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2021-06-30-accounts

REGISTERED COMPANY NUMBER: 08073510 (England and Wales) REGISTERED CHARITY NUMBER: 1150774

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2021

for

AMAHA WE UGANDA (UK).

AMAHA WE UGANDA (UK).

Contents of the Financial Statements for the Year Ended 30 June 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 13

AMAHA WE UGANDA (UK).

Report of the Trustees for the Year Ended 30 June 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

  1. The relief of poverty among people in Uganda and surrounding countries in particular but not exclusively by:

  2. a. The provision of education and training;

  3. b. The provision of micro finance; and

  4. c. The conservation, protection and improvement of the physical and natural environment.

  5. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupationof individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

  6. The advancement of the education of the public in the United Kingdom, especially young people, regarding poverty and the needs of those in poverty in Africa.

  7. To further such other charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.

Mission Statement

We have developed a mission statement as follows:-

Led by faith, together we enable our brothers and sisters in Christ to sow seeds of hope among communities in Uganda - developing leaders of integrity and empowering groups to overcome poverty and injustice through fellowship, training, projects and microfinance.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing its objectives and future activities. Publication of the charity's activities on its web site and active engagement of the supporting churches in the mission leads to greater understanding in both communities.

Grantmaking

The charity undertakesits work by makinggrants to AmahaWe Uganda- a locally constitutedNon Governmental Organisation ("NGO"), based in Kasese in south western Uganda.

Grants are made for a variety of purposes including -

Volunteers

The Trustees are grateful to its volunteers who help with fund raising and also visiting Uganda, at their own expense, to monitor the work of the local NGO.

Page 1

AMAHA WE UGANDA (UK).

Report of the Trustees for the Year Ended 30 June 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities

During the year, grants totalling £26,339 were made to the NGO comprising the following:

Unrestricted Designated Restricted Total 2020
£ £ £ £ £
NGO Support 11,980 - - 11,980 16,433
Specific support provided - - - - 2,342
Diocesan Conference
(Kasese)
- 1,000 1,200 2,200 -
Street kids support - - 313 313 -
Appeal (Covid-19) - 1,000 1,000 8,063
Trees - - 3,995 3,995 -
Revolving fund/Micro
Finance
- - 1,450 1,450 1,137
A Grace Ministry - - 5,401 5,401 7,038
Total 11,980 1,000 13,359 26,339 35,014

Last year we decided to focus our fundraising efforts on the Tree nurseries, recognising the importance of planting native trees on the slopes of the Rwenzori attempting to minimise the effect of climate change and deforestation. The latter had been significant in contributing to the impact of floods on soil erosion and destruction of homes and livelihoods. The Covid-19 pandemic continued to have a significant impact in the area and the women's small market businesses due to lockdowns. We continued to raise funds through an emergency appeal in order to feed the vulnerable in partnership with local churches in the South Rwenzori. We also moved forward in our developmentplans and in January 2021 gave seed to women's groups for planting and preventing famine in the next season.

Micro finance loans: Covid-19 impacted hugely on the ability of the women to repay their loans due to loss of business during lockdown. Therefore the repayment rate on microfinance loans has been much lower in 2020-2021.We expectthis situationto improveas Ugandaunlocks and markets reopenand we await a full review by our NGO team on the collectability of these loans following the pandemic.

As at the end of June 2021, the Micro Finance fund had a balance of £13,637 (UGX 61.37 m) (2020 - £14,726 (UGX 66.3m). Loans, when repaid locally, are recycled to new projects and groups. The changing exchange rate has affected the sterling equivalents for these loans.

Fundraising activities

During2020-2021we continuedour emergencyfundraisingto supportthe streetboys who had lost all their work opportunitiesand we raised enough to feed the boys twice a week, extendingthat outreach to include the street boys in Bwera. We had a stall at the ShepherdsMarket which raised awarenessof the charity and raised additional funds. We also continued to sell trees as Christmas gifts.

Another zoom quiz night was held to raise money for general funds.

Achievements of last 12 months:

To underpin the work of the Charity, the Trustees have also engaged in the following activities:

Page 2

AMAHA WE UGANDA (UK).

Report of the Trustees for the Year Ended 30 June 2021

FINANCIAL REVIEW

Financial review

The principal funding sources are i:) the parish and parishioners of Wisley with Pyrford and ii): the parish and parishioners of Ash Vale. During the year some £17,073 (2020 - £10,971) was received from these sources including the sums raised for specific project funding and from gift days.

Outturn for the year

The year shows a surplus of income on the Unrestrictedfund of £2,282 (2020 - £3,180 shortfall) beforeinter fund transfers. We had planned to benefit from increasing the amount of local funding that the NGO could raise, but this continues to be very difficult. Essentially, our general contributions are funding some 80% of the salary and general costs of the NGO; anything above this is treated as a project for which special funding is sought.

The running costs of support were in line with expectations.

The current level of support for the NGO indicates a need for £12,000 - £16,000 per annum (before local challenge) to cover administrationand other support costs and further sums for projects as and when approved. This has provided possible with the continuing generous support of the parishes of Wisley with Pyrford and Ash Vale; this supportis expectedto continuefor a further two years when Wisley with Pyrford will want to review the position.

