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
stulL￿Lne 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¢ of￿1 Mc do.
Tliis s￿¥ C￿llin￿ed. 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 r*in￿a￿ 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 Cla￿￿10M blo¢k noi% houscs a Iibrarn". an 5T lacilitl" thc ¢lassrthm$
li￿d(¥1 Ibr Ic&hin8 iocaiional ski115. Èart). this }ear. EVC proiidcd lh¢ lJbr4Th and ICKI books Uic school h*J 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¢partM￿lI 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￿.
M￿lC)ncS niYdLNI. I4.¢￿ gii'cn bi EVC
Dur5￿8 ihc Crt)icmancc i'isii. iiicctings %4crc hcld i41th ilic Chanfv s p￿￿tt. 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 Ica￿7 s¢1 up a pumb¢r of ipicro fingn¢¢ grp4PS: ii"h¢r¢ pgro15 WJU¢ 1084hci lo s￿1
Djontr for Uic Iiems il*ir 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
s￿n￿)r￿ll1px 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 Spoil￿￿5111P for our N'icc cli￿￿71a1￿ $
panicip4tion In Ilic Bar¢¢lona Mgrathion W¢ 8rc currcnilt" s¢£k"iiig oihcr 10 dii crsifi" and d¢vehp our incon]e strea1￿5
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 al￿141¢d for chikl spottsorsliip projc¢ts: dirxil! Ilict¢ Jnd. ptDjCCts. arc £ollipiclLd ￿ ll i'eTh li￿11 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. def￿11 £W2911 ha5 bccD *Jda io g¢n¢ral Tf5¢nCS This mmaround from dcficit 10
Su￿1￿9 cornpard %%iih i"¢ar ans¢5 from w oi¢r411 thu¢as¢ IncoMc # £214.8%$ 121122. £11)7.11491 ￿ a rcdKiion ITr ex￿ndli￿re
1£169.2#4 121122. £2U(>J_$41. Th¢r¢ has some I￿Ome wiith ￿ ihc of thrt>ll8h th¢ EVC Churcli appcals
progrwnnic significJni gitl aid rctttpts from HMRC of £3%.827 m 21121 The reduclion In cYpoMiilur¢ has an5¢n wbstsniiolh. duc 10
clijld sponsorship Iransfers ￿ £115.8#5 121122. £13X.41171. Th¢s¢ hL'8iL¢r irwsfw5 UL 2022 ocourd due ￿ re￿1$*￿ the
0￿10$ liold oi¢Jr iii Ilw UK in 21121 %%tseclosed iii b8•MIadun￿¥ ih¢ COK'ID.19 pwdo•ii¢.
There i*ere algo • numt¢rofpMjtttsM'hi¢h Hert dwinK th¢ )'¢¥. da1￿50f i1￿Ch are pro¥1￿j t¢knv.
In ￿dillOn ￿ Iht fund$ trottsf¢wcd 10 u8*￿￿ for child s[￿5015h1p. (htring thc athJi1￿￿al £1 ZJ¢)6 121122. £6 ¢J871 ￿8$ trth5fcTrcd
pniiclp￿Ij bl iiay of Coninb￿l￿N 10 salan¢5 UHI ￿M￿lJ511￿11iC costs m U8•*la Tk incre￿¢ th CO￿ thrs Is Ihc U¥andaTh
$ia17' 5alanc5 with Ih¢ gromm$ Yes￿$*bi￿.￿ th¥1 the stsff ￿ell * i*¢￿￿.￿8 • morr ¢4)mpr¢hwwie Tc5rwrcc bud8¢110 Cam"
out th¢ir Inialuth)l¢ WOTK for ihc
