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← Brass For Africa

2023-12-31-accounts

Charity Reg No. 1149863 Company Reg No. 8256267

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2023

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Charity Reg No. 1149863 Company Reg No. 8256267

TABLE OF CONTENTS MISSION AND VISION................................................................................................................................... 3 WHAT WE DO ............................................................................................................................................... 3

STRATEGIC FOCUS AREAS ........................................................................................................................................................... 4 1 - Gender Equality: ............................................................................................................................................................... 4 2 - Disability Inclusion: ........................................................................................................................................................... 4 3 - Community Empowerment: .............................................................................................................................................. 4 4 - Workforce Readiness: ....................................................................................................................................................... 4 5 - Fulfil Musical Potential: ..................................................................................................................................................... 4 REFERENCE AND ADMINISTRATIVE DETAILS ................................................................................................ 5 STRUCTURE, GOVERNANCE AND MANAGEMENT ........................................................................................ 6 Objects of the Charity: ................................................................................................................................................................ 6 Project location: ......................................................................................................................................................................... 6 Trustees: .................................................................................................................................................................................... 6 PARTNERSHIPS ............................................................................................................................................. 7 Refugee Response: ..................................................................................................................................................................... 7

Other Partners:........................................................................................................................................................................... 7 VOLUNTEERS AND VISITS ............................................................................................................................. 8 INTERNSHIPS ................................................................................................................................................ 8 THE ALISON BALSOM FELLOWSHIP .............................................................................................................. 9 NEW TRUSTEES ............................................................................................................................................ 9 IMPACT AND OVERVIEW ............................................................................................................................ 10 Participants Statistics ............................................................................................................................................................... 10 Statistics by Location (Music & Life-Skills Participants) ........................................................................................................ 10 Statistics by Focus Area ........................................................................................................................................................ 10 Sessions .................................................................................................................................................................................... 11 Events....................................................................................................................................................................................... 11 Overview by Quarterly highlights ............................................................................................................................................. 12 The Triple A Survey................................................................................................................................................................... 17 Reducing Girls’ Dropout from the age of 15 ......................................................................................................................... 17 Training ................................................................................................................................................................................ 18 Other Support Initiatives ..................................................................................................................................................... 18 Instruments and Instrument Repair ..................................................................................................................................... 19 Key Challenges ..................................................................................................................................................................... 19 RISK MANAGEMENT .................................................................................................................................. 20 GOING CONCERN ....................................................................................................................................... 20 PLANS FOR 2024 ......................................................................................................................................... 21 FINANCIAL REVIEW……………………………………………………………………………………………………………………..………..22 TRUSTEES RESPONSIBILITY STATEMENT………………………………………………………………………………………..………23 INDEPENDENT EXAMINERS REPORT………………………………………………………………………………………………..…….24 FINANCIAL STATEMENTS…………………………………………………………………………………………………………………..…..25

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Charity Reg No. 1149863 Company Reg No. 8256267

MISSION AND VISION

Brass for Africa’s mission is to empower thousands of disadvantaged children and young people in Africa to significantly and positively transform their lives. Combining rigour and creativity, we will be a world leader in driving social impact and social justice through music.

And our vision is that all young people and their communities have the opportunity to fulfil their potential and thrive.

WHAT WE DO

Brass for Africa is creating brighter futures through music. Brass for Africa delivers a number of interventions through music education integrated with life-skills training and reached 3,860 disadvantaged children and young people with Music & Life-Skills lessons in Uganda, Liberia and Rwanda, during this reporting period. A further 62,000 people were reached through awareness campaigns for mental health, education, gender and refugees. Working with community-based organisations (CBO’s), Brass for Africa's team of local Music & LifeSkills 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:

Our programmes provide a safe space and creative outlet for at risk youth, including refugees, those in conflict with the law, those living in informal settlement 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/AIDS, and run parallel activities that empower participants to serve as leaders in their communities.

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STRATEGIC FOCUS AREAS

In 2019 Brass for Africa set out a strategy taking the charity through to 2023. In the last quarter of 2022, the Senior Management Team (SMT) and Trustees revised and agreed a new five-year strategy taking the organisation forward to 2028. The strategy defines the five strategic focus areas set out below, with associated Key Performance Indicators (KPI’s) to track progress and impact.

1 - Gender Equality:

Girls and young women in the communities we work must go against historical and modern inequalities to make any achievement possible. Our programmes focus on activities that empower girls and deliberately create spaces for them to learn and collaborate equally with their male counterparts.

2 - Disability Inclusion:

Growing up with a disability in a society that is not sensitive to one’s challenges can be extremely limiting, frustrating, and isolating. We use music to ensure that children and young people living with a disability get an equal opportunity to showcase their potential and thrive.

