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← The Congo Tree

2024-03-31-accounts

uten leade THE CONGO TREE ANNUAL REPORT 2023-202

Message FROM THE CO-CHAIRS OF THE BOARD OF TRUSTEES

Ben Bartlett & Lucy Bamforth

In many ways, 2024 was as unpredictable as all the years that have come before it – not just for the young people we serve in the DR Congo, but for millions of people around the world. For us, that unpredictability most often came in the form of insecurity in the communities where The Congo Tree works. Sadly, there were points last year when young people we serve were forced to flee their homes in search of safety, amid the ongoing conflict in North Kivu province. That unpredictability meant that our incredible colleagues in the DR Congo had to adapt our programming to make it deliverable to a population on the move, or else postpone activities altogether for the safety of our colleagues and the communities we serve.

At other points, that unpredictability has come in many other forms as well. In 2024, we celebrated more than 1,200 graduates from our WYLD programme since we first began operating in 2013. That is 1,200 lives transformed through access to leadership training, communications and conflict management sessions, and healthy relationships support. In spite of the odds, our colleagues in the DR Congo have continued to deliver high-quality programming in one of the

most challenging contexts in the world. In turn, that programming has led to WYLD graduates taking up leadership positions in cultural festivals in Goma, becoming young entrepreneurs, and even running for political office. We never could have imagined that our humble charity could have had such a huge impact! How is that for unpredictable?

Within the pages of this annual report, you’ll read about the other incredible impacts we’ve had throughout 2024. We could not meet those challenges without the generous support of the people who believe in our work. We are so grateful to the those who share their gifts and talents with our team, no matter where in the world they are. Above all, we are grateful to our colleagues in the DR Congo and to the hundreds of young people that we serve. Our work would not be possible without their heart, dedication, and trust in our work.

We know the coming year will continue to bring unpredictability. The security situation in the DR Congo continues to be an ongoing challenge, and there are global shifts that will almost certainly have an impact on us and the young people we serve. But unpredictable can be positive, as you will soon see as you read through this report - it can make us think on our feet, rise up to meet new challenges, and celebrate the wins – big and small – that we meet along the way.

MESSAGE FROM THE DIRECTOR

This year has been marked by new challenges, new partners and new projects. The ongoing insecurity in eastern DRC has forced us to find creative ways to engage with young people in our programme sites outside of Goma, while taking the opportunity to train and mentor more facilitators. Reduced

regular income and exciting ideas for programming have contributed to brilliant new partnerships with other organisations and donors, with whom we have been privileged to work. Pilot programmes designed by and for our young people have had such a significant impact that they are now part of our long-term strategy and offering for young people in the DRC. I hope you enjoy discovering them!

The challenges remain in 2024 – conflicts in the region fluctuate daily and it is difficult to find funding to continue operating. We will need to continue to think creatively, act responsively and hold on to our values. Values we have recently reflected on, in response to where we have come in ten years and where we would like to go. Following conversations with our youth, our team and the Board of Directors, we have added two: “in service to others” and “Inclusion”. Despite all the challenges, we are committed to being a safe space for all youth and serving our communities to the best of our skills, strengths and vision. I hope you will see these values infused throughout this report.

Before you get reading, I want to take this moment to thank the team who started this all with me, so many years ago – Amy Cummings, Muhindo Malunga and Hebdavi Kyeya. After 10 years of unwavering support, at different points in the year and for very different reasons, they have each decided to step back from their roles as Trustees. Additionally, Jane Searle, who has been with the Board since the very beginning, willingly taking on any role we have asked of her, has decided that it’s time for new Trustees to take the reins. I want to express unending gratitude for these four fabulous humans – for the passion, dedication, and solid foundation that they have given to The Congo Tree.

