2025-09-30-accounts

Registered Charitable Incorporated Organisation Number 1163774

ANNUAL REPORT AND ACCOUNTS for the year 1[st] October 2024 to 30[th] September 2025

AFRINSPIRE 21 Abbey Street, CAMBRIDGE, CB1 2QP Tel: [phone] Email: [e-mail] www.afrinspire.org.uk

AFRINSPIRE

Annual Report and Financial Accounts for the Financial Year October 2024 to September 2025

Contents

Introduction

Review of the year

Independent Examiner’s Report

Statement of Financial Activities

Balance Sheet

Cash Flow Statement

Notes to the accounts

This annual report and financial statement approved by the Trustees on 29[th] November 2025 and signed on behalf of the Trustees by

Ian Sanderson Trustee & Chair

Clara Thompson-Hare Trustee & Secretary

INTRODUCTION

Charity Status

AFRINSPIRE was granted the status of a Charitable Incorporated Organisation by the Charity Commission of England and Wales on 30[th] September 2015 based on a standard Charity Commission template for a foundation model constitution which was adopted by the Trustees on 30[th] May 2015.

Formerly AFRINSPIRE was registered as charity number 1095001 on 11[th] December 2002. The Charitable Incorporated Organisation (CIO) status was introduced by the UK government under the Charity Act 2011 and offers liability protection to Trustees and is recommended for when contracts are entered into, property is owned or when staff are employed and for larger charities.

The address of the charity is 21 Abbey Street, Cambridge, CB1 2QP.

Charity Objectives

The Charity's objects as stated in the constitution adopted on the 30[th] May 2015 are: ‘to advance education, advance the Christian religion and relieve poverty in particular but not by way of limitation in Africa.’

Scope of Operation

AFRINSPIRE’s main operating area is in the East African countries of Uganda and Zambia. In financial terms 98.52% of activity was in Uganda and 1.48% in Zambia.

AFRINSPIRE awards grants to individuals and to organisations for education at all levels up to university level. AFRINSPIRE sends goods, such as computers to Africa. AFRINSPIRE supports enterprise, the start-up of income generating activities and the creation of jobs in Africa. AFRINSPIRE particularly looks to support development initiatives originating in Africa and led by Africans. AFRINSPIRE aligns itself directly with grass roots initiatives and supports the changing needs of individuals, communities and organisations as they develop. AFRINSPIRE adopts a holistic and flexible approach to the advancement of people out of poverty.

Annual Accounts

A financial year of 1[st] October to 30[th] September was selected by the charity. This set of annual accounts is for the year ending 30[th] September 2025 which is the tenth year of the charity as a Charitable Incorporated Organisation.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The income of the charity was £608,742 in 2024/2025 being a 6.5% decrease on the previous year. Expenditure was £595,373 in 2024/2025 being a decrease of 8.5% on the previous year.

Reserves and restricted funds held have increased from £87,337 to £100,706.

Banking Arrangements

AFRINSPIRE holds bank accounts in the UK and Uganda.

The UK bank accounts are at Barclays Bank Ltd, Leicester, LE87 2BB comprising of three current accounts and one deposit account.

The Uganda bank account is a Uganda Shilling current account at Standard Chartered Bank, Speke Road, Kampala, Uganda.

The Trustees

The Trustees who served the charity in this period were:

Geoff Ding Richard Ewers Felicity Knights Dan Knights (on permitted absence) Peter Last Francesca O’Hanlon Ian Sanderson Clara Thompson-Hare

Felicity Knights fulfilled her term as a trustee at our AGM in November 2024. Dan Knights requested permission for absence.

New Trustees are elected by the existing Trustees after search, interview and invitation by the Trustees, having due regard to the skills, knowledge and experience needed for the effective administration of the charity as laid down in Clause 10 (2) of the charity constitution. Two people were considered as potential new trustees of which one will be appointed at the next AGM in November 2025.

Independent Examiner

The annual income of AFRINSPIRE is below the threshold set for an audit by the Charities Act 2011 and as such an independent examination is required.

The charity engaged Stuart Berriman of Chater Allan LLP as Independent Examiner. Chater Allan LLP, 7 Quy Court, Colliers Lane, Stow-cum-Quy, Cambridge, CB25 9AU.

