Charity Number: 1162406
## **Love Support Unite Africa Foundation**
**Trustees’ report and financial statements For the year ended 31 MARCH 20247**
Doc ID: fee2b1944b3fc30f75df3cec7d534cd0cd248ab1
## Love Support Unite Africa Foundation
## Reference and administrative information
for the year ended 31st March 2024
## **Charity number**
## 1162406
## **Registered office and operational address**
Tabralit, Y Stabl, Bryn Gwran, Holyhead, Gwynedd, LL653PU
## **Trustees**
Trustees who served during the year and up to the date of this report were as follows:
James Colvin appointed 28/04/2016 Gayle Berry appointed 16/03/2020 Sophie-Larissa Houghton appointed 31/03/2021 Ben Kitching appointed 10/11/2021 Glyn Jelley appointed 09/03/2022 Thomas Coombes appointed 01/03/2024
## **Key management personnel**
Alice Pulford – joint CEO
Nina Pulford – joint CEO
## **Bankers**
Nat West Bank, 7 Hinckley Road, Leicester, LE3 0TQ.
## **Solicitors**
Squire Patton Boggs, 7 Devonshire Square, London, EC2M 5YH
## **Independent examiner**
Patrick Morrello ACA
Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
The trustees present their report and the unaudited financial statements for the year ended 31st March 2024.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The objects of Love Support Unite Africa Foundation (LSU) are the prevention or relief of poverty or financial hardship in Africa by providing or assisting in the provision of education, training and healthcare projects. To provide necessary support designed to enable individuals and communities to generate a sustainable income and be self-sufficient.
Our projects are in Malawi – but not restricted to that country - with fundraising and administration being principally in the United Kingdom but with beneficiaries and volunteers being in both Malawi and the United Kingdom.
We grant the UK funds to organisations that are aligned with our aims and objectives. From October 2019 this is primarily African Vision Malawi in the UK and known as The Landirani Trust in Malawi.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Achievements and performance**
We partner with communities in Malawi to create sustainable solutions to poverty to bring about lasting and measurable change through our holistic model of development.
The charity's main activities and who it tries to help are described below. All its charitable activities focus on Education, Health Care, Sustainability, Nutrition through food security, Infrastructure, aid through Mphatso feeding programme for baby meals, and response to crisis appeals such as Covid-19. These activities are undertaken to further Love Support Unite Africa Foundation’s charitable purposes for the public benefit.
Our main funded programmes partnered with and delivered through African Vision Malawi (AVM) include:
## **Adult literacy**
Many families can’t afford secondary school fees, children drop out in order to work and support their families. Girls often enter into early marriages so their care is supported independently by their husband and his family. Leaving the adult population over 20 years old unable to support their children’s learning, read medical advice and run successful businesses.
LSU has helped provide funding to train 4 adult literacy teachers and runs 2 centres for adults teaching Chichewa and English.
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
This will help to reduce illiteracy levels among adults ranging in age from 16 to 60 years in the community, enabling them to support their children’s learning, run businesses, read warnings on medicines and integrate more fully into society for example being able to fill out bank forms.
## **Adult Literacy - 200 members and 46 graduates 2023-24**
## **Early childhood development**
Supporting the education of children aged 2-5 years old in a preschool environment. We help the children gain a basic education and improve concentration before they reach primary level. This enables standard one (a child’s first year at school) not to be their first time in a school setting, preventing learning delays and knock-on effects throughout life. LSU has provided funding for 3 pre-school nursery blocks, and monthly provides for 3 nursery teachers, as well as funding and qualified preschool teachers to deliver training for these teachers.
We have begun supporting the building of a new ECD centre in the Kande area. Mphasto completed this September 2022 and is now functioning as a centre 2023
187 average monthly attendance
## **Education**
Support 4 orphans and vulnerable families with African Vision
10 Secondary scholarships with African Vision
University Grant - we supported 2 college graduates to go to University and have committed to this for 3 years.
5 child sponsorships with Stepping Stones Malawi
Supported Rugby as a sport amongst the local school children and teenagers in Lilongwe. We have a fully funded programme which pays for one full-time Project Manager and 10 Rugby Development Officers (RDOs). The RDO’s are involved in the weekly training sessions at 20 different primary schools in Lilongwe, as well as training with junior and senior club teams in their respective areas. The LSU Rugby Project is one of the most successful Rugby development projects in Malawi. Run by Jack Mphande and Dan Hatch.
