UK Registered Charity 11�����
T����ee�� Ann�al Repo��
and Acco�n��
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Legal and Admini���a�i�e Info�ma�ion
S�a���
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 11�����. Trustees are appointed by existing trustees.
Its principal address is �, Lode Avenue, Waterbeach, Cambridge CB2� �PX. 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.
T����ee Boa�d
The members of the Board during the year were:
Amy Brookman Chair Heather Hobday Treasurer Andy Hobday Peter Stephenson Adelheid Russenberger Alison Giles Jeremy Brookman Secretary Helen Ireton
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
Objec�i�e� and Ac�i�i�ie�
The objectives of the organisation are:
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To reduce poverty;
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To relieve sickness;
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To advance education;
by providing grants to individuals and organisations in Sierra Leone working towards any or all of the above.
During the year 2021-2022, grants were made to � 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.
F�nd�ai�ing
During the year 2021-2022, funds were primarily raised through two channels:
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Regular donations. Benefactors have usually been personal contacts of existing trustees or benefactors, and fundraising events have widened the base of donors;
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One-off donations. These have included campaigns via social media and among personal contacts of trustees, targeting specific needs.
Covid restrictions prevented the organisation of events for fundraising purposes, so we were reliant upon donations made by regular donors, and also through some specific campaigns on social media.
Friends of Freetown is also recognised by HMRC for Gift Aid, and Gift Aid was reclaimed during 2021-2022 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.
P�blic Benefi�
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.
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
P�ojec� De�ail�
Me�c� Child�en� O�phanage �MCO�
O�e��ie�
MCO is an orphanage for around �0 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.
During 2021-2022 we continued financial support for 1� children, including shipping donated Christmas presents to them. We also approved a grant to pay for replacement bedding for the orphanage.
Long���anding G�an��
| Named child sponsorships | During the year 2020-2021, the number of named children sponsored stayed constant at 1�. The amount per child was increased to £1�� per quarter. |
|---|---|
S�andalone G�an��
| S�andalone G�an�� | |
|---|---|
| Back-to-school costs A�g��� ���� |
A grant was approved to provide costs of returning to school including fees and equipment. |
| Shipment of gifts in kind Oc��be� ���� |
A grant was approved to pay for the shipment of Christmas presents for the orphanage. |
| Bedding Dece�be� ���� |
A grant was approved to pay for replacement bedding for the orphanage. |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
P�jeh�n De�elopmen� O�gani�a�ion �PDO�
O�e��ie�
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 2021-2022 we have continued to support the clinic, including providing a solar-powered fridge to store medication, and replacing the mattresses on the clinic beds which were thin, dirty and not washable.
The Kate McGrath School for Girls has continued its program of providing safe access to the school for children who live at some distances from the school. In the previous year we had provided a grant for mattresses for a dormitory that they had provided; this year we have been able to provide a grant for the purchase of a minibus to transport girls from surrounding villages to the school each day.
Long���anding G�an��
| Long���anding G�an�� | |
|---|---|
| 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. |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
S�andalone G�an��
| Solar panels and fridge A��il ���� |
Grant was approved to pay for solar panels and a fridge for the Gbongay clinic. |
|---|---|
| Shipment of gifts in kind J�l� ���� |
Grant was approved to pay for the shipment of science equipment donated to KMSG. |
| Ambulance repairs A�g��� ���� |
Grant was approved to fund replacement tyres and battery for the ambulance, needs identified during the annual service. |
| School bus Se��e�be� ���� |
Grant was approved to fund the purchase of a new school bus. |
| Shipment of gifts in kind Oc��be� ���� |
Grants were approved to pay for the shipment of science equipment donated to KMSG, and baby clothes to the Gbongay clinic. |
| Hand pump for clinic well Feb��a�� ���� |
Grant was approved to pay for a new hand pump as a temporary stand-in and backup for the clinic well. |
| Mattresses for PDO clinic Ma�ch ���� |
Grant was approved to pay for new mattresses for the four beds/couches in the Gbongay clinic. |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
E�pe�ien�ial Ch�i��ian Mini���ie� �ECM�
O�e��ie�
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 is