Operating Costs

Operating costs in the UK equated to 2.62% of the charity expenditure, comprising of

• Cost of generating funds £251 being 0.04% of the charity expenditure.

• Governance and compliance £2,272 which equates to 0.38%.

• Office rent and administration £604 equates to 0.1%.

• Insurance at £433 and bank/financial charges/audit at £2,646 equate to 0.60%.

• Employee and Volunteer Costs £8,945 being 1.5% of the charity expenditure.

• AFRINSPIRE employed one part-time employee for the full year.

The remainder of the expenditure, being 97.38% was deployed to achieving the objectives of the charity in Africa.

Demonstration of public benefit

The beneficiaries of AFRINSPIRE are in Africa. A wide range of African partner organisations are supported in their own initiatives in development. The benefits spread across hundreds of households and entire communities as well as directly to specific individuals such as those receiving sponsorship in their education.

In setting the programme each year the Trustees have regard to both the Charity Commission published guidance on public benefit and the relief of poverty for public benefit under the Charities Act 2011. The Trustees ensure that the programmes undertaken are in line with the charitable objects and aims. The charity is a Public Benefit Entity.

Grant Making Policy

The selection of recipients in Africa is based on the personal knowledge of the Trustees and on the advice, verification and recommendation of key partners in Africa. This network of African partners has been established through visits and peer review over the past 25 years. This enables all projects on the ground to be vetted for effectiveness, integrity, self-sustainability and potential impact to address the needs of extreme poverty and lift people out of poverty.

The charity also supports a wide variety of projects in partnership with other UK based organisations and individuals who have identified people and projects in Uganda which we verify as falling within our charity objectives. These are identified within the charity as Ufund projects and during the financial year there were approximately 100 Ufund donors.

Reserves

The charity has a reserves policy to keep a minimum unrestricted reserve of £7,500. This amount is calculated to be that required to wind up the charity over a three-month period and to meet any liabilities on closure. Free reserves currently stand at £9,055 in addition to the £7,500 basic reserve.

Verification, Monitoring and Evaluation

Grants are verified by the Trustees who, for example, see receipts, letters, education enrolment and graduation certificates, and photographs of recipients. Also, when making visits to Africa, Trustees have first-hand contact with recipients, sight of projects and sight of goods in situ which have been sent from the UK. Photographic evidence is obtained, some of which is published in the AFRINSPIRE newsletter, e-news and on the charity website.

During the year, one trustee visited Uganda in July/August 2025 connecting with people and projects which Afrinspire supports. Monitoring and Evaluation in Uganda cost the charity £1,529 being 0.2% of the charity expenditure.

UK Location

We operate from two locations in UK. We have a packing room for goods shipping in Cambridge, and a sub-office for our part-time employee in Dorset.

During the year we surrendered our lease on an office at 26 Newmarket Road, Cambridge, CB5 8DT. We acknowledge the support of our former Trustee, Dennis Whitfield, in providing this office free of charge in one of his properties since 2015. Working patterns having changed since the covid pandemic, we now have all volunteers working virtually from their own homes.

Our store and packing room are at Unit 7B, 135 The Old Maltings, Ditton Walk, Cambridge, CB8 8PY.

Our second office is at 22 Meadow Road, Charlton Marshall, Blanford Fortum, Dorset, DT11 9PG.

Staffing and Volunteers

AFRINSPIRE operates principally through the work of a range of committed volunteers. We have a full-time CEO, Ian Sanderson, working as a volunteer in an honorary capacity.

We have a part-time employed bookkeeper/administrator to administer AFRINSPIRE Ufund.

We have an established small volunteer team of computer technicians who prepare computers for shipping to Africa. Packing of goods for Africa is carried out in our packing room.

Since the Covid-19 pandemic started all volunteers and our part time staff member have worked virtually and from home.

We want to acknowledge the voluntary assistance of our key partner in Uganda, Nkamuhebwa Willy, of the Development Studies Centre in Mbarara.

We want to acknowledge the activity of Uganda Development Services in Uganda who act as agent for the distribution of a portion of AFRINSPIRE funds.

