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← Evergreen Africa

2025-03-31-accounts

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2025

Evergreen Africa

c/o McPhersons Ltd, Citibase Brighton, 95 Ditchling Road, Brighton BN1 4ST E: enquiries@evergreenafrica.org T: 07736 413 103 : www.evergreenafrica.org : @EvrGreenAfrica : Evergreen Africa : evergreenafrica te] |

Evergreen Africa is a Charity Registered in England and Wales - Charity Commission Reference 1160416

TRUSTEES’ ANNUAL REPORT AT 31 MARCH 2025

The trustees of Evergreen Africa present their Report and Accounts as at 31 March 2025

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 Mr Stuart Davis (Hon Treasurer) (Appointed 1 July 2024)

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 trustees 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 10 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 £113,951 (2024: £104,223) representing a 9% increase on the previous year (2024: 113% increase). 73% of this income was received as funds restricted to particular projects as shown at Note 13 to the Accounts (2024: 21%). The total expenditure amounted to £95,560 (2024: £76,137). Funds carried forward towards funding the charitable programme and operation of the charity in the following year were £72,504 (2024: £54,113). The percentage of income spent on Management and Administration was 5.9% (2024: 4.3%), of which 4.2% was spent on travel to the operational area (2024: 3.0%) and 1.7% on other Management and Administration activities (2024: 1.3 %).

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 2025, Evergreen Africa delivered or continued the following programmes:

Self-Sustaining Activities and Activities Funded Wholly by Unrestricted Monies

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, the CIO 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 three years has equalled the cost of the Professional Development training of one of the CIO’s Community Health Promoters groups.

Self-Sustaining Activities and Activities Funded Wholly by Unrestricted Monies (continued)

Activities Funded by Restricted Monies

Many of Evergreen’s projects in 2024/25 were funded, or part funded, by Restricted monies. These are more fully described in Note 13 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. The process of registering Evergreen Africa as an NGO in Uganda became protracted but registration was finally achieved in September 2024. Establishment and registration of a trading subsidiary was accomplished in the following weeks; however, neither entity can be operated until bank accounts are opened which is itself dependent on achieving a Work Permit for the Executive Officer. This is also a protracted activity and was not completed at the end of this reporting period. It is being actively pursued and is likely to be achieved in the forthcoming months. Progress will be detailed in next year’s Trustees’ Report

22 Dec 2025

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 2025.

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:

  1. accounting records were not kept for the CIO in accordance with, and as required by, section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Chris Chapman

Mr C J R Chapman, FCCA McPhersons Walpole Harding Chartered Certified Accountants Citibase Brighton 95 Ditchling Road Brighton BN1 4ST

22 Dec 2025 Date: .............................................

EVERGREEN AFRICA

(A Charitable Incorporated Organisation)

Statement of Financial Activities

for the year ended 31 March 2025

Statement of Financial Activities
for the year ended 31 March 2025
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
25,731
101
-
4,581
30,413
5,786
22,179
6,747
34,712
(4,299)
45,543
(4,299)
-
41,244		 Restricted
Funds
76,886
-
-
6,652
83,538
-
60,848
-
60,848
22,690
8,570
22,690
-
31,260
2025		 Total
Funds
£
102,617
101
-
11,233
113,951
5,786
83,027
6,747
95,560
18,391
54,113
18,391
-
72,504		 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

EVERGREEN AFRICA

(A Charitable Incorporated Organisation)

Balance Sheet

At 31 March 2025

Balance Sheet
At 31 March 2025
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
13
Unrestricted funds
13
Total funds		 2025
Total
Funds
£
-
-
2
2
1,086
97,253
98,339
(25,837)
72,502
72,504
31,260
41,244
72,504		 2024
Total
Funds
£
-
-
2
2
9,658
45,113
54,771
(660)
54,111
54,113
8,570
45,543
54,113

EVERGREEN AFRICA (A Charitable Incorporated Organisation)

Notes to the Financial Statements

for the year ended 31 March 2025

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;

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 2025

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)
2025 2024
Net income/(expenditure) is stated after charging
Unrestricted Total Total
Funds Funds Funds
£ £ £
Independent examination 660 660 660

Overseas Income

In 2017, Evergreen funded a coffee-roasting income-generation programme in Uganda. During the year ended 31 March 2025 the programme generated 4,370,000 Ugandan Shillings, approx. £971 (2024: UGX 4,370,000 - £971). These funds were retained in Uganda and carried forward to be used to part-fund Evergreen's 2025/26 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 2025 (2024: £nil).