OUR TEAM

DRC TEAM

Medi Muyisa Assistant Director

Sage Dunia Binet Paul Programme Coordinator Engagement Officer

Irène Barhabula Sephorah Biluge Finance Officer Organisation Officer

UK TEAM

Harmony Ngwamah Supporter Engagement Officer

Heidi Bentley Director

BOARD OF TRUSTEES

Ben Bartlett Co-Chair

Lucy Bamforth Co-Chair

Steve Bavington

Zach Haider (to November 2024)

Hebdavi Kyeya (to January 2024)

Muhindo Malunga (to January 2024)

Hywel Gadd (from January 2024)

Ai Salt (from January 2024)

THE WYLD PROGRAMME

BE PART OF THE STORY

Working with young people in the DRC, the WYLD programme uses peer learning and teamwork challenges to help young people develop their transferable skills. WYLD helps them to understand their potential role in solving community problems, positioning them as key agents of change. In a context where over 70% of the Congolese workforce is under 30, WYLD responds to current challenges, including the armed conflict in the east of the country. Through our vision and mission, we offer young people the opportunity to become peace-builders and catalysts for change by helping them develop essential skills and inspiring them to achieve greater aspirations.

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25
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GOMA Cohorte 1 GOMA Cohorte 2 SAKE
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This year has been particularly difficult in the rural zones of the DRC where we work, with serious and ongoing conflict, and the occupation of many areas by armed groups. The Congo Tree team has increased its efforts to reach out to young people in their, developing their resilience through adapted training and mentoring sessions.

In addition to increasing the five main transferable skills, here are some of the results collected from our young people:

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want to continue with the
98 % finished their programme 100 %
Congo Tree as volunteers
have improved their
of our young people
100 % 100 % acceptance of others,
developed in resilience
despite their differences
decided to break their fears
97 %
and face their challenges
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Facilitators in Action

The current team of facilitators continues to support with training sessions. Having completed their first year, this team accompanies the young people in the training activities that we organise and each offers 6 volunteer hours of facilitation every month.

Testimony

For me, facilitating at The Congo Tree is a double opportunity, firstly, it helps me to support new mentees to strengthen their leadership knowledge that I myself have benefited from, and secondly, I am constantly learning from other leaders in the programme. This is a huge benefit for me.

AMINA MURHEBWA

GRADUATION

We are proud to present the 2023 WYLD graduates. These exceptional young people have come a long way and have developed leadership skills that will guide them into a bright future.

We celebrated their determination, commitment and passion for positive change. They have taken on challenges, pushed their limits and flourished as true agents of social transformation.

SAKE

Through our partnership with Uhuru Knowledge Center, we have met resilient youth in Sake. Building confidence and self-esteem is our priority. Through our pilot WYLD programme in this area, we are mentoring a new generation of leaders who can impact the city of Sake and be part of history, thanks to funding from Travers Smith .

TREE OF LIFE

The Tree of Life programme is a psychotherapeutic tool that complements the WYLD programme. This program has been of considerable use in this period that has been very difficult, full of atrocities and conflicts, which has caused many people to lose their lives, and others to lose their family members due to the negative forces that operate in our areas. The young people, who are in shock from violence, have received this training as a way of standing with them in their trauma.

This approach is based on:

Testimony

"The Tree of Life programme made me discover that challenges always exist in our lives, and I understood that the way I face these challenges will make me a good leader or a bad one. I chose to be a good leader and keep my head high."

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MENTORING

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34 Mentoring pairs, in Goma and in Masisi
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Based on self-assessments and testimonies from young people:

97%

Young people said they had broken away from tribalism and now actively encouraged working with others from different backgrounds

Young people decided to become actively involved in income- 100% generating activities to support themselves and their families, a decision that stems from their mentoring relationships

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I found my mentoring year an important element that I experienced on my journey. It was an opportunity for me to respond to all kinds of personalities that I might meet. I found that, in my habits, I didn’t really let people from certain backgrounds integrate into my life, but finally, I understood that it is quite normal to succeed in living with everyone, without problems and without letting bad influence invade the heart.

*Unfortunately, the active conflict and subsequent displacement of communities in Rutshuru during the year did not allow for youth to come together in mentoring pairs.