REVIEW OF THE YEAR

Activities Our activities included fund raising, goods shipments to Africa, grant making in the categories shown, consultancy with/to our African partners and networking with other organisations involved in Africa and development.	Activity	% of expenditure
	Education	56.57
	Rural CommunityDevelopment	16.44
	Health & Water/Sanitation	18.25
	Administration, Monitoring& Evaluation	2.62
	Welfare & PovertyReduction	4.13
	Goods Shipping	1.99

We continued a regular e-bulletin to a mailing list of 1,100 members which was well received and responded to.

We participated in the Big Give 2024; an annual matched fund-raising campaign held in December 2024 exceeding our matched funding target total of £40,000.

Local Ugandan NGO

A local Ugandan NGO, named AFRINSPIRE first registered in Uganda in December 2018 by a group of our partners, was re-registered for a further 5 years as from 5[th] August 2024 taking the registration to August 2029. It has registration number MIA/NB/2018/010/1479. This registration is part of a process of compliance with the Uganda NGO Act of 2016 and other Ugandan financial regulatory bodies. It is a separate legal entity to the UK registered charity and has its own board of Ugandan citizens. It holds a bank account in Uganda which is used by the UK charity to issue grants to our partners. This local Ugandan NGO successfully submitted its annual report to the Ugandan NGO board in April 2025.

Economic Situation

Our income during the year decreased by 6.4% as compared to last year, mainly due to less activity from one large Ufund donor. Most of our donors have long-term interest and commitment to Africa. We have received some cancellations of standing orders as donors re-evaluated their personal finances in the UK cost of living crisis, but we also attracted some new donors.

The economy of Uganda has been depressed since the covid pandemic and shows little sign of recovery. This has made some of the initiatives by our partners less sustainable because the population does not have enough money to spend. We have been inundated with requests for assistance.

The cost of assisting the poor has increased during the past year. Firstly, the cost of fuel has doubled in Uganda since pre-covid times. This has increased the cost of almost everything, making budgets larger. Secondly the Ugandan government has introduced standards, regulations, and compliance in the form of registrations and licenses which are sometimes annual and have the impact of being a taxation on many activities and making initiatives more expensive.

The exchange rate from UK pounds to Uganda Shillings fluctuated much during the financial year, between 4,451 and 4,915 UGX to £1. The higher the rate the more leverage we obtain for each pound which we spend.

International money laundering regulations have resulted in banks and currency exchange companies making regular compliance checks. What Afrinspire does has not changed financially or compliance-wise over the past 20 years, but checks are now so frequent that it places an administrative burden on the charity in providing repetitive information.

Goods Shipments

We continue to bridge the digital divide by taking computers to places they have not been before.

We sent 332 computers to Africa during the year. A total of 4,524 computers have been sent to Africa since this operation began in 1998; an average rate of 175 per year.

Recipients this year were in Zambia, Kenya, Burundi and Uganda. The principal recipients are Training Resource Centres, Schools, Vocational Training Centres and a variety of NGO’s and CBO’s. Some equipment is used for job creation and self-employment. Individuals, companies and schools in Cambridge UK have donated computers. We acknowledge our long-standing association with the UK charity Tools With A Mission for organising the shipping of containers to Africa, with whom we operate as a preferred third-party. A variety of travellers have taken computers to Africa with them.

The cost to AFRINSPIRE of storing, handling, preparing, and packaging these goods and shipping them to Africa amounted to £11,852 being 2% of expenditure. The cost of placing a computer in the heart of Africa was £36 per computer.

AFRINSPIRE Ufund

The AFRINSPIRE Ufund programme continued with 100 donors making donations through AFRINSPIRE Ufund. Through Ufund, AFRINSPIRE partners with individuals and organisations in the UK who support the charity objectives by donating restricted funds for specific projects in Uganda. These projects are donor requested, and once the Trustees are satisfied that the project falls within the charitable objectives of AFRINSPIRE, the donor’s funds are collected and batched, usually monthly, for transfer to the bank account of Uganda Development Services in Uganda. The UDS office in Kampala then ensures and evidences the correct distribution of funds within Uganda. This activity constitutes a part of the incoming and outgoing resources shown in the financial statement. AFRINSPIRE liaises with UDS on a continual basis regarding this significant fund distribution.