W¢ &lso srtdeful 10 rtteise 8f*115 fnmi . PmN¢t¥ in Arem ISPICMAI -
rlin￿ller haThcsiin8 forih¢ mwn ¢lwrry>rng M¥its M￿l￿Mba Pnmarl SdK*Jl
Th¢ folh%bin¥ proj￿1¥ fund¢d from th¢ thanl%'s own r¢xrvt& li Si Maia Pnm*b' &hwl
A qt£0￿d ioila foy the miin elak%room
' GUI￿[5 hAfid%sthI￿8 Lanks for Ix>15 tsirfs drymilon
' R¢pwn Imprpicni¢n15 kn th¢ sil¢ ￿CludIng thc ¢14kwcom the ar￿ instsil*ion of w￿Ing lin¢s
' Exlrn dcsks for lli¢ maui Ihc c14wroom md NwrxTh"
' ExlTa sol4r P•Ldy and 8¢n¢fa￿T for th¢ ¢lJ5JTW
' SBcurilN cqllipmcnl for Eh¢ £1￿[1￿mS
In £lhl,31NI slmi kb U8wKl• in th¢ tr¢ar. Ehihl ¥Jmxotship. wlmiThiylTrbun wsli in
d for prnjccts u￿JCrt&en ill Uyarmiffj KlaLiI MulutDb4 PnmaTh S¢hco)1
Wt hoic lllso ￿¢1￿cd don14￿n$ 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 ll8r￿d lo mainl•in ik d¢sIg￿•¢d fund of IMI) crc8t¢4 lom io prffi￿¢ for ¢irtUm51aiCC5 %4h¢rr ai li￿7¢% I￿ ihc
futsr¢ $wilso￿h￿p iJioiiJ¢s do full% ¢￿¢r schwl fix￿ atyj othLY r¢qU1￿me￿I5 Ibhith ihc childrcn n4xyi ￿ ali￿ld school. This fuiid
% drmin dwin durins th¢ J'¢ar ol"184XlI wp tsp fecs iicre m&Je This nom rlylcnl5h￿I Qui of&cncTal rc5CThCS
A¥ of .1151 Dw'¢mJkr 21123. ioid r¢sm¢s £12J.298 121122 £82.6Y7i ￿hIch rCprwl￿￿l by ¢*h ￿ bwik. Th¢$ iii¢ludc%
r￿tri¢l￿ funds of &Sy.111S
Tht rbiril)'.I policv ott rc4tnu-
EVI Iv plan for unfOr¢5c￿ Yi8nifKabk finanL'ial **pendi￿r# Th¢ finkncial plaTriiin¥ rt¥11S¥F
moni￿nn￿'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 eX￿*111￿e A ¢*h lkny ￿&h%7$ tyl$ m Ihis proci*s.
The bolril hi% yolin ihthi
-Res¢n¢$ 10 bc mainiaimcd ai a Icicl EVCI cue *tiiih ¢￿Id ¢onlin￿ dunn8 o ofunfoTCXL* rinthc1￿ di1r￿ul￿.
-Tak¢s Inio n¢¢ouni plw¥n¢d ￿1)￿11% kiels.
.El'C's tommiim¢nis
The f￿1￿￿.￿n8 he*diTrg4 were in Ihe doelopment of ihe poli¢4=
-Thc cumjii rcscr%cs polip siaiCmL￿i. ￿ 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"¢ Cxamij￿d thc major stra¢¥i¢. fitt¥rfiJl and (wr*irnal n$ks ih¢ fK¢s 8nd wnfimis lh* 51"st¢ms hth¢ bLYn
cslab115hcd 10 L*ablt r9￿5 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 Oryanis￿l0￿ i5
CNP05¢d iy im ioii". All child 5ponsot5hip PrOJ￿ts in Us￿3 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 f￿an£1￿ bL%c. Th¢r¢ arc pl￿5 io dJt"crsJf!" aud develop our
incomc sir¢an15 WOEL. coniinue5 to ihriie and8r0￿". and lic thJnk all o￿T 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 Com￿leS ALI 21￿6. thcir TCtx)rt %iiih lli¢ financial
Siatenienis of thc ¢hariN. foi Iheiear ￿d￿l 31 D&*tDkn 2U23 Th¢ Iwsi￿$ ha%e the proit5iODS ofA¢Éy)vnting and Rq)0rts"tt¥ b%.
