REC.ISTERED C.OMPANY NUMBER: c.E{ls92 (England Wal) REGESTERED CIL4RITY NUMBER: 1148189 REPORT OF THE TRUSTEES AND IINAUDITED FIP4ANCIALSTATEMgNTS FOR THE YEAR ENDED31 DECEMBER 2023 FOR EMPOWERINGVULNERABLECHILDREN I EVCI UGANDA H¢Taih.4ssocialc5 Lid Chart¢ToI C£rtificd A¢£ouniani$ I Chili¢m Busincss Ccnire Anicrshalli Bllckinghamthkre HPG 6AA
EMPOWERING VULNERABLE CHILDREN I EVC I UGANDA CONTEP4TS OF THE FIYATr4CIAL STA TEME*TS FOR THF YF.AR F.NDF.D 31 DFCF.MBER 21123 Page C.hairniaTr'i Rqmjrt Opcratin% Fi•£141 Review Report of Ihe Trusitts IndepeodL'nt Exxminer's RLVOrt stulLLne vf Adiiiifrts Bal#nw Sheet to thc Fithancial Ststetnents 9 10 14 Dethiled Stawyncnt of Financial Actiliti
EMPOWERING VULNERABLE CHILDREN I EVC I IIGANDA I."HAIRMATri'S RI").1. FOR THE YEAR FNDED31 DECEMBER 2023 Our iiY>rk conlinucs 10 bebuili utx)n a $15D]Ey Chrisiian dhos. iiith Th¢ Lord Jcsll$ al th¢1r¢ of1 Mc do. Tliis s¥ Cllined. sus13iRcd dciolopinc411 of our In U¥wid4 iiith Vi¢¢ Ci)aJFm¥n atsd libs iTrif¢. uiidcrtakibly a Goi"Etnunce I'isit to the Project in Noi'eml>eT. Th¢ mjin s¢liool ii'c support has dci'clopcd from bcthg a Grccnfi¢ld $il¢. 10 pniKaTh- school of liiclic classrooins 1150 dorniiiori¢s. Inosih fundcd bi F.VC Ubkaiidg. Isho hai¢ allo insitslloj solar p¢1$ for eleciricil! alld tM¢li¢ largc IwiL$ lo ¢olltxi rina Th¢s¢ suppl¢m¢ni th¢ ivat¢r froin lh¢ solar poi%et¢d Malei punip. also proi'idcd in 8 prciious vcar M. EVC Thc flic Cla10M blo¢k noi% houscs a Iibrarn". an 5T lacilitl" thc ¢lassrthm$ lid(¥1 Ibr Ic&hin8 iocaiional ski115. Èart). this }ear. EVC proiidcd lh¢ lJbr4Th and ICKI books Uic school hJ Ill 01.ld. Ih rirsl l¢ii ol. thim conipulcrs. All of ih¢5¢ %4'cr¢ funded through thc ofuK donors. In Januarn" trf N'¢ar. the biiildiny of a wuch nwd(%l iithi Nursu) D¢partMlI ii'ill coniniciix ai school: fundui a niajor LIK duior aTLd. Ilicrc is niuch ¢%cii¢nieiii and emiliu$i%m for th15. Th¢ h0o1 nov has a fulll qiialifittj iiur5¢ on 511e and, the fitsl NeaT s cosls for her sHIa. MlC)ncS niYdLNI. I4.¢ gii'cn bi EVC Dur58 ihc Crt)icmancc i'isii. iiicctings %4crc hcld i41th ilic Chanfv s ptt. Bishop ScThcrus Jjumba and. ii"1th 21111 plus pircnts aiid guardians. iiho Ihartk¢O EVC for Ihiir supp)rt In ¢nablirt¥ Ih¢iF childm lo b¢ In School. Thc4 thc EVC bascd stall- team. h0 are deielopiJi¥ the Ork- iiell. iiiili eier niore children gaiiiing x¢¢ss lh¢ life cliwigi114 OPPOrtYttili or dv¢wion DllrDTrg Ihc i¢pr. oli¢ pfthc slaff Ica7 s¢1 up a pumb¢r of ipicro fingn¢¢ grp4PS: ii"h¢r¢ pgro15 WJU¢ 1084hci lo s1 Djontr for Uic Iiems ilir cliJldr¢M Meed ¢*h linn in Khool. Thc EVC Church App¢als Programmc ¢onlin¢S kn proi Idc our Inatn Ur¢C of ¢0m¢ and, 15 the InaJoT sourcc of child sn)rll1px al donors In Scpiettiber. an EVC. can¢ert lias held. Ikhi¢h raiscd funds d. aiiarLmess aboul tsurmork. This Hag a i¢Th WKI liiylili pwfossioiial