There was an 16.45% decrease in Ufund income during the year, decreasing from £481,868 in 2023/2024 to £402,580 in 2024/2025.

Partners and Projects

Some of the partners and projects supported are

• The Development Studies Centre in Mbarara , Uganda – providing capacity building and training. This was created by the Agency for Integrated Development and Training Services with one third of the funding for construction coming from Afrinspire. We now fund delegates on training courses in enterprise, project management, financial book-keeping, climate change, organisational development and strategy. We have supported this centre in equipping the library, internet room and computer training facilities. This Centre was registered by the Ugandan government as a further education college in December 2014. This centre was used

as a parent centre when setting up a new satellite computer centre in Rugaaga Sub- County in Isingero District which started in April 2019 and continues to the present time. This year the DSC was used for a second time to host a beauticians training course run by UK charity Born to Be Beautiful.

• Uganda Development Services , which operates a knowledge centre in the town of Kamuli to serve the town and surrounding districts. The key activities are:

• Literacy promotion and access to resources to assist academic learning at primary,

• secondary and tertiary level.

• Training in computer skills, to improve employability and access to resources.

• Instruction in agricultural skills and techniques to improve income.

• Training in the construction of household technologies to improve health including the

• building of smokeless ovens and water tanks for rainwater harvesting.

• Specific activities include:  A library and information resource unit, including a study area for students

• accessible until 9.00pm.

• A pilot scheme to improve literacy levels in primary schools.

• E-learning resources for science O levels.

• Agricultural information dissemination and training for farming groups.

• The running of a basic computer skills training unit using in-house facilities.

• Provision of an internet café.

• IT training for the deaf to reduce isolation.

• The adoption and building of smokeless ovens within the rural communities to

• improve health through reduced exposure to toxic fumes, and to minimise collection time and use of wood as a fuel.

• Construction of water tanks and water jars.

UDS has continued through workshops and training sessions to create awareness and to demonstrate how information and communication technologies can work for development. During the past year, sewing machines were provided to the Buyende Centre to allow them to extend tailoring training to the community. Seeds were also distributed to farming groups.

• South Sudanese refugees in Northern Uganda , via the Sani-Tayi Self Help Project. We have funded education scholarships for 35 children ranging from primary to secondary education. Since the mass exodus of refugees from the new South Sudan into refugee camps in Northern Uganda in 2016, we have funded the start-up of 7 nursery/primary schools in the refugee settlements and supported women’s groups and a youth group for creating livelihoods in the camps. We have supported farmers with tools and livestock. During this year we have supported the re-establishing of schools in New South Sudan in Yei and Lajora, Terekeka, North of Juba although the security situation for those schools is still poor. This is done through our partner taking practical school supplies because we have no financial dealings with South Sudan which is a proscribed country to the international financial institutions. We have provided food and teaching materials to schools and communities in the refugee settlements. Some refugees who have attempted to return to South Sudan have had to once again return to the refugee settlements in Uganda for safety.

• People with Disabilities in Southwest Uganda. We have funded an organisation called People with Disabilities in Development, who engage in a rural outreach programme to the disabled. We support blind students at Hornby High School by providing special equipment for the blind and sponsoring school fees for several of the neediest pupils being mostly orphans. We support several children who have special needs. We funded an outreach programme to people with disabilities in Mushanje Church of Uganda Parish.

Women’s functional adult literacy . A community-based programme of the Baptist Union of Uganda. AFRINSPIRE, since 2006, has funded the start of 150 women’s literacy groups in twelve areas of Uganda. Sixty groups are still operating in Masindi, Buwenge, Kamuli, Manafwa, Kiryandongo, Gulu, Busia, Paya, Mayenze, Isingero, Sironko and Mbale. 2,500 learners and their household’s benefit. Six new groups have been started this year.

• Women’s Empowerment . We have established partnerships with several women’s self-help groups and funded some small enterprises among members of these groups. Two of these groups, the Women’s Advocacy Network and War Victims Network in Gulu comprise of widows who have returned from abduction by the Lord’s Resistance Army.

