REGISTERED CHARITY NUMBER: 1160673
KONO DISTRICT DEVELOPMENT:ASSOCIATION UK
REPORT OF THE TRUSTEE
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDEDT
31ST OCTOBER 2023

Kono District Development
Association UK Content of the
Financial Statements
For the Year Ended 31st October 2023
Page
Legal and Administrative Information
Report of the Trustees
Independent Examiner's Report
Statement of Financial activities
Statement of Financial Position
Notes to the accounts
8-12
Detailed Statement of Financial Activities
13

Kono District Development Association UK
Legal and Administrative Information
Board of Trustees:
MAX JIMMY- INTERIM CHAIRMAN
ELIZABETH NGANGA TONDONEH
EZZATU JOSIAH
AIAH MBRIWA
Registered Charity Number
1160673
Registered Office:
27 Bruford Court
London
SE8 3BP
Independent Examiner
Lesstax 4 U
Room 122 Island Business
Centre
18- 36 Wellington Street
London
SE18 6PF
Bankers:
Barclays Bank
93 Lewisham High
Street
Lewisham
London
SE136BB
Pa&F¢ I

Kono District Development Association UK
Report of the Trustees
For the Year Ended 31
October 2023
The trustees present their report with the financial statements of the charity for the year ended 31
October 2023.
The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing Iheir accounts in accordance with the
Finarlcial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) Effective 1
January 2015.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a constitution adopted on 24th
November 2014.
Recruitment and appointment of new trustees
Apart from the first charity trustees, every trustee must be appointed for a term of
o years by a resolution passed at a properly convened meeting of the charity
trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have
regard to the skills, knowledge and experience needed for the effective administration of the charity.
Infomiation for new charity trustees
The charity trustees will make available to each new charity trustee, on or before
his or her first appointment..
(al a copy of the current version of this constitution- and
(bl a copy of the charity's latest Trustees, Annual Report and statement of accounls
Risk management
The trustees have a duty to identify and review the risks to whiGh the Gharity is exposed and to ensure
appropriate controls are in pla￿ to provide reasonable assurance against fraud and error. The
trustees confirm that they regularly review the significant risks facing the Charity and have systems and
Pro￿dureS in place lo mitigate those risks. The charity's Secretary is responsible for the day-to-day
monitoring of risk and reporting to the Trustees.
Induction and training of new trustees
All trustees are expected to attend..
Volunteer induction training
Trustee induction session
Any other update training of relevance lo board members
As part of the induction process all trustees receive copies of the following-
Outline of current boards skills and experience
A copy ofthe previous year's annual report and financial report
A copy of the memorandum and articles of association (governing document)
A copy of the previous board meeting minutes (once agreement for appointment has been made by
the Trustees)
. Charity Commission CC3- The essential trustee.. What you need to know
. Charity Commission CC60- The Hall marks of an Effective Charity
Copies of the trustee handbook with all current up to date policies
Page 2

Kono District Development Association
UK Report of the Trustees
For the Year Ended 31 October 2023
Public benefit
Kono District Development Association UK is a charitable organisation catering for the wellbeing of its members
and working to improve the lifestyle of Ihe Kono people in Sierra Leone. The users of our facilities benefit from
the provision of facilities aims at developing the skills of the socially disadvantaged members of the Kono
communities through contributions from Kono migrants in the diaspora.
Ourvision
To relieve povety of people in the Kono district of Sierra Leone and migrants from Kono district living in the
diaspora
Objectives and aims
We support and advance education lo disadvantaged residentsof Kono and those living in the diaspora through,
counselling, emergency financial support, and mentoring. We also work with a range of partners to provide support
services such as legal support.
In setting the Charivs objectives and planning its activities, the trustees have given careful consideration to the
Charity Commission's general guidance on public benefit, and they confirm that public benefit has been provided
in relation to the charity's objects by carying out activities including but not limited to the following..
l. To promote human rights (as set out in the Universal Declaration of Human Rights and subsequenl United
Nations convenlions and declarations) throughoul the world, particularly amongst Ihose in the Kono District
Ofsie￿a Leone, members ofthe Kono tribe, refugees and immigrants from this district now living in the UK,
by all or any of the following means:
2. Monitoring abuses of human rights.,
3. Relieving need among Ihe viclims of human rights abuse;
4. Research into human rights issues.,
5. Providing technical advits to government and others on human rights matters.,
6. Contributing to the sound administration of human rights law.,
7. Commenting on proposed human rights legislation.,
8. Raising awareness of human rights issues.,
9. Promoting public support for human rights.,
10. Promoting respect for human rights among individuals and corporations.
I l. International advocacy of human rights-
Page 3