3 - Community Empowerment:

Both natural and man-made issues affect people living in informal settlements in Africa. We work in partnership with different communities to bring about positive change. We enable and empower communities to tackle their issues by creating and nurturing game-changers and enhancing resilience.

4 - Workforce Readiness:

Through our integrated Music and Life-Skills training, performance opportunities and career support, we are committed to preparing the young people we work with to be able to take on the next challenge in their lives.

5 - Fulfil Musical Potential:

Everyone should have the opportunity to fulfil their potential. We create inspiring and engaging learning environments and performance opportunities for all students and teachers in our programmes. Whether to nourish the soul or lead to meaningful employment, we strive to develop talents to the fullest.

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Charity Reg No. 1149863 Company Reg No. 8256267

REFERENCE AND ADMINISTRATIVE DETAILS

Directors and Trustees: J Trott MBE - Executive Director R Dow - Chair C Delmar S Drummond P Torrington Resigned 04 Dec 2023 J Todd Appointed 01 Sept 2023 W Mills Appointed 01 Sept 2023 A Otiko Appointed 01 Sept 2023 O Jackson Appointed 01 June 2024 Y Munk Appointed 01 June 2024 S Peerboccus Appointed 01 June 2024 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 Kirk Rice LLP The Courtyard High Street Ascot Berkshire SL5 7HP

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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 not-for-profit 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, Kalangala and Yumbe districts in Uganda, several projects in Monrovia, Liberia and in Kigali, Rwanda.

Trustees:

All 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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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 potential opportunity to be employed by Brass for Africa 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, promotion and awareness of the community's difficulties. Brass for Africa's objects of employing the skills of one disadvantaged community to develop another disadvantaged community provides a benefit to both communities financially and developmentally.

PARTNERSHIPS

During the reporting period, Brass for Africa 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 that they serve.

Operating 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.

Refugee Response:

Partners in the refugee response in Uganda are;

Other Partners:

Other partners include schools, community setups, other NGOs, government ministries, and district authorities.

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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.

In the reporting period, volunteers contributed to the following.

Volunteer Freddie Coughlin visited our Kampala operation where he served successfully in supporting the Media and PR section of the organisation. His work contributed to the launch of The Weekly Mouthpiece , an internal edition reporting to the entire team the happenings within the organisation’s ranks. The Weekly Beat is also a regular internal impact accountability publication focused on our operation in Yumbe and the Bidibidi refugee settlement that was also inspired by Freddie’s work.

Volunteers Thomas and Valentina from Austria joined the team in July and supported the operation in areas of brass music technique development and advancing the field of inclusive learning under the Disability Inclusion focus area.

INTERNSHIPS

Brass for Africa was delighted to offer international and local internships during the reporting period. We hosted one Ugandan intern from Kampala’s Makerere University and one intern from Oxford University in the UK. Additionally, we continue to host two interns each year from the Kolping Youth Services in Germany under the German Federal Ministry of Economic Cooperation and Development - BMZ’s weltwärts initiative. The weltwärts partnership with Brass for Africa started in 2018.

Interns added value to the organisation in the following areas;

For the second year in a row, Brass for Africa was awarded Oxford University Career Services “ Gold Standard Internship Award ” for 2023.

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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 partially support the role of 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.

NEW TRUSTEES

During the reporting period, Brass for Africa set out to find and recruit new trustees to join the board as part of the governance strategy to support the expansion of the organisation and effective oversight of our operation.

Through the support of the Chair of Trustees, the Executive Director, and the Director of Development, three new trustees were selected whose skills and experience is best suited to provide the oversight and support that the executive team requires, and we have further strengthened our board in 2024.

The trustees have been registered with Companies House and The Charity Commission.

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Charity Reg No. 1149863 Company Reg No. 8256267

IMPACT AND OVERVIEW

Participants Statistics

We reached 3,860 disadvantaged children and young people across Uganda, Rwanda and Liberia during this reporting period. 41.5% Female and 58.5% Male.

- Statistics by Location (Music & Life Skills Participants)

----- Start of picture text -----
Distribution of Participants
100%
80%
60%
40%
20%
0%
Uganda Refugees Liberia Rwanda
(South Sudan & The
Democratic Republic
of Congo)
No. of Participants
----- End of picture text -----

Statistics by Focus Area

While the impact of the work we do is cross-cutting, projects are designed to achieve a particular outcome and engage specific groups of beneficiaries. We can classify the 2023 distribution of outcome target in the graph below.

----- Start of picture text -----
Focus Area Engagement
Disability Inclusion 9%
Workforce Readiness 23%
Fulfil Musical Potential 31%
Gender Equality 54%
Community
100%
Empowerment
----- End of picture text -----

Focus Area engagement estimation looks at the number of participants engaged directly with specific content relating to the focus area.

