## **Empowering Vulnerable Children (EVC) Uganda** (Registered charity, number 1158189) **Financial statements for the year ended 31 December 2021**
|**Page**|**Contents**|
|---|---|
|2 - 5|Trustees’ annual report|
|6|Independent examiner’s report|
|7|Receipts & payments account|
|8|Statement of assets & liabilities|
|9 - 10|Notes to the accounts|
# **Empowering Vulnerable Children (EVC) Uganda Trustees’ annual report for the year ended 31 December 2021**
**Full name** Empowering Vulnerable Children (EVC) Uganda
**Organisation type** Charitable incorporated organisation
## **Registered charity number** 1158189
**Principal address** Chapel Corner, 1 Church Road, Willington, Bedfordshire, MK44 3QD
## **Trustees**
Edward Fawcett, Chair Neil Yeomans, Treasurer Gordon Lland Ramon Monserrate Andy Hunt Judith Fawcett Father Boniface Kaayabula Oyeyinka Moses Olaniran, from 18/01/21 Father Michael Kamelegeya, from 23/10/21 Maeve McGill, until 05/08/21
## **Independent examiner**
John O’Brien, employee of Community Accounting Plus, Units 1 & 2 North West, 41 Talbot Street, Nottingham, NG1 5GL
## **Governance and management**
The charity is operated under the rules of its CIO - Foundation constitution adopted by the trustees on 18[th] May 2014 and registered with the Charity Commission on 8 August 2014.
The skills and experience required by the Trustee Board is regularly reviewed and, where gaps are identified, new trustees with the requisite skills and knowledge are actively sought.
All new trustees receive a personalised induction, which includes meetings with existing trustees. They receive copies of key documents and updates on their roles and responsibilities as required.
## **Objectives and activities**
The prevention or relief of poverty in Uganda by providing: grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
## **Public benefit statement**
The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.
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## **Empowering Vulnerable Children (EVC) Uganda**
## **Summary of the main activities undertaken for the public benefit**
EVC's main activity is child sponsorship. This is supplemented by a church appeals programme and a number of other one-off and recurring activities to fund improvements in the infrastructure at schools which the sponsored children attend. In setting our programme each year we have regard to both the Charity Commission's general guidance on public benefit and prevention and relief of poverty for the public benefit. The trustees always ensure that the programmes we undertake are in line with our charitable objects and aims.
## **Summary of the main achievements during the period**
Chair’s report
EVC Uganda has a strong Christian ethos, which is reflected in all its work and, all meetings commence with prayer, seeking The Lord’s support and guidance.
With the closure of schools continuing throughout 2021, during lockdown, EVC continued to undertake a very successful Program of Outreach Education to the children, where they were based.
During this year, a great deal of Project work was successfully completed at St Matia Mulumba, the main primary school we support. This included: putting in place for the school, a campus wall and high wire fence to provide security; five 10,000 litre rainwater tanks were installed to collect rainwater providing an additional source of clean water for the children, a vocational classroom block was completed with the necessary toilets and was ready for the school reopening in January 2022; This was all funded by the generosity of our UK donors, including Wilmslow Wells for Africa. The Eddies Charity also made a donation for the provision of sports facilities for the school.
The number of people funding poor children’s education through our Child Sponsorship Programme rose to 276 by the end of the year, with 352 children now benefitting from this life changing opportunity. These numbers continue to increase.
We greatly value the generosity, commitment and loyalty of our donors. This year we commenced a Programme of Donor Care Meetings throughout the UK so that we can update donors on all aspects of our work. The first one took place in Leighton Buzzard, Beds in October and was well received. More Donor Care Meetings will be held in 2022 in other parts of the UK.
The EVC Church Appeals Programme continued to progress well. We visited many parishes throughout England, raised substantial funds from the collections, gained more child sponsors and were warmly received by the clergy and parishioners alike. We thank all of them for their support.
The new RC Bishop of Masaka, Serverus Jjumba became an EVC Patron and is an enthusiastic and active supporter of our work. Father Michael Kamulegeya and Oyeyinka Moses Olaniran became Trustees, the former being Education Secretary for the RC Diocese of Masaka and the latter providing skills in Safeguarding. Both will add greatly to the EVC Board`s already extensive expertise.
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## **Empowering Vulnerable Children (EVC) Uganda**
With the guidance of The Lord, a strong Trustee Board, a highly supportive donor base and a very successful track record of completing high quality projects we go into the New Year with great confidence that we will continue to meet the needs of the poor children we serve.
## **Financial review**
The surplus for the year was £74,934 (2019: deficit £43,291) which has been added to general reserves. In large part this reflects a decision taken by trustees to retain child sponsorship monies in the UK whilst schools were closed during the COVID-19 pandemic. Subsequent to the year-end these monies have now all been transferred to Uganda.
In addition to the funds transferred to Uganda for child sponsorship, during the year an additional £5,367 was transferred principally by way of contribution to salaries and administrative costs in Uganda.
A further £10,100 was transferred, being monies received from Wilmslow Wells for Africa to fund the installation of rainwater tanks to collect rainwater, providing an additional source of clean water for the children at St Matia Mulumba school.
In summary £53,848 was sent to Uganda in the financial year.
As of 31st December 2021, total reserves were £121,992 (2019: £47,058) which were represented by cash at bank. This includes restricted funds of £56,079.