## **Mother Infant Health**
The Mother and Infant Health Initiative aims to provide and act as a guiding programme for a healthy life for mothers and their babies. This is achieved through mother and baby groups learning infant massage, safe motherhood education, Kangaroo Mother Care, first aid, hand hygiene, and infant mental health. Plans are underway for a training of 24 caregivers at Mphatso. A proposal is currently underway to add this programme to our agreement with the DH0. Moving forward we help to fund a safe motherhood centre with AVM, and integrate MIH training.
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
## **Medical**
Provision of an ambulance donated by RAKS TRUST enabled the expansion of Medical Outreach, as it is an ex-military ambulance that is designed for off road support helping our hard to reach areas. This ambulance helps provide free medical care in 10 rural areas monthly. Reaching 31,683 patients served in 2023-24. Working with the Ministry of Health to deliver malaria and HIV testing and treatment, vaccinations, antenatal care, under 5’s care, family planning and sexual health, and Covid prevention advice. It now provides dental outreach after successful pilot programmes. **668 children screened on dental outreach 2023-24**
## **Sustainable farming**
Helps vulnerable families living on less than $1 per day who have 6 or more dependents including orphans and/or elderly. The program aims to help these families become food secure, provide nutrition for their family and surplus to sell to provide an income for school fees, mosquito nets and essentials for a healthy life. We provide them with farming inputs to farm 1 hectare of land, along with access to adult literacy, teaching, agriculture and business training over two years.
The value of the farm inputs is paid back over two years, with 0% interest. This is then invested in farm inputs for another family in the same community. The program is designed to make family farms self-sustainable through effective management of resources. Families are able to farm their land (many for the first time), and to have excess crops to sell to buy farm inputs for the following year and pay school fees for their children. The initiative has even been nicknamed ‘Nsunga Moyo’ in Chichewa, the local language, meaning ‘life saver’.
All of the above programmes are run in country by African Vision Malawi. Their vision is to see "healthy, educated and self-sufficient communities in Malawi”. We provide funding for the monthly costs of the above programmes which include the staff managing the programmes, fuel and materials, and we contribute towards office costs and administration.
We have supported 6 new families - and 1 new cooperative of 7 people working together
## **Baby feeding**
In October 2019 LSU began working with Mphatso Nurseries training nursery teachers. Seeing first-hand the life-saving work they do, we want to help support them in their mission.
This year we have supported Mphatso with donations to buy life-saving formula to feed the babies.
“Feeding the Children, Growing the Community, Impacting the Future”. This has been the key message of Mphatso Children’s Foundation for many years because they believe that it is the way to bring slow positive change to the communities. Feeding over 1,000 children each school day throughout their 14 nursery school programs. The Baby Feeding Program is for those that are seeking help because the mothers have either died or are too unwell to feed their babies. Hospitals and doctors are referring carers to Mphatso for life-saving baby formula. Many babies' lives have been saved because of this program. They support these babies by routinely weighing them and supplying baby formula and, as they progress, maize porridge. We provide funding for their feeding programme.
50-70 babies a month supported - approximately 14,280 babies meals 2023-24
We aim to increase support to this programme in 2024- 25
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
## **Nutrition**
We fund a permaculture manager to help provide training to teachers and pupils in food gardens providing meals in schools. This money also paid for the training of the staff at four different Tree Nurseries that we support in 4 different centres. This training was carried out by Kondwani and Green from the Africa Vision Malawi (AVM) team. These trees have continued to be maintained into 2024.
## **Tilinanu Orphanage**
In the UK LSU provide all administration and services for the UK charity Tilinanu Education free of charge. This year we facilitated the reintegration of all the girls within Tilinanu Orphanage in line with government guidelines. We have successfully enrolled the girls from the orphanage within an education scholarship program run by Africa Vision.
## **Emergency appeals**
Emergency appeals have been responded to this year due to the effects of climate change- we have helped provide famine packages to those in need.
## **Beneficiaries of our services**
Babies, toddlers, children, young adults, adults, parents and families all benefit from the above services, either directly or indirectly in Malawi.
