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← Hope For Life Katanga

2024-12-31-accounts

Charity no. 1153897

Hope for Life Katanga Report and Unaudited Financial Statements

31 December 2024

Hope for Life Katanga

Reference and administrative details

For the year ended 31 December 2024

Charity number 1153897
Registered office 50 Westway
Nailsea
Bristol
BS48 2NB
Trustees The trustees who served during the year and up to the date of this
report were as follows:
Mark Walters - Chair
Megan Walters - Co-Founder
Joshua Mutebe - Co-Founder
Chris Boddy
Laura Harris
Laura Richards - Treasurer
Uganda Director Francis Nkurunziza
Co-Founders Joshua Mutebe
Moses Ssempebwa
Megan Walters
Mark Walters
Bankers Lloyds TSB
Ariel House
2138 Coventry Road
Birmingham
B26 3JW
Independent examiner Jonathan Evans
c/o 4 High Street
Chipping Sodbury
BS37 6AH

2

Hope for Life Katanga

Report of the trustees

For the year ended 31 December 2024

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

Hope for Life Katanga is a UK registered charity, which has a constitution as its governing document. Trustees are appointed at general meetings by a majority vote of existing trustees. The trustees of the charity ensure that the work of Hope for Life Katanga is carrying out its stated aims and objectives, is compliant with charity and local law, and is financially sustainable. The board of trustees have three sub-groups to support these functions: Vision & Strategy, Audit & Risk, Events & Fundraising.

Hope for Life Katanga is a registered Community Based Organisation, with the Kampala City Council Authority, which sees the voices and participation of the community play an important role in the design and implementation of projects towards the charity’s aims and objectives. During 2025 the organisation has been working towards a NGO registration in Kampala. The charity’s operations are headed up by the charity’s Director, with direct support from the charity’s co-founders, who together form the Vision & Strategy sub-group.

Objectives

The objectives of Hope for Life Katanga are to enable families, in Uganda, to realise their potential towards living a self-sufficient life, free from living in conditions of poverty.

In 2024, we have worked towards these objectives by:

Public benefit

The programmes we run allow us to provide routes out of poverty for some of the most vulnerable people in Katanga. As trustees of Hope for Life Katanga, we are satisfied that our programmes provide a sufficient level of benefit to ensure compliance with the guidance on public benefit issued by the Charity Commission.

Activities and achievements

Our progress towards these objectives is described below:

a) Educating children (5-15 years old), to increase their future potential of earning a sustainable income.

Primary and secondary schooling provide each child with a foundation they will carry into their future. Not only are students able to grow in knowledge in traditional subjects but schooling encourages each child to develop their confidence and competence in an array of practical, soft and social skills necessary for family life and in preparation for work after school.

We have continued to support the 55 children in school by giving them school fees and other basic school requirements, including study tour fees and additional learning resources. Of the 55 children, 29 are in primary school, 21 in secondary, and 5 in vocational training.

3

Hope for Life Katanga

Report of the trustees

For the year ended 31 December 2024

Regular school visits enable us to engage their teachers and understand the performance and behaviour of each child. We have registered great improvement in both performance and behaviour change, and it's a credit to both the teachers, parents and our team for our joint efforts towards the transformation we have seen in these children.

Children have improved in confidence and self esteem, which has previously been a challenge. This is due to the education support given to them and the continuous follow-ups, with constant interactions with our staff team and their respective teachers.

We have seen improved academic support from parents. Previously, some parents were not supporting their children fully, for instance, providing scholastic materials required by their schools, extra pay for coaching, not visiting their children at schools etc. We have seen an improvement in parents contributions towards their children’s education, as we encourage the parents involvement.

b) Equipping young adults (15-25) and parents, through vocational education, training and support, towards earning a self-sufficient income.

Vocational training provides individuals with the practical skills needed to generate an increased income and support their wider family. This programme primarily provides opportunities for young mothers with little previous education, so that they can generate an income to support their own children’s education.

This year we have worked with 30 young women, providing opportunities in vocational training, while addressing the challenges these girls face so as to help them develop social skills, build confidence and improve employability.

10 women have completed our in-house training, preparing them to join formal vocational training. Students received counselling to rebuild confidence, classes to develop their soft and social skills, as well as literacy and numeracy. These sessions included the opportunity to build their spiritual lives. Hairdressing is taught alongside these sessions to provide the basics of the skill alongside classes on managing a business.