oiwii. fwids #Iso ¥thIli [•17 Gin Aid wid Spoil5111P for our N'icc cli71a1 $ panicip4tion In Ilic Bar¢¢lona Mgrathion W¢ 8rc currcnilt" s¢£k"iiig oihcr 10 dii crsifi" and d¢vehp our incon]e strea15 Prcsciiiaiiojis iicrc dso madc in a iiuinbcrofuk schwls. iihich 0$0T EVC childrtth In ethi0n. A major challengc for Ihc fuiulr is th¢ 51CLpli cscalaisng cosi of edu¢aiion. wliich EVC niusi m&1 in oftier to ellsure our $ponx)rtyJ ¢liildrcii rcmath In Sch[. TIicT¢ IS a]$0 thc nccd lo build pcnDancni oifir¢ and a¢wmiiJodgiJoii for thc EVC sthtf. iiho I'ltlll In dcli&crin8 OUT scr%J¢os thc ground t)onor saiisfaciiott ii-lih our iiDrk- ¢oniinucs 10 b¢ icn hi8h. as Il is k-noii'ii. Ih all fuiids al141¢d for chikl spottsorsliip projc¢ts: dirxil! Ilict¢ Jnd. ptDjCCts. arc £ollipiclLd ll i'eTh li11 standard. I"hc fulur¢ forour Boing foniard. is i¢r¥ brighi. iTriih an cxc¢ll¢ni tccotd io build upon ('liainiJan EVC Daic. ICSL Pagc I
EMPOWERINC. VULNFR4BLE C.HILDREN I EVC I GAYDA OPÈ"RATJhG A Th4D FI.4WCIAL REI'IE FOR THF I'EAR EThDF_DJI DEI-F.MBF.R 21bll The surplus for )'e8r ivas £46.6111171122. def11 £W2911 ha5 bccD Jda io g¢n¢ral Tf5¢nCS This mmaround from dcficit 10 Su19 cornpard %%iih i"¢ar ans¢5 from w oi¢r411 thu¢as¢ IncoMc # £214.8%$ 121122. £11)7.11491 a rcdKiion ITr exndlire 1£169.2#4 121122. £2U(>J_$41. Th¢r¢ has some IOme wiith ihc of thrt>ll8h th¢ EVC Churcli appcals progrwnnic significJni gitl aid rctttpts from HMRC of £3%.827 m 21121 The reduclion In cYpoMiilur¢ has an5¢n wbstsniiolh. duc 10 clijld sponsorship Iransfers £115.8#5 121122. £13X.41171. Th¢s¢ hL'8iL¢r irwsfw5 UL 2022 ocourd due re1$ the 010$ liold oi¢Jr iii Ilw UK in 21121 %%tseclosed iii b8•MIadun¥ ih¢ COK'ID.19 pwdo•ii¢. There iere algo • numt¢rofpMjtttsM'hi¢h Hert dwinK th¢ )'¢¥. da150f i1Ch are pro¥1j t¢knv. In dillOn Iht fund$ trottsf¢wcd 10 u8 for child s[5015h1p. (htring thc athJi1al £1 ZJ¢)6 121122. £6 ¢J871 8$ trth5fcTrcd pniiclpIj bl iiay of ConinblN 10 salan¢5 UHI MlJ51111iC costs m U8•la Tk incre¢ th CO thrs Is Ihc U¥andaTh $ia17' 5alanc5 with Ih¢ gromm$ Yes$bi. th¥1 the stsff ell * i¢.8 • morr ¢4)mpr¢hwwie Tc5rwrcc bud8¢110 Cam" out th¢ir Inialuth)l¢ WOTK for ihc W¢ &lso srtdeful 10 rtteise 8f115 fnmi . PmN¢t¥ in Arem ISPICMAI - rlinller haThcsiin8 forih¢ mwn ¢lwrry>rng M¥its MlMba Pnmarl SdKJl Th¢ folh%bin¥ proj1¥ fund¢d from th¢ thanl%'s own r¢xrvt& li Si Maia Pnmb' &hwl A qt£0d ioila foy the miin elak%room ' GUI[5 hAfid%sthI8 Lanks for Ix>15 tsirfs drymilon ' R¢pwn Imprpicni¢n15 kn th¢ sil¢ CludIng thc ¢14kwcom the ar instsilion of wIng lin¢s ' Exlrn dcsks for lli¢ maui Ihc c14wroom md NwrxTh" ' ExlTa sol4r P•Ldy and 8¢n¢faT for th¢ ¢lJ5JTW ' SBcurilN cqllipmcnl for Eh¢ £1[1mS In £lhl,31NI slmi kb U8wKl• in th¢ tr¢ar. Ehihl ¥Jmxotship. wlmiThiylTrbun wsli in d for prnjccts uJCrt&en ill Uyarmiffj KlaLiI MulutDb4 PnmaTh S¢hco)1 Wt hoic lllso ¢1cd