Kono District Development Association UK
Report ofthe Trustees
For the Year Ended 31
FINANCIAL REVIEW
Principal funding sources.. The principal funding sources are from subscription and donation from the general
membership and fund-raising evenls.
GOING CONCERN
After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to
continue its objectives and activities for the public benefit for the foreseeable future. Accordingly, they
continue to adopt the going concern basis in preparing the annual report and financial statements.
Further details regarding the adoption of the going Ix)ncern basis are in note 1 'Accounting Policies. in the
financial
statements.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees of Kono District Development Association UK are responsible for preparing the Report of the
Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice) and Charity SORP induding FRS102 the
Financial Reporting Standard Applicable in the UK and Republic of Ireland.
Charity SORP requires the trustees to prepare financial statements for each financial yearwhich give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing those
financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent-
prepare the finanGial statements on the going conGem basis unless it is inappropriate to presume that
the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charitable company and to enable them to ensure that the financial
statements comply with the Charity SORP. They are also responsible for safeguarding the assets ofthe
Gharitable company and henGe fortaking reasonable steps for the prevention and deteGtion of fraud and other
irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom goveming the preparation and
dissemination of financial statements may differ from legislation in otherjurisdictions.
This report has been prepared in accordan￿ with the special provisions of Charity SORP relating to
Charities. Approved by order of the board of trustees on 29th August 2024 and signed on its behalf by..
Max Jimmy
Interim Chairman
Page 4

Independent Examiner's Report of Kono
District Development Association UK
I report on the accounts for the year ended 31 October2023 set out on pages six to thirteen.
Respective responsibilities of twstees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The charily's trustees
consider that an audit is not required for this year (under Section 144(2} of the Charities Act 2011 (the
2011 Act)) and Ihat an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to-
examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity Commission
{under Section 145{5){bl of the 2011 Act)., and
to state whether particular matters have come to my attention.
Basls of the Independent examlner's report
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review ofthe accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the aGcounts, and seeking explanations from you as truslees
conceming any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, and consequently no opinion is given as to whether the accounts
present a 'true and fair view ' and the report is limited to those matters set out in the statements
below.
Independent examiner's statement
In Gonnection with my examination, no matter has come to my attention..
(l) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006.,
and
to prepare accounts which accord with the accounting records. comply with the
acGounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice.. Accounting and
Rewrting by Charities have not been met., or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
C&il
. bliiiyb-apaine Msc, FCCA
Lesstax 4 U
Page5

Kono District Development Association UK
Statement of Financial Activities
For the Year Ended 31 October 2023
Unrestricted
Funds
Restricted
Funds
TotAI
Funds
Total
Funds
Notes
2023
2022
INCOMING RESOURCES
Incoming Resources from
generated funds
Annual inembership contribution
Voluntary Income
Donations
Other Income
Gift Aid
Fundraising Income
Total Incoming Resources
5,842
5,842
9,134
5,502
2b
2,579
12,012
5,842
5,842
29,227
RESOURCES EXPENDED
Resources expended on Charitable
Activities:
ch￿itable activities costs
6.701
6,701
9,061
Cost of generating voluntary income
7,594
Resources Expended
6,701
6,701
16,656
Other Resources Expended
Governance costs
785
Other support costs
543
543
4,329
543
543
5,114
Total Resources Expended
7,244
7,244
21,770
Net incoming resources for the year
1,402
1,402
7,457
Pagc6

