TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024
Evergreen Africa
c/o McPhersons Ltd, 95 Ditchling Road, Brighton BN1 4ST E: enquiries@evergreenafrica.org T: 07736 413 103 : www.evergreenafrica.org : @EvrGreenAfrica : Evergreen Africa : evergreenafrica te) be
Evergreen Africa is a Charity Registered in England and Wales - Charity Commission Reference 1160416
TRUSTEES ’ ANNUAL REPORT AT 31 MARCH 2024
The trustees of Evergreen Africa present their Report and Accounts as at 31 March 2024.
Address
The Registered office of Evergreen Africa is located at:
McPhersons Ltd Citibase Brighton 95 Ditchling Road Brighton BN1 4ST
Trustees
The following trustees held office through the period:
Mrs Connie Smith-Holmes (Chair) Miss Susannah Barlow Mrs Ellen Bunyard
Structure
Evergreen Africa is a Charitable Incorporated Organisation (CIO) whose only voting members are its charity trustees. It is governed by a Board of Trustees working to a constitution dated 1 February 2015. It is managed on a day-to-day basis by a volunteer Executive Officer, working to a Governance Document issued by the Board of Trustees. Volunteers conduct fundraising and administrative support activities.
Trustees are appointed for 4-year terms. Re-appointment or the appointment of a new trustee requires unanimous agreement of existing t rustees who will consider the candidate’s motives, values and knowledge/skills with the goal of increasing the capability of the trustees collectively.
Public Benefit
The trustees confirm that throughout the period they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
Risk Statement
The trustees reviewed the possible risks facing the organisation during the year. As in previous years, they determined that the primary risk was misuse of funds granted to enable programmes of work in Uganda, and they again directed that the Executive Officer was to make personal visits to the areas of operations at such frequency as he deemed fit in order to establish that funds were being used as intended. The trustees determined that the secondary risk was the inability to raise sufficient funds in one year to allow the continuance of the charity in its current form in the next year, and they reviewed their Reserves Policy to ensure that the necessary funds would be available.
Reserves Policy
The Charity’s Reserves Policy is set out at Note 11 to the Accounts.
Fundraising
The CIO conducts fundraising activities in UK to enable the delivery of development programmes in sub-Saharan Africa. Through the period, the CIO has received donations from private individuals, companies and other grant-making organisations. In addition, within Uganda the CIO has benefitted from the Coffee-roasting income-generation programme established in a previous year and all funds generated were reinvested in the CIO ’s ongoing development programmes. The CIO is registered with the Fundraising Regulator and works hard to ensure adherence to the Regulator’s Code of Fundraising Practice.
Compliance
In addition to its Constitution and Governance documents, the CIO maintains publicly available, written policies for Accountability, Complaints Handling, Working with Children, Working with Vulnerable Adults and Conflicts of Interest.
Financial Review
Total income for the year was £104,223 (2023: £48,806) representing a 113.5% increase on the previous year (2023: 22.5% decrease). 21% of this income was received as funds restricted to particular projects, as shown at Note 10 to the Accounts (2023: 34.5%). The total expenditure came to £76,137 (2023: £52,608). Funds carried forward towards funding the programmes in the following year were £54,113, of which £45,543 were unrestricted funds and £8,570 were restricted funds (2023: total funds of £26,027, all unrestricted). The percentage of income spent on Management and Administration was 4.3% (2023: 7.2%), of which 70.2% was spent on travel to the operational area (2023: 50.1%) and 29.8% was spent on other Management and Administration activities (2023: 49.9%).
Objectives and Activities
The object of the CIO is the prevention or relief of poverty in sub-Saharan Africa by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
Throughout the period the CIO mainly delivered programmes in the Wanale Ridge area of Uganda where some 25,000 people live in UN-defined extreme poverty. One project was undertaken in the Democratic Republic of Congo. In Uganda, the CIO works hand-in-glove with locally established NGOs, community leaders and experts and has developed a strategy for development of the area which addresses each of the areas of need, with each substantive initiative backed by an income-generation project which will in time allow the community to become self-sustaining. The ultimate aim is a robust infrastructure delivering community‐funded support to the population.
Achievements and Performance
Through the year ending 31 March 2024, Evergreen Africa delivered or continued the following programmes:
Self-Sustaining Activities and Activities Funded Wholly by Unrestricted Monies
1) Goat-farming income-generation programme . This programme is intended to relieve the plight of widows and orphan-headed families. Participants for the programme are recommended by their communities as being in particular need of help. They are given a pregnant female goat; the first female kid is returned to the programme so that it can be nurtured and given to a new participant. The original female is serviced by one of the programme’s rams and the participant keeps the offspring from which an income can be generated. Once there have been three successful pregnancies, use of the programme’s ram costs the participant a small sum, which pays for the upkeep of the rams and female kids being nurtured, and pays a salary to the goat-keeper.
2) Coffee Roasting . This is a sustainability project. In recent years, a coffee co-operative has been developed on Wanale Ridge known as Zukuka Bora. The co-operative is purchasing land, training farmers, providing washing and drying facilities, and opening up markets. The one missing link in the co- operative’s chain is the ability to roast the coffee once produced. Until recently, Zukuka Bora outsourced the roasting to an enterprise in Kampala - some 6 hours drive away from Mount Elgon. However, Evergreen has developed a roasting facility to which Zukuka Bora now outsources some of its roasting, much more cost-effectively than before. As well as providing a more efficient and integrated part of the overall chain, the roaster also provides employment and returns a profit which in the last 3 years has equalled the cost of the Professional Development training of one of Evergreen’s Community Health Promoters g roups.
3) Market Garden . This is established as a sustainability programme, which will provide an income for those engaged on it, but which will also return a profit towards the continued operation of the Evergreen Nursery School.
4) Village Savings & Loan Schemes . This programme is for the empowerment of women. A group of approximately 40 participants is formed and they are trained in how to operate a savings and loan scheme. Participants are able to borrow from the scheme to start or grow a business enterprise. Funds are returned to the scheme with interest. At the end of a 12-month period, funds in the scheme are divided amongst the participants according to their input. Funds are most usually then reinvested for the following 12 months. The scheme will also establish a welfare fund which can make grants to participants in need. At 31 March 2024 Evergreen had established 26 such schemes, of which 18 are self-sustaining.
5) CADO Clinic . In 2022/23, Evergreen Africa was approached by the Trustees of the Glen Phillips Afro-Indian Fund (Charity Commission reference 294424), which was being wound up. The trustees offered to donate their remaining funds to Evergreen Africa and requested that we consider continuing support for the CADO Clinic in DRC which they had been supporting for several years. This was not a requirement of the donation and the funds received were not therefore treated as Restricted. The Trustees of Evergreen Africa agreed and, following a due diligence visit by the Evergreen Africa Executive Officer, funds were advanced in 2023/24 for security fencing, electrical installation and provision of water. Advice was also given on developing the charitable elem ent of the Clinic’s operation. It is likely that similar support will continue into 2024/25 but that the association will terminate in that year.
Activities Funded by Restricted Monies
Many of Evergreen’s projects in 202 3/24 were funded, or part funded, by Restricted monies. These are more fully described in Note 10 to the Accounts.
Work has continued on the 5-year plan for the delivery of programmes and projects to meet the CIO’s Development Strategy. A further initiative has commenced to align that strategy with the Ugandan Government ’s ‘Vision 2040’.
Evergreen Africa Uganda and Trading Subsidiary Activities
Funds were advanced in 2022/23 for the registration of Evergreen Africa as an NGO in Uganda, along with the establishment of a trading subsidiary. Unfortunately the process of registering Evergreen Africa as an NGO in Uganda became protracted and has not been achieved at the date of this report. Establishment of a trading subsidiary cannot be started until the NGO is registered.
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16th Aug 2024
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CONNIE SMITH-HOLMES Chair of Trustees Evergreen Africa
INDEPENDENT EXAMINER'S REPORT
Independent examiner's report to the trustees of Evergreen Africa
I report to the charity trustees on my examination of the accounts of Evergreen Africa (the CIO) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the CIO 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 CIO's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 material matters have come to my attention in connection with the examination which give me cause to believe that in any material respect:
-
accounting records were not kept for the CIO in accordance with, and as required by, section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
;
Mr C J R Chapman, FCCA McPhersons Walpole Harding Chartered Certified Accountants Citibase Brighton 95 Ditchling Road Brighton BN1 4ST
Date: ............................................. 16 August 2024
EVERGREEN AFRICA
(A Charitable Incorporated Organisation)
Statement of Financial Activities
for the year ended 31 March 2024
| Statement of Financial Activities for the year ended 31 March 2024 |
||||
|---|---|---|---|---|
| Income from: Notes Grants & Donations Charitable Awareness Activities Fundraising Activities Other Income Total Expenditure on Raising funds Charitable activities Management & Administration Total Net income/(expenditure) Reconciliation of funds: Total funds brought forward Net income/(expenditure) Transfer between funds Total funds carried forward |
Unrestricted Funds 81,913 138 - 407 82,458 3,544 54,881 4,517 62,942 19,516 26,027 19,516 - 45,543 |
Restricted Funds 21,390 - - 375 21,765 - 13,195 - 13,195 8,570 - 8,570 - 8,570 2024 |
Total Funds £ 103,303 138 - 782 104,223 3,544 68,076 4,517 76,137 28,086 26,027 28,086 - 54,113 |
2023 Total Funds £ 48,806 - - - |
| 48,806 | ||||
| 3,599 45,515 3,494 |
||||
| 52,608 | ||||
| (3,802) | ||||
| 29,829 (3,802) - |
||||
| 26,027 |
EVERGREEN AFRICA
(A Charitable Incorporated Organisation)
Balance Sheet
At 31 March 2024
| Balance Sheet At 31 March 2024 |
||
|---|---|---|
| Notes Fixed Assets Tangible Assets Intangible Assets Fixed Asset Investments 6 Current Assets Debtors 7 Cash at bank and in hand Creditors Amounts falling due within one year 8 Net Current Assets Net Assets Funds Restricted funds 10 Unrestricted funds Total funds |
2024 Total Funds £ - - 2 2 9,658 45,113 54,771 (660) 54,111 54,113 8,570 45,543 54,113 |
2023 Total Funds £ - - 2 |
| 2 | ||
| 3,433 23,192 |
||
| 26,625 | ||
| (600) | ||
| 26,025 | ||
| 26,027 | ||
| - 26,027 |
||
| 26,027 |
EVERGREEN AFRICA (A Charitable Incorporated Organisation)
Notes to the Financial Statements
for the year ended 31 March 2024
1 ACCOUNTING POLICIES
Basis of Preparing the Financial Statements
The financial statements of the CIO, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The CIO has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
• the requirements of Section 7 Statement of Cash Flows;
- the requirement of Section 3 Financial Statement Presentation paragraph 3.17(d).
Critical accounting judgements and key sources of estimation uncertainty
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Income
Income is recognised in the Statement of Financial Activities once the CIO has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the CIO to the expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated directly to charitable activities as any fundraising costs are immaterial. A breakdown of these expenses is outlined in Note 3 of the financial statements.
Taxation
The CIO is exempt from corporation tax on its charitable activities.
Fund Accounting
General funds are unrestricted funds which can be used in accordance with the charitable objectives at the discretion of the trustees, and which have not been designated for other purposes. Restricted funds can only be used for particular restricted purposes within the objects of the CIO. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The costs of raising and administering such funds are charged against the specific fund. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and accruals
Creditors are recognised where the CIO has a present obligation resulting from a past event that is likely to result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
EVERGREEN AFRICA (A Charitable Incorporated Organisation)
Notes to the Financial Statements for the year ended 31 March 2024
1 ACCOUNTING POLICIES (continued)
Going Concern
A principle risk facing the CIO is its ability to generate sufficient income to cover the expenditure incurred in fulfilling the objectives of the CIO. The trustees have reviewed the cash position of the CIO and cash forecasts at the date of signing the accounts and are satisfied that the CIO will be able to meet all of its financial commitments. As a consequence the trustees believe that the CIO is well placed to manage its financial risks successfully despite the current uncertain economic outlook and that the CIO has adequate reserves to continue in operational existence for the foreseeable future. Accordingly the trustees continue to adopt the going concern basis in preparing the accounts.
2 NET INCOME/(EXPENDITURE)
| NET INCOME/(EXPENDITURE) | |||
|---|---|---|---|
| 2024 | 2023 | ||
| Net income/(expenditure) is stated after charging | |||
| Unrestricted | Total | Total | |
| Funds | Funds | Funds | |
| £ | £ | £ | |
| Independent examination | 660 | 660 | 600 |
Overseas Income
In 2017, Evergreen funded a coffee-roasting income-generation programme in Uganda. During the year ended 31 March 2024 the programme generated 4,370,000 Ugandan Shillings, approx. £971 (2023: UGX 4,000,000 - £890). These funds were retained in Uganda and carried forward to be used to part-fund Evergreen's 2024/25 programme. These funds do not form part of the Income represented in these Financial Statements.
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration, expenses or other benefits for the year ended 31 March 2024 (2023: £nil).
4 STAFF COSTS
Employment
The CIO employed no staff during the year ended 31 March 2024 (2023: nil).
5 PREMISES COSTS
The charity did not rent, lease or own premises during the year ended 31 March 2024 (2023: £nil).
6 FIXED ASSET INVESTMENTS
| Shares in Evergreen Business Ventures Limited DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors Accruals and deferred income ANALYSIS OF NET ASSETS BETWEEN FUNDS Fixed Assets Current Assets Current Liabilities |
Unrestricted Funds £ 2 46,201 (660) 45,543 |
Restricted Funds £ - 8,570 - 8,570 |
2024 £ 2 2 2024 £ - 3,783 5,875 9,658 2024 £ - - - 660 660 2024 Total Funds £ 2 54,771 (660) 54,113 |
2023 £ 2 |
|---|---|---|---|---|
| 2 | ||||
| 2023 £ - 3,253 180 |
||||
| 3,433 | ||||
| 2023 £ - - - 600 |
||||
| 600 | ||||
| 2023 Total Funds £ 2 26,625 (600) |
||||
| 26,027 |
7 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
9 ANALYSIS OF NET ASSETS BETWEEN FUNDS
EVERGREEN AFRICA
(A Charitable Incorporated Organisation)
Notes to the Financial Statements
for the year ended 31 March 2024
10 MOVEMENT IN FUNDS
| Restricted Funds: Restricted Charitable Programme Activities Unrestricted Funds: Unrestricted Charitable Programme Activities Awareness Activities Schools Liaison Charity Management & Administration General Fund CADO Support Reserve Total funds |
At 1/4/23 £ - 21,181 239 - 1,107 - - 3,500 26,027 |
Income £ 21,765 339 138 56 1,248 54,158 26,519 - 104,223 |
Expenditure £ (13,195) (34,895) (15) (56) (4,585) (3,479) (19,912) - (76,137) |
Transfer £ - 38,538 - - 5,641 (50,679) - 6,500 - |
At 31/3/24 £ 8,570 25,163 362 - 3,411 - 6,607 10,000 |
|---|---|---|---|---|---|
| 54,113 |
Fund Transfers
During the year, all unrestricted monies received are recorded as income in the General Fund and the cost of raising funds is recorded as expenditure from the General Fund. At the end of each calendar month a transfer is made to the Charity Management and Administration Fund, representing 8% of all funds raised (restricted or unrestricted) less the cost of raising the funds. The balance on the General Fund is then transferred to the Unrestricted Charitable Purpose Fund. During the year ended 31 March 2024 a total of £38,538 (2023: £25,246) was transferred from the General Fund to the Unrestricted Charitable Purpose Fund, £5,641 (2023: £3,233) was transferred from the General Fund to the Charity Management and Administration Fund, and £6,500 (2023: £nil) was transferred from the General Fund to the Reserve Fund. There were no transfers between restricted and unrestricted funds (2023: £nil).
There is one exception to the policy defined above. In respect of monies raised by schoolchildren for School Liaison activities, such monies are recorded separately and used in whole for support of school(s) in Uganda; no diversion is made to the Charity Management and Administration Fund.
Restricted Funds
Where a donor restricts use of funds granted to a specific purpose they are treated as Restricted Funds as defined in the Statement of Recommended Practice. Except where a donor specifically allows it, no diversion of Restricted Funds is made to Management and Aministration. Expenditure incurred from the Restricted Funds is separately recorded against the corresponding income. During the year ended 31 March 2024, Restricted Funds income and usage was as follows:
| Restricted Grants Austin Bailey Foundation (Menstrual Health) Claremont Trust (Young Mothers Programme) Heb Ffin Charitable Trust (Community Health Programme) Margaret McEwen Trust (Nursery School) MJB Charitable Trust (Agricultural Vocational Training) N Smith Charitable Settlement (Young Mothers Programme) Private Donor (Community Health Programme) Gift Aid on the private donation Strathspey Charitable Trust (Menstrual Health) Trevor Catchpole Foundation (Agricultural Vocational Training) |
At 1/4/23 £ - - - - - - - - - - - |
Income £ 1,000 1,000 3,000 500 5,695 1,000 1,500 375 2,000 5,695 21,765 |
Expenditure £ (1,000) (1,000) (1,500) (500) - (1,000) (500) - (2,000) (5,695) (13,195) |
Transfer £ - - - - - - - - - - - |
At 31/3/24 £ - - 1,500 - 5,695 - 1,000 375 - - |
|---|---|---|---|---|---|
| 8,570 |
Programmes Funded by Restricted Funds
Menstrual Health. Very many schoolgirls in the rural areas of Uganda drop out of schooling because they have poor understanding of why they are menstruating and do not have the facilities or products to manage their periods. The programme provides modules of education for girls, boys, teachers and Community Health Promoters and also provides the girls with reusable pads and teaches them how to make their own effectively. The school is provided with purpose-designed toilet facilities and emergency clothing for the girls. The Initiation programme captures all girls and boys aged 10+ in a primary school and is followed by a smaller Annual programme which will capture all children who have reached the age of 10 since the Initiation programme was held.
Young Mother's Vocational Programme. This programme is aimed at school-age girls who have become pregnant and as a result have been ostracised by their families and have had to drop out of education. During 2023/24 the programme was developed to include three vocational training streams in catering, hairdressing and tailoring for which the girls receive a diploma qualification. Additionally, the girls receive counselling and social support. In 2024/25 an internship programme will be commenced in local businesses for the more-able girls, and longer-term plans include making the Vocational Training Centre residential.
EVERGREEN AFRICA
(A Charitable Incorporated Organisation)
Notes to the Financial Statements
for the year ended 31 March 2024
10 MOVEMENT IN FUNDS (CONTINUED)
Programmes Funded by Restricted Funds (continued)
Community Health. In previous years, the CIO has progressively trained both levels of Community Health Promoters (CHP) in the three distinct areas of the Wanale Ridge and, once trained, has given graduates Continuing Professional Development (CPD) courses. The results achieved by the CHPs have been startling. There have been demonstrable improvements in general hygiene, considerable reductions in low-level health issues (generally intestinal) and cholera has been eradicated from the area. As a result, initially the pressure on the three Health Centres on the Ridge reduced; however, as the CHPs grew in number, confidence and knowledge, they became able to recognise more intractible conditions and refer them to the Health Centres. This has resulted in the Health Centres again being overworked, but now with more serious health issues. The CIO has therefore reached an agreement with the local authorities that we will fund the training of three health professionals, one for each Health Centre, on the understanding that they are retained in those Health Centres for a minimum of 5 years following graduation.