Reserves policy

The Trustees aim to have sufficient funds in hand to cover 12 months operational work by the local NGO or approximately £16,000 max before Local Challenge contribution. The current level of unrestricted and designated funds is £13,518.

As the Charity currently has no UK or managementexpenditure(apart from its website), this policy enables us to provide some assurance to the local Kasese team.

The restricted funds of £8,435 representmonies raised by supporters of the Charity for specific projects not yet paid over or allocated.

Page 3

AMAHA WE UGANDA (UK).

Report of the Trustees for the Year Ended 30 June 2021

FUTURE PLANS

The Trustees have agreed to focus their activities on the following for the coming year:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08073510 (England and Wales)

Registered Charity number

1150774

Registered office

C/o Brayne, Williams & Barnard Limited Rosemount House Rosemount Avenue West Byfleet Surrey KT14 6LB

Trustees

R D Hewitt - Chartered Accountant H Lambert - Lecturer (appointed 14 January 2022) J N Lambert - Minister of Religion C A Osborne - Management Consultant & Author A M Sanderson - Director V K Turner - Minister of Religion J Vella - Teacher (retired) I Smale - Minister of Religion

Independent Examiner

Paul Williams Brayne, Williams & Barnard Limited Rosemount House Rosemount Avenue West Byfleet Surrey KT14 6LB

Mar 19, 2022

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ R D Hewitt - Trustee

Page 4

Independent Examiner's Report to the Trustees of Amaha We Uganda (Uk).

Independent examiner's report to the trustees of Amaha We Uganda (Uk). ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsiblefor the preparationof the accounts in accordance with the requirementsof the CompaniesAct 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examinationI have followed the Directions given by the Charity Commissionunder section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirementthat the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and 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 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 accounts to be reached.

Paul Williams

Paul Williams (Mar 19, 2022 10:08 GMT)

Paul Williams Brayne, Williams & Barnard Limited Rosemount House Rosemount Avenue West Byfleet Surrey KT14 6LB Date: ............................................. Mar 19, 2022

Page 5

AMAHA WE UGANDA (UK).

Statement of Financial Activities for the Year Ended 30 June 2021

30.6.21 30.6.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 14,838 9,520 24,358 23,594
Other trading activities 3 1,112 3,396 4,508 9,274
Investment income 4 2 - 2 26
Total 15,952 12,916 28,868 32,894
EXPENDITURE ON
Raising funds 322 - 322 -
Charitable activities
Administration and support costs of Uganda
NGO 11,980 - 11,980 17,933
Project expenses 1,000 13,359 14,359 17,081
Other 368 - 368 442
Total 13,670 13,359 27,029 35,456
NET INCOME/(EXPENDITURE) 2,282 (443) 1,839 (2,562)
Transfers between funds 8 (25) 25 - -
Net movement in funds 2,257 (418) 1,839 (2,562)
RECONCILIATION OF FUNDS
Total funds brought forward 11,261 8,853 20,114 22,676
TOTAL FUNDS CARRIED FORWARD 13,518 8,435 21,953 20,114

The notes form part of these financial statements

Page 6

AMAHA WE UGANDA (UK).

Balance Sheet 30 June 2021

30.6.21
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
CURRENT ASSETS
Debtors
7
1,366
-
1,366
Cash in hand
12,152
8,435
20,587
13,518
8,435
21,953
NET CURRENT ASSETS
13,518
8,435
21,953
TOTAL ASSETS LESS CURRENT LIABILITIES
13,518
8,435
21,953
NET ASSETS
13,518
8,435
21,953
FUNDS
8
Unrestricted funds:
General fund
3,418
Transport fund
8,652
Project Funding
1,448
13,518
Restricted funds:
Mission costs (VT)
2,013
Satellite dish / Comms project
283
Good Samaritan centre
5,047
A Grace Ministry
138
Appeal: Tree Planting
785
Street boys
169
8,435
TOTAL FUNDS
21,953
30.6.20
Total
funds
£
860
19,254
20,114
20,114
20,114
20,114
161
8,652
2,448
11,261
2,013
283
5,047
851
659
-
8,853
20,114

The charitablecompanyis entitled to exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 7

continued...

AMAHA WE UGANDA (UK).

Balance Sheet - continued 30 June 2021

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: Mar 19, 2022

............................................. R D Hewitt - Trustee

The notes form part of these financial statements

Page 8

AMAHA WE UGANDA (UK).

Notes to the Financial Statements for the Year Ended 30 June 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FinancialReportingStandard applicablein the UK and Republicof Ireland (FRS 102) (effective1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligationcan be measured reliably.Expenditureis accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings,they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

The charitable activities relate to making grants to Amaha We Uganda NGO in Kasese Uganda. Payments are approved on a calendar quarter basis and paid at the start of each quarter.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Some of these funds have been designated by the Trustees, but this is an administrative label and the funds can be re-allocated if need be.

