REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 DECEMBER 2023 FOR TUTELA AFRICA
TUTELA AFRICA coKrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Pag8 Report of the TnJ8tees 1-5 Independent ExanerS Report Statement of Finala1 Actlvil Balance Sheet Notes lo the Finan¢ial Ststerngnts 9-10
TUTELA AFRICA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The tnrstees present thelr report with the financial $te£ts of the charity for Ihe period ended 31 December 2023. The Iruslees have adopted the provisions of Accounting and Reporting by Charilie8'. Statement of Recommended Practice applicable to charities preparing their accounts in ac)rdanCe with the Financial Reporting Standar(l appiKable in the UK and R8public of Ireland {FRS 1021 (effectNe 1 January 2019). ObJe¢ts of th• charity Tu181a Africa is govemed by a Constitution as a Charitable Incorporated Organisalion whose onty voting m8mbers are ils charity trustees. and whose Obits as a chanty for the publK kenefil are.. the prevention andlor relief of povety In Mozambiqu8 and such other parts of the Wortd as the charity trustees may from tinp to tink deude,. and the promotion of health in particular by alleviats'ng the suffering and distress Caused by illnes8, loss or death of parents an¢Yor tha breakdown of marriage and family L9110n$h1pS in Afrlca and 8u¢h other parts of the wortd as the charity trustees may from time to link decide. Vl8lon, Ml•8lon. Valu•• V1810N- a world In whh all children belong in safe and happy lamity homes, cared for by parents who can raise them in a loving way, where hoFe abounds, and Strong famity tonds are fomied. MISSION- lo establth fafflty-ba8ed re hc4né8 in Mozambmiue for chlldren who are orphaned or vulnerable and lo provide training and practical support to Mozambican parents with thfr aim of 8trenglhening famil 80 as to prevent abandonm?nt VALUES - honesty, openness, compa88ion and partnership. alongside an understanding of the maxim.. "It takes a vilkge to raise a child". Tho Str•t•gy and Approach: Extreme poverty has put unbearable prossure on famil in Mozambique. with many children growlng up wilhoul one or both of their pants who have been lost to disease. conflict or natur81 disasters. Extended families are often unabte to offer adequats care for the survNing children who face the prospect of a severely neglecttul Childhood including malnutrition, sKkness or abuse. as well as emollonal and even physical abandonmgnL Many of these most vulnerabl8 childrgn are being raised in some fom of insb'lutional care, such as an orphanage. We don't believe these environments provbje the best opportUnY for youngsters to flourish, and the optimum way to raise a child 1$ in family envIronnnI within a Secu home. Tutela Africa provth famity-like foster homes. where each child receNes high quality care from a Mozambican foster mum and dad arKI the support of a social worker. We are registered vthh the MozambThn Ministy of Foreign Affairs and the Department of Social Welfare regulaty inspect and visit our homes. Th8 homes are tsmily environments,. places that enable children to enjoy their childhc¥Jd in a safe and happy space, wrth p0511ive allenlton from carers and their needs rroL protecting them from the irn of famity breakdth¥n and reverse the trauma they have faced. Page 1
TUTELA AFRICA REPORT OF THE TRUSTEES (COPtnNUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Revlow of Acttvltl88 and Achievements: At the close of 2023, Tulela has increased the numtfjr of children who recetve foster care from eleven to ee. Dur¢ng March 2023, 8 young boy was placed in our second foster family having come from very vulnerable circumstances of severe neglect and abandonment. This boy was placed in the care of the foster parents in Casa 2. who now look after six chikjren in total. Durlng the period, the Charity's UK Director o)ntlnued to work abngside th& re8t of the Tulela staff team {currentty eight) who are all Mozarnbican and based In Maputo. The whole team have built up good working relationship with the Departnt of Social WeW8re in MozambKiue. Together the following acltvities were achieved.. Continued to raise awareness and ralse fvnds for its primary stralegic obleckn've of financing the