Disability Inclusion for instance looks at all the participants engaged in inclusive lessons and not just participants with a disability.

Similarly, Gender Equality will consider participant engaged with gender specific content, including male champions of change. Every input and activity contribute to the wider community empowerment efforts.

When looking at Fulfil Musical Potential; Whilst all the 3,860 participants are engaged in music lessons or musical activities, this graph focuses on the percentage of participants that passed musical assessments in 2023, were engaged in performing tours or passed auditions to join special bands like the All-Star Band.

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Charity Reg No. 1149863 Company Reg No. 8256267

Sessions

We delivered 3,919 sessions for Music and Life-Skills training, audio production, sound operator, therapy and learning for children with disabilities and healthcare clubs for awareness initiatives.

----- Start of picture text -----
Outreach Sessions
793
957
1,171
998
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
----- End of picture text -----

Some of the communities we work in are dynamic, experiencing people transitions all the time which explains the variations in session numbers. Specifically, the last quarter sees a drop in sessions due to;

Events

192 Events captured in the reporting period.

Focus Area No. of Events
Gender Equality 34
Community Empowerment 76
Disability Inclusion 16
Workforce Readiness 7
Fulflling Musical Potental 59
Total 192

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Charity Reg No. 1149863 Company Reg No. 8256267

Overview by Quarterly highlights

Quarter 1:

The first quarter of the year saw several anticipated changes implemented including changes in management and staff. The following events and milestones characterised the first quarter of 2023.

1 Bronze and Silver are part of Brass for Africa’s curriculum progression levels

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Charity Reg No. 1149863 Company Reg No. 8256267

Quarter 2:

The second quarter of the year saw the international tour of our Concerto Grosso “Kisoboka, Everything is Possible.” Six Brass for Africa Ugandan soloists travelled to Spain to perform with three orchestras in Valladolid, Murcia and Bilbao. This was the world premiere of the spectacular five-movement composition by Alan Fernie and Guy Barker MBE.

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Other notable events in quarter two include;

Quarter 3:

Quarter three was characterised by intense Music and Life-Skills training, covering nearly 1,200 training sessions for thousands of children and young people. This quarter also saw Brass for Africa officially join the Humanitarian International NGOs (HINGO) Forum, a platform for co-ordinating humanitarian work and for accountability.

Other notable events in quarter three included;

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Quarter 4:

Quarter four is the time that the team consolidates achievements of the year, evaluates and records lessons learned, and plans for the following year.

In December, Brass for Africa held a supporter’s event in London, to raise awareness and support for our Christmas Campaign. This campaign funds our Disability Inclusion focus area programmes. We were delighted to have ex-Brass for Africa Music & Life-Skills Teachers, now British Army Musicians, perform alongside visiting Brass for Africa Musicians from Uganda. This event also gave us the opportunity to announce and introduce our new Ambassador, the trumpet soloist Matilda Lloyd.

Other notable events in this quarter include

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Reducing Girls’ Dropout from the age of 15

The Triple A Survey

Over the years, our Monitoring & Evaluation (M&E) department observed that while the attraction for girls in the programmes was near equal to the boys at the onset of a project or recruitment, many girls dropped out of the programme when they reached the age of 15 or above. Some reasons for this were obvious; cultural norms where girls stay at home to do all the house chores while their male siblings are allowed to engage in other activities like sports, music, and other social engagements.

We sought to understand beyond the obvious reasons what the causal factors for this were. The 2023 Oxford University Intern was thus tasked with creating a study and using interviews and data analysis to establish the hidden causal factors. The study was titled “Triple A” and sought to establish how Attitude, Access and Ability affected their participation in the music programmes. The study was concluded, and the findings incorporated in onward programming.

GENDER EQUALITY

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

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Training

In 2023, we stepped up the efforts for obtaining accreditation of our training by Uganda’s Directorate of Industrial Training (DIT). By the end of the reporting period, our centres in Kampala and Yumbe districts had been assessed and passed as suitable for training and assessment by the DIT which would lead to our participants being able to attain the nationally recognised Uganda Vocational Qualification (UVQ).

Accreditation will be so valuable to the young musicians and professionals that we are producing. It means that instrumentalists, musicians, band trainers, audio producers, stage and sound operators can be assessed at Brass for Africa and issued a Uganda Ministry of Education recognized certificate under the Directorate of Industrial training as proficient in that particular occupation.

As part of the continuing effort in training, Brass for Africa took on a new education scholar for percussion, to be trained and later to join the teaching team. All teachers at Brass for Africa are alumni of our programme. In 2023, seven Brass for Africa Music and Life-Skills teachers applied for their ABRSM exams in either Performance or Theory.

The results in this reporting period were:

Performance exams: Three awarded Grade 5, One awarded Grade 6 and Two awarded Grade 7.