ALUMNI SALEM MUKOKO, cohort 2022-2023 I got to know about The Congo Tree through a friend and it was an unforgettable encounter because The Congo Tree first welcomed me as ~~[~~ an intern and then I benefitted from the training in the WYLD program. At the end of this training, I understood the importance of teamwork but also of having self-confidence as a young person, because with these two elements we are guaranteed to be part of the history of humanity.

Thanks to all that I learned at The Congo Tree, today I am able to positively influence others by initiating different actions such as the peace and security think-tank that I was able to start including all the faculties of the University of Goma, awareness campaigns to raise awareness in order to vote wisely during elections and several other projects in the interest of the students I represent.

To try to solve this problem of tribalism in my circle of influence, I work with several young people from different cultures without any discrimination on the "zero dirt in our avenues" project - not only in my neighborhood, where I am the president of the latter, but also in certain structures such as the Pole Institute in the Access to Justice programme. All this thanks to the training I received from The Congo Tree, which showed me that a leader should be the person who brings solutions and influence others by my actions and not just in words, which is why I will always be grateful to this organisation for everything it has done for me.

SALAMA MULWAHALE Dorcas, cohort 2022-2023

I heard about The Congo Tree from a sister I admire a lot, and I was really interested so I applied for the training and luckily I was selected, and that's how in August 2023 I started the WYLD programme as part of the ‘Warriors’ promotion with other young people, with whom I learned a lot.

I did not have an easy childhood since I am an albino because many people have a bad conception of us and others are even afraid to

approach us and talk to us. All this caused a lot of frustration in my heart and hurt me a lot but with time I grew up and I understood that I was a normal person like everyone else, only with a melanin deficiency.

I really liked the atmosphere in which we spent the training at The Congo Tree because I felt comfortable in the family without being judged. This training on leadership motivated me much more and helped me understand that I am not limited in achieving my dreams and especially the qualities of a good leader that we were taught inspired me and I am determined to put it into practice, to achieve my dreams.

I thank The Congo Tree very much for its support and I am sure that everything I have learned will stay with me even after my studies and into my professional career because I want to work to help others at the international level, and also to support albinos and build an orphanage to bring smiles back to these children.

Social action and enterprise

Each year we provide young people with the opportunity to solve problems in the community through social action. The goal is not only to solve a real problem, but also to develop teamwork; for young people to experience firsthand the power of team strength and the ability to overcome challenges by working together.

GOMA

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4
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1. LISUNGI: This action, which consisted of subsidising women with families in a less stable financial situation, was of great importance to these women and a success.

2. AFIA BORA: This project involves transforming peanuts into peanut butter, under the direction of youth from the WYLD programme.

3. Usafi Kwetu : The young people have worked hard to set up this exciting project to provide an innovative cleaning product for households, starting with training on how to make the product to ensure its quality and effectiveness, as well as knowledge and practice for all.

In total, 12 young people were actively involved in social action projects, which ended with a visit to an orphanage of more than 70 children in difficult situations.

SAKE

In Sake, the "Vazi Business" project selling clothes was already underway, but unfortunately the security situation disrupted the young people continuing with this project, as it did the other market gardening project.

OUR RESPONSE TO CONFLICT IN DRC

The young leaders of The Congo Tree and those of other organisations, took joint action to bring smiles back to women and girls displaced by the armed conflict in eastern DRC at the Bulengo displaced persons camp, near Goma.

After identifying the real needs, we distributed food and some clothes. We also added to this a short training and information session on sexual health.

We hoped to increase resilience and we believe that this response was an important support during these difficult times these people are going through in displacement camps.

Assisted more than 200 households with required food and non-food items. More than 50 young people and Alumni of The Congo Tree volunteered at different displacement camps to support vulnerable people.

ACT OF KINDNESS

Near to 25 children (direct beneficiaries)

We are filled with joy to have been able to organise our act of kindness for this year. Spending this day with the children was so rewarding, as we were able to bring smiles to their faces and provide psychological assistance. Their happiness and gratitude are the greatest reward. We are proud to support this cause and hope to continue to bring joy and comfort to these exceptional children. Thank you to all the young people and third-party donors.

mwanzo enteRprise

With the aim of supporting young people with business ideas, we organised an enriching exchange session with young businesses that participated in the Mwanzo Enterprise pilot programme, as well as with other young entrepreneurs. These inspiring entrepreneurs shared their experiences, the challenges they overcame and the successes they achieved through this innovative programme. In preparation for the second cohort, this evaluation session promises to further strengthen the positive impact of Mwanzo Enterprise on the empowerment of youth-led businesses.