estsblishment and loNJ term sustsinability of foster homes in Maputo, Mozambique for orphan8 and vulnerable ¢hildren. Provided all tsvefve chikjren in both foster hom88 with high quality care and assistance throughout the Per - a balanced t. a healthy1rf8styFe and a safe home environment. Th8 charity secured and kyovided h¢)01 places for all Sch¢> aged children {teni and a pr84chool place for the youngest chikl. Provided support to the eklest chlkl of the first foster faffity who began Studies at higher education level. Having completed schooling in 2022, up lo Grade 12 lequivalenl of A-velS), place was granted for thi3 young person lo study Sccial Science at the Instilute of Health an¢J Social Science in Maputo. Turtion fees. study materials and transport were made available to ensure a succe88ful year al hvJher level. Delivered a parenting Course to 55 parents and carers of the local fteHJhbourh¢)(>d where the ftter homes are k)cated. Tutela Afra pathered with a Mozambican S¢xial Welfare expert lo deltver eight segsions of course material to enable PaAts to be n¥)re ampowored to care for their children with the skills and UrerStanding needed. Malntained a high comitment10 8afeguardlng, demonstrated by the UK Direclor taklng part in hvo training 8es$ions on inlemational safeguarding wn by the UK charity Thityone.'eighl, This training wa¥ done with a view to update and provide ongoing safeguarding training to the 10am In Mozambique. Enabled the charity's UK Director lo a¢quire a new work visa allcwing hlm to vlsrt Mozambique more regulaty to support the leam and the work. The Diraelor visited Maputo in Augu812023 10 mnrtor and evaluate the work and prcKJrammes of the foster families and staff. Provided tsvice weekPy tutoring lo chikdren In both ft>ster homes to Improve thèir leaming. Engaged proxtivety wth the k)cal Sc¢ial V1[are Departlt to meet other chiltj protection agencies and pardclpate in ¢hUdweNare rneetings. Provided preVentn support. induding diVIdUal famity cash grants, to hyefve vulnerable families Iwing in the greater Maputo vicinity. to help them avoid famity breakdown. The support offered was b)th pastoral and practical and included Sm1 subsKlie5 to help families meet their most bas needs. 10. Revwed and updated the ffinance polw of the charrty to provide gre*er clarity and countability regarding financial transactions. The total grants paid by the charriy for activrtw in MozambN4ue were £43,301 during thls 12-month period12022 - £39.2051. In pianning the activrtEs of the charity. the Trustees have applied the guidance given by the Charity Commission on publi¢ benefft in December 2008.
TUTELA AFRICA REPORT OF ThE TRUSTEES {coTrrfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Commitmont to safoguardlng Tulela Africa continues to lake a focused appro to safeguarding. regarding it as of utmost priority. If any concerns were ever raised akout the qualrty of care. we would take them very seriously and eonduct appropriate ir¢vesb'gatrons lo address the concems. We work in ck)se communication with the Depi. of Social Welfare in Maputo and would appraise them of any coneem8 raised, involving their expertise in any response. Futurn Plans GNen that both foster homes have hed their nwimum number of ¢hikJren, along with the question of the carers of Casa 1. the focus for 2024 is to ensure and malntain hvJh quality care for all children in the homes, delNering go(wJ qualty educatKJn for exh one, and preparing them for a brlght future. There are also plans during 2024 to run more parenting course for residents in Maputo, parbcularly those on low income, offedng high quality seminars on raising chiklren and providing gt)od care. The cour8e, led ty a Mozambrn team, leaches parents about the child development prOsS and healthy parenting lechntques. 