Chaniio%. Siaicmcnt of R4x0Mm￿ded P￿1¢¢ applicknle lo chantK% prcpanng ihLYraccounts in a￿oTd3￿cC ihc Financial Rckx)rtittg
S￿ndard 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 Us￿da lTr' prffi'idllig iiws s¢Th"i¢u kn inth"iith￿b th nc¢d ch￿17(￿. or (Akn
ot¥an15aiions ￿￿rking 10 pR%¢nl orteljeie
SigThtfirant attTritit5
EVC'S is child spthJw5ship Thi$ Is suw)JeKnffl*41 kn a thurch ap￿a]S progrtyn￿¢ aNI a number of oihL¥ onc-otr
rttumn8 aclii"Ilits to fund Jmproi'oncn15 in thc ￿[r&StruCtu1C a sckn15 the Sp(￿$0[￿1 In sdli￿8 our prowmm¢
exh lear h￿c req&d io ihe CharEts Comntissions guidan¢¢ on public bLYk¢fJi and and relief of wierts fot
thc public i￿Crit. Thc tr￿sIcL￿ Jt%i"Z%"S Lysurc that thc pro8￿￿￿￿¥ lie kmd¢rt¥L'¢ %%ith cbwrtablc and
Public kner
Thc T￿Si¢L% collfJrn] ¢hc¥ baic complid uith dul! ￿ ￿tson 17 of th¢ ckn.urs Ac4 2011 10 haic duc lo thc Chanl
Cthiinll￿ltsll's s¢TreTal public benefil."Chantses Pubb¢ &n¢fll-.
STRUCTiiRE. GON'ERNANCE Ah"D K4%AGEMEP4T
Goi'L'niiD£ Ilo¢ument
The churih Js cywatd wJd¢r th¢ Elll(s 01.its CIO- wnst1￿11￿ th*)ptrd bb. thc trus*ts 18th Ma% 2U14 ￿"illI
Ihe chaR￿ Commi&sJon 21154.
Re¢ruimient and of ir•ste
Th¢ sk"t115 ¢xpcncncc rcquircd ￿ thc TnL5kT is rcgllJadA r¢iio1￿ •d. iib(x¢ gws w¢ idc*tsf*d. nffli tru51CLS iiith the
rquisil¢ sk"Ills attd knoiiledgc arc Ktsicli" soughi. All ne41 trUSt¢ts r￿¥1¢ a IDduLl1oth. iihith irtludts mcciin85 11 1111
eiisiing Irusi*s. TIM" receii"e copiesof kn doc¥thenlS upJae51m their ￿leS r£s￿)nsIbilItI¢￿ a5 Tcquir•J
REFERE￿Ic.E A%D ADMINISTRATII'E DETAILS
RL?iJtered Compa￿5 number
CEIIIII)LJ2 (En.41￿d I4'al¢s
Re2i5tered Ch#riii lumber
R￿)Ster(yE affi¢e
I Cliurch Roal
Willingto
Bdford
MK44 3QD
TrnJtL
Edis"Jrd FaiTrcat. Ch*r
Ncil T￿LSU￿r$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￿ ComJniim￿ts
steppcd duiiD on 2P Aprkl )1124 in bDe iijth th¢ COM￿11￿110￿ oCiime4)*rt Ihe EVC Prf>ard
Judiih Fgiiccll Dir￿Or of(Thild SwmsoTship •d futhlrab51118
F*li¢r BtMiifw¢ Kaknabllla
Ink"a Moses Olanim restgttL)J 2P Febrnary 21)24
F*hcr Michwl KaMclcsLTr'a
Chri510phei Rol￿¢. Tre￿]￿[¥￿￿1￿Ied 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
REFEREl*CE.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 55gn￿l 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 T￿￿1r¢Men1% of Iho Cosnwiics Aci 2111kn1'ih¢ 2n116 Ath'l.
Haiin¥ saii$fitd m! sdfihai Ihc accfjunLS ofihe Compani are moi requiTed kn be sudiled Liiidcr P3rt 1 fi ofih¢ 21K16 Aci ar¢ clsgible for
Ind¢pLiidcni cialllin￿io1i. I rewm iii rcsptti of IMJ cxoillirttslioii of l'our clLQnl}'5 ￿COun15 ￿ Cllrri￿ out und¢r Sc¢iioii 145 of Ilic
Ch8nliLS Act 21111 I'ihc 21111 Acl'l Ill out I￿V ¢xainJnation I1141'¢ follo11.￿ lh¢ Di￿110n5 ¥sien b! Ilie Chani! Coiniiii$s)ott
iiiidcr S¢¢iion 145151 Ibl ofihe 2011 Ad.
