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 Exa￿nerS Report
Statement of Fina￿la1 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 $￿te￿£￿ts of the charity for Ihe period ended 31
December 2023. The Iruslees have adopted the provisions of Accounting and Reporting by Charilie8'.
Statement of Recommended Practice applicable to charities preparing their accounts in ac￿)rdanCe
with the Financial Reporting Standar(l appiKable in the UK and R8public of Ireland {FRS 1021
(effectNe 1 January 2019).
ObJe¢ts of th• charity
Tu181a Africa is govemed by a Constitution as a Charitable Incorporated Organisalion whose onty
voting m8mbers are ils charity trustees. and whose Obi￿ts as a chanty for the publK kenefil are..
the prevention andlor relief of povety In Mozambiqu8 and such other parts of the Wortd as
the charity trustees may from tinp to tink deude,. and
the promotion of health in particular by alleviats'ng the suffering and distress Caused by illnes8,
loss or death of parents an¢Yor tha breakdown of marriage and family ￿L9110n$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 wh￿h 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 pa￿nts 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 opportUn￿Y for youngsters to flourish, and the optimum way to raise a child 1$ in
family envIronn￿nI 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 ￿e￿e. 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 Depart￿nt 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
ft￿ter homes are k)cated. Tutela Afr￿a pathered with a Mozambican S¢xial Welfare expert lo
deltver eight segsions of course material to enable Pa￿Ats to be n¥)re ampowored to care for
their children with the skills and Ur￿erStanding 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 V￿1[are Depart￿lt to meet other chiltj protection
agencies and pardclpate in ¢hUdweNare rneetings.
Provided preVent￿n 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 Sm￿1 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 Mozambr￿n team, leaches parents about the child development prO￿sS and
healthy parenting lechntques. 11 gives Po￿ntS 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 indiv￿ual 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 *1Vrt￿s, as well as church85, schcol8
and tnJ$t8. Signsficant tirre is to be invested in the comlng ygar ralsing awa￿neSS 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 3wni￿nty 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 rt￿nitOr
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'E￿ntIal 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 Cons￿er￿1 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 Init￿l￿e8, 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 f￿uent 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
n￿nthS 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. wh￿h
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.
p￿e4

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 s￿ned 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 D￿rnber 2023. wh￿h 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 SeCt￿n 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 r￿1 kept as required by section 130 of the Act.. or
that the a￿OUnts 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 res￿1 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
p￿e7

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 discret￿n of the
trustees.
Reslricled funds can only b8 used for part￿u￿r r98tri¢ted purpose¥ w¢thln the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for part￿ular 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 Indiv￿uals
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 pe￿d was 9.
PaJe 10