_**UK Registered Charity 1165635**_ # **Trustees’ Annual Report** ## **and Accounts** # **2020-2021** ## **Legal and Administrative Information** ## **Status** Friends of Freetown is a Charitable Incorporated Organisation, established under the ‘Foundation’ model constitution. It is a registered charity in England and Wales, registered charity number 1165635. Trustees are appointed by existing trustees. Its principal address is 6, Lode Avenue, Waterbeach, Cambridge CB25 9PX. Its website is http://www.friendsoffreetown.org.uk, where a copy of its constitution may be found, along with various policies including grant-giving policy and privacy and data retention policy. ## **Trustee Board** The members of the Board during the year were: Amy Brookman Chair Natasha Gray Vice-Chair (until 11.11.20) Heather Hobday Treasurer Andy Hobday Peter Stephenson Adelheid Russenberger Alison Giles Jeremy Brookman Friends of Freetown UK Registered Charity 1165635 ## **Objectives and Activities** The objectives of the organisation are: - To reduce poverty; - To relieve sickness; - To advance education; by providing grants to individuals and organisations in Sierra Leone working towards any or all of the above. During the year 2020-2021, grants were made to 3 organisations to advance these objectives. These are all organisations with whom Friends of Freetown has a long-standing relationship. In some cases, grants are long-standing grants that are renewed annually, such as grants to fund a child’s place in an orphanage, or a scholarship for a school; in other cases, grants have been made for standalone grant requests that will address the strategic objectives of the organisation or provide for specific emergency situations, such as emergency health treatment costs. The Trustees designate some reserves within the general fund in order to be able to respond to emergency grant requests. ## **Fundraising** During the year 2020-2021, funds were primarily raised through three channels: - Regular donations. Benefactors have usually been personal contacts of existing trustees or benefactors, and fundraising events have widened the base of donors; - One-off donations. These have included campaigns via social media and among personal contacts of trustees, targeting specific needs; Friends of Freetown is also recognised by HMRC for Gift Aid, and Gift Aid was reclaimed during 2020-2021 for donations made during the year 2020-2021. In addition to financial donations, a number of gifts in kind have been received for some of the projects that are supported. ## **Public Benefit** The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when setting the aims and objectives, and consider how each grant application meets the objectives of the organisation, including the requirement for public benefit, before making a decision. Friends of Freetown UK Registered Charity 1165635 ## **Project Details** ## **Mercy Children’s Orphanage (MCO)** ## **Overview** MCO is an orphanage for around 30 children and young people ranging from infants to older teenagers. Older children were orphaned during the civil war; others have been placed there by social services. Most recently, ten ebola orphans came to live here. The orphanage is very well thought of by Sierra Leonean social services and authorities and is unusual in Sierra Leone in that it has children from several different tribes and both Muslim and Christian families. ## **Long-standing Grants** |**Long-standing Grants**|| |---|---| |Named child sponsorships|| ||During the year 2020-2021, the number of named children
sponsored stayed constant at 15. The amount per child was
increased to £173 per quarter.| ## **Standalone Grants** |**Standalone Grants**|| |---|---| ||| |Grant to cover Covid-19
emergency expenses
_May 2020_|A grant was approved to provide emergency funds due to the
increased cost of living with Covid-19, including providing
emergency food to meet needs in the local community.| |Replacement generator
_August 2020_|A grant was approved to pay for a new generator (replacing the
previous generator which had been donated by the Canadian Army
towards the end of the ebola epidemic) to provide lighting in the
evenings.| |Shipment of gifts in kind
_October 2020_|A grant was approved to pay for the shipment of various gifts in
kind, including stationery, books, educational materials and