We have created more than 25 stable jobs and more than 30 occasional . jobs

We have supported more than 30 business ideas that today want to materialise in the community.

mwanzo ARTISTIQUE

Mwanzo Artistique is a professional and personal development programme designed to support young artists. The programme aims to engage and mentor artists in their creative practice, encouraging them to use their art to guide themselves and others towards problem-solving, peaceful co-existence and mentoring. We also connect young artists with artists from their local community and international artists, to increase their global awareness and shared thinking about community engagement.

A discussion meeting with a number of artists to reflect on the Mwanzo Artistique programme. This was an opportunity to evaluate together the achievements of the previous year and to make a projection for the year to come.

peace for a futurE

Peace For a Future is a programme that aims to place young people at the center of finding solutions to problems related to peace, justice and inclusion in the community. With the experience of historical and current war and tribal conflict in eastern DRC, young people remain the victims and sometimes the perpetrators of the conflict.

Today we are the champions of Resolution 2250 of the UNSC (Youth Peace and Security) because we have supported and accompanied the process of the Implementation of the National Action Plan in the DR Congo (PAN 2250) and also participated in the development of the Operational Plan in the Province of North Kivu (POP2250). We participated in several advocacy, awareness raising, popularisation for the effectiveness of the R2250 of the UNSC.

INTERNATIONAL DAY OF PEACE

We realized that peace can only be achieved if we have the courage to look beyond our differences, listen to each other and recognize the intrinsic value of each individual. The youth emphasized the importance of interfaith and intercultural education to promote mutual respect and acceptance.

Together, we are committed to working hand in hand to build a peaceful future for the DRC.

youth for inclusion

Youth for Inclusion is a programme aimed at breaking down the various prejudices that prevail in the community and prevent people from realising their potential, such as women and people living with disabilities.

THE SISTERHOOD TABLE

As part of our partnership with Uhuru Knowledge Center for the second cohort of The SisterHood Table program, we facilitated sessions on transformational leadership from April 11-13, 2024.

Together, we worked with young women to cultivate their leadership potential and create lasting positive impact in their communities.

ENGLISH AND BOOK CLUB

Our English and Book Club offers young people a unique opportunity to improve their English skills while cultivating a passion for reading. Each session is designed to encourage active learning and the exchange of ideas, enriching their vocabulary and cultural understanding.

UK eMBASSY

We had the pleasure of receiving the delegation from the UK Embassy in the DRC in our "Tree House" office. This was for a moment of exchange with young people but also to understand the impact of our programmes in the community. We were very encouraged by the strong messages of support from this delegation for our work in the DRC.

INTERGENERATIONAL DIALOGUE

We were among the organizers of the great Summit "Intergenerational Dialogue in Goma 2023"

This was an opportunity to bring together young people and decision-makers to reflect on the major development issues of the country.

This is an initiative of one of our Alumni, Smith Etumba, who is today a defender of the African Union charter on youth.

FONDS NGANGI

We are happy to be part of the story of these young beneficiaries of the Ngangi Fund scholarships. We spent a few days with them to equip them with leadership skills but also to allow them to have visions that will help develop the community.

This is an initiative that is currently led by one of our Alumni, Olivier Simweray.

FINANCIAL REPORT 2023-2024

£30,043

Equipping, inspiring and supporting young leaders in the Democratic Republic of Congo.

OUR MISSION

OUR VALuEs

INSPIRATION: Everyone can be inspired and be inspiring, and everyone is called to inspire in their own environment – it comes from a heart of integrity and plays out at home, in the community and beyond.

STAY YOUNG: We want to embrace the energy and drive of youth, the passion and determination of youth, and capture the hope of youth, who look at the world with fresh eyes – no matter our age.