20 women were sponsored into vocational training (courses include hairdressing, fashion & design, nursery teaching, nursing). Nine have completed their two-year vocational training and are ready to start earning an income for themselves and their family.

Three have graduated from a vocational institute, with two gaining a Certificate in Hairdressing and one attaining a Diploma in Nursery Teaching.

4

Hope for Life Katanga

Report of the trustees

For the year ended 31 December 2024

On graduating, six have been granted a business start-up package (e.g. sewing machine, salon equipment) to help them become self-employed or expand existing enterprises.

Some not only used the skills they acquired to get employment, but they have also started businesses, which give employment and training opportunities to others. For example, one opened a salon, which now employs two people and she has trained her young sister.

2 young men continue to attend apprenticeships in mechanics with local garages and we continue supporting one young woman gaining a Bachelors Degree in Secretarial Studies.

We conducted phone and in person interviews with the 39 girls who had previously completed vocational training to find out how our work had impacted their lives. Of the 32 we managed to contact, 100% were employed and directly supporting the wellbeing of their families. 27 were working and earning from the professions they trained in, with the remaining 5 employed but in another profession.

c) Preventing ill-health impacting education, training and employment opportunities, through healthcare education, guidance and treatment.

Good health is vital to keep children in education and parents in employment. We provide health education, guidance and provide health related funding opportunities for those we work with in Katanga.

All children received regular deworming medication to reduce diarrhoea and improve nutrient intake.

Eight girls in the targeted age group were immunised against HPV to prevent cervical cancer.

All girls and young women we work with received sanitary towels in partnership with Maka Pads, Art Youth Clinic Entebbe and Milts Charity Drive to improve women’s health and hygiene.

98 food packages were distributed with support from Milts Charity Drive, along with some clothes and shoes. Many families are still struggling to recover after the pandemic period, where many were without work. Food packages help to address some of the more short term needs, while we continue to invest in long term change.

We advised parents to receive check-ups from local hospitals. One example includes a mother who had appendicitis. After receiving counsel from us, she quickly got to the hospital for a proper diagnosis and was able to have an operation, receiving treatment before it got significantly worse. She is healing well.

We want to thank all the businesses, NGOs, Trusts, churches and individuals who have supported the work of Hope for Life Katanga through 2024.

Financial review

Total income for the year was £56,989 (2023: £51,243). This represents an 11% increase on 2023, due primarily to a new grant fund received at the end of 2024. We are incredibly grateful that this funding support will continue in 2025.

5

Hope for Life Katanga

Report of the trustees

For the year ended 31 December 2024

Total expenditure was £44,093 (2023: £44,613). Though total expenditure remained static overall, there were movements within this. We increased salary costs in 2024 to recognise the upskilling of our local team after comprehensive training was undertaken in 2023. Secondary school fees also increased as a number of students progressed from primary. Other education costs in 2024 include a children's workshop that was only possible due to the receipt of the grant funding noted above. Our fundraising spend is considerably lower as 2023 included a one-off fundraising event.

Total funds held at 31 December 2024 are £36,303 (2023: £23,407), all of which are held in unrestricted funds. In 2023, £6,302 was held in restricted funds and £17,105 in unrestricted funds.

Reserves policy

The trustees continue to review Hope for Life Katanga’s need for reserves in line with the guidance issued by the Charity Commission and have adopted a policy to set aside funds of approximately three months core running costs, which is estimated to be £4k.

The approval of a majority of trustees is required before the reserve fund can be used for any purpose and it may only be used in the case of an emergency, or to prevent an emergency occurring. An emergency can be considered as any event that would cause the staff or beneficiaries of Hope for Life Katanga to face life altering or life-threatening circumstances.

As at 31 December 2024 the balance of the reserve fund (including amounts held in other cash accounts) was £4k (2023: £3.8k).

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 the incoming resources and application of resources, including the net income or expenditure, of the charity 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 charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees 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.