Christmas presents for the orphanage.| Friends of Freetown UK Registered Charity 1165635 ## **Pujehun Development Organisation (PDO)** ## **Overview** PDO is a Sierra Leonean NGO led by former MP Senesi Fawundu, focusing on improving health care in the rural province of Pujehun. For a number of years through PDO we have supported the village clinic and (very basic) maternity unit in Gbongay and more recently have supported the Kate McGrath Girls’ School in Bo, of which Senesi is Chair of Governors. During 2020-2021 we have continued to support the clinic, including a new well to provide water to the clinic and additional maintenance on the ambulance which continues to be well used. We were also finally able to fulfil a long-standing request to arrange online diabetes training for some of the staff at the clinic. As a result of the pandemic a grant was approved to provide soap and Veronica baskets to enable effective hand washing and rice to those families the PDO identified as in urgent need of support. Grants were made to the Kate McGrath School for Girls to provide rice and sanitary towels to those girls the school had identified as in urgent need during the pandemic, and to provide mattresses for a dormitory that is being created at the school for girls who do not have a safe place to sleep locally. ## **Long-standing Grants** |**Long-standing Grants**|| |---|---| ||| |Medicine Supply|Grant paid quarterly for the supply of
medicines and equipment for the clinic and
maternity unit.| |Ambulance Driver|Grant paid quarterly to fund the wages of the
clinic ambulance driver.| |Ambulance Insurance and Licensing|Grant paid annually to fund the cost of insuring
and licensing the clinic ambulance.| Friends of Freetown UK Registered Charity 1165635 ## **Standalone Grants** ||| |---|---| |Emergency assistance to community of
Gbongay
_April 2020_|Grant was approved to fund the purchase of
soap, Veronica baskets and emergency food to
meet needs in the local community..| |Rice and sanitary towels for KMSG
_May 2020_|Grant was approved to fund the purchase
sanitary towels and emergency food to meet
needs of pupils at Kate McGrath Girls’ School.| |Construction of new clinic well
_May 2020_|Grant was approved to fund the construction of
a new well to supply water to the clinic, after
the old well had dried up.| |Mattresses for KMSG
_September 2020_|Grant was approved to fund the purchase of
mattresses for the new dormitory at Kate
McGrath Girls’ School.| |Ambulance repairs
_November 2020_|Grant was approved to fund emergency repairs
to the ambulance, which broke down during a
call-out.| |Online diabetes training
_December 2020_|Grant was approved to provide online diabetes
training to 3 staff members at Gbongay
maternity clinic.| Friends of Freetown UK Registered Charity 1165635 ## **Experiential Christian Ministries (ECM)** ## **Overview** ECM is a UK based charity that has founded a number of community projects in the village of Adonkia in Sierra Leone, including a school, community bakery, adult education classes and medical projects. We currently support the medical and educational work of this charity. This charity was formerly known as Experiential Christian International Ministries (ECIM) but has recently registered as a charity (UK registered charity number 1178716) under the name ECM. The school is well regarded in its community as one of the few schools that is able to offer scholarships to those unable to afford the fees, and we have continued to support the school by funding 10 scholarships. The school has been continuing to expand over the last few years and has been engaged in a significant building project (with funding from other sources). During 2020-2021 we contributed to this expansion with a grant for plumbing and electrical work. Once again various local communities have been generous in providing material for the school. We are grateful to numerous individuals for donations of school equipment (particularly laptops), to Milton C of E primary school for the donation of several boxes of text books and to Sawston Village College for the donation of textiles for the tailoring centre. During 2020-2021 we approved a grant request for funds to transport this donated equipment. During 2020-2021 we also began a partnership with Milton C of E school where children in UK year 6 exchanged letters with children in Adonkia. ## **Long-standing Grants** |**Long-standing Grants**|| |---|---| |School place sponsorship|| ||Grant paid annually for scholarships for 10
children to attend the school without paying
fees.| ## **Standalone Grants** |**Standalone Grants**|| |---|---| ||| |Plumbing and electrical work on school
extension
_September 2020_|Grant was approved to fund the plumbing and
electrical component of the school’s building
project.| |Transportation of donated school equipment
_February 2021_|Grant was approved to fund the transportation
of donated school equipment to Adonkia.| Friends of Freetown UK Registered Charity 1165635 ## **Financial Statements** ## **Statement of Financial Activity 2020-2021** Covers the accounting period from 4[th] April 2020 to 3[rd] April 2021 All numbers rounded to nearest £. See next page for notes (note number in brackets). |**Receipts**|Unrestricted
Funds
Restricted
Funds (2)