Theory exam: One awarded.

Other Support Initiatives

While Brass for Africa is not a re-granting entity, the charity responds to capacity development needs, welfare needs and crisis and emergency situations. Some areas where Brass for Africa has invested in capacity and responded to emergencies are listed below;

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Instruments and Instrument Repair

Brass for Africa continued to receive donated second-hand instruments during the reporting period in the UK. Currently these instruments will remain in storage until funding is secured to send them to Africa.

Brass for Africa instrument repair workshop continued to operate throughout the period maintaining and repairing the instrument stock in Uganda. We remain grateful to Dawkes Music in the UK who continue to be very supportive in this area of our operation.

Key Challenges

Increased Costs:

The global rise in cost of living impacted our costs of running the charity in 2023. Exponential rise in fuel prices particularly increased the cost of implementing projects. Brass for Africa operates an outreach model that requires trainers and project employees to be transported to the outreach sites. Vans drive an average of 2,000 kilometres weekly to reach the beneficiaries, many of whom live in remote locations.

To make the most out of the resources we have, the team in the field are constantly looking for and responding to needs in a systematic way ensuring that a single trip of the vehicle to a programme serves more people. Through smart scheduling, we often look for and find ways to increase our reach under the same allocated budget hence delivering better value for all the money donated. A case in point would be, where a programme is funded for girls under the Race for Equality campaign, many boys who are allies benefit from the programme. Additional schools along the route can be added to the schedule hence utilizing one persons allocation to serve 2 or 3 more children.

Fundraising:

Arts based organisations, like Brass for Africa, continued to see a squeeze on available and eligible grants in 2023. Several factors made it even more difficult to raise funds in this reporting period. These challenges have continued to make fundraising difficult, even at the time of reporting. The effects of the war between Ukraine and Russia continued to shift focus from the dire situations in Africa. The sectors of refugee response, disability rights advocacy and training, and the effects of HIV/AIDS have experienced reduced available funding. This lack of funding further exacerbated the situation in the geographic areas that Brass for Africa operates.

The significant reduction in funds available to overseas or international projects experienced in 2022 continued to be seen in 2023, with many trusts and foundations solely focusing on national or domestic issues. This in turn, resulted in a large increase in the number of charities competing for the limited international funds.

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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, to deliver an appropriate risk-managed portfolio of activities.

There were no major incidences worth reporting for this reporting period, which is a testament that the prevention mechanisms in place are functional and effective.

GOING CONCERN

Through our activities reported for this period, Brass for Africa continues to be well respected by partner organisations and Government departments and we worked tirelessly with them to ensure that the charity maximises its positive impact on individuals and communities, in a safe and sustainable way.

Brass for Africa continues to pursue legal redress, as has been reported previously, with active cases in courts of law in Uganda against the perpetrators of the online defamation campaign within the reporting period. While the cases are an emotional and energy drain on the senior team involved, they do not impact our delivery of programmes.

Trustees note that since the legal action has been initiated the online defamation and trolling has stopped completely, allowing Brass for Africa to resume online fundraising and accountability activities.

During the reporting period a complaint was made to the UK Charity Commission against Brass for Africa making the same allegations as those made in the defamatory trolling pages. The Trustees note that these allegations are made in a word for word fashion using the exact same phrases as those made by the perpetrator of the illegal activities against the charity.

After an official investigation by The Charity Commission, the Commission reported the following to the Trustees:

I can confirm that the Commission is satisfied that Trustees have acted appropriately in taking the necessary steps to protect the Charity’s reputation.

With this in mind, we do not consider that any further involvement is required by us; we are now closing our current assessment case into the Charity.

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PLANS FOR 2024

FINANCIAL REVIEW

In 2023, Brass for Africa's income totalled £922,706 (2022: £656,710) whilst expenditure amounted to £869,915 (2022: £746,430) resulting in a surplus for the period of £52,791 before transfers (2022: deficit £89,720). The Charity's funds at year-end were £307,379 (2022: £262,260) of which £185,754 (2022: £163,340) were for restricted purposes.

Expenditure, including on Charitable Activities in Africa, in this period were more than last year. Several factors contributed to the increased expenditure, these included, increased staff costs, increased transport costs, increased overhead costs, tour costs, legal costs and new programme costs.

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.

A portion of the income and associated expenditure £29,844 (2022: £28,781) in this reporting period is in the form of Gifts in Kind for Donated Services of an Administration Manager.

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Our income continues to derive from the generosity of individuals, corporates, trusts, fund raising events and campaigns and those raising funds for us through holding their own events. During this period our income from Donor Event and Sponsorship & Corporate Donations were down on last year, but increased income from Grants and Charitable Trust donations and donations from Individuals.