don14n$ thai arc currrndi r¢wnc4 in Ihc UK fft4aTd$ Ihc 21124 of a muryET%" wid kil¢hyildinin8 hall al Si Maiia Mwlumba Primm S¢h(ol. Truslcc% huic n150 ll8rd lo mainl•in ik d¢sIg•¢d fund of IMI) crc8t¢4 lom io prffi¢ for ¢irtUm51aiCC5 %4h¢rr ai li7¢% I ihc futsr¢ $wilsohp iJioiiJ¢s do full% ¢¢r schwl fix atyj othLY r¢qU1meI5 Ibhith ihc childrcn n4xyi alild school. This fuiid % drmin dwin durins th¢ J'¢ar ol"184XlI wp tsp fecs iicre m&Je This nom rlylcnl5hI Qui of&cncTal rc5CThCS A¥ of .1151 Dw'¢mJkr 21123. ioid r¢sm¢s £12J.298 121122 £82.6Y7i hIch rCprwll by ¢h bwik. Th¢$ iii¢ludc% rtri¢l funds of &Sy.111S Tht rbiril)'.I policv ott rc4tnu- EVI Iv plan for unfOr¢5c Yi8nifKabk finanL'ial pendir# Th¢ finkncial plaTriiin¥ rt¥11S¥F moninn'r¢%l¢1l proctss ¢thabl¢y Ih¢ rcs¢Th¢s * thc n¥hi locl. Th¢ l¢i¢l of r¢smw 1$ r¢iJc%%¢d on an anilu bas15 amd in iliith incrca5C5 ift income and eX111e A ¢h lkny &h%7$ tyl$ m Ihis procis. The bolril hi% yolin ihthi -Res¢n¢$ 10 bc mainiaimcd ai a Icicl EVCI cue tiiih ¢Id ¢onlin dunn8 o ofunfoTCXL rinthc1 di1rul. -Tak¢s Inio n¢¢ouni plw¥n¢d 1)11% kiels. .El'C's tommiim¢nis The f1.n8 hediTrg4 were in Ihe doelopment of ihe poli¢4= -Thc cumjii rcscr%cs polip siaiCmLi. Jknic .Kisk a$5LssIMciiI 4aills1 catL¥oTh of inconic ald ThF¢nth.Iu. .Fuiurc llcti%iTh Ic%"cls. IILeh' rrquiTemcnts IDch. -EVC$ comiMilll)cnls -Siaicmaii of Ihc rcquircd Tesen'es lei'd b¢¢¢ oltheaboit. Th¢ Irusitts hai"¢ Cxamijd thc major stra¢¥i¢. fitt¥rfiJl and (wrirnal n$ks ih¢ fK¢s 8nd wnfimis lh 51"st¢ms hth¢ bLYn cslab115hcd 10 Lablt r95 that th¢ iak¢n w Icss¢n th¢5¢ nsk5 As EVC 15 51alTcd lircl% b). i'olwitCLprs and h&s entcrd ani I¥-*r fin•brial rThnmitmeth5. th¢ of fits¢1 nsk" to uhich ihe Oryanisl0 i5 CNP05¢d iy im ioii". All child 5ponsot5hip PrOJts in Us3 arc rniir¢h. mon1¢5 fLrciicd from 5tx>n50rs amd doMT% P4¢2
Plathy for futu perioth: EVC continucs to operat¢ ien. succ(uS. Hith low co$ and a sound fan£1 bL%c. Th¢r¢ arc pl5 io dJt"crsJf!" aud develop our incomc sir¢an15 WOEL. coniinue5 to ihriie and8r0". and lic thJnk all oT donoTS th siiptx>rtcYs for Ihcirgre* support Christopher Rooke FCCA Trusiwrrre98uf¢T Da¢.. 02 2•2¥ Page 3
EMPOWERING VVLTr4EK4BLECHILDRENI ETrC I UGANDA flEPORT OF THE TRL,STEES FOR THE I'E.4R ETr4DED31 DFCEMBkR21PJ Th¢ Irusiccs iiho w¢ also dir¢¢tOT5 of Charib" foi purF¥ of the ComleS ALI 216. thcir TCtx)rt %iiih lli¢ financial Siatenienis of thc ¢hariN. foi Iheiear dl 31 D&tDkn 2U23 Th¢ Iwsi$ ha%e the proit5iODS ofA¢Éy)vnting and Rq)0rts"tt¥ b%. Chaniio%. Siaicmcnt of R4x0Mmded P1¢¢ applicknle lo chantK% prcpanng ihLYraccounts in aoTd3cC ihc Financial Rckx)rtittg Sndard 4plLcable in the UK and RepubiK of IFRS IlJ21 l£ff¢aii¢ l 20191. OBJFcfivES A lD AcfiviTIES Objertii"eJ aim5 Thc prcN"cntion or tclicf of wicth" in Usda lTr' prffi'idllig iiws s¢Th"i¢u kn inth"iithb th nc¢d ch17(. or (Akn