## **The charity’s policy on reserves**
EVC needs reserves in order to properly plan for unforeseen significant financial expenditure. The annual financial planning and regular monitoring/review process enables the reserves to be maintained at the right level. The level of reserves is reviewed on an annual basis and in accordance with increases in income and expenditure. A cash flow analysis aids this process. The board has set up a reserves policy that requires:
- Reserves be maintained at a level ensuring EVC's core activity could continue during a process of unforeseen financial difficulty;
- Takes into account planned activity levels;
- EVC's commitments.
The following headings were used in the development of the policy:
- The current reserves policy statement, as above;
- Risk assessment against each category of income and expenditure;
- Future activity levels, likely requirements and levels;
- EVC's commitments;
- Statement of the required reserves level as a result of the above.
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## **Independent examiner’s report to the trustees of Empowering Vulnerable Children (EVC) Uganda for the year ended 31 December 2021**
I report to the trustees on my examination of the accounts of Empowering Vulnerable Children (EVC) Uganda (the charity) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records.
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.
Signed _________________________ Date ______________________ 07/09/2022 John O’Brien MSc, FCCA, FCIE Employee of Community Accounting Plus
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## **Empowering Vulnerable Children (EVC) Uganda Receipts & payments account for the year ended 31 December 2021**
|_2020_
Total
**Unrestricted**
Funds
**Funds**
£
**£**
**Receipts**
79,934
Donations, fundraising & sponsorship
23,685
7,000
Grants
-
12,169
Gift aid
17,675
99,103
**Total receipts**
**41,360**
**Payments**
150
Bank charges
165
35,947
Boys dormitory project
-
68,787
Child sponsorship
8
171
Courses
-
-
Donation boxes
74
628
Equipment & furniture
159
570
Independent examination
570
377
Insurance
392
859
Lighting project
-
452
Other & miscellaneous
283
1,164
Printing & stationery
1,622
137
Rent
123
133
Telephone
269
105
Transport
-
536
Trustees' expenses
1,389
4,100
Uganda administration & staff costs
4,960
28,100
Vocational classroom block project
-
178
Website
253
-
Wilmslow Wells project costs
-
142,394
**Total payments**
**10,267**
(43,291)
**Net receipts/(payments)**
31,093
90,349
Cash funds at start of this period
32,820
47,058
**Cash funds at end of this period**
**63,913**|**_2021_**
**Restricted**
**Total**
**Funds**
**Funds**
**£**
**£**
79,222
102,907
13,100
13,100
-
17,675
**92,322**
**133,682**
-
165
-
-
38,381
38,389
-
-
-
74
-
159
-
570
-
392
-
-
-
283
-
1,622
-
123
-
269
-
-
-
1,389
-
4,960
-
-
-
253
10,100
10,100
**48,481**
**58,748**
43,841
74,934
14,238
47,058
**58,079**
**121,992**|
|---|---|
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Empowering Vulnerable Children (EVC) Uganda
Statement of assets and liabilities
at 31 December 2021
2020
2021
Cash assets
Bank accounts
47,058
47,058
121992
121,992
Other monetary assets
Debtors - Gift aid
9,873
7,553
Llabllltles
Creditors - Independent examination fee
570
(570)
576
(576)
These financial statements are accepted on behalf of the charity by:
Slgned
Neil Yeomans, Truste
Dated I
2<)z
## **Empowering Vulnerable Children (EVC) Uganda Notes to the accounts for the year ended 31 December 2021**
## **1. Receipts & payments accounts**
Receipts and payments accounts contain a summary of money received and money spent during the period and a list of assets and liabilities at the end of the period. Usually, cash received and cash spent will include transactions through bank accounts and cash in hand.
## **2. Funds analysis**
|**Restricted funds**
Child sponsorship
Charity Set up
Wilmslow Wells for Africa
Sports equipment
Text books
**Unrestricted funds**
General fund
**Designated funds**
Vocational classroom block
St MM Boys Dorm|**Opening**
**balance**
**£**
13,738
500
-
-
-
**14,238**
20,867
11,900
53
**32,820**|**Receipts**
**£**
79,222
-
10,100
1,000
2,000
**92,322**
41,360
-
-
**41,360**|**(Payments)**
**Closing**
**balance**
**£**
**£**
(38,381)
54,579
-
500
(10,100)
-
-
1,000
-
2,000
**(48,481)**
**58,079**
(10,267)
51,960
-
11,900
-
53
**(10,267)**
**63,913**|
|---|---|---|---|
The specific purposes for which the funds are to be applied are as follows:
Child Sponsorship - Individuals pay to sponsor a child to attend private school in Uganda.
Charity Set up - towards the Charity set up costs. Wilmslow Wells for Africa – towards installation of rainwater tanks to collect rainwater providing an additional source of clean water for the children.
Sports equipment - funds received for the purchase of sports equipment at St Matia Mulumba School from Eddies Charity.
Text books - funds received for the purchase of text books at St Matia Mulumba School from Salisbury Catholic Outreach (SCORE).
Vocational classroom block – used to construct a vocational classroom block at St Matia Mulumba school.
St. MM Boys Dorm – used to construct a boys dormitory at St Matia Mulumba school.
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## **Empowering Vulnerable Children (EVC) Uganda**
## **3. Trustees’ remuneration**
During this period, a total of £1,389 was reimbursed to 2 trustees for expenses incurred.
## **4. Related party transactions**
- There were no related party transactions in this period.
## **5. Glossary of terms**
- **Creditors:** These are amounts owed by the charity, but not paid during the accounting period.
- **Debtors:** These are amounts owed to the charity, but not received in the accounting period.
**Restricted funds:** These are funds given to the charity, subject to specific restrictions set by the donor, but still within the general objects of the charity.
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