6

Hope for Life Katanga

Report of the trustees

For the year ended 31 December 2024

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 22 October 2025 and signed on their behalf by

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Mark Walters (Oct 22, 2025 11:44:08 GMT+1)
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Mark Walters - Chair

7

Independent examiner's report

To the trustees of

Hope for Life Katanga

I report to the trustees on my examination of the accounts of Hope for Life Katanga for the year ended 31 December 2024, which are set out on pages 9 to 20.

Responsibilities and basis of report

As trustees of the charity 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 2011 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

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 any material respect:

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.

J EVans

J EVans (Oct 25, 2025 14:54:52 GMT+1)

Date: 22 October 2025

Jonathan Evans c/o 4 High Street Chipping Sodbury BS37 6AH

8

Hope for Life Katanga

Statement of financial activities

For the year ended 31 December 2024

Restricted
Unrestricted
Note
£
£
Income from:
Donations and legacies
3
20,160
34,049
Other trading activities:
Fundraising events
-
2,712
Investments
-
68
Total income
20,160
36,829
Expenditure on:
Raising funds
-
80
Charitable activities
33,864
10,149
Total expenditure
4
33,864
10,229
Net income / (expenditure)
(13,704)
26,600
Transfers between funds
7,402
(7,402)
Net movement in funds
5
(6,302)
19,198
Reconciliation of funds:
Total funds brought forward
6,302
17,105
Total funds carried forward
-
36,303		 2024
Total
£
54,209
2,712
68
56,989
80
44,013
44,093
12,896
-
12,896
23,407
36,303		 2023
Total
£
45,264
5,929
50
51,243
4,189
40,424
44,613
6,630
-
6,630
16,777
23,407

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 12 to the accounts.

9

Hope for Life Katanga

Balance sheet

As at 31 December 2024

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2024 2023
Note £ £ £
Fixed assets
Tangible assets 8 100 100
Current assets
Debtors 9 3,837 567
Cash at bank and in hand 32,366 22,740
36,203 23,307
Liabilities
Creditors: amounts falling due within 1 year 10 - -
Net current assets 36,203 23,307
Net assets 36,303 23,407
Funds 12
Restricted funds - 6,302
Unrestricted funds
General funds 36,303 17,105
Total charity funds 36,303 23,407
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Approved by the trustees on 22 October 2025 and signed on their behalf by

Mark Walters (Oct 22, 2025 11:44:08 GMT+1)

Mark Walters - Chair

10

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Hope for Life Katanga meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The trustees consider this to be appropriate having regard to the current level of unrestricted reserves and the ongoing support of regular donors.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest received or receivable by the bank.

11

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies (continued)

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold land and buildings Held at residual value, not depreciated. Computer equipment 3 years Furniture 4 years

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity 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 amount after allowing for any trade discounts due.

l) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

12

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies (continued)

m) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no estimates or judgements that have a significant effect on the amounts recognised in the financial statements.

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

2. Prior period comparatives

Income from:
Donations and legacies
Other trading activities:
Fundraising events
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds		 Restricted
£
21,290
-
-
21,290
-
32,626
32,626
(11,336)
6,236
(5,100)		 £
23,974
5,929
50
29,953
4,189
7,798
11,987
17,966
(6,236)
11,730
Unrestricted		 2023
Total
£
45,264
5,929
50
51,243
4,189
40,424
44,613
6,630
-
6,630

13

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

3. Income from donations and legacies

Planned monthly giving
One-off donations
Grants from Trusts and Foundations
Donations from churches
Gift aid
Total donations
Prior period comparative
Planned monthly giving
One-off donations
Grants from Trusts and Foundations
Donations from churches
Legacies
Gift aid
Total donations
Total expenditure
Direct costs in Uganda:
Salaries
Staff training
School fees
Other education costs (food, resources and travel)
College scholarship fees
Medical equipment and supplies
Community support
Core running costs (fuel, utilities, internet, reg fees)
Building maintenance
International travel
Other costs
Support and fundraising costs in the UK:
Fundraising and event costs
Website and software
Total expenditure		 Restricted
£
15,160
-
5,000
-
-
20,160
Restricted
£
15,010
1,280
5,000
-
-
-
21,290
Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
80
-
80		 £
8,005
4,256
10,000
4,484
7,304
34,049
£
7,461
8,650
-
1,872
2,000
3,991
23,974
Charitable
activities
£
9,529
85
15,187
4,964
7,721
665
43
1,825
403
1,307
1,551
-
733
44,013
Unrestricted
Unrestricted		 2024
Total
£
23,165
4,256
15,000
4,484
7,304
54,209
2023
Total
£
22,471
9,930
5,000
1,872
2,000
3,991
45,264
2024
Total
£
9,529
85
15,187
4,964
7,721
665
43
1,825
403
1,307
1,551
80
733
44,093