TOGETHER: We believe we thrive when we come together as individuals, each bringing their own unique qualities that make a strong team. We work together. We think together. We journey together.

INCLUSION: We celebrate the diversity of every individual. We strive to be an organisation that provides a safe, equal and welcoming space regardless of background, experience, race, tribe, ability, wealth, gender, ethnicity, beliefs or of no faith.

CREATIVITY: We believe that everyone is creative in their own way. We know that change often comes from approaching things in a new way. We encourage creative thinking and action.

SERVANT-HEARTED: We aspire to embody and promote leadership that serves with honesty, integrity and compassion. Our actions promote the wellbeing of others in our families, communities and the world.

OUR FOUNDATION

The Congo is rooted in the desire to see positive change in the DRC by developing the skills and realising the potential of young people – the next generation of leaders.

We work to promote leadership that serves with honesty, integrity and compassion. We believe that the figure of Jesus Christ embodies these characteristics, and his example of leadership is reflected in our programmes and organisational values.

Thank you to all our partners:

Consulat de UK en RDC

Charity Registration No 1152557

Contents
Trustees’ Report 1 – 6
Independent Examiner’s report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to Financial Statements 10 – 15

Financial statements for the year ended 31 March 2024 The Congo Tree

The Congo Tree

Trustees’ Report For the year ended 31 March 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

The Congo Tree is a youth development charity based in the Democratic Republic of Congo (DRC) and the UK. Working with young people, particularly those who have grown up in situations of conflict, The Congo Tree trains them as the next generation of leaders, so that they can be the ones to change their world. Through our World Youth Leadership Development (WYLD) Programme we aim to inspire, equip and support young people: to inspire young people to see themselves as leaders, to equip young people with transferable life and leadership skills, and to support young people through mentoring, as they step out and get involved creatively in their communities: to ‘be part of the story’.

Our approaches are governed by our values and our Christian ethos, valuing the energy and vibrancy of youth, working creatively, sustainably and with integrity, and upholding the principles of togetherness and inclusiveness by welcoming all young people – those who share the Christian faith and those who do not, young men and young women, young people from all backgrounds, tribes and situations. The Congo Tree works both independently and in partnership with local community organisations who have similar or complimentary visions and goals.

OBJECTIVES AND ACTIVITIES

Objectives

Vision: to inspire, equip and support Young Leaders in the DRC and the UK.

Objectives:

To act as a resource for young people up to the age of 30 living in the DRC and the UK by providing advice and assistance, and organising programmes of informal education, physical activities, mentoring and other activities as a means of:

The Congo Tree

Trustees’ Report For the year ended 31 March 2024

Significant activities

Our main activities come under the banner of the WYLD programme, working with young people as Leader Mentors (aged 18+) or as Young Leaders / Mentees (aged 13-19) in the DRC and the UK.

After an initial extensive training programme, participants are paired in a mentoring partnership for one year, during which they also meet monthly with the wider group for additional training and team-building. All participants are encouraged to get involved in group activities and small social action or creative enterprise projects aimed at community development, for example, volunteering in internal displacement camps in their local area or creating small microloan projects for the benefit of vulnerable members of their community.

We run activities in four locations in North Kivu province in the DRC. Continued and increasing conflict in our rural programme locations of Rutshuru and Masisi significantly restricted and reduced the activities we were able to carry out in these locations in 2023-2024. Through our facilitation team, we kept in contact with all of our young people, continued supporting our facilitators to lead trainings and mentoring where it was possible, and supported them to continue Projet Ecole schools work, we took the restriction to travel to these locations as an opportunity to start activities in a new location and with a new partner – Sake, with Uhuru Knowledge Centre.

The majority or our activities take place in the DRC, but we do hold some supporter events and run information sessions or parts of the WYLD programme in the UK. In this year, our main event was a meal for Supporters based in London, and our AGM was hosted online.

The Congo Tree continues to be funded in the majority by donations from supporters, both individuals and groups. This year, we also gratefully received donations from the following:

Public benefit

The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives, and in planning future activities.