4 STAFF COSTS

Employment

The CIO employed no staff during the year ended 31 March 2025 (2024: nil).

5 PREMISES COSTS

The charity did not rent, lease or own premises during the year ended 31 March 2025 (2024: £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
41,902
(660)
41,244		 Restricted
Funds
£
-
56,437
(25,177)
31,260		 2025
£
2
2
2025
£
-
850
236
1,086
2025
£
-
-
-
25,837
25,837
2025 Total
Funds
£
2
98,339
(25,837)
72,504		 2024
£
2
2
2024
£
-
3,783
5,875
9,658
2024
£
-
-
-
660
660
2024 Total
Funds
£
2
54,771
(660)
54,113

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 2025

10 RESERVE POLICY

At 31 March 2020, the trustees established an Unrestricted Reserve of £3,500, subsequently raising it to £10,000. 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.

The trustees will continue to review the need and will adjust the figure as necessary.

11 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 2025, save for personal donations received from Trustees and the Executive Officer totalling £540 (2024: £540).

12 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.

13 MOVEMENT IN FUNDS

Restricted Funds:
Restricted Charitable Programme Activities
Unrestricted Funds:
Designated Charitable Programme Activities
Awareness Activities
Charity Management & Administration
CADO Support
General Fund
Reserve
Total funds		 At 1/4/24
£
8,570
25,163
362
3,411
6,607
-
10,000
54,113		 Income
£
83,538
3,940
101
4,507
-
21,865
-
113,951		 Expenditure
£
(60,848)
(15,572)
(15)
(6,807)
(6,607)
(5,711)
-
(95,560)		 Transfer
£
-
15,010
(148)
1,292
-
(16,154)
-
-		 At 31/3/25
£
31,260
28,541
300
2,403
-
-
10,000
72,504

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 2025 a total of £14,862 (2024: £38,538) was transferred from the General Fund to the unrestricted Designated Charitable Purpose Fund, £1,292 (2024: £5,641) was transferred from the General Fund to the Charity Management and Administration Fund, and £148 (2024: £nil) was transferred from the Awareness Activities Fund to the unrestricted Designated Charitable Purpose Fund. There were no transfers from the General Fund to the Reserve Fund (2024: £6,500) and no transfers between restricted and unrestricted funds (2024: £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

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. Restricted Funds income and usage in the year ended 31 March 2025 is shown on the following page.

EVERGREEN AFRICA

(A Charitable Incorporated Organisation)

Notes to the Financial Statements

for the year ended 31 March 2025

13 MOVEMENT IN FUNDS (CONTINUED)

Restricted Grants
Heb Ffin Charitable Trust (Community Health Programme)
MJB Charitable Trust (Agricultural Vocational Training)
Trevor Catchpole Foundation (Agricultural Vocational Training)
Amanda Finch Private Donation (Community Health)
Catharine Murfitt Private Donation (VSLA & Menstrual Health)
Catharine Murfitt Private Donation (Young Mothers)
Coles-Medlock Foundation (Young Mothers)
Farthing Trust (Young Mothers)
Hilden Charitable Trust (Agricultural Vocational Training)
One World Group (Oxted) (Menstrual Health)
P27 Trust (Young Mothers Programme)
Trust 2000 (Young Mothers)
Gift Aid		 At 1/4/24
£
1,500
5,695
1,000
-
-
-
-
-
-
-
-
-
375
8,570		 Income
£
3,000
6,708
13,416
1,500
15,761
26,437
15,000
5,000
5,000
2,295
10,000
1,900
6,652
112,669		 Expenditure
£
(4,357)
(3,094)
(5,673)
(500)
(12,387)
-
(15,000)
(5,000)
(267)
(2,295)
(10,000)
(1,900)
(375)
(60,848)		 Deferral
£
-
-
-
-
-
(25,177)
-
-
-
-
-
-
-
(25,177)		 Permitted
Core Costs
£
(143)
(497)
(994)
(72)
(750)
(1,260)
-
-
(238)
-
-
-
-
(3,954)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31/3/25
£
-
8,812
7,749
928
2,624
-
-
-
4,495
-
-
-
6,652
31,260

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 aged 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 was commenced in local businesses for the better able girls, and longer-term plans include making the Vocational Training Centre residential.