11 gives PontS and carers the encouragement lo inve81 mre lime and car8 towards the children in their caffj, whtch in tum strengthens their familial lab.On$. The courses contribute to Tutela'$ iong-lem vision to give families more tools to be able to slay together and navigate the challenges of poverty. The ¢ourse$ also provKle a solid ptatfomi to recruit new foster carers for the envisioned third foster home, by finding and Klenbfying Suitable parent8 who are both committed and well understand the needs of the children in their care. Flnanclal Revl•w The charity's accounts for the 12-nkMth pernd to 31 December 2023 are as follows.. Total Income wa8 £55,95312022- £67,403). This Income was mainty from indivual donation8. Tol81 Expendlture was £61,45312022 - £49.403}. Closing bank balances- There is £20,488 held In the charfty's UK bank account and £7.669 in the Mozambique bank acLount, a¥ at 31 December 2023. The Trustees are extremety gratefvl to the falthfttl support of a number of indNSduals and families in the UK who pro¥e generous fvnds for the growth of Tutela's *1Vrts, as well as church85, schcol8 and tnJ$t8. Signsficant tirre is to be invested in the comlng ygar ralsing awaneSS of the ¢onlinued work of TuteL4 Africa with new potential donors of how the visKM, mission and values of this pilot stage are coming lo fruIt)n and how, as a resuK they are making a signifunt contribution in the transfomialion to the INes of Son of the most vulnerabl8 chikdren in Mozambque and how further investment into these INes will 3wninty Iirw their future. Page 3
TUTELA AFRICA REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, Goveman¢o and Management The policy and operating decisions ofthe chanty rest with the Trustees who regulady to rtnitOr the activrties of the charity. have updates from the UK Director of the work in Mozambiqug, review finances. funding and risks as well as discuss ongoing future strategy. New trustees are appointed by the Trustees. the recrutrnenl of whom is asslsted by a process of open discussion on roles required, responsibilities to be met. and expectaltons of each trustee, as well as on induction being given as information on the Charity, in¢luding a brief history. information on th8 charity's projects, minutes of recent meetings, the CIO Consblution. previous Annual Reports and Ac¢ounts and up to dale budgets alongside sign posting to the Charty Commtss¥Jn'$ guidance on th9'EntIal Tru81ee'. The tn181ees during the p8ricé were: Ruth Elvzabelh M8rtln Marbn Emest Hawkins Davld Luke Poltard M8rk Gavin Anderson Barr•ll (Chair) RIBk Management The trustees have throughout the Feric41 Conser1 the major r18ks to whKh the chartty is exposeu, including the operalK)nal risk of insufficient cash reserves to sustain operations. These risks have been monitored at @very Trustee meeting and *ion has been taken lo minimise 89 far as possible including, ty the Director, lo expand fundraising Initle8, reath new donors and communicate the work more widely. The charlty fijlty understands the 5afgguarding risks ralating to the care of vulnerable children and the Director has fuent discussions with staff in Mozambique ardIng safeguarding welfare and compliance Includin9 those relating to 5oc81 laws. In addition, the Iruslees work lo ¢nsure that there is adequate work donè by the UK Director and team in Mozambique to maintaln good relallons wlh levant 9ovemment departments. Re8ervu Pollcy The Trustees keep under revw the level of re8ep4es maintained by the charity and Intend to ke&p asonably low level of reserves since the charity has no significant rnedium- or long-lem liabilikn'es. Thg trustees have agreed that the level of reserves which it woukl be prudent lo maintain is three nnthS operating expendrture. For 2023 this equates to £14.000. The Iruslee8 will convene an Immeabte meeting to consider the funding situatK?n if the free cash reserves in the upcomlng three months are anticipated to be below the reseTh policy. Truste6s' Respon8lbllltl88 Charity law require6 us as Tnjstees to prepare financial statements for each accounting period. whh record the recelpts and payments of the charity for Ihe pernd. We are responsible for kfje.n9 proper acxounts'ng record$. vknich disclose with reasonable accuracy at any lime the finan¢kg1 position of the chanty and enable us to ensu that the financial statem8nts compty with the Charities Act 2011. pe4
TUTELA AFRICA REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Reglstered Offlce The Old Stables, Hay¢ombe Lane, Engiishcomte. Bath BA2 9DN. Bank CAF Bank Limited, 25 Kings Hlll Avenue, Kings Hill, Wesl Malling, Kent ME19 4JQ. Ind•pendent Examinern". Bèrkeley Hall Marshall Limited 6 Charlotte Street Bath BA12NE Approved by order ol the board of tnjstees on 2m024 and sned on tb behalf by.. David Luke Pollard