Volunteers

All participants of our training programme are supported to volunteer with us on other activities following their training: they may become Mentors, Facilitators of the WYLD programme, or apply for an internship. In the UK, the trustees work voluntarily, as do the small support team and the Director.

The Congo Tree

Trustees’ Report For the year ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Training and mentoring

Community Engagement/Social Action

The Congo Tree

Trustees’ report For the year ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE (CONTINUED)

Charitable activities (continued)

Additional benefits

Other activities

FINANCIAL REVIEW

The charity received income of £31,839 for the year (2023: £36,259) of which £14,612 was restricted (2023: £17,272). Total expenditure of £30,043 was incurred (2023: £28,776) of which £16,042 was restricted (2023: £2,730). The net movement on funds for the year was an increase in funds of £1,796 (2023: increase in funds of £7,483).

RESERVES POLICY

The total reserves at 31 March 2024 were £18,309 (2023: £16,513), allocated as £5,197 unrestricted funds and £13,112 restricted funds. These reserves are held to be applied in furtherance of the charity’s charitable purpose, and are considered by the trustees to be sufficient to support the short term objectives of the charity.

The charity’s capital may be applied for charitable purposes or retained by the trustees at their discretion.

The Congo Tree

Trustees’ report For the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.

Recruitment and appointment of new trustees

The trustees have the power to appoint new trustees who may be appointed at any time. The total number of trustees must be between 3 and 10 and there is no restriction on the length of term of service.

Organisational structure

As a small charity, our organisational structure is compact. Our Board of Trustees are the only voting members, and our risk management procedures are set out in our constitution in line with the recommendations from the Charity Commission.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity number 1152557
Principal address c/o 84 Kimbolton Road
Bedford, MK40 2PD
Trustees H Bentley, Trustee and Co-Founder
A Cummings, Trustee and Co-Founder (Resigned
October 2023)
S Bavington, Trustee and Chairperson (Resigned as
Chairperson April 2023)
J Searle, Trustee and Treasurer (Resigned April 2023)
H Kyeya, Trustee (Resigned January 2024)
M Malunga, Trustee (Resigned January 2024)
S Patel, Trustee (Resigned April 2023)
B Bartlett, Trustee (Chairperson from April 2023)
L Bamforth, Trustee (Chairperson from April 2023)
Z Haider, Trustee (Resigned November 2023)
H Gadd (Appointed January 2024)
A Salt (Appointed January 2024)
U Baghuma (Appointed July 2024)
Independent Examiner Louise Tunley FCA CTA DChA
Monico Tunley Limited, Chartered Accountants
19 Goldington Road
Bedford, MK40 3JY

The Congo Tree

Trustees’ report For the year ended 31 March 2024

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees 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).

The law applicable to charities in England and Wales 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by the trustees on 25 January 2025 and signed on their behalf by:

B Bartlett Trustee

The Congo Tree

Independent Examiner’s report to the trustees of The Congo Tree

Independent Examiner’s Report to the trustees of The Congo Tree

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. We understand this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

Except for the matter referred to above, 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.

Louise Tunley FCA CTA DChA

Chartered Accountant

Monico Tunley Limited 19 Goldington Road Bedford MK40 3JY

Date: 25 January 2025

The Congo Tree

Statement of financial activities For the year ended 31 March 2024

Unrestricted Restricted Total Total
2024 2024 2024 2023
£ £ £ £
Notes
Income from:
Donations and legacies 14,453 - 14,453 18,932
Grants 2,620 14,612 17,232 17,272
Investments 154 - 154 55
────── ────── ────── ──────
Total income 17,227 14,612 31,839 36,259
────── ────── ────── ──────
Expenditure on:
Raising funds 2 360 - 360 360
Charitable activities 13,641 16,042 29,683 28,416
────── ────── ────── ──────
Total expenditure 5,6 14,001 16,042 30,043 28,776
────── ────── ────── ──────
Net income/(expenditure) for the year 3,226 (1,430) 1,796 7,483
Reconciliation of funds:
Total funds brought forward 1,971 14,542 16,513 9,030
────── ────── ────── ──────
Total funds carried forward 9 5,197 13,112 18,309 16,513
══════ ══════ ══════ ══════

The notes on pages 10 to 15 also form part of these financial statements.

