923
27,792
42
34,468		 2019
£
549
6,376
27,792
-
34,717

5. Fixed Assets

Tangible assets
Motor Vehicles
Cost
B/f
Additions
Disposals
C/f
Accumulated depreciation
B/f
Charge for the period
Disposals
C/f
Net Book Amount		 Office Equipment
Motor Vehicles
Total Cost 2020
£
13,762
11,245
25,007
1,187
-
1,187
(177)
-
(177)
14,772
11,245
26,017
6,404
11,245
17,649
3,551
-
3,551
(106)
-
(106)
9,849
11,245
21,094
4,923
-
4,923		 2019
£
23,015
2,735
(743)
25,007
12,004
5,942
(297)
17,649
7,358

6. Debtors: Amounts falling due within one year

Prepayments
Other debtors
7. Creditors: Amounts falling due within one year
Trade creditors
Deferred income
Accrued expenses
There are no long term financial commitments.		 2020
£
9,644
19,374
29,018
2020
£
-
-
6,491
6,491		 2019
£
18,447
22,329
40,776
2019
£
-
-
6,036
6,036

24

Charity Reg No. 1149863 Company Reg No. 8256267

8. Analysis of Funds

Fund Balance at
31.12.19
Income
Expenditure
Movement
between
funds
Balance at
31.12.20
£
£
£
£
£		 Balance at
31.12.19
Income
Expenditure
Movement
between
funds
Balance at
31.12.20
£
£
£
£
£
General Fund
Mummy Foundation Fund
Instrument Workshop Fund
Welfare Support Funds
Educational Support Funds
Music Delivery Funds
Fellowship
Analysis of Net Assets Between Funds
Fund balances at 31 December 2020 are represented by:
Fixed assets
Debtors
Cash at bank and in hand
Creditors
Net Assets		 34,495
399,096
185,085
(24,425)
224,081
-
33,250
10,410
-
22,840
-
5,944
448
-
5,496
4,243
9,033
8,846
-
4,430
527
4,533
4,523
-
537
34,381
45,925
40,368
11,925
51,863
14,002
37,500
33,128
12,500
30,874
87,648
535,281
282,808
-		 340,121
Unrestricted
Restricted
Total Funds
£
£
£
4,923
-
4,923
21,549
7,469
29,018
201,468
111,203
312,671
(3,859)
(2,632)
(6,491)
224,081
116,040
340,121		 2019
£
11,011
39,146
82,478
(8,416)
124,219

9. Trustees

Trustee, J Trott continues to devote his time and efforts leading the Charity as Executive Director / CEO on a voluntary and unpaid basis. One Trustee, E Burrowes received remuneration of £20,357 (2019: £13,035) in connection with her full time role for Brass For Africa as Director of Music Education in Uganda. The remuneration relates to a contract of employment between Brass For Africa and the trustee in accordance with the charity's articles of association. This cost is fully funded by an individual donation specifically restricted to cover this much needed position in Africa. Two (2019: two) trustees were reimbursed a total of £1,860 (2019: £3,707) for travel and subsistence expenses. Note should be made that two trustees made donations to the value of £245,793 (2019: £83,894). A further donation of £27,792 (2019: £27,792) was received as gifts in kind from one trustee.

10. Related Party Transactions

The charity reimbursed expenses related to fundraising of £247 (2019: travel costs and reimbursed travel expenses for fundraising events of £1,018) for a relative of a trustee.

11. Staff costs

The financial statements include UK employment costs (including those received as gifts in kind) as follows:

Salaries and wages Total Cost 2020
£
85,357		 2019
£
60,370

Social security costs		 8,180 5,264
Pension costs 1,965 2,265
95,502 67,899
No employees had employee benefits in excess of £60,000 (2019: nil).

The average monthly head count including staff provided as donations in kind, was 3.0 staff (2019: 2.6 staff) and the average monthly number of fulltime equivalent employees (including casual or part tyime staff) during the year were as follows: Note should be made that all of these positions are either provided as gift in kind donations or funded from a donation that is specifically restricted to funding that position.

either provided as gift in kind donations or funded from a donation that is specifically restricted to funding that position.
Training & education
Fundraising
Administrative		 2020
1.00
1.25
0.75
3.00		 2019
1.81
0.62
0.15
2.58

25