Kono District Development Association UK
Statement of Financial Activities
For the Year Ended 31 October 2023
RECONCILIATION OF FUNDS
Net movement in funds
(1,402)
21,064
11,4021
25,710
7,457
Fund balances brought forward
4,646
18,253
Fund balances carried fO￿ard
19,662
4,646
24,308
25,710
Page 7

Kono District Development Association UK
Balance Sheet
At 31 October 2023
Unrestrl¢ted
Funds
Restrlcted
Funds
Total
Total
Funds
Funds
Notcs
2023
2022
Fixed Assets
Tangible fixed assets
737
737
880
737
737
880
Current Assets
Debtors
12
Cash at bank and in hand
21,383
2,585
23,968
25,630
21,383
2,585
23,968
25,630
Creditors: Amounts falling due
within one year
4001
400
800
Net Current Assets
21,720
2,585
24,305
24.830
Net Assets
21,720
2,585
24,305
25,710
Funds
Unrestricted Funds
Restricted Funds
14
19,659
4,646
21,064
4,646
24.305
25,710
The financial statements were approved by the Board of Trustees on 29th August 2024 and
were signed on its behalf
Max Jimmy
Inlerim Chairman
Page 8

Kono District Development Association UK
Notes to the Financial Statements
For the Year Ended 31 October 2023
l Accounting Policies
Accounting Convention
The accounts have been prepared in accordan￿ with all applicable accounting standards, FRS
102, the
Statement of Recommended Practise (SORP), "Accounting and Reporting by Charities" revised
2015 IFRS 102) and the Companies Act 2006, except for the alternative headings that have
been used in the Statement of Financial Activities, as the Trustees feel that the revised
headings make the accounts easierto read fora non-financial audien￿. The principal
accounting policies adopted in the preparation of the accounts are set out below.
The charity constitutes a public benefit entity as defined by FRS102.
Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statementon the grounds that the
charitable company qualifies as a small charitable company.
Incoming Resources
All incoming reSoUr￿S are included on the Statement of Financial Activities when the charty is
legally entitled lo the income and the amount can be quantified with reasonable accuracy.
Grants and Donations
Income from grants and donations is included in incoming resources when these are receivable.
Going concern
The Charity's activities, together with the factors likely to affect its future perfonnance and
position are set out in the Report of the Trustees on pages 2 10 8 which describes the structure,
govemance and management ofthe Charity,. its risk management policies and procedures. its
objectives and activities, the achievements, performance and financial position of the Charity,
and its plans forthe future. After making enquiries, the Trustees have a reasonable expectation
that the Charity has adequate resources to continue its objectives and activities for the public
benefit for the foreseeable future. Accordingly, they continue to adopt the going concern basis in
preparing the annual report and financial statements.
Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost ￿lated 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.
Cost of generating funds
Cost ofgenerating funds are those Gosls relaling to the generation of inGome and includes cost
related to the management of the charities activities.
Allocation and apportionment of costs
Support cost are those cost related to shared activities of the organisation and are apportioned
on
a basis Gonsidered appropriate to the underlying aGlivities.
Governance costs
Governance Gosts are the costs associated with the strategiG direction of the charity and with
meeting regulatory responsibilities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the truslee.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Pag¢ 9

Kono District Development Association UK
Notes to the Financial Statements
For the Year Ended 31 October 2023
Voluntary Income
31.10.23
31.111.22
Donation
5,502
5,502
2A
Membership subscription
31.10.23
31.10.22
Annual subscription
Annual Registration
5,845
7,285
1,849
9,134
5,842
31.10.23
31.10.22
2,579
2,579
2B GiftAid
3 Fundraising
31.10.23
31.10.22
Dinner and dance
Funeral contributions
Kono conference and offic
Other fundraising income
1,015
9,586
540
870
12,012
Resources Expended
4 Charitable activities
31.10.23
31.10.22
Donation - Bereavement
Dinner and dance expenses
KDDA UK Project expenses
2,865
4,290
1,907
9,061
6,701
6,701
5 Cost of generating voluntary
31.10.23
31.10.22
Printing expenses
Equipment expense
Fundraisino event
1,134
6.460
7,594
6 Governance
31.10.23
31.10.22
Bank charges
Consultancy fees
Other legal and professional fe
Accountancv services
35
50
300
400
785
400
400
Page 10