ot¥an15aiions rking 10 pR%¢nl orteljeie SigThtfirant attTritit5 EVC'S is child spthJw5ship Thi$ Is suw)JeKnffl41 kn a thurch apa]S progrtyn¢ aNI a number of oihL¥ onc-otr rttumn8 aclii"Ilits to fund Jmproi'oncn15 in thc [r&StruCtu1C a sckn15 the Sp($0[1 In sdli8 our prowmm¢ exh lear hc req&d io ihe CharEts Comntissions guidan¢¢ on public bLYk¢fJi and and relief of wierts fot thc public iCrit. Thc trsIcL Jt%i"Z%"S Lysurc that thc pro8¥ lie kmd¢rt¥L'¢ %%ith cbwrtablc and Public kner Thc TSi¢L% collfJrn] ¢hc¥ baic complid uith dul! tson 17 of th¢ ckn.urs Ac4 2011 10 haic duc lo thc Chanl Cthiinllltsll's s¢TreTal public benefil."Chantses Pubb¢ &n¢fll-. STRUCTiiRE. GON'ERNANCE Ah"D K4%AGEMEP4T Goi'L'niiD£ Ilo¢ument The churih Js cywatd wJd¢r th¢ Elll(s 01.its CIO- wnst111 th)ptrd bb. thc trusts 18th Ma% 2U14 "illI Ihe chaR Commi&sJon 21154. Re¢ruimient and of ir•ste Th¢ sk"t115 ¢xpcncncc rcquircd thc TnL5kT is rcgllJadA r¢iio1 •d. iib(x¢ gws w¢ idctsfd. nffli tru51CLS iiith the rquisil¢ sk"Ills attd knoiiledgc arc Ktsicli" soughi. All ne41 trUSt¢ts r¥1¢ a IDduLl1oth. iihith irtludts mcciin85 11 1111 eiisiing Irusis. TIM" receii"e copiesof kn doc¥thenlS upJae51m their leS r£s)nsIbilItI¢ a5 Tcquir•J REFEREIc.E A%D ADMINISTRATII'E DETAILS RL?iJtered Compa5 number CEIIIII)LJ2 (En.41d I4'al¢s Re2i5tered Ch#riii lumber R)Ster(yE affi¢e I Cliurch Roal Willingto Bdford MK44 3QD TrnJtL Edis"Jrd FaiTrcat. Chr Ncil TLSUr$i¢pPO1 dwtton 2 April 21)24 7th the tOll5ts1utTh ofiimc SPLYi OD EVC Board GLTrrd(Ni Llattd Vice Char Rwiion Mons¥YrJic la Fow)d¢rTrnsiwl. rcsignd 3fJ Fcbrn% 21)24 10 ConL%rat£0 ComJniimts steppcd duiiD on 2P Aprkl )1124 in bDe iijth th¢ COM11110 oCiime4)rt Ihe EVC Prf>ard Judiih Fgiiccll DirOr of(Thild SwmsoTship •d futhlrab51118 Fli¢r BtMiifw¢ Kaknabllla Ink"a Moses Olanim restgttL)J 2P Febrnary 21)24 F*hcr Michwl KaMclcsLTr'a Chri510phei Rol¢. Tre][¥1Ied 4rfa M8%" 2024 Pz£c 4
EMPOWERING VL'LNEK4BLE f.HILDREW I EVC I UGANDA REPORTOFTHE TRLSTEES FOR THF. I'F.AR F.YDFD 31 DF.C'F.%IBF.R 21123 REFERElCE.4ryD.4DMIryISTrAT1VE DETAIiS IndLpLnil¢ni F.i#mi•ir VLj Hlhrdth FCCA.-4CA Heraih Associales iAd ChartLrL¥J Certifi¢yJ Accoutrtatst5 I Cli¢lieni 8usi1$S CeNI Amcrshan) Buckinghwnshu¢ HP6 6AA AppTmc4J . ordL¥ ofihe bD8ft1 of On d 55gnl ffi Jts b¢hilf by.. Edivord Fawcthi. Trusicc PY4¢ %
INDEPENDFNT EXAMINER'S REPORT TD THE TRII.STEESQF EMPOWIRING VULNERABLE CHILDREN I EVC I UGANDA Indeijendeni exomineW% rLy)ort to Ihe tn15$ of EmpoMerinoVMlh¢rllhle Chilrtren l EVC l I'ihe Comp#n) I I r¢port 10 Ili¢ Charih irusi¢¢s ofj in! ¢iaminaiior* ofih¢ acctrun15 of ilic Coiiipoii! foT Ihc cndcd 31 Dcccinbcr 21123 Rc¥iion%ibililI unil hw4i% of rL'port Ab lh¢ ih#riii's Iniyi(Ls ol lh¢ C'uiiipwii lind lis direc%ors forihe purtX>5C5 of ¢oinpam' lawl %oii #tc sPonSibl¢ for lh¢ pr¢Par¢011 of Ihc ccoullis Iii ac¢oraance li iih Ihc T1r¢Men1% of Iho