## **Changes**
We continue to work alongside charitable organisations within Malawi.
## **Financial review**
Income from unrestricted funds was £119,507 (2023: £68,602) and unrestricted expenditure was £93,215 (2023: £113,107). Restricted income was £24,423 (2023: £92,005) and restricted expenditure was £28,715 (2023: £83,333). The total funds of the charity at the end of the year were £128,997 (2023: £106,997) of which £124,837 (2023: £17,043) was unrestricted and £4,160 (2022: £89,954) was restricted.
## **Reserves policy**
In order to ensure uninterrupted work on Malawi projects each year we aim to hold in reserve the annual estimated costs of current Malawi projects and the higher of the equivalent Stirling value of £50,000. At year end those reserves were £124,837.
## **Plans for the future**
## **Goals for 2024/25**
- To maintain the funded programs of Adult Literacy, Education, Medical and Sustainability.
- Collaboration with small grassroots charities that are working in similar areas as LSU. We aim to share experience, expertise and equipment with these like-minded organisations and strengthen one another.
- Add additional and consistent dental - prevention programs to medical outreach by the end of 2024 as our yearly annual outreach is so effective and there is such a high demand for dental care.
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
- We aim to continue to support outreach projects and keep moving them towards sustainability.
- We would like to begin to contribute to carbon offsetting in Malawi with AVM
- We aim to work with these organisations in the community on protecting the land, forests and trees in the hope of contributing to climate change.
- We aim to integrate Sustainable family farms with AVM programmes and relaunch in 2024 and to be able to increase the amount of families that we can help.
- Support any emergency appeals **.**
- We aim to help fundraise for Tilinanu Education to help facilitate vulnerable girls' education
- We aim to align our project fundraising targets with Africa Vision to help facilitate greater long-lasting change.
- We aim to work closely with The Malawi Projects our fundraising partners to help raise more funds for those in need.
- Web aim to strengthen our accounts though recruiting and working with Trustees with an accounts background.
## **Structure, governance and management**
The organisation is a charitable incorporated organisation, registered with the Charity Commission on 25 June 2015.
The charity was established under a constitution which established the objects and powers of the charity and its governance.
Members of the charity have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities in the event of winding up. Only members of the charity are trustees but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. The trustees did not receive any reimbursement for expenses.
## **Trustee recruitment**
The current trustees discuss regularly if there are any additional skills needed on the board and outline any expertise needed.
Potential candidates come from people who have shown an interest in the charity in the past, or who have no previous connection but the right skill set. These candidates would come by recommendation or from the trustees’ internal professional and personal network.
Following an informal contact and discussion to establish the candidate’s interest and skills, and to explain the charity background and the role the candidate would play, the trustees meet with the candidates. After discussion and agreement by the board, the relevant candidate(s) will be invited by email to join the board as a trustee.
If accepted, the new trustee(s) will join future meetings and will be registered as a trustee with the Charity Commission.
Glyn Jelley was appointed as a new trustee last year, as an accountant, he has taken the role of finance trustee.
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
## **Related parties and relationships with other organisations**
The charity has the following related party relationships:
Love Support Unite Africa Ltd – a limited company to purchase and sell Love Specs, for profit, to provide funding for the charity, a wholly owned subsidiary of the charity,
Tilinanu Orphanage – a registered charity in the UK, LSU provides all administration services to the charity free of charge
## **Remuneration policy for key management personnel**
Key Personnel, namely Alice Pulford and Nina Roots, are the CEOs for the charity. Remuneration is agreed by the Board of Trustees and reviewed regularly throughout the year. Dominic Bowden has resigned as from this role for full time work. Alice Pulford was on maternity leave from January 2024. Nina Roots filling this role.
## **Risk management**
Our policy formally acknowledges that the trustee board is committed to maintaining a strong risk management framework. The aim is to ensure that Love Support Unite Africa Foundation makes every effort to manage risk appropriately by maximising potential opportunities whilst minimising any adverse risks.
Our policy will be used to support the internal control systems of the charity, enabling the charity to respond to operational, strategic and financial risks regardless of whether they are internally or externally driven.