• Schools Several women’s groups have started nursery and primary schools. Alongside the communities we are actively supporting the growth and development of schools at MECDO/Manafwa, Kafu, Nametsi and Omanye with the construction of classrooms, latrines, dormitories, kitchens, security fencing, water supply, school materials and some food. We respond to the needs of these schools term by term.

• Assisting the Batwa (pygmies) in their development at Kashasha, Murambo and Makanga on the Uganda/Rwanda border area, through our partner organisation AFRUDA – The Association for Rural Development in Africa. We have provided families with school materials and hoes and rented land for the Batwa to farm.

• Community development – the MIDPRO organisation in Lukongwe, Mbale District. We have continued to co-fund with the local population the construction of protected springs in the Mbale and Manafwa districts. This helps people gain access to safe water with the consequent improvements in hygiene and health.

Matuwa Primary School at Lukongwe, constructed mainly with funding from Cambridge University students, has continued successfully with good results obtained by the first Primary Seven leavers. A MIDPRO Vocational Training College has been constructed, and we are supporting the training of teenage girls at this VTC.

• Computer Centres . We have continued to support computer training centres in remote rural areas in Isingero, Kamuli and Buyende in Uganda. It is slow to see these centres become selfsustaining due to them being amongst poor populations who cannot afford to pay for training or services. We provide ad-hoc additional replacement equipment or small allowances to those who run the centres.

• Zambia – Computers have been supplied to one hundred schools and training organisations around the country.

• Zambia – Water and sanitation . A programme of shallow well construction and repair began in September 2020 in the Samfya area. A group was trained to carry out the work and called themselves the Skilled Workers Diligent Club. This activity has continued strongly during this year with well construction on Lunga island and the mainland around Lake Bangweulu. A programme of constructing latrine slabs for households has been on-going to improve hygiene.

• Zambia –Chibondo. People from the Lunga Island and swamps have been displaced by rising lake levels. We have supported their settlement in new communities on the mainland by providing shallow wells and latrine slabs to serve hundreds of households. In November 2023 the Chibondo School Buildings , funded by us , were completed to replace straw buildings. Latrines and teachers’ houses have been built. The government provided desks and adopted some teachers to pay them.

• AFRINSPIRE Young Entrepreneurs – Between 2013 and 2023 we ran annual conferences in Uganda for the age group of 18-30 years old particularly to identify the issues facing young Africans today. This became a significant movement of support to young people through networking them together and funding various projects to generate work and job-creation. Unfortunately, the cost of venue, accommodation and transport to put on these conferences rose to an uneconomic point. Although we have stopped conferences, we still support job training, and the network continues to function. Approximately 100 young people are supported each year in employment training. We have so far deployed £26,000 to support 40 young entrepreneurs who have created 130 jobs which support 650 beneficiaries. We typically use £100 to £200 to create a permanent job for a young person in Africa.

• AFRINSPIRE Water and Sanitation construction programme of protecting water springs, digging of shallow wells in the Busia, Manafwa and Mbale districts of Uganda and the Samya region in Zambia through local teams. We have now provided 110,000 people in Uganda and Zambia with clean water supplies at a cost of £1.09 per person. In the past year we have funded five shallow wells and six protected springs in Uganda serving 5,000 people with water. In Zambia we have funded the construction of 12 shallow wells and 5 well repairs providing water to 10,140 people.

• Education – 57% of AFRINSPIRE expenditure is for student sponsorship, school construction and knowledge-sharing conferences and resource centres, vocational training centres, women’s literacy training in response to the expressed need for education which is only partially publicly funded in Africa.

Future plans

The charity plans to continue with the same activities as at present and continue to extend its frontier towards the abject poor with partners and programmes where it considers that significant change can occur in a cost-effective manner.

Website

Further information about AFRINSPIRE can be found at our website www.afrinspire.org.uk

Independent Examiner’s Report to the Trustees of AFRINSPIRE

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity's Trustees 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 charity accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants and the The Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the charity as required by section 130 of the Act;

or

1. The accounts do not accord with the records

or

1. 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.