I hni ¢ coiiipl¢i¢d iii! f Xoiiiinal￿QI7 l rviifiryi thal Inaiicn ha%F win¢ lo nllciiiioii ¢onnKliott th¢ oiwiinoiion mo
Ca￿Se 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 ￿cOrd￿l¢¢ iiiili Ilic Jii¢Uiods wid pniiciplcs o( tho SialthlL'III of RLYOIILnlLiidd Pillclic¢
IOT ￿Coll￿1117u ￿￿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 Ircl￿lI1d (FR8 111211.
I ha%¢ ¢on¢¢rn$ Diid lini'o oilicr ￿lat1¢r5 Lil ¢onnc¢iJon iiiili the cxaminaiion 10 iihich alic￿lIon Sho￿ld be drfjI￿ in Ihis
pon I￿ ord¢r lo cllabic ll proper ulld¢r51widin¥ oflli¢ ¥￿¢0￿7￿ 10 re￿Iled.
'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
r￿nd
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
BALA*CE SHEET
JI DFI-F_MBF.R ?IU3
31.12.23
Totsl
runds
31.12.22
Tot41
runds
Re5tii¢ttsl
rwid$
fw
Dg51gn*oJ
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 fu￿lS
69.693
-59.6(J_
35.39n
TOTAL FUNDS
129298
82.697
Th¢ chaniAble comp￿5 ¢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 h￿e not required the Comp￿% to obtaill an auth't of its fin￿KIal Sl*ML￿ts for the 31 [)c£cM￿r 211D in
accordancc iiiih 47(?of the CIMllpaniLs Ad 21K)6.
Th¢ In15¢￿$ xk'noiyl￿lg¢ th¢irr¢5ponsibilIti￿ for
la}
¢tsSUFiTh¥ ¢li*ithbl¢ ¢¥)￿p￿lI L¢¢ps *¢(Wlii¥ r￿d% 386 *d i87 01 Ihe A
2(R16 and
prePar￿S finaK13J si*ellJcnls lihich gile a irue and fa￿ lic￿ of ihc slai¢ of alT￿Ts ofihc ¢hanigbl¢ Col￿panI as ai lh¢ end ol
t￿h f￿anCIal l'ear of It5 s￿￿[uS or def￿11 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¢ Comp￿1¢5 Aci 21Kkn rclthtyg 10 fin￿¢181 stOtcm¢iiES. $0 far
3ppJica>le kn the chanlable co]upan¥.
(b)
Thcs¢ fiMAwsal Sla￿￿¢￿ts h4}¢ prwtd io x<ordw¢ thc proil￿on$ ¥plic**k io th￿thI¢ eomwic5 subj￿$ ￿ thc stThall
Mp￿1£5 regimc.
Th¢ fJnan¢ial $13Éern¢nts were 4)pfDYcd the PA>aTd of znd auth(￿ for i￿￿¢{
on rts b¢halFb)":
and were Si8noJ
Ethlard Fawcai. Trustre
Chrisiophcr RooL'c-Trust¢c
P4e8

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' p￿d￿cl#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 f￿anCIal 51Jlemeiils of Ihe charitable ¢oillp•ii". which is a public bcncfii cntlTh' ll￿d￿ FRS IV2. haN"¢ been preparfyl irt
accord￿c￿ i&iih dic ChariliL% SORP IFRS 11121 'Accountittg gnd Rcporting h Charill￿". Si*em¢LI of R¢¢oillll)cndoJ Pr￿licC
applicable to chantses ptepdnng ilieir accouiiis in aC￿[d￿lCe willi ihe Finall¢1￿ R¢wrtin4 Siwidard applicabl¢ in th¢ UK and
Republic of Irel￿d 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 Irel￿ld, 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 ofFinanCi￿1 ActiN"itics oncc th¢ chwip. ¢ntiU<￿ej￿I¢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 or￿on0ml¢ bcn¢fiis ii-lll b¢ f¢4UlT¢d In $thil¢TnGTrI a￿d th¢ anioulll of th¢ Oblig￿l017 can
be Ineasurql reliabli Expaiditurc is accounicd for oll a cwli basis wid has bccii ¢I￿lfi*J uiidcr h¢adin¥s thai ￿8[￿￿1¢ all C47sI
r¢laioJ lo Ihc cJlcgor¥". Whcjc costs cannot bcditCL*I!" attributcd to p8rticularlJ¢alJigs. IhJ' liai¢ bwi allocaicl 10 ￿*¢11111¢$ ON a
basis coJisi$lcnl ivith lh¢ ofr¢wirc¢s.