## **Statement of responsibilities of the trustees**
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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## Love Support Unite Africa Foundation
## Trustees’ annual report for the year ended 31st March 2024
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
31 / 01 / 2025 The trustees’ annual report was approved by the trustees on ……………….………………. and signed on their behalf by:
James Colvin Trustee
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## Independent examiner’s report
## to the members of
## Love Support Unite Africa Foundation
I report on the accounts of the charity for the year ended 31[st] March 2024 set out on pages 10 to 23.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the 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 accounts, and seeking explanations from the trustees concerning 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 statement below.
## **Other matters**
Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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.
Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House, Hanover Street, Manchester M60 0AS
31 / 01 / 2025
Date signed
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## Love Support Unite Africa Foundation
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 March 2024
|9 months
Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
119,211
Investments
4
296
Total income
119,507
Expenditure on:
Raising funds
5
4,980
Charitable activities
6
88,235
Total expenditure
93,215
7
26,291
Transfer between funds
81,502
Net movement in funds for the year
107,793
Reconciliation of funds
Total funds brought forward
17,043
Total funds carried forward
124,837
Net income/(expenditure) for the year|9 months
Restricted
funds
£
24,423
-
24,423
_-_
28,715
28,715
(4,292)
(81,502)
(85,794)
89,954
4,160|9 months
Total funds
2024
£
143,634
296
143,930
4,980
116,950
121,930
21,999
-
21,999
106,997
128,997|_12 months_
_Unrestricted_
_funds_
_£_
_68,602_
_197_
_68,799_
_3,645_
_109,462_
_113,107_
_(44,308)_
_1,457_
_(42,851)_
_59,894_
_17,043_|_12 months_
_Restricted_
_funds_
_£_
_92,005_
_-_
_92,005_
_-_
_83,333_
_83,333_
_8,672_
_(1,457)_
_7,215_
_82,739_
_89,954_|_12 months_
_Total funds_
_2023_
_£_
_160,607_
_197_
_160,804_
_3,645_
_192,795_
_196,440_
_(35,636)_
_-_
_(35,636)_
_142,633_
_106,997_|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Love Support Unite Africa Foundation Charity number 1162406
## Balance sheet as at 31 March 2024
|Note
£
£
Fixed assets
Tangible assets
11
359
Investments
12
2
Total fixed assets
361
Current assets
Debtors
13
13,865
Cash at bank and in hand
119,489
Total current assets
133,354
Liabilities
Creditors: amounts falling
due in less than one year
14
(4,717)
Net current assets
128,637
Total assets less current liabilities
128,997
Net assets
128,997
The funds of the charity:
Restricted income funds
15
4,160
Unrestricted income funds
16
124,837
Total charity funds
128,997
2024|_£_
_£_
_708_
_2_
_710_
_20,127_
_88,200_
_108,327_
_(2,040)_
_106,287_
_106,997_
_106,997_
_89,954_
_17,043_
_106,997_
_2023_|
|---|---|
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of the Charities Act 2011.
The notes on pages 12 to 22 form part of these accounts.
31 / 01 / 2025
Approved by the trustees on ________________________ and signed on their behalf by:
James Colvin, Trustee
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with 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) issued in October 2019 - (Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Love Support Unite Africa Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
The charity changed its financial year end to 31 March in order to align with the funding cycle of partner organisations.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions 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.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
## **d Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **e Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **f Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of marketing and networking, and donation processing fees.
- Expenditure on charitable activities includes the costs of grants paid to partner organisations for joint projects and activities undertaken to further the purposes of the charity.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **g Tangible fixed assets**
Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computer equipment 25%
## **h Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **i Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
## **j Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. Over paid contributions at the year end amounted to £38 which was Refunded in August 2023.
## **2 Legal status of the charity**
The charity is a charitable incorporated organisation and has no share capital. In the event of the charity being wound up, the members have no liability. The registered office address is disclosed on page 1.
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
|3
Income from donations and legacies
_Restricted donations_
Restricted donations - general
Healing Hands Foundation - restricted
_Unrestricted donations_
Unrestricted donations - general
Donation from subsidiary
Other income
Total
4
Investment income
Income from bank deposits - unrestricted
5
Cost of raising funds
Donation processing fees
Fundraising expenses|9 Months
2024
£
24,423
-
99,138
19,711
362
143,634
9 Months
2024
£
296
9 Months
2024
£
2,306
2,674
4,980|_12 Months_
_2023_
_£_
_79,490_
_12,515_
_58,592_
_10,010_
_-_
_160,607_
_12 Months_
_2023_
_£_
_197_
_12 Months_
_2023_
_£_
_562_
_3,083_
_3,645_|
|---|---|---|
All costs of raising funds are unrestricted.