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. These instruments have not previously been recognised in the accounts as fixed assets, but the significance of them is such that the trustees felt their inclusion was material and necessary. The 2022 figures have been re-stated to included the brass instrument at fair value, with the 2021 closing fund balances adjusted accordingly to bring them in up to date.

The Charity continues with minimal UK costs outside of that spent on raising funds. Fundraising costs for this period have increased, with more being spent on publicity and marketing from funding received for this purpose. Direct spending on charitable activities of £538,696 represents 62% of total expenditure (2022: £521,237 : 70%) of total expenditure. Whilst music training, education and performance costs continue to make up over 90% of our charitable expenditure. We continued to help support the basic needs of several of our projects through grants for feeding, welfare, crisis relief needs, as well as provide funding for instrument repair and supply of music equipment.

Although confident, the year ahead will continue to be challenging as we seek funds to sustain our activities.

Reserves Policy

The Trustees' reserve policy is to hold 3 months of funding for core music programmes and teacher funding, and at the year end held sufficient reserves in line with the policy.

We are confident that the charity continues to be a going concern, and consider that it would be prudent to further increase our unrestricted reserve level in the event that restricted funds currently funding these programmes need to be funded from unrestricted reserves in the future.

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TRUSTEES RESPONSIBILITY STATEMENT

The Trustees, who are also directors of the charity are responsible for preparing the Trustees' Report and 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 charitable company and of the incoming resources and application of resources of the charitable company for the year.

In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (FRS 102) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the Trustees/Directors on 25 October 2024 and signed on its behalf by:

James Trott (Oct 25, 2024 16:17 GMT+1)

J Trott

Director and Trustee

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRASS FOR AFRICA

I report to the Trustees on my examination of the financial statements of Brass for Africa (the charitable company) for the year ended 31 December 2023, which are set out on pages 25 to 36.

Respective responsibilities of trustees and examiner

As the charity trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the financial statements of the charitable 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 charitable company's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Direction given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of England and Wales (ICAEW), which is one of those listed bodies.

I have completed by examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

the financial statements do not comply with the accounting requirements of section 396 of

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Beet

Andrew Beet FCA Kirk Rice LLP Andrew Beet (Oct 25, 2024 17:12 GMT+1){{sig1_es_:signer2:signature:dimension(width=80mm, height=15mm)}} The Courtyard High Street Ascot Berkshire SL5 7HP Dated: 25 October 2024

Dated: 25 October 2024

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BRASS FOR AFRICA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Costs of raising funds
7
Charitable activities
8
Total resources expended
Net incoming/(outgoing)
resources before transfers
Transfers between funds
Foreign Currency Translation
Net income/(expenditure) for the
year / net movement in funds
Fund balances at 1 January 2023
Fund balances at 31 December 2023		 Unrestricted
funds
Restricted
funds
Total
2023
2023
2023		 Unrestricted
funds
Restricted
funds
Total
Restated
2022
Restated
2022
Restated
2022
£
£
£
299,088
568,090
867,178
7,111
44,361
51,472
92
-
92
3,964
-
3,964		 £
£
£
160,086
461,558
621,644
9,176
25,776
34,952
-
-
-
114
-
114
310,255
612,451
922,706		 169,376
487,334
656,710
22,551
106,676
129,227
285,800
455,408
741,208		 75,841
23,636
99,477
213,556
433,397
646,953
308,351
562,084
870,435		 289,397
457,033
746,430
1,904
50,367
52,271
25,555
(25,555)
-
(5,274)
(2,398)
(7,672)		 (120,021)
30,301
(89,720)
19,459
(19,459)
-
2,705
913
3,618
22,185
22,414
44,599		 (97,857)
11,755
(86,102)
98,920
163,340
262,260		 196,777
151,585
348,362
121,105
185,754
306,859		 98,920
163,340
262,260

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

25

BRASS FOR AFRICA BALANCE SHEET AT AT 31 DECEMBER 2023

Note
Fixed assets
Tangible fixed assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year13
Net current assets
Total assets less current liabilities
Funds
Foreign Currency Translation reserve
Restricted funds
Unrestricted funds
Total funds		 £
£
£
£
55,711
27,521
25,566
72,162
237,398
196,739
262,964
268,901
11,816
34,172
251,148
234,729
306,859
262,250
(7,672)
3,618
185,754
163,340
128,777
95,292
306,859
262,250
2023
Restated 2022		 £
£
£
£
55,711
27,521
25,566
72,162
237,398
196,739
262,964
268,901
11,816
34,172
251,148
234,729
306,859
262,250
(7,672)
3,618
185,754
163,340
128,777
95,292
306,859
262,250
2023
Restated 2022
25,566
237,398		 27,521
234,729
262,964
11,816
262,250
3,618
163,340
95,292
262,250

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023. No member of the charitable company has deposited a notice, pursuant to section 476, requiring and audit of those accounts.