Signed

Stuart Berriman BFP FCCA FCA Chater Allan LLP 7 Quy Court Colliers Lane Stow-cum-Quy Cambridge CB25 9AU

Date: 13 January 2025

7 Quy Court

Colliers Lane

STATEMENT OF FINANCIAL ACTIVITY AND INCOME AND EXPENSE ACCOUNT For the year ending 30 September 2025

				Previous
			This year	year
			2024/2025	2023/2024
	Unrestricted	Restricted
INCOME	funds	funds		Total
Donations	23,713	522,769	546,482	591,298
Interest	906		906	785
Tax refunds	17,376	43,468	60,844	57,945
Sale of goods	498		498	110
Exchange difference	12		12	(17)
TOTAL INCOME	42,505	566,237	608,742	650,121
EXPENDITURE
Cost of generating funds
Fund raising and publicity	251		251	334
Charitable Expenditure
Costs in furtherance of charitable
objectives
AFRINSPIRE General	28,913	149,395	178,308	154,645
AFRINSPIRE Ufund		402,580	402,580	481,868
Management and Administration
Staff costs	8,945		8,945	7,214
Office/Admin Expenses	604		604	1,036
Costs to meet regulatory
requirements
Insurance, bank charges, governance	4,685		4,685	5,298
TOTAL EXPENDITURE	43,398	551,975	595,373	650,395
NET INCOME/(EXPENDITURE)	(893)	14,262	13,369	(274)
Balance of funds brought forward
at 1stOctober 2024	17,448	69,889	87,337	87,611
Balance of funds carried forward
at 30th September 2025	16,555	84,151	100,706	87,337

BALANCE SHEET

as at 30 September 2025

BALANCE SHEET as at 30 September 2025
				Previous
				year
			2024/2025	2023/2024
	Unrestricted	Restricted
Assets/Liabilities	funds	funds
Cash in Bank			95,751	80,188
Debtors (HMRC)			4,465	6,649
Debtors			490	500
			100,706	87,337
Reserves
Brought forward	17,448	69,889	87,337	87,611
Surplus/(Deficit)	(893)	14,262	13,369	(274)
Carried forward	16,555	84,151	100,706	87,337

Signed

Peter Last Ian Sanderson Dated: 29 November 2025 Treasurer Chair

CASH FLOW STATEMENT

as at 30 September 2025

	2025 2024
Notes	£ £ £ £
Cash flows from operating activities A
Net cash provided by/(used in) operating activities	14,657 (2,830)
Cash flows from investing activities
Interest Received	906 785
Net cash provided by/(used in) investing activities	906 785
	__ ____
Change in cash and cash equivalents B	15,563 (2,045)
in the reporting period
Cash and cash equivalents at the beginning	80,188 82,233
of the reporting period
	_ ______
Cash and cash equivalents at the end	95,751 80,188
of the reporting period
Notes
A RECONCILIATON OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
	2025 2024
	£ £
Net income for the reporting period (as per the SOFA)	13,369 (274)
Interest Receivable	(906) (785)
Increase/(decrease) in debtors	2,194 (1,771)
	__ ____
Net cash provided by (used in) operating activities	14,657 (2,830)
B ANALYSIS OF CASH AND CASH EQUIVALENTS
	2025 CASH FLOW 2024
	£ £ £
Cash at bank and in hand	95,751 15,563 80,188

BREAKDOWN of balance held in Afrinspire as at 30/9/2025

	Purpose	Source of funds
Unrestricted-Afrinspire General
7,500	Basic charity reserve	Donations
9,055	Free reserves	Donations
16,555		TOTAL UNRESTRICTED		16,555
Restricted-Afrinspire General from monitoring spreadsheets
	FAL and community
920	development	Big Give 2024
1,033	North Kitgum Diocese Clinic	Gaye Senior-Smith/Total Giving
1,953	Sub-Total Restricted for non-Ufund donors		1,953
Restricted-Afrinspire Ufund-Ufund donor balances from Sage accounts
	Education, health, rural poverty
	alleviation/welfare, aid to
82,198	churches	as at 30/9/2025
	Sub-Total Restricted for Ufund donors		82,198
		TOTAL RESTRICTED		84,151
TOTAL assets of unrestricted and restricted as at 30/9/2025				100,706

Notes to the Accounts

1. Donated Goods: Computers and other training equipment are donated to AFRINSPIRE by businesses, schools and other charities at a point when they are written down with zero book value. These goods are not for re-sale. It is not considered that any value can reliably be placed upon these goods. They are donated free of charge for beneficiaries in Africa. It is considered impractical to assess the value of donated goods at the time of receipt and the costs involved in undertaking any valuation outweigh the benefit to users of the accounts and to the charity of having this financial information.