Cosnwiics Aci 2111kn1'ih¢ 2n116 Ath'l. Haiin¥ saii$fitd m! sdfihai Ihc accfjunLS ofihe Compani are moi requiTed kn be sudiled Liiidcr P3rt 1 fi ofih¢ 21K16 Aci ar¢ clsgible for Ind¢pLiidcni cialllinio1i. I rewm iii rcsptti of IMJ cxoillirttslioii of l'our clLQnl}'5 COun15 Cllrri out und¢r Sc¢iioii 145 of Ilic Ch8nliLS Act 21111 I'ihc 21111 Acl'l Ill out IV ¢xainJnation I1141'¢ follo11. lh¢ Di110n5 ¥sien b! Ilie Chani! Coiniiii$s)ott iiiidcr S¢¢iion 145151 Ibl ofihe 2011 Ad. I hni ¢ coiiipl¢i¢d iii! f XoiiiinalQI7 l rviifiryi thal Inaiicn ha%F win¢ lo nllciiiioii ¢onnKliott th¢ oiwiinoiion mo CaSe lo brlicv¢'. counlin8 rccords iicrc k¢pl In r¢sp¢a ofihc C'oinpwi!. as rcqiiiTcd bi kniion IXC) of die JIIKI A¢1. or Ihc llccoiin15do iiol llCLonl iiiili Iliosc rccord5. or Ltoiini$ ¥?iie n IAIC fnir i i) i%hicli i.$ iiol ll rn111lcTcon8idcr¢d D5 ofnn Indep¢Yideiii ¢%nniinnitCJn.' OT Ihc OLCOIIIIIS lilli¢ iioi kn'ii prcpural iii cOrdl¢¢ iiiili Ilic Jii¢Uiods wid pniiciplcs o( tho SialthlL'III of RLYOIILnlLiidd Pillclic¢ IOT Coll1117u rtIng b% ¢hfjrili¢s IDppli¢Jbl¢ 10 cliariii¢% prcpannx Iheir ac¢8 In i¢tordance i%iih Ihe Financial Rcportiny Siwidard applicabli io Ilic UK Diid R¢publJ¢ of IrcllI1d (FR8 111211. I ha%¢ ¢on¢¢rn$ Diid lini'o oilicr lat1¢r5 Lil ¢onnc¢iJon iiiili the cxaminaiion 10 iihich aliclIon Shold be drfjI in Ihis pon I ord¢r lo cllabic ll proper ulld¢r51widin¥ oflli¢ ¥¢07 10 reIled. 'A, ACA Hcr471h AssvcialL5 Lid Chancrcl ('crtilicd Accounionls HPI) IIAA Dnic".
EMPOWERINf. VINLNERABLE C.-HILDREN I EVC I UGANDA STA TEmE¥T OF FINA Tr4CIAL ACTIVITIES FOR THF YTr'AR FTr4DFD 31 DEC'I'MBb.'R 21123 31.12.23 Toinl fuiOs 31.12.22 Toi81 Unresni¢lLxI rnd Rcstrict funds Notss. INI'OME AYD F.NDOWMENTS FROM DonaiiLWS Icgacies 211 Jll.S EXPFNDITURE ON 3.491 3,4YS 2.JYI Doiiaiions 161.786 211.1.761 44.69() %.4 Ih()2114 211A.114 ET IYCONfFIIEXPENDITUREI 14,C)ff ( 139.2911 Triin4fL'N I*L.1Mi fundx Nvl rnovcml Trt ITr fun¢l% 22.316 24.215 139.21)51 RECONCILIATION OF FUNDS Tolol fuTrds broughi fvniard 27.3117 31.lyII 12,(>()7 TOTAI. FIINDS C'ARRIED FORWARD 4l).{0)3 -1g.(Al.I 12I)2L)A N2.6Y7 P4e7
EMPOWERIliG VULNEIL4BLE CHILDRETr41 EVC I
UG.4NDA
BALACE SHEET
JI DFI-F_MBF.R ?IU3
31.12.23
Totsl
runds
31.12.22
Tot41
runds
Re5tii¢ttsl
rwid$
fw
Dg51gnoJ
No
CIIRRFNT ASSETS
Cash ai bank
49,693
20.IKKI
59.(Y)5
129298
82.6Y7
ET CLIRRETr4T ASSETS
49.693
2U.IMM
1292
82.697
TOT.4L ASSETS LESS
CbRRENT LL4BILITJES
49.693
20.IK)O
J9.IAIS
129298
82.697
NET ASSETS
129
82.697
FUNDS
Unr¢sln¢d funds
Rcstricicd fulS
69.693
-59.6(J_
35.39n
TOTAL FUNDS
129298
82.697
Th¢ chaniAble comp5 ¢DutJd EQ o¥emrAiOll fnxD audit llJKler Secw 477 of th¢ COM¢5 A(# 201kn for thc Near CDded
31 D¢ccnibsr 21123.
The membeTS he not required the Comp% to obtaill an auth't of its finKIal SlMLts for the 31 [)c£cMr 211D in
accordancc iiiih 47(?of the CIMllpaniLs Ad 21K)6.