2020-2021
Total
2019-2020
Total|Unrestricted
Funds
Restricted
Funds (2)
2020-2021
Total
2019-2020
Total|Unrestricted
Funds
Restricted
Funds (2)
2020-2021
Total
2019-2020
Total|Unrestricted
Funds
Restricted
Funds (2)
2020-2021
Total
2019-2020
Total| |---|---|---|---|---| |Donations
Fundraising Receipts
Amazon Smile
Gift Aid (3)|£
15,807
£
0
£
32
£
2,440|£
10,597
£
117
£
0
£
0|£
26,404
£
117
£
32
£
2,440|£
12,712
£
2,498
£
23
£
5,259| |**Total**|**£**
**18,279**|**£**
**10,714**|**£**
**28,993**|**£**
**20,492**| **Payments** |||||| |---|---|---|---|---| |MCO
PDO
ECM
Fundraising Costs (4)
Charity Costs (5)|£
10,684
£
6,199
£
2,361
£
0
£
470|£
2,590
£
3,740
£
3,370
£
0
£
0|£
13,274
£
9,939
£
5,731
£
0
£
470|£
7,945
£
7,061
£
2,207
£
849
£
457| |**Total**
**Net of receipts/**
**payments (8)**
Cash funds last year end
**Cash funds this year**
**end**|**£**
**19,714**|**£**
**9,700**|**£**
**29,414**|**£**
**18,519**| |||||| ||**£ -1,435**|**£**
**1,014**|**£**
**-421**|**£**
**1,972**| ||£
2,512|£
0|£
2,512|£
540| ||**£**
**1,077**|**£**
**1,014**|**£**
**2,091**|**£**
**2,512**| Friends of Freetown UK Registered Charity 1165635 ## **Notes on the Statement of Financial Activity** ## **Note 1 – Basis of Preparation** These accounts have been prepared on a receipts and payments basis. ## **Note 2 – Restricted Funds** This year restricted donations were received for the following projects: PDO Solar Powered Well £3,000 PDO Ambulance £1,687 PDO Solar Powered Fridge £ 250 PDO Mattresses for School £ 67 MCO Generator £1,200 MCO Child Sponsorship £ 990 MCO Fundraising £ 117 MCO Christmas treat for children £ 198 MCO Shipping Costs of goods for orphanage £ 85 ECIM School Building £2,500 ECIM School Fees Sponsorship £ 120 ECIM Shipping Costs of donated goods £ 500 ## **Note 3 – Gift Aid** Gift Aid was received during the year 2020-21 for donations made during the year 2019-20, and during the year 2019-20 for donations made during the year 2018-19. ## **Note 4 – Fundraising Costs** Fundraising costs in 2019-2020 include costs for Burns’ night ceilidhs (such as venue hire) as well as costs for other fundraising activities. ## **Note 5 – Charity Costs** Other charity costs included trustee liability insurance, ICO registration and fees for the independent examination of the 2020-2021 annual report and accounts. Friends of Freetown UK Registered Charity 1165635 ## **Statement of assets and liabilities at end of period** |**Cash funds**
**Other assets for**
**the charity’s use**|Details|Unrestricted
Funds|Restricted
Funds|Endowment
Funds| |---|---|---|---|---| ||General Fund|£
**1,077**|**£**
**1,014**|£| ||**Total**|**£**
**1,077**|**£**
**1,014**|**£**| ||Details|Fund to which
asset belongs|Cost|Current value| ||||£
|£| ||||£
|£| |**Liabilities**|Details|Fund to which
liability relates|Amount due|When due| |---|---|---|---|---| ||||£|| ||||£|| Friends of Freetown UK Registered Charity 1165635 Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees Signature Name (4M M @Ro0￿m ANJ P051tion CHAIR 0¢ rtusrE6S Date Friends of Freetown UK Regisiered Charfty 1165635 01900 268086 and 07889 181080, www.oakacc.co.uk ## **Independent e�aminer�s report to the tr�stees of Friends of Freetown** ## **Charity Number 1165635** I report on the accounts of the charity for the period ended 5 April 2021. ## **Respective responsibilities of trustees and examiner** The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and �ha� an independen� e�amina�ion i� needed. The chari���� gro�� income was below £250,000 and I am qualified to undertake the examination by: - Being independent of Friends of Freetown and its trustees. - Having qualified as a Chartered Accountant on 1 December 1991. - Having relevant professional experience since 1991, including having been Secretary of Copeland Mind, having held various trustee roles in Cockermouth Round Table and other organisations which report to the Charities Commission. Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: - Examine the accounts under section 145 of the 2011 Act. - Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. - State whether particular matters have come to my attention. ## **Basis of independent e�aminer�s report** My examination was carried out in accordance with the 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 you as 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 pre�en� a ��r�e and fair �ie�� and the report is limited to those matters set out in the statement below. ## **Independent e�aminer�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 following requirements have not been met: - To keep accounting records in accordance with section 130 of the 2011 Act. - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Chris MacLeod ACA ICPA (Fellow)** Oaktree Accountancy (Cockermouth) Limited Date: 22 May 2021