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Love Support Unite Africa Foundation
6 Analysis of expenditure on charitable activities
Notes to the accounts for the year ended 31 March 2024 (continued)
|Staff costs
Subcontractor fees
Overseas living allowance
Grants paid
Bank charges
Insurances
Other Professional Services
Shipping, Freight, and Delivery
Travel and Accommodation
Office/General Administrative Expenses
Accountancy
Entertainment
Room hire
Depreciation
Restricted expenditure
Unrestricted expenditure|9 months
2024
£
37,896
180
-
74,355
642
726
13
-
348
397
1,687
47
310
349
116,950
28,715
88,235
116,950|_12 months_
_2023_
_£_
_23,343_
_18,540_
_4,250_
_139,836_
_872_
_854_
_777_
_3_
_1,896_
_34_
_2,040_
_-_
_-_
_350_
_192,795_
_83,333_
_109,462_
_192,795_|
|---|---|---|
## Grants paid
During the year the charity made the following grant payments to partner organisations in support of projects in Malawi which further the charity's own objects, as described in the trustees' report:
|Mphatso Children's Foundation
_Payments made to or for individuals_
Other fees
African Vision Malawi, for Tilinanu education
African Vision Malawi (formerly known as The Landirani
Trust)|2024
42,341
4,909
23,203
3,903
74,355|
|---|---|
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
- 7 Net income/(expenditure) for the year
|This is stated after charging/(crediting):
Depreciation
Accountancy fees
8
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Pension costs
Overseas living allowance
Independent examiner's fee|9 months
2024
£
349
1,668
240
9 months
2024
£
37,117
779
-
37,896|_12 months_
_2023_
_£_
_350_
_1,800_
_240_
_12 months_
_2023_
_£_
_22,912_
_431_
_4,250_
_27,593_|
|---|---|---|
No employee has employee benefits in excess of £60,000 (2023: Nil).
The average number of staff employed during the period was 2 (2023: 2).
The average full time equivalent number of staff employed during the period was 1.5 (2023: 1.5).
The key management personnel of the charity comprise the trustees and the joint Chief Executive Officers, who were also the founders of the charity. The total employee benefits of the key management personnel of the charity were £37,896 (2023: £23,343).
- 9
- Trustee remuneration and expenses, and related party transactions
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil).
No member of the management committee received travel and subsistence expenses during the year (2023:£Nil).
Aggregate donations from related parties were £Nil (2023: £Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Alice Pulford and Nina Roots are key management personnel of the charity and are also Trustees of Tilinanu Education, a UK charity. During the nine month period, the charity received £19,706 from Tilinanu Education (2023: £28,248 - twelve months) .
These funds are are then re-granted to African Vision Malawi for Tilinanu girls education in Malawi.