The Trustees acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees on 25 October 2024.

Signed on behalf of the board of directors and trustees by:

James Trott (Oct 25, 2024 16:17 GMT+1){{sig1_es_:signer1:signature:dimension(width=80mm, height=15mm)}} ~~…........~~ ..................................................................... J Trott Trustee

Company Number 8256267

26

BRASS FOR AFRICA CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

Cash flows from operating activities
Net movement in funds for the year
Depreciation
Profit on disposal of fixed assets
Foreign currency exchange realised (gains)/losses
Other non-cash movements
Gifts in kind - donated instruments
Interest received
Increase/(decrease) in foreign currency
translation reserve
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Cash flow from investing activities
Bank interest
Sale of tangible fixed assets
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January 2023
Cash and cash equivalents at 31 December 2023
Cash and cash equivalents consists of:
Cash at bank and in hand
Net cash provided by/(used in) operating activities		 £
£
£
£
44,599
(86,102)
19,300
12,089
(3,964)
114
(1,137)
3,105
(5,755)
13,585
(34,999)
-
(92)
-
7,672
3,618
46,596
(32,042)
(22,356)
31,827
49,865
(53,806)
92
-
3,964
114
(13,263)
(4,308)
(9,206)
(4,194)
40,659
(58,000)
196,739
254,739
237,398
196,739
237,398
196,739
2023
2022		 £
£
£
£
44,599
(86,102)
19,300
12,089
(3,964)
114
(1,137)
3,105
(5,755)
13,585
(34,999)
-
(92)
-
7,672
3,618
46,596
(32,042)
(22,356)
31,827
49,865
(53,806)
92
-
3,964
114
(13,263)
(4,308)
(9,206)
(4,194)
40,659
(58,000)
196,739
254,739
237,398
196,739
237,398
196,739
2023
2022
(58,000)
254,739
196,739
196,739

27

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies

Charity information

Brass For Africa is a company limited by guarantee incorporated in England and Wales. The registered office is 65a Oxford Road, Wokingham RG41 2YH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's memorandum and articles of association, the Companies Act 2006, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, UK Generally Accepted Accounting Practice and applicable charity and company law. The charitable company is a Public Benefit Entity as defined by FRS102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have reviewed the going concern of the charity and consider that the charity has adequate resources to continue in operational existence for the foreseeable future.

1.3 Charitable Funds

Unrestricted funds are available for use at discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Designated funds are allocated by the Trustees towards specific purposes, and can be changed at the discretion of the Trustees if the need for the fund changes.

Transfers are made between funds when adequate justification and supporting evidence is provided.

1.4 Incoming resources

All income receivable is accounted for where there is entitlement, sufficient certainty of receipt and the amount can be measured reliably. In the case of unsolicited donations this is usually only when received. All other income is accounted for under the accruals concept. Income received for future periods is deferred, except for sponsorship for charity challenges.

1.5 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. Gifts in kind of Fixed Assets are accounted for on donation at a reasonable estimate of their value.

28

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies (continued)

1.6 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.

1.7 Volunteers

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

1.8 Resources expended

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.

1.9 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets with a value of over £1,000 are capitalised and are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Instruments 20% reducing balance Fixtures & Fittings 20% reducing balance Computer Equipment 25% on cost Motor Vehicles 25% on cost Container 10% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Exchange rate gains/(losses) are taken to the Foreign Currency Translation reserves in fund balances.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amorised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

29

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies (continued)

1.11 Financial instruments (continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

The charitable company operated a defined contribution scheme under auto-enrolment. Contributions payable are charged to the statement of financial activities in the year in which they are payable.

1.14 Creditors and provisions

Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value.

1.15 Debtors

Debtors are recognised at the settlement amount due.

1.16 VAT

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

2 Critical accounting estimates and judgements

In the application of the charitable company´s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

30

BRASS FOR AFRICA

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

3 Donations and legacies Unrestricted
funds		 Restricted funds Total Total
2023 2023 2023 Restated 2022
£ £ £ £
Individual donations 151,788 127,898 279,686 198,045
Donor events and sponsorship 1,197 63,586 64,783 67,927
Corporate donations 425 200 625 4,925
Grants and Charitable Trust
Donations		 80,836 376,406 457,242 309,337
Bequests and legacies - - - 2,000
Gifts in Kind and Donated Services 64,842 - 64,842 39,410
Total donations & legacies 299,088 568,090 867,178 621,644
For the year ended 31 December 2022 160,086 461,558 621,644

Donated Services totalled £29,844 (2022: £28,781) and represents bookkeeping, accountancy services and administrative support services. Donated Gifts in Kind are musical instruments that are included in Fixed Assets for use by the Charity.

