## **EDUCATION UGANDA** ## REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 |**Charity Registration**||||| |---|---|---|---|---| |**Number:**|1154209|||| |**Address:**|Hambledon|||| ||Romsey Road|||| ||Broughton|||| ||Stockbridge|||| ||Hampshire SO20 8DB
|||| |**Trustees:**|Christopher Lloyd|Chairman||| ||John Wilkinson, OBE|Secretary||(Resigned 13 October 2022)| ||William Harris, FCA|Treasurer||| ||Hilary Powell|||(Resigned 13 October 2022)| ||Ian Knights|||| ||Stephen Shepherd|||| |**Patron:**|Michael Morpugo, OBE, FRSL, FKC|||Children's Laureate| ||2003-2005|||| |**Ugandan**||||| |**Management:**|Mr Elisha Muliwabyo||Chairman – Ugandan|| ||||Management Committee|| ||Rev Alice Nabirye Mbusa||Project|Coordinator| |**Bankers:**|National Westminster|Bank||| ||106 High Street|||| ||Winchester|||| ||Hampshire SO23 9AW|||| |**Independent**||||| |**Examiner:**|J C Booker, Chartered Accountant|||| |**Website:**|www.educationuganda.org|||| ## **Structure, Governance and Management** The charity, number 1154209, operates as a Charitable Incorporated Organisation (CIO) by a constitution dated 1 October 2013. Education Uganda previously operated as registered charity 1121842 under a trust deed dated 24 September 2007. All the assets of the old charity were transferred to the new charity with effect from 1 January 2014 and the old charity was dissolved during 2014. Trustees have been appointed for their educational, financial and fundraising skills. They serve for a period of from one to three years when they then stand for re-election. A Child Protection Policy is in place. Policy decisions are made by the trustees who generally meet between two to four times a year for this purpose. Operating decisions in Uganda are made by a local management committee who are directed by the trustees to work within an agreed plan and budget and report regularly to the trustees. ## **Objectives and Activities** The Objectives of the Charity are:- - a) the improvement and development of primary education, including teacher training, for the benefit of children of primary school age, their families and the wider community in Africa and, in particular, Uganda (which is the Charity’s area of benefit). - b) the relief of financial hardship and unemployment by assisting in the provision of education, training, workshops and other such services as the trustees deem appropriate so as to improve the conditions of life of persons living in Uganda. The principal activity of the charity is the improvement of primary education in Uganda by the use of individual children’s blackboards, known as slates; a technique that has been used so successfully to raise standards in English primary schools. ## **Public Benefit** The beneficiaries of the charity are primary school children in the nearly 600 schools within the Kasese region of South West Uganda where 80% of the population live at or below poverty level and primary school classes can reach 100 pupils. The charity believes that social and economic improvements in Africa have to be through education and the potential of the approach the charity has taken is enormous. ## **Achievement and Performance** The team in Uganda have continued to support the original initiative of providing slates and chalk to facilitate learning and to develop the 52 libraries in the initial libraries plan. Following the disruption caused by Covid the plan is now back on track. By the end of 2023 group reading training will have been completed group for teachers in all 52 library schools, in addition to providing these schools with sets of group reading books, funded from a £60,000 grant received in 2022. Other events which are now continuing on a regular basis: - Reading, writing, drama and craft festivals - Top up training events for teachers in group reading, teaching with slates and use of the libraries - Monitoring visits to schools leading to reports to trustees on successes and challenges within the project. The trustees have been working hard to make Education Uganda a free-standing NGO within Uganda from January 2024, by providing the means for income generation through a chalk-making business. This has now been achieved and the plan is to close the UK charity in January 2024 leaving Education Uganda within Uganda in a position to sustain itself. ## **Financial Review** In view of their plans to close the charity, the trustees have not been actively fundraising in either 2021 or 2022. However, a grant of £60,000 was received from another charity during the year, which has been earmarked to expand the libraries project. Other income in 2022 amounted to just £3,695 compared with £5,560 in the previous year. Unrestricted Income in 2022 of £1,445, including Gift Aid tax recoverable, consisted of almost entirely of grants from individuals. Restricted income amounted to £2,250. This represented grants from UK individuals and organisations for specific Ugandan schools, organisations and individuals. Total Expenditure in the period was £18,574. Grants made to the South Rwenzori Diocese Education Department to further the work of the charity in this region of Uganda amounted to £8,645 and a further £6,000 was paid in respect