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
## 10 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## 11 Fixed assets: tangible assets
|Cost
Additions
Depreciation
Charge for the year
Net book value
At 31 March 2024
_At 30 June 2023_
At 1 July 2023
At 31 March 2024
At 1 July 2023
At 31 March 2024|Computer
equipment
£
1,400
-
1,400
692
349
1,041
359
_708_|
|---|---|
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Doc ID: fee2b1944b3fc30f75df3cec7d534cd0cd248ab1
Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
## 12 Investments
|Investments|||||
|---|---|---|---|---|
||2024||_2023_||
||£||_£_||
|Investment in the shares of the subsidiary company LSU:|||||
|Love Support Unite Africa Ltd||2||_2_|
The charity owns the whole of the issued ordinary share capital of LSU: Love Support Unite Africa Ltd, a company registered in England, register no 8812384. The subsidiary is used for non-primary purpose trading activities. Available profits are gift aided to the charity. A summary of the results of the subsidiary is shown below:
|Profit and loss account
Income
Expenditure
Net profit/(loss)
Balance sheet
Fixed assets
Current assets
Creditors due in less than one year
Net assets
Called up share capital
Profit and loss account
Shareholders' funds
13
Debtors
Other debtors
Prepayments
Amounts receivable from subsidiary company|9 months
2024
£
32,519
(27,500)
5,019
2024
£
320
19,273
(14,709)
4,884
2
4,882
4,884
2024
£
500
-
13,365
13,865|_12 months_
_2023_
_£_
_62,570_
_(39,067)_
_23,503_
_2023_
_£_
_394_
_34,047_
_(14,865)_
_19,576_
_2_
_19,574_
_19,576_
_2023_
_£_
_6,036_
_726_
_13,365_
_20,127_|
|---|---|---|
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Love Support Unite Africa Foundation
## Notes to the accounts for the year ended 31 March 2024 (continued)
14 Creditors: amounts falling due within one year
**----- Start of picture text -----**
2024 2023
£ £
Other creditors and accruals 1,908 2,040
Wages payable 2,283 -
Taxation and social security costs 526 -
4,717 2,040
**----- End of picture text -----**
15 Analysis of movements in restricted funds
|Specific projects
Kande
Rugby
Tilinanu
Total
_Comparative period_
_Specific projects_
_Total_
Mphatso Baby
Feeding Programme|Balance at 1
July 2023
£
82,108
-
3,956
1,678
2,212
89,954
_Balance at 1_
_July 2022_
_£_
_82,739_
_82,739_|Income
£
-
1,878
1,800
360
20,385
24,423
_Income_
_£_
_92,005_
_92,005_|Expenditure
£
-
(357)
(4,909)
(246)
(23,203)
(28,715)
_Expenditure_
_£_
_(83,333)_
_(83,333)_|Transfers
£
(82,108)
-
-
-
606
(81,502)
_Transfers_
_£_
_(1,457)_
_(1,457)_|Balance at 31
March 2024
£
-
1,521
847
1,792
-
4,160
_Balance at_
_30 June 2023_
_£_
_89,954_
_89,954_|
|---|---|---|---|---|---|
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
|Name of||
|---|---|
|restricted fund|Description, nature and purposes of the fund|
|Specific projects|Funds donated towards specific welfare and sustainability costs for projects|
||operating in Malawi|
|Kande|Funds raised to help the community in the area called Kande Malawi, through|
||famine relief, school fees, and business start ups|
|Mphatso Baby|Funds raised to help support feeding programme for babies whose parents|
|Feeding Programme|have passed away, delivered by Mphatso children's foundation in Malawi.|
|Rugby|Funds donated by Dan Hatch monthly to help pay expenses for rugby|
||programme in Malawi|
|Tilinanu|Helps to support girls education in Malawi, girls formerly of Tilinanu Orphanage|
## Transfers
In the previous accounts, funds had been treated as restricted where there was no restriction on the income, but the charity had wished to track the spending on individual projects. As these funds are not in fact retsricted, the unrestricted baalnce has been transferred to unerstricted funds.
## 16 Analysis of movement in unrestricted funds
|_Comparative period_
General fund
General fund
_General fund_
Name of
unrestricted fund|Balance at 1
July 2023
Income
Expenditure
Transfers
£
£
£
£
17,043
119,507
(93,215)
81,502
_Balance at_
_1 July 2022_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_59,894_
_68,799_
_(113,107)_
_1,457_
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds|Balance at 31
March 2024
£
124,837
_Balance at_
_30 June 2023_
_£_
_17,043_|
|---|---|---|
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Love Support Unite Africa Foundation
Notes to the accounts for the year ended 31 March 2024 (continued)
17 Analysis of net assets between funds
|Tangible fixed assets
Fixed asset investments
Net current assets/(liabilities)
Total
_Comparative period_
_Tangible fixed assets_
_Fixed asset investments_
_Net current assets/(liabilities)_
_Total_|General
fund
£
359
2
124,477
124,837
_General_
_fund_
_£_
_708_
_2_
_16,333_
_17,043_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
4,160
4,160
_Restricted_
_funds_
_£_
_-_
_89,954_
_89,954_|Total 2024
£
359
2
128,637
128,997
_Total 2023_
_£_
_708_
_2_
_106,287_
_106,997_|
|---|---|---|---|---|
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