2. Trustees Remuneration: No Trustees received remuneration or benefits during the financial year. Three Trustee meetings were carried out at no cost, two on Zoom and one in person.

3. Staff Costs: The charity had one part-time employee for 12 months of the year. The employee does not belong to a pension scheme so there are no pension costs and there are no employee benefits. The cost to the charity for salary, tax and national insurance was £8,945.

4. Volunteers: General volunteers carried out all the activities and functions of the charity. There were zero volunteer expenses.

5. The charity holds no investments.

6. The charity has no subsidiaries, associates or joint ventures.

7. The charity received no legacies during the year and has no endowment funds.

8. The charity is using equipment which has been donated and is fully written down to zero book value.

9. The charity received no government grants and has no contracts to deliver services. It has no contract income as defined in SORP Clause 5.3

10. All ‘non-exchange income’ is recorded as specified in the SORP clauses 5.5 to 5.12

11. The charity received income of £98 from the sale of African Crafts brought back from Uganda and £400 from sale of donated goods in the UK.

12. A financial service fee of £840 for accountants to independently examine our accounts was incurred during the year. No fees were incurred on tax services or other financial advisory services during this financial year.

13. There were no related party transactions. The total aggregate amount of donations without conditions from Trustees amounted to £13,961.

14. The charity has not made any ex-gratia payments.

15. The nature of grants made by AFRINSPIRE is that more than half of the money distributed is for educational sponsorship where individuals benefit and where donors specifically sponsor individual students. All grants are small and distributed among many community groups as the nature of AFRINSPIRE’s work is to identify and support small scale initiatives in education and development

at a grass-roots level in East Africa. Grants are not considered to be material in the context of institutional grants. Disclosure of individual recipients and recipient institutions could result in serious prejudice and for that reason the information is not disclosed in detail but only in general under activity headings.

i. Education and Training £336,814 ii. Community Rural Development £97,865 iii. Health, Water & Sanitation £108,643 iv. Poverty Alleviation/Welfare £24,613 v. Goods Shipping to Africa £11,852 vi. Operating, Monitoring and Evaluation £15,586 TOTAL £595,373

1. There are no material uncertainties about the charity’s ability to continue as a going concern.

2. Our assessment is that we will remain a going concern based on our committed donor base.

18. Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.

19. Public Benefit

The charity constitutes a public benefit entity as defined by FRS 102

20. Comparatives for the Statement of financial activities

STATEMENT OF FINANCIAL ACTIVITY AND INCOME AND EXPENSE ACCOUNT For the year ending 30 September 2024

			Year
			2023/2024
	Unrestricted	Restricted
INCOME	funds	funds
Donations	23,963	567,335	591,298
Interest	785		785
Tax refunds	14,174	43,771	57,945
Sale of goods	110		110
Exchange difference	(17)		(17)
TOTAL INCOME	39,015	611,106	650,121
EXPENDITURE
Cost of generating funds
Fund raising and publicity	334		334
Charitable Expenditure
Costs in furtherance of charitable
objectives
AFRINSPIRE General	17,102	137,543	154,645
AFRINSPIRE Ufund		481,868	481,868
Management and Administration
Staff costs	7,214		7,214
Office/Admin Expenses	1,036		1,036
Costs to meet regulatory
requirements
Insurance, bank charges, governance	5,298		5,298
TOTAL EXPENDITURE	30,984	619,411	650,395
NET INCOME/(EXPENDITURE)	8,031	(8,305)	(274)
Balance of funds brought forward
at 1stOctober 2023	9,417	78,194	87,611
Balance of funds carried forward
at 30th September 2024	17,448	69,889	87,337