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

4 Other trading activities Unrestricted
funds		 Restricted funds Total Total
2023 2023 2023 Restated 2022
£ £ £ £
Event & challenge income 6,850 44,361 51,211 28,374
Trading income 261 - 261 6,578
Total other trading activities 7,111 44,361 51,472 34,952
For the year ended 31 December 2022 9,176 25,776 34,952

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

5
Investment income
Bank interest
For the year ended 31 December 2022
6
Other income
Sales of assets
For the year ended 31 December 2022		 Unrestricted
funds
Restricted funds
Total
Total
2023
2023
2023
Restated 2022
£
£
£
£
92
-
92
-
-
-
-
Unrestricted
funds
Restricted funds
Total
Total
2023
2023
2023
Restated 2022
£
£
£
£
3,964
-
3,964
114
114
-
114

31

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR THE YEAR ENDED 31 DECEMBER 2023
7
Cost of raising funds
Third party donor administration
Event & challenge costs
Publicity & marketing
Other fundraising costs
Allocation of support costs
Total cost of raising funds
For the year ended 31 December 2022		 Unrestricted
funds
Restricted funds
Total
Total
2023
2023
2023
Restated 2022
£
£
£
£
7,461
-
7,4617,195
11,681
11,042
22,72330,982
399
94,020
94,41959,508
2,642
1,614
4,2561,465
368
-
368327
22,551
106,676
129,227
99,477
75,841
23,636
99,477

8 Charitable Activities

The charity works in Uganda, Liberia and Rwanda. The majority of charitable expenditure was through supporting projects in Uganda.

supporting projects in Uganda.
Unrestricted Restricted funds Total Total
2023 2023 2023 Restated 2022
£ £ £ £
Training, education and perfomance
costs		 132,107 362,015 494,122 475,274
Provision of brass instruments,
equipment and instrument repair		 1,672 21,616 23,288 9,939
Welfare and local organisational
support		 3,060 18,226 21,286 36,024
136,839 401,857 538,696 521,237
Allocation of support costs(note 9) 92,563 53,463 146,026 82,829
Governance(note 10) 56,398 88 56,486 42,887
Total Charitable Activities 285,800 455,408 741,208 646,953
For the year ended 31 December 2022 213,556 433,397 646,953
9 Support costs Unrestricted
funds		 Restricted funds Total Total
2023 2023 2023 Restated 2022
£ £ £ £
Salaries 61,977 38,912 100,889 46,459
Office & IT costs 12,829 5,581 18,410 15,114
Bank charges 509 502 1,011 978
Rent 10,350 5,814 16,164 16,391
Utilities 2,623 2,609 5,232 2,676
Travel 3,358 45 3,403 672
Insurance 1,285 - 1,285 866
Total Support costs 92,931 53,463 146,394 83,156
For the year ended 31 December 2022 62,402 20,754 83,156

32

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

9 Support costs (continued)

All costs are allocated directly to the activity to which they relate whenever possible. Residual support costs are allocated as follows:

allocated as follows:
UK support costs 90% charitable activities 10% fundraising
Ugandan support costs 100% charitable activities
Support costs allocation: Unrestricted
funds
Restricted
funds		 Total Total
2023 2023 2023 Restated
2022
£ £ £ £
Fundraising 368 - 368 327
Charitable activities 92,563 53,463 146,026 82,829
92,931 53,463 146,394 83,156
For the year ended 31 December 2022 62,402 20,754 83,156
10 Governance costs Unrestricted
funds
Restricted
funds		 Total Total
2023 2023 2023 2022
£ £ £ £
Accountancy, Audit & Independent Examination 7,395 - 7,395 6,812
Legal fees 17,875 68 17,943 13,383
Other professional fees 8,745 20 8,765 1,106
3rd party administration 22,383 - 22,383 21,586
Total Governance costs 56,398 88 56,486 42,887
For the year ended 31 December 2022 42,887 - 42,887

Accountancy, Audit & Independent Examination includes UK Independent Examination costs of £2,520 (2022: £4,200) and Ugandan Audit costs of £800 (2022: £771)

11
Fixed Assets
Cost
At 1 January 2023
Additions
Disposals
Exchange gain/loss
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the period
Eliminated on disposal
Exchange gain/loss
At 31 December 2023
Net book value
At 1 January 2023
At 31 December 2023		 Musical
Instruments
Fixtures &
Fittings
Computer
Equipment
Motor
Vehicles
Container
Total
£
£
£
£
£
£
91,577
17,158
10,485
11,245
-
130,465
34,999
990
1,475
6,229
4,568
48,261
-
-
-
(11,245)
-
(11,245)
(6,252)
(896)
(716)
-
-
(7,864)
120,324
17,252
11,244
6,229
4,568
159,617
72,071
13,626
6,002
11,245
-
102,944
12,652
1,499
2,056
1,557
457
18,221
-
-
-
(11,245)
-
(11,245)
(4,921)
(683)
(410)
-
-
(6,014)
79,802
14,442
7,648
1,557
457
103,906
19,506
3,532
4,483
-
-
27,521
40,522
2,810
3,596
4,672
4,111
55,711