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TIThELA AFRICA I report on the COUnts for the year ended 31 Drnber 2023. whh are set out on pages six to nine. Rosponsibilltie8 and basis of report As the charity's trustees you are respJnsible for the preparatM)n of the unt9 in accordance with the requirements of the Chafiies Act 20111lhe ACV). I have examined your charity's lUnts as required under section 145 of the Charities Act 2011 ('Ihe ACY). In carrying out my examination I have followed the Directions given by the Charity Commission under SeCtn 14515){bl of the 2011 ACL My role is to stal8 whether any material matters have to my attention grling cause to believe.. that accounting records were r1 kept as required by section 130 of the Act.. or that the aOUnts do not accord with those records., or that the accounts do not comply with the accounting requlrem8nts of the Act., or that Ihere is fvrther inlormation needed for a proper understsnding of the accounts. Indopendont examinfrrfs •latomont I have completed my examinab.on and have no concems in res1 of the mattèrs11) to141 listed above and, in connection with foliowSng the Directions of the Charty Commission I have found no mattets that require drawing to your attention. rt}La Matthew Small FCA Berkeley Hall Marshall Limited 6 Charlotte Street Bath BA12NE Dale. 11 tsZ(k Page 6
TUTELA AFRICA STATEMENT OF FINANCIAL ACTivrrES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 In¢ome and r•8ources Incomo and •ndowmonts from: Donations and legacies 67 403 Total Resour¢K axpond•d Expondltur• on: Charitable acuvltios 40,628 37,082 Other 20826 1 Tol•l 1452 4LQI Nel oXPgndlturo 99 Transfer of Moz•mblqts? lund8 Icon$olldatlon) Net movemont In lund8 49 R•conclllatlon of fund•: Totsl fund8 broughl lorward Total fund• carri•d lorwa 7657 33 pe7
TLrrELA AFRICA BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Current a86¢ts Cash at bank 28.137 33.636 Current Ilabllftles Credltors- dufr wtthln one year Total cuttont a880ts 480 27,657 33,156 Total n•t as•et• 27 657 156 Fund8 ofthe Charfty Unrestricted funds The financkql ststements were approved by the Boatd of Trustees and authori8ed for issue on 2310812024 and were slgr¢ed on rts behalf by: Davkl Luke Pollard Page 8
TUTELA AFRICA NOTES TO THE FINANCIAL STATEMEPtrs FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES Accounting conventlon The financial stslements of ts charity. which is a Wb1 tenefit enbty under FRS 102, have been prepared in accordance with the Charth SORP IFRS 102) 'Accounting and Repofting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191., Financial Repotting Standard 102 'The Financkal Reporting Stsndard applicable in the UK and Republic of Ireland, and the CharitSe5 Act 2011. The ffinancial statements have been prepared under the hisloriGal cost convention. Taxation The charity is exempt from tax on its Charitab &b'vitles. Fund accountlng Unrestn¢ted fund8 can be used in accordance wilh tharitabkg obJ'ectN85 at the discretn of the trustees. Reslricled funds can only b8 used for partur r98tri¢ted purpose¥ w¢thln the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for partular restncted purposes. TRUSTEE'S REMUNERATION AND BENEFrrs There were no trustees, remuneration or other beneffts for the period ended 31 December 2023 {30.09.2022 - NIL). No trustees, expens were paid for the period ended 31 Decamber 2023 130.09.2022 - NIL) CHARITABLE ACTIVMES 2023 2022 Travel Stsff costs Education Office and foster home costs Household costs Grants lo Indivuals Assets Professional costs Fundraising costs 5,175 1.427 14.602 14,368 1,041 893 6,561 7,801 9,113 8.629 2.998 3.404 93 15 608 92 OThER 2023 2022 Independent examinerfs fee Admin and other charges Bank charges UK Salary Pension contributions 480 7,049 3,216 12,171 7,718 Page 9
TUTELA AFRICA NOTES TO THE FINANCIAL STATEiifENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Icontlnuod) STAFF COSTS UK wages UK pension ¢ontribution Mozambique wages 12,171 27 The average monthty number ofemployees during the ped was 9. PaJe 10