Of the total income for the year ended 31 March 2023, £17,272 was restricted. Of the total expenditure for the year ended 31 March 2023, £2,730 was restricted. The balance of income and expenditure was unrestricted.

All of the activities are continuing.

The Congo Tree

Balance sheet As at 31 March 2024

Notes 2024 2023
£ £
Current assets
Debtors 7 2,247 -
Cash at bank and in hand 18,822 18,073
────── ──────
Total current assets 21,069 18,073
────── ──────
Liabilities:
Creditors: amounts falling due within one year 8 (2,760) (1,560)
────── ──────
Net current assets 18,309 16,513
────── ──────
Total assets less current liabilities 18,309 16,513
────── ──────
Total net assets 18,309 16,513
══════ ══════
The funds of the charity:
Unrestricted funds 5,197 1,971
Restricted funds 13,112 14,542
────── ──────
Total charity funds 9 18,309 16,513
══════ ══════

The notes on pages 10 to 15 also form part of these financial statements.

Approved by the trustees and authorised for issue on 25 January 2025 and signed their behalf by

B Bartlett Trustee

The Congo Tree

Notes to the financial statements For the year ended 31 March 2024

1 Accounting policies

1.1 Basis of preparation and assessment of going concern

The financial statements of the charity have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity is a public benefit entity as defined by FRS 102.

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity has seen a decrease in donations income in recent years and the Trustees have adapted to this and have been successful in seeking additional grant funding to maintain the desired activity level of the charity. The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern as expenditure can be adjusted according to the level of available funds in each year.

1.2 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Designated funds, which are also unrestricted funds, represent funds set aside from time to time for specific purposes by the trustees.

1.3 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.

1.4 Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

The Congo Tree Notes to the financial statements For the year ended 31 March 2024

1.5 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 obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to that 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.

1.6 Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7 Taxation

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

2 Expenditure on raising funds

Expenditure on raising funds
Total Total
2024 2023
£ £
Raising donations and legacies
Support costs 360 360
───── ─────
360 360
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3 Trustees remuneration and benefits

There was no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees’ expenses

Trustees’ expenses paid for the year ended 31 March 2024 amount to £nil in respect of travel costs (2023: £665).

The Congo Tree

Notes to the financial statements For the year ended 31 March 2024

4 Staff costs

The average monthly number of employees during the year was 6 (2023: 6) which were categorised as the DRC team and the UK team, including interns. No employee is based in the UK (2023: 1) and the remainder in the Democratic Republic of Congo.

No employees received emoluments in excess of £60,000 (2023: none).

5 Expenditure on field costs

Costs amounting to £25,191 (2023: £24,799) were incurred in the Democratic Republic of Congo.

Costs incurred in the year are analysed between those incurred in the Democratic Republic of Congo and those incurred in the United Kingdom as follows:

2024 Congo UK Total
£ £ £
Accountancy - 420 420
Independent Examination fees - 360 360
Social action activities 660 - 660
Activity and accommodation costs 5,614 - 5,614
Travelling 925 - 925
Telephone 1,762 - 1,762
Office costs, printing, post and stationery 4,054 - 4,054
Equipment - - -
Refreshments and meeting costs 799 - 799
Visibility 10 120 130
Sundry expenses - - -
Intern stipends 1,107 - 1,107
Staffing and HR costs 9,582 682 10,264
Professional fees - 2,756 2,756
Insurance - - -
Bank charges 678 154 832
────── ────── ──────
25,191 4,492 29,683
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Within the above expenditure for Congo is £16,042 of restricted expenditure.