Th¢ In15¢$ xk'noiyllg¢ th¢irr¢5ponsibilIti for
la}
¢tsSUFiTh¥ ¢liithbl¢ ¢¥)plI L¢¢ps ¢(Wlii¥ rd% 386 d i87 01 Ihe A
2(R16 and
preParS finaK13J si*ellJcnls lihich gile a irue and fa lic of ihc slai¢ of alTTs ofihc ¢hanigbl¢ ColpanI as ai lh¢ end ol
th fanCIal l'ear of It5 s[uS or def11 forexh fillacial i.eat in x£ordantr the rLwvircmcnts of kciions 394
395 JNI %4hi¢lJ oihm¥i$c ¢omph Mith thc rcquircmrnts of th¢ Comp1¢5 Aci 21Kkn rclthtyg 10 fin¢181 stOtcm¢iiES. $0 far
3ppJica>le kn the chanlable co]upan¥.
(b)
Thcs¢ fiMAwsal Sla¢ts h4}¢ prwtd io x
EMPOWERINC. VIJLNERABLE CHILDREN l Eve. I VGANDA NOTES TOTME FINAfvCL4LSTATEMENTS FOR THE YEAR ENDED 31 DEC.EMBYR •II?J GIFf.41D DEHTOR The COUl115 arL' pdcl#j on a cash basis. hoiith'eT. th¢gift aid d¢bior th¢N¢8r¢nd ivas £15.51512022.. £16.8921. ACCOUNTING POLICIES prci)aringthL' finthncithl %t¥iLynenl5 I'he fanCIal 51Jlemeiils of Ihe charitable ¢oillp•ii". which is a public bcncfii cntlTh' lld FRS IV2. haN"¢ been preparfyl irt accordc i&iih dic ChariliL% SORP IFRS 11121 'Accountittg gnd Rcporting h Charill". Siem¢LI of R¢¢oillll)cndoJ PrlicC applicable to chantses ptepdnng ilieir accouiiis in aC[dlCe willi ihe Finall¢1 R¢wrtin4 Siwidard applicabl¢ in th¢ UK and Republic of Ireld IFRS IU21 l¢lY¢£iiic l JJnuaTh" 2{111)I'. PinancLal Rcporting %tand8rd 1112 Thc Financigl Rcpofting Si¥mdard applicablc iii thc UK aiid Rcpublic of Irelld, and ilic Companic5 .4¢120(16 M)¢ fjjiancial $i¢ll1•11S haN¢ btt'rt pr¢parcd uiidci the hs5torical rA)sl colli'eniion. clime All iiicomc is Tccogni5cd ui thc Siatcmcnl ofFinanCi1 ActiN"itics oncc th¢ chwip. ¢ntiU<ejI¢0 th¢ funds, li is probtsblc that lh¢ iJJ¢onJ¢ Mill b¢ rc¢¢11. and Ili¢ aniouiii Can b¢ n1¢re1 liabIl. EAI)LYditure Liabilities ar¢ recogniscd as ¢¥pendittiTe ¥ soon as there is a Icgal or consiruciii'c obligation coiiimiiiing Ilic challi) 10 th ¢xp¢iidiliir¢. Il is probabl¢ lh a Ironsfcr oron0ml¢ bcn¢fiis ii-lll b¢ f¢4UlT¢d In $thil¢TnGTrI ad th¢ anioulll of th¢ Obligl017 can be Ineasurql reliabli Expaiditurc is accounicd for oll a cwli basis wid has bccii ¢IlfiJ uiidcr h¢adin¥s thai 8[1¢ all C47sI r¢laioJ lo Ihc cJlcgor¥". Whcjc costs cannot bcditCLI!" attributcd to p8rticularlJ¢alJigs. IhJ' liai¢ bwi allocaicl 10 ¢11111¢$ ON a basis coJisi$lcnl ivith lh¢ ofr¢wirc¢s. Tthx#tion Thc chanh Is exempi froTh corratIOn lax OR 115 Fhantsbl¢ ¥tii'iiies Furtd aecouThtillg Unrc51nclL¥J funds be u5cd ill xcordance %4"iih the ch3rilable obj11%.