Tthx#tion
Thc chanh Is exempi froTh cor￿ratIOn lax OR 115 Fhantsbl¢ ¥tii'iiies
Furtd aecouThtillg
Unrc51nclL¥J funds be u5cd ill xcordance %4"iih the ch3rilable obj￿11%.￿$ 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¢S￿L¢l¢d purpos¢$.
Fiirfhcr cxplallatioll of Ihc nalurc and plltposc of each fund is in¢lud￿j in Ihc iioics 10 lh¢ fin￿eTaI $ia¢m¢nis.
NF.T INCOMF,IITr.XPF.YDITiIRF.I
Nct in¢om&{CWCTkdinLtEI 15 5tatttl aftcrcknarBinsllcralitiiigl'.
31.12.23
31.1222
Indepej￿e￿l ex}￿1￿￿0n
Th¢ a¢couiits bai¢ b¢tn prcpard on a Cash bas15. Forthc ￿¢Br$ ciid¢d 31.12.21122 31.12.21123, 111¢ Ind¢p¢ndciii EiamittcT has
proN￿ed 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- t￿￿till￿t￿
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¥
Doiiati￿lS
146583
203.7f>.I
Total
-$9.77]
2()6 744
Nk'l. INC￿M￿lEXPEP4Dl.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
To￿1 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'
KlichgnlD￿M7￿ 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 follo￿5.
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 h￿k%
Nursw¥
Ki1¢h¢I￿￿￿i￿ 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 a￿1.¢ 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 ￿1￿h)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
21￿334)
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]I￿41 Tmbsiti(￿ is s lolk)ws."
Tmsfvs
beh%eeii
rv￿lS
"eHltht
ut fund5
At
31.12.23
Ai 1.1.22
Unrt5trirted funds
GeJ)er￿ fuDd
VIKJtiond class￿DM 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. lliCI￿d￿ ill th¢ abo¥¢ arc as folloi%'s'.
Incoinxny
41Nirc¢s
Rcsourccs
XFended
Moi¢nJelli
In futtd8
u￿r￿¢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 F1*i.&hCI.4L.4cfi￿iTIEs
FOR THE I'EAR EPiDF.D JI DECEMBER 211J?
31.1223
31.12.22
INCOME AND EP4DOw'￿IEf*Ts
anil liyatie%
Donaljons. fundT&S1n￿ & $p)wAhip
Gill thd
Gran
177.158
38 J27
159.11)6
To￿1 rwour¢¢b
21.1.8¥5
XPENDITURE
er trading Artii'ititq
Trus1￿. Cxp￿s￿
Charityhlc arti%itits
Sui)dn¢s
qujpmeiil & f￿￿1￿[¢
Donatson bowg
ProJ¢d ¢pyis
Child SFM)ngorthip
122
269
8.111%
138.487
sUpp￿rt
adminJ5tratiott
12J97
6.9%7
)87
Fin*nte
B￿K
Humutt ￿0￿r￿s
T¢lcyhon¢
Post4c sllllL(XLcr)
Conipuiercosts
Transp)rt
Donor carc
322
2.73J
322
1.894
244
168
IMd¢y¢ndthi
Training
In$uraNce
%80
397
792
97
42
Toial rl¥Our￿ expthded
6()
2116 1.14
46.6VI
(3Y2951
This p￿edOeS not fomi pwl orth¢ *aw¥)T4 fInw￿la] swanenis
P48v IS