Kono District Development Association
UK Notes to the Financial Statements
For thÈ YÈ2r EndÈd 31 Octob@r 2023
31.10.23
31.10.22
7 Other support costs
Sundry expenses
Depreciation
Rental of garage storage
Travel and subsisten
Zoom expenses
Advertising and PR
Website hosting
910
143
143
3,132
143
4,329
8 NET INCOMINGI{OUTGOING) RESOURCES
31.10.23 31.10.23
Net resources are stated after chargingllcreditingl=
Depreciation - owned assets
143
143
143
143
9 TRUSTEES. REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefits for the year ended 31 October 2023
nor forthe year ended 31 October 2022.
There were no trustees. expenses paid neither for the year ended 31 October 2023 nor for the
year ended 31 Oclober 2022.
10 STAFF COSTS
31.10.23
31.1D.22
Wages and salaries
Social securily costs
The average monthly number of employees during the year
was as follows:
31.10.23 31.10.22
No employees re￿iVed emoluments in excess of£60,000.
Pag¢ 11

Kono District Development Association
UK Notes to the Financial Statements
For thÈ YÈ2r EndÈd 31 OctobÈr 2023
11 Tangible Fixed Assets
All assets relate to the Charity and are used for charitable purposes.
Office
Fumiture
& Equipment
Computer
equlpments
Total
Cost
At 1st Nov 202
Improvements
Additions
Disposals
1,428
1,428
At 31st October 2023
Depreciation
At 1 sl Nov 2022
Charge for the year
548
143
548
143
At 31st October 2023
691
691
Net Book Value
At 31 st October 2022
At 31st October 2023
Depreciation is provided at the following annual rates in order to write off the cost less
estimated residual value of each assel over its estimated useful life.
Equipments- 10°/o on cost
31.10.2023 31.10.2022
12
Debtors
Other debtors
31.10.2023 31.10.2022
13 Creditors: Amounts falling due
within one year
Accrued accountancy fees
400
800
Pag¢ l•

Kono District Development Association UK
Notes to the Financial Statements
For the Year Ended 31 Octobert 2023
14 MOVEMENTS IN FUNDS
At
1st Nov
2022
At
31st October
2023
Net Movements
in funds
Unrestricted ftmd
21,064
(1,405)
19,659
Restricted funds
4,646
15 SUMMARY MOVEMENT IN FUNDS FOR THE YEAR
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
5,842
(7,247)
(1,405)
Restricted funds

Kono District Development Association UK
Detailed Statement of Financial Activities
For the Year Ended 31 October 2023
31.10.23
31.10.22
INCOMING RESOURCES
Membership Subscription
Annual Subscription
Annual Registration
5,842
7,285
1,849
Voluntary income
General Donations
Total Voluntary Income
Gift Aid
Gift Aid
5,842
5,502
5,502
2,579
Fundraising income
Dinner and dance
Funeral contribution
Kono conference and office
Other fundraising
Total Fundraising income
1,015
9,587
540
870
12,012
TOTAL INCOMING RESOURCES
5,842
29,227
RESOURCES EXPENDED
other Charitable activities cost
Donation - Bereavement
Dinner and dance expenses
KDDA UK Project expenses
2,885
4,290
1,907
9,062
6,701
6,701
Cost of generating voluntary income
Printing expenses
Equipment expenses
Fundraisina event
1.134
6,460
7,594
Governance costs
Bak charges
ConsultanGy
Other legal and professional fees
Accountancy seNices
35
50
300
400
785
400
403
Support Costs
Sundry expenses
Depracialion
Rental of garage storage
Travel and subsistence
Advertising and PR
Website hosting
Zoom expenses
910
143
143
3,132
144
4,330
143
Total Resourees Expended
Net Expendithre
1,405
7,457
Pog¢ 14