$ al th¢ dis¢rction of ihc irusieos. R¢sln¢id fiillds Gan oNh bc uscd for paFttcular rosinctcd piirwscs iiiihim di¢ obJcrA$ of th¢ ¢hanh.. R¢siri¢iions ansc iihcn spccif2L¥I b% thc dollor orulicll fujjds arc rwscd for pllmculJr r¢SL¢l¢d purpos¢$. Fiirfhcr cxplallatioll of Ihc nalurc and plltposc of each fund is in¢ludj in Ihc iioics 10 lh¢ fineTaI $ia¢m¢nis. NF.T INCOMF,IITr.XPF.YDITiIRF.I Nct in¢om&{CWCTkdinLtEI 15 5tatttl aftcrcknarBinsllcralitiiigl'. 31.12.23 31.1222 Indepejel ex}10n Th¢ a¢couiits bai¢ b¢tn prcpard on a Cash bas15. Forthc ¢Br$ ciid¢d 31.12.21122 31.12.21123, 111¢ Ind¢p¢ndciii EiamittcT has proNed liis profes510llal seTh'ices oli a pro bono basis. Thc Indepcndclll Examinefs ff£s the xcovnls for 21122 rcl&cs Ihc servitt$ proi'idd h the Independenl RsamineT ror ihc i earclldcd 31 12 21121. Pagc 9
EMPOWERING VULNERABLE fHILDRENI EVC. I UGANDA NOTES TO TEIE FINA Tr4CI.4L STATEMEP4TS- ttillt FOR'fHE YkAR ENDED 31 DFC-F.MBER 2023 TRUSTEES, REMUIIEIL4TIOFI AND BENEFITS There Mere iio trusi*s' reu]llsieTaiioJi QT other b¢rIts for the i'¢8r 31 D¢c¢mb¢r2023 nor for Ihe ended 31 Dcccmbcr 2022 Trustevb. 31.12.23 31.12.22 Tru51ccs' cYpcnsL 2.591 COMPARAI'IVES bOR THK s'fA'I'kMLNI' OF blTrANCIAL ACI'IVITIES Unrestricl fund R¢siri¢l(x¢ fNnds Toiaj funds Dessgrtlted INCOME AND ENDOWMENTS FROM 123 %_$4 167 1159 EXPENDITURE ON Raising fvnds 2.191 Chthriittl)le #¢tii'itie¥ DoiiatilS 146583 203.7f>.I Total -$9.77] 2()6 744 Nk'l. INCMlEXPEP4Dl.1.vR 'rrBiisfcr% bcn%¢LYi funds nioi ¢tticiii in futtds 116 J661 IU.02YI 139.2951 124.6531 8.047 122.689) 139.J51 REC.ON('.ILI.4TION OF FIINDS To1 fwids brought formard 51,960 11.953 58.079 121.992 TOTAL FEIIYDS CARRIED FORWARD 27J117 82.697 Pa¥clU conilliuixl..
EMPOWERINC. VIILNEIL4BLE CIIILDREN I EVC. I UGANDA NO'fES TO THE FIP*ANCIAL STATEMENTS- LUDt1n¢d FOR THF Tr'F.AR ENDFD 31 DEC.'b.MBf'R 211?3 MOVEMENT IN FUNDS Ncl moveDiqiI TTwisf¢rs Ai 31 12.23 (InnylriiiiLyI funii¥ cr&1 fulld lure fe¢ incrcagc5 l.S,(ffj(I 4(),()93 47 27 3(45 520 21.IH6 Sport5 CqUIPJIICJkL Kaiii%%ni¢r h&n¢511118 projcci Nur5Cn' KlichgnlDM7 Hail Ci.21Y) 26.2J9 35 Jl)U TUTAL FUNDS 46.6t>l 12)198 Nci moluieni In funds. th¢ludtyJ itt th¢ 8boi¢ tr¢ thy follo5. R¢wil¢ exptndcd Mpicniwi T04wrce8 IIDrcAtrirte(I 144.(Ily)I Iiicro401 RL¥lri£tLYl ('hild spthisorship RnJ¢ii¥Jicr liurii'slirty proj&i Nutset> 4,1(K) 18:81)01 TOTAI. FIINDS ICO) 2141 46.Nll PJ8c 11 coiillliual
EMPOWERING VULNEK4BLE fHILDREN I EVC I UGANDA IOTES TO THE F(NANCIAL STA TEMENTS- ClbDIlDu¢d FOR THF TrEAR F.NDFD 31 DFC.'F.MII&R 21Q3 MQVLMENT IN FLINDS- ron¢ittued ComyJLrn¢iies for mowemen¢ in funds N¢1 Tr&isfcrs beh44eii ruthl$ Ai 31.12.22 Atl.122 in ftLnds lInr(n¢ld funds iiLral (uiid Vo¢10n01 classroomi block Si Min BON5 Dor Futu]p Fee incrukes -$1.960 116.2661 18.3871 27.3V7 2U.UIKI 2U,IK]11 63,913 116.2661 13401 47,307 Ro%trirted fvnds 54.579 137,2381 34U 17.6¥1 Chatih Sctup Sports cquipmcnl Tc¥l hk% Nursw¥ Ki1¢h¢Ii Hdl I,0) 2,IIIKI 6,209 6.209 5%.1179 35J911 TOTAL FUWDS 121.YY2 I39.5} A2.697 CoiiipaTJlii'c ncl moi"cmrni ITr funds. includol thc a1.