Restricted funds can 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 particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

30.6.21
£
Donations through Churches
17,073
General donations
2,597
Gift aid
-
Friendship scheme subscriptions
-
A Grace Ministry
4,688
24,358
30.6.20
£
10,971
3,809
2,196
715
5,903
23,594

Page 9

continued...

AMAHA WE UGANDA (UK).

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

3. OTHER TRADING ACTIVITIES

4.

OTHER TRADING ACTIVITIES
30.6.21 30.6.20
£ £
Appeal: Tree Planting 3,271 1,182
Materials for Good Samaritan centre - 5
Sale of Calendars 822 432
Appeal: No money - No food - 5,403
Quiz Nights 290 1,132
Gift aid - 912
Appeal: Wheelchair - 200
Misc causes - 8
Appeal: Food 125 -
4,508 9,274
INVESTMENT INCOME
30.6.21 30.6.20
£ £
Deposit account interest 2 26

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remunerationor other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,780
8,814
Other trading activities
1,057
8,217
Investment income
26
-
Total
15,863
17,031
EXPENDITURE ON
Charitable activities
Administration and support costs of
Uganda NGO
17,933
-
Project expenses
700
16,381
Other
410
32
Total
19,043
16,413
NET INCOME/(EXPENDITURE)
(3,180)
618
Transfers between funds
185
(185)
Total
funds
£
23,594
9,274
26
32,894
17,933
17,081
442
35,456
(2,562)
-

Page 10

continued...

AMAHA WE UGANDA (UK).

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Net movement in funds
(2,995)
433
RECONCILIATION OF FUNDS
Total funds brought forward
14,256
8,420
TOTAL FUNDS CARRIED FORWARD
11,261
8,853
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.21
£
Gift aid receivable
1,366
8.
MOVEMENT IN FUNDS
Net
Transfers
movement
between
At 1.7.20
in funds
funds
£
£
£
Unrestricted funds
General fund
161
3,282
(25)
Transport fund
8,652
-
-
Project Funding
2,448
(1,000)
-
11,261
2,282
(25)
Restricted funds
Mission costs (VT)
2,013
-
-
Satellite dish / Comms project
283
-
-
Good Samaritan centre
5,047
-
-
A Grace Ministry
851
(713)
-
Appeal: Tree Planting
659
126
-
Apeal: Food
-
(25)
25
Street boys
-
169
-
8,853
(443)
25
TOTAL FUNDS
20,114
1,839
-
Total
funds
£
(2,562)
22,676
20,114
30.6.20
£
860
At
30.6.21
£
3,418
8,652
1,448
13,518
2,013
283
5,047
138
785
-
169
8,435
21,953

Page 11

continued...

AMAHA WE UGANDA (UK).

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15,952 (12,670) 3,282
Project Funding - (1,000) (1,000)
15,952 (13,670) 2,282
Restricted funds
Miscellaneous restricted payments 1,050 (1,050) -
A Grace Ministry 4,688 (5,401) (713)
Appeal: Tree Planting 4,121 (3,995) 126
Cow fund 400 (400) -
Diocoesan Conference 1,200 (1,200) -
Apeal: Food 975 (1,000) (25)
Street boys 482 (313) 169
12,916 (13,359) (443)
TOTAL FUNDS 28,868 (27,029) 1,839

Comparatives for movement in funds

Unrestricted funds
General fund
Transport fund
Project Funding
Restricted funds
Miscellaneous restricted payments
Cable Funds
Mission costs (VT)
Satellite dish / Comms project
Good Samaritan centre
A Grace Ministry
Appeal: No Money - No Food
Appeal: Wheelchair
Appeal: Tree Planting
TOTAL FUNDS
Net
Transfers
movement
between
At 1.7.19
in funds
funds
£
£
£
456
(980)
685
9,352
(700)
-
4,448
(1,500)
(500)
14,256
(3,180)
185
31
(43)
12
446
-
(446)
2,013
-
-
425
-
(142)
5,505
(500)
42
-
851
-
-
(392)
392
-
43
(43)
-
659
-
8,420
618
(185)
22,676
(2,562)
-
At
30.6.20
£
161
8,652
2,448
11,261
-
-
2,013
283
5,047
851
-
-
659
8,853
20,114

Page 12

continued...

AMAHA WE UGANDA (UK).

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15,863 (16,843) (980)
Transport fund - (700) (700)
Project Funding - (1,500) (1,500)
15,863 (19,043) (3,180)
Restricted funds
Miscellaneous restricted payments 927 (970) (43)
Good Samaritan centre 5 (505) (500)
A Grace Ministry 7,889 (7,038) 851
Appeal: No Money - No Food 6,171 (6,563) (392)
Revolving Fund/Micro Finance 1,137 (1,137) -
Appeal: Wheelchair 243 (200) 43
Appeal: Tree Planting 659 - 659
17,031 (16,413) 618
TOTAL FUNDS 32,894 (35,456) (2,562)

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2021.

Page 13

Amaha We Uganda Limited Financial Statements 30.06.21

Final Audit Report

2022-03-19

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