4. Total expenditure

14

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

4. Total expenditure (continued) Prior period comparative

Direct costs in Uganda:
Salaries
Staff training
School fees
Other education costs (food, resources and travel)
College scholarship fees
Medical equipment and supplies
Community support
Core running costs (fuel, utilities, internet, reg fees)
Building maintenance
International travel
Other costs
Support and fundraising costs in the UK:
Fundraising and event costs
Website and software
Total expenditure		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
4,189
-
4,189		 Charitable
activities
£
8,257
2,475
14,405
2,663
6,539
245
705
2,647
180
907
888
-
513
40,424		 2023
Total
£
8,257
2,475
14,405
2,663
6,539
245
705
2,647
180
907
888
4,189
513
44,613

15

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

5. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Staff costs and numbers
Staff costs were as follows:
Salaries and wages		 2024
£
Nil
Nil
Nil
2024
£
9,529		 2023
£
Nil
Nil
Nil
2023
£
8,257

6. Staff costs and numbers

No employee earned more than £60,000 during the year.

The key management personnel of the charity are deemed to be the trustees. No trustees received remuneration or reimbursed expenses.

Average head count 2024
No.
5.00		 2023
No.
5.00

7. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

16

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

8. Tangible fixed assets

Cost
At 1 January 2024
Additions in year
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
9.
Debtors
Gift aid recoverable
Prepayments
10. Creditors : amounts due within 1 year
Other creditors		 Freehold
land and
buildings
£
3,022
-
3,022
2,922
-
2,922
100
100		 Furniture
and
equipment
£
2,062
-
2,062
2,062
-
2,062
-
-
2024
£
3,790
47
3,837
2024
£
-		 Total
£
5,084
-
5,084
4,984
-
4,984
100
100
2023
£
-
567
567
2023
£
-

17

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

11. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2024
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2023		 £
-
-
-
-
£
-
6,302
-
6,302
Restricted
funds
Restricted
funds		 £
100
36,203
-
36,303
£
100
17,005
-
17,105
Unrestricted
funds
Unrestricted
funds		 Total
funds
£
100
36,203
-
36,303
Total
funds
£
100
23,307
-
23,407

18

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

12. Movements in funds

Restricted funds
Education: sponsor a child
Education and training
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
January
2024
£
6,302
-
6,302
17,105
17,105
23,407		 Income
£
9,860
10,300
20,160
36,829
36,829
56,989		 £
(16,562)
(17,302)
(33,864)
(10,229)
(10,229)
(44,093)
Expenditure		 £
400
7,002
7,402
(7,402)
(7,402)
-
Transfers
between
funds		 £
-
-
-
36,303
36,303
36,303
At 31
December
2024

Purposes of restricted funds

Sponsor a child

This fund pays for school fees and related costs, e.g. uniforms, for children in formal schooling.

General education

This fund amalgamates the college scholarship and general education funds and covers vocational fees, exam entry fees, and other education costs such as learning materials, staff time, and travel and communication costs to visit beneficiaries on the programme.

Transfers between funds

The transfers from general funds in to restricted funds are to top up the overspends on these funds.

19

Hope for Life Katanga

Notes to the financial statements

For the year ended 31 December 2024

12. Movements in funds (continued) Prior period comparative

Restricted funds
Education: sponsor a child
Education and training
Health
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
January
2023
£
11,402
-
-
11,402
5,375
5,375
16,777		 Income
£
10,280
10,950
60
21,290
29,953
29,953
51,243		 £
(15,380)
(14,450)
(2,796)
(32,626)
(11,987)
(11,987)
(44,613)
Expenditure		 £
-
3,500
2,736
6,236
(6,236)
(6,236)
-
Transfers
between
funds		 £
6,302
-
-
6,302
17,105
17,105
23,407
At 31
December
2023

13. Related party transactions

There were no related party transactions in the current or prior reporting period.

20