¢ OJC LS loll01". Incfjming Resourccs CXWLid¢d Moimieni In (wids Uttnytricicd fund5 Generd fund 159,7711 116.2661 RL(I{Cl Cliilif won%or4hJp Tcxl b(K)ks 4'iiig 1h)n & fijrniturc Nurs¢n KiichcMIDiniiig H8Jl 177.23%) 6.2 6,2(Y) Iv,Iwo 1.212 123.454 1146,-5831 123.11291 TOTAL FUNDS 167.1159 21334) 39.2()51 Pasc 12
EMPOWEIUNG ULNEtL4BLE CHILDREN { EVC I UGANDA OTES TO THE FlhA4Cf.4L ST.4TE41E>¥TS- roniinucd FOR THF IE.4R EPIDFD 31 DECF.MBFR 2023 A curTCllt!tar 12 *Jd Or)e¥ 12 roonths ¢mb]I41 Tmbsiti( is s lolk)ws." Tmsfvs beh%eeii rvlS "eHltht ut fund5 At 31.12.23 Ai 1.1.22 Unrt5trirted funds GeJ)er fuDd VIKJtiond classDM blrf&. Si Bo%s DDrni Futu]e Fet 51S(rf) I I,Y(MTr 53 9.4211 121.6871 49.693 11.4801 28.480 2Q(MMI 63,913 10.940 69.693 Rtstrirttd fund5 Child sponsorthip Charil! Scl up Sports ewipjttakl I)0&y har%¢stin¥ proj¢¢¢ (33.593) 860 21.846 500 s(K> i.(H {4J¢X)) 12.(KXI 26.259 10.(xa) 4J(M) 26.259 iu.wo K¢t¢htsVDThins Hall 58.UP) 13.6NI 5.16(1 TOTAI. FUNDS PE¢ 13
EMP()WERif4¢.VIILNERABLE CHILDREN I EVC UGANDA NOTES TO'I"IIE b&NANCIAL STATE4IENTS- coniinutd FOR THF YF.AR ENI)F.D 31 DFC'Tr.MBF.R 21123 MOVEMENT JN FUNDS- euntinued A curr¢1 i¢ar 12 LiiIMiths alid PTior)c¥ 12 months Combined n¢t ID0¢1¢1 iii funds. lliCId ill th¢ abo¥¢ arc as folloi%'s'. Incoinxny 41Nirc¢s Rcsourccs XFended Moi¢nJelli In futtd8 ur¢rictlyl Gener lund rUlU Fcc Iiicr¢u 123,%Y(I 113,-19.71 Rainiiaicr hari¢siiii¥ proJ#i Nurgcts 26.21() Solar poiicls 219 11$4 262 68A) -1.634) TOTAL FIINDS ?%2 1)44 174 6?Sl RELATED PARTY DISC'LOSIIRES TJi¢re iio r¢l*¢d parti Irwi$a¢liol fur UJ¢ cmd¢d 31]ke¢Nib¢r 21121. Pa8¢ 14
EMPOWERING VLILNERABLE C.HILDREN { EVC I UG.4YDA DETAILED ST.4TEMENT OF F1i.&hCI.4L.4cfiiTIEs FOR THE I'EAR EPiDF.D JI DECEMBER 211J? 31.1223 31.12.22 INCOME AND EP4DOw'IEfTs anil liyatie% Donaljons. fundT&S1n & $p)wAhip Gill thd Gran 177.158 38 J27 159.11)6 To1 rwour¢¢b 21.1.8¥5 XPENDITURE er trading Artii'ititq Trus1. Cxps Charityhlc arti%itits Sui)dn¢s qujpmeiil & f1[¢ Donatson bowg ProJ¢d ¢pyis Child SFM)ngorthip 122 269 8.111% 138.487 sUpprt adminJ5tratiott 12J97 6.9%7 )87 Finnte BK Humutt 0rs T¢lcyhon¢ Post4c sllllL(XLcr) Conipuiercosts Transp)rt Donor carc 322 2.73J 322 1.894 244 168 IMd¢y¢ndthi Training In$uraNce %80 397 792 97 42 Toial rl¥Our expthded 6() 2116 1.14 46.6VI (3Y2951 This pedOeS not fomi pwl orth¢ aw¥)T4 fInwla] swanenis P48v IS