The Congo Tree

Notes to the financial statements For the year ended 31 March 2024

Expenditure on field costs (continued)

2023 Congo UK Total
£ £ £
Accountancy - 420 420
Independent Examination fees - 360 360
Social action activities 1,189 - 1,189
Activity and accommodation costs 4,465 - 4,465
Travelling 1,352 665 2,017
Telephone 2,016 - 2,016
Office costs, printing, post and stationery 3,187 - 3,187
Equipment - - -
Refreshments and meeting costs 909 - 909
Visibility - 24 24
Sundry expenses - - -
Intern stipends 1,361 - 1,361
Staffing and HR costs 9,742 300 10,042
Professional fees - 1,200 1,200
Insurance - 497 497
Bank charges 578 151 729
────── ────── ──────
24,799 3,617 28,416
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Within the above expenditure for Congo for the year ended 31 March 2023 is £2,730 of restricted expenditure.

6 Further analysis of expenditure on field costs

These costs are further analysed by activity category as follows:

2024 Congo UK Total
£ £ £
World Youth Leadership Development Programme:
Leadership development training 6,693 - 6,693
Leadership development mentoring 645 - 645
Internship programme 1,107 - 1,107
Social action projects 660 - 660
DRC support costs 5,816 - 5,816
Field trips - - -
UK support costs - - -
Events, marketing and visibility 10 120 130
Insurance - - -
Accountancy and Independent Examination fees - 780 780
Bank charges 678 154 832
Professional fees - 2,756 2,756
Staffing and HR costs 9,582 682 10,264
────── ────── ──────
25,191 4,492 29,683
══════ ══════ ══════

The Congo Tree

Notes to the financial statements For the year ended 31 March 2024

6 Further analysis of expenditure on field costs (continued)

Within the above expenditure for Congo for the year ended 31 March 2024 is £16,042 of restricted expenditure.

----- Start of picture text -----
||||| |---|---|---|---| |2023|Congo|UK|Total| |£|£|£| |World Youth Leadership Development Programme:| |Leadership development training|6,389|-|6,389| |Leadership development mentoring|337|-|337| |Internship programme 1,361|-|1,361| |Social action projects|1,189|-|1,189| |DRC support costs|5,203|-|5,203| |Field trips|-|665|665| |UK support costs|-|-| |Events, marketing and visibility|-|24|24| |Insurance|-|497|497| |Accountancy and Independent Examination fees|-|780|780| |Bank charges|578|151|729| |Professional fees|-|1,200|1,200| |Staffing and HR costs|9,742|300|10,042| |──────|──────|──────| |24,799|3,617|28,416|

----- End of picture text -----

Within the above expenditure for Congo for the year ended 31 March 2023 is £2,730 of restricted expenditure.

7 Debtors

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|||| |---|---|---| |2024|2023| |£|£| |Other debtors|2,247|-| |──────|──────| |2,247|-| |══════|══════|

----- End of picture text -----

8 Creditors: amounts falling due within one year

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Trade creditors|780|780| |Other creditors|1,980|780| |──────|──────| |2,760|1,560|

----- End of picture text -----

The Congo Tree

Notes to the financial statements For the year ended 31 March 2024

9 Movement in funds

----- Start of picture text -----
|||||| |---|---|---|---|---| |Brought|Carried| |forward|Income Expenditure|forward| |£|£|£|£| |Unrestricted funds:| |General fund|1,971|17,227|(14,001)|5,197| |Restricted funds:| |Let Yourself Trust|7,270|-|(7,270)|-| |Network for Social Change|7,272|-|(7,272)|-| |Travers Smith Foundation|-|1,500|(1,500)|-| |AVSI Foundation|-|13,112|-|13,112| |────── ──────|────── ──────| |16,513|31,839|(30,043)|18,309| |══════ ══════|══════ ══════|

----- End of picture text -----

The restricted funds that operated during the year were for the purposes as follows:

Let Yourself Trust : To support the Goma base running costs Network for Social Change : To support the Goma base running costs Travers Smith Foundation : To support the costs of the new WYLD programme in Sake AVSI Foundation : To support the costs of the WINGS for Congolese Youth programme

10 Related party transactions

Donations from Trustees during the year amounted to £710 (2023: £2,680).

During the year a payment of £1,200 was made to H Bentley, a trustee, for professional services outside of the services provided for the trusteeship.