33

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

12
Prepayments
Other debtors
13
Trade creditors
Accrued expenses
Other creditors
Debtors: Amounts falling due within one year
Creditors: Amounts falling due within one year
Social Security & other taxes		 2023
Restated 2022
£
£
8,584
57,473
16,982
14,689
25,566
72,162
2023
Restated 2022
£
£
-
992
7,142
11,789
52
3,996
4,622
17,395
11,816
34,172
14
Fund Analysis
Restricted funds
Instrument
Workshop
Welfare Support
Educational Support

Music Delivery
Fellowship
Development
Music Connect
Corsu
Unrestricted
Total funds		 Balance at
1.1.2023
Restated
Income
Expenditure
Transfers
between
funds
Unrealised
exchange
(gains)/losses
Balance at
31.12.23
£
£
£
£
£
£
18,992
7,500
19,983
(4,500)
-
2,009
4,928
15,000
12,226
-
-
7,702

1,624
2,561
4,587
-
-
(402)
81,784
220,832
166,791
(23,980)
-
111,845
705
33,750
45,211
-
-
(10,756)
39,965
110,000
103,434
(7,786)
-
38,745
14,057
222,808
208,583
10,711
(2,383)
36,610
1,285
-
1,269
-
(15)
1
163,340
612,451
562,084
(25,555)
(2,398)
185,754
98,920
310,255
308,351
25,555
(5,274)
121,105
262,260
922,706
870,435
-
(7,672)
306,859
Analysis of Net Assets Between Funds
Prior Year
Tangible assets
Current assets/(liabilities)
Tangible assets
Current assets/(liabilities)
Fund balances at 31 December 2023 are represented by:
Fund balances at 31 December 2022 are represented by:		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
55,711
55,711
65,394
185,754
251,148
121,105
185,754
306,859
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
27,521
-
27,521
71,389
163,340
234,729
98,910
163,340
262,250

15 Analysis of Net Assets Between Funds

34

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

16 Transactions with Trustees

Trustee J Trott continues to devote his time and efforts leading the Charity as Executive Director/CEO on a voluntary and unpaid basis. No trustees received any remuneration in their role as Trustee during 2023 or 2022.

Due to ongoing legal action as mentioned in the Trustees Annual Report, the names of Trustees and any related parties have been withheld from this note, and are shown in aggregate, with the number of trustees and the area of expenditure.

Income
Donations
Trustee family foundation
Services in kind
Expenditure
Travel and subsistence		 2023
2022		 2023
2022
No. of Trustees
£
No. of Trustees
£
4
6,159
4
6,805
1
110,000
1
70,000
1
29,844
1
28,781
2023
2022
No. of Trustees
1		 £
No. of Trustees
£
2,294
1
2,123

17 Related party transactions

The charity paid expenses to a relative of one trustee during their year, as part of the relatives service to the charity as a volunteer. These were paid on the same basis as other volunteers.

The charity also has an approved contract for services in place with a relative of one trustee to provide design services to the charity.

Expenditure
Travel and subsistence
Design services		 2023
2022		 2023
2022
No. of Trustees
1
1		 £
No. of Trustees
£
895
1
859
3,053
1
2,160

18 Staff costs

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

UK Employment 2023 Restated 2022
£ £
Salaries and wages 123,189 110,459
Social security costs 12,522 11,211
Pension costs 3,025 2,530
138,736 124,200
Uganda Employment 2023 Restated 2022
£ £
Salaries and wages 178,578 132,246
Social security costs 17,857 13,225
196,435 145,471
No employees received employee benefits in excess of £60,000 in 2023 or 2022.
UK average monthly numbers of staff 2023 Restated 2022
No. No.
Training & education 1 1
Fundraising 2 2
Administrative 1 1
4 4
All UK staff costs are either provided as gift in kind donations or funded directly from restricted donations for that
specific position.
Ugandan average monthly numbers of staff 2023 Restated 2022
No. No.
Training & education 47 39
Administrative 2 2
49 41

35

BRASS FOR AFRICA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

19 Notes on restated comparative figures

The comparative figures have been restated to reflect adjustments arising from a more comprehensive review of the charity's financial activities. These adjustments ensure that the financial statements provide a more accurate reflection of the charity's financial position and performance in line with applicable accounting standards.

In addition, donated musical instruments, which were previously omitted from recognition, have now been included in the financial statements.

36