of the libraries project. Restricted expenditure amounted to £2,050 and reflects the expenditure of the restricted income. The result of the above income and expenditure was a surplus for the year of £45,120 (2021 – deficit of £7,364). With the charity now reaching the end of its life the Trustees would expect deficits in future periods until all of the funds have been spent. Cash balances at the end of the year amounted to £62,952. The charity entered 2023 with sufficient funds to continue its work through to the end of 2023, when it is anticipated that the work of the Charity will end. Any surplus remaining at that time will be transferred to the South Rwenzori Diocese Education Department, to provide some transitional funding for work of the charity in the early months of 2024. ## **Future Plans and Challenges** Education Uganda continues to fund two full time staff, who are employed by the South Rwenzori Diocese. Rev Alice Nabirye is project coordinator and Monday Joseph has replaced Baluku Charles as driver and chalk project coordinator. Monday Joseph has now established his role as chalk project coordinator as this activity is now growing. The office used by the team in Kasese continues to be a free-standing building of two rooms opposite the cathedral. This provides office accommodation and space for chalk making and storage of stock. Chalk continues to be in commercial production, and sales and profits are now picking up following the reopening of schools. Two staff continue to be employed when possible. At full capacity, the enterprise will be able to produce 1,280 boxes of chalk per week which will enable chalk to be sold commercially well beyond the Kasese School District. The project’s aim is to produce 1,800 cartons of 24 boxes per annum which will generate enough profit to run the charity as it is organised at present and make it self-sustaining. The Trustees aim had always been to put the project on a firm footing to be financially and strategically self-sustaining in Uganda. The original target date had been the end of 2021 but in view of the impact of the pandemic this has been revised to the end of 2023. The trustees plan to transfer the remaining funds of the charity to the South Rwenzori Diocese Education Department, to provide some transitional funding for work of the charity in the early months of 2024, and to apply to the Charity Commission to close the charity. C R Lloyd Chairman of the Trustees 2023 EDUCATION UGANDA ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 DECEMBER 2022 2022 2021 INCOME Grants from Charitie5 Donations from Individuals Investment Income other Income Restricted Income Grants for Schools Grants for Charities Support for Individuals in Uganda Books 60.000.00 1.430.00 14.61 1,892.20 10.22 125.50 1,440 00 360.00 450.00 1,147.55 120 00 1,650 00 615.00 Total Income 63,694.61 5,560.47 EXPENDITURE Grants to SRD Education Dept (Notes 2 8 31 Libraries Project INole5 2 & 31 Travel Expenses Insurance Bank Charge8 Other Reslricled Expenditure Grants for Schools Grants for Charities Support for Individua13 in Uganda Books 8,644.90 6,000 00 1.161.95 440.07 157.50 120.00 8,048.47 441.35 162.00 120.00 1,300 00 300 00 450 00 7,432.25 220.00 7,650.00 850.00 Total Expenditure 18,S74.42 12,924.07 SurplusllDeficitl for thè Year 4S,120.19 17,363.60 EDUCATION UGANDA ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 BALANCE SHEET AS AT 310ECEMBER 2022 31 December 2022 31 December 2021 Opening Totsl Funds 18,332.15 25,695.75 SurplusllDefi¢ill for the Year 45,120.19 (7.363 601 Closing Total Funds 63.452.34 18,332.15 Represented by.. Cash on Deposit Cash at Bank Unrestricted Restricted Cash Total Debtors- Provision for Tax Recoverable 7,290.57 7.277.70 55,521.77 140.00 62,952.34 500.00 10,383 50 17,661.20 670.95 Total 63,452.34 18,332.15 These accounts were approv6d by the Trustees on 20 October 2023 and signed on their behaff by'.- Ury CR Lloyd- Chairman NOTES TO ACCOUNTS Note 1 The ace¢unls have been prepared under the histori￿1 cost convention on a receipts and payments basis except for Gift Aid, which is ac¢rued. Note 2 Grants are made to the South Rwenzori DI0￿Se Education Department ISRDEDI to fund the work of Education Uganda in the South Rwenzori region of Uganda. Note that there are ts'ming differences ￿tween grants being remittod to SRDEO and money being spent in Uganda. Note 3 In the period of these accounts expendiiure in Uganda on Education Uganda's wo amountèd to £14,030, using an average rate of exchange of 4,320 Ug Sh To £1, and was allocated as follows.'- Employment of Project CoDrdinalor and Driver Vehicle Running Costs Libraries lor Schools Communicats'ons Other Costs (Net of Local Contributions) 3,373 3,542 6.489 422 204 Total Expenditu￿ in period 14,030 EDUCATION UGANDA ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Independent examin&rf$ report l ￿port to thè trusteès on my examination of the accounts of Education Ug8nd8 Ithe"Charity'l for the year ended 3 De￿mber 2022. Rosponsibllltlés and basis of report As the trustees of the Charity, YDU are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Act'i. 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 followe