Community Health. In previous years, Evergreen 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. Evergreen 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. 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 - experience has shown that improved health in a community is one of the major factors that will lift the community out of poverty.

EVERGREEN AFRICA

(A Charitable Incorporated Organisation)

Notes to the Financial Statements

for the year ended 31 March 2025

13 MOVEMENT IN FUNDS (CONTINUED)

Programmes Funded by Restricted Funds (continued)

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. In 2024-25 the AVTC programme was extended by the purchase of the first of 10 allotments. The intention is that an allotment will be lent to a destitute graduate of the AVTC for 12 months (2 growing seasons) allowing the farmer to generate a profit with which to rent land following the 12 months, thus starting to lift him/her out of poverty.

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 2025 Evergreen had established 26 such schemes.

Issuer

McPhersons Walpole Harding

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Parties involved with this document

Document processed

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Mon, 22nd Dec 2025 17:24:22 GMT Mr Paul Nigel Voltzenlogel - Signer (fd41e69471f278be86160ba9fc4600b5) Tue, 23rd Dec 2025 9:00:21 GMT Chris Chapman - Signer (3938cd32bd9f8a1b0058d9ef92acef91)

Audit history log

Date

Mon, 22nd Dec 2025 13:01:02 GMT Mon, 22nd Dec 2025 13:01:02 GMT Mon, 22nd Dec 2025 13:01:02 GMT Mon, 22nd Dec 2025 13:01:02 GMT Mon, 22nd Dec 2025 13:01:02 GMT

Mon, 22nd Dec 2025 13:01:17 GMT Mon, 22nd Dec 2025 13:01:17 GMT Mon, 22nd Dec 2025 13:01:17 GMT Mon, 22nd Dec 2025 17:21:44 GMT Mon, 22nd Dec 2025 17:24:22 GMT Mon, 22nd Dec 2025 17:24:22 GMT Mon, 22nd Dec 2025 17:24:22 GMT Tue, 23rd Dec 2025 9:00:03 GMT Tue, 23rd Dec 2025 9:00:21 GMT Tue, 23rd Dec 2025 9:00:22 GMT Tue, 23rd Dec 2025 9:00:22 GMT Tue, 23rd Dec 2025 9:00:22 GMT

Action Envelope generated with fingerprint 1579a570d97bf119624cac87ecc2e48a (18.133.63.166) Document generated with fingerprint 2e76391bf41d8851c32f71f38ddb2d77. (18.133.63.166) Mr Paul Nigel Voltzenlogel has been assigned to this envelope. (18.133.63.166) Chris Chapman has been assigned to this envelope. (18.133.63.166) Envelope has been set to automatically remind the active signer every 1 day(s). (18.133.63.166) Envelope generated Sent the envelope to Mr Paul Nigel Voltzenlogel for signing Document emailed to party email Mr Paul Nigel Voltzenlogel viewed the envelope (130.185.116.235) Mr Paul Nigel Voltzenlogel signed the envelope (130.185.116.235) Sent the envelope to Chris Chapman for signing (130.185.116.235) Document emailed to party email Chris Chapman viewed the envelope (77.95.178.67) Chris Chapman signed the envelope (77.95.178.67) This envelope has been signed by all parties (77.95.178.67) Signed document confirmation emailed to party email (77.95.178.67) Signed document confirmation emailed to party email (77.95.178.67)

Tue, 23rd Dec 2025 9:00:22 GMT

Signed document confirmation emails have been sent to all parties.

Document URL:

https://api.signable.app/shareable/envelope?t=de666c36-0df9-495a-9a7f-2 e234d9d5597 (77.95.178.67)