Nursery School. Although in scant supply, poorly funded and badly managed, primary schooling is available on the Wanale Ridge. The problem is that by the time they reach primary school age, very many of the children have already been put to work in the fields, collecting water, and so on. Their parents have come to rely on this source of labour and no longer believe they can afford the ‘luxury’ of sending their children to school. Moreover, notwithstanding the Ugandan Government’s policy of ‘Universal Primary Education’, all schools, even government schools, make various charges which the parents are often unable to afford. The provision of nursery schooling is helping to break that cycle. Before the children reach an age at which they will become ‘useful’ for work, parents have become used to sending them to school each day. The children also develop the habit of daily attendance and 5-year olds look forward to starting ‘big school’. Additionally, freed from the need to provide constant care for their pre-school age children, parents - in particular the women - are reliably available to work in order to generate an income. Thus, primary schooling becomes affordable when the children reach that age. The parents also spend the income so generated in the local economy which helps it to grow. Finally, amongst other things the children are taught about basic hygiene and health, and experience has shown that improved health in a community is one of the major factors that will lift the community out of poverty.
Agricultural Vocational Training. The Wanale Ridge is one of the highest foothills of Mt. Elgon. It is a volcanic mountain receiving rain most of the year; its soils are very fertile meaning that, at one time, almost any crop could be grown. Arabica coffee grew particularly well in this area and in the 1970s and 1980s it was one of Uganda’s main Arabica coffee producing areas. But the local farmers were not operating in the international market, which left them exposed to ‘middle men’ who were only interested in big profits for themselves resulting in minimal benefit to the farmers. In frustration the farmers cut down coffee trees and replaced them with tomatoes and other quick gain crops, which have not provided any significant income. One of them was Eucalyptus trees that, with their rapid growth and shallow roots, allowed a quick - although minimal - profit. Unfortunately the lack of deep roots and the constant felling of the Eucalyptus has resulted in serious soil erosion, such that virtually no useful crops can now take hold and grow on the majority of the Ridge. Moreover, the current generation of farmers have not been handed down the skills to make sensible use of the land. The concept of the Vocational Training is to introduce the new generation of farmers to the efficient farming of profitable crops while protecting the land from the hazards of soil-erosion, managing organic soil fertility and maximising productivity through careful planning of crop varieties. The intent and expected outcome is an increase in productivity, marketability and thus income for the farmers.
11 RESERVE POLICY
At 31 March 2020, the trustees established an Unrestricted Reserve of £3,500. The purpose of the Reserve is to ensure that operational and administrative expenditure considered essential to the continuance of the charity in its current form will be available for the calendar year commencing 1 January of the year following that currently being reported. In general, the charity does not embark on programmes until full funds have been received to enable them, and they generally do not require ongoing funding beyond completion of the programme. The one exception is the continuation of the Evergreen Nursery School for which a Reserve is necessary as a buffer against the possibility of being unable to raise sufficient funds one year to allow its operation the following year. For the same reason, administrative funds have been reserved to ensure that insurance costs and the Fundraising Regulator's fees can be met. Given the significant rise in prices globally in recent months, the trustees felt it prudent to increase the Reserve to £10,000, and £6,500 of unrestricted money was transferred into the Reserve at year-end. The trustees will continue to review the need and will adjust the figure as necessary.
12 RELATED PARTIES
Controlling entity
The charity is governed by a Board of Trustees who are its only voting members and who are appointed in accordance with the Constitution of the charity approved by the Charity Commission in February 2015.
Related party transactions
There were no related party transactions during the year ended 31 March 2023, save for personal donations received from Trustees and the Executive Officer totalling £540 (2023: £540).
13 MEMBERS' LIABILITY
The members of the CIO are its Trustees. The members are not liable to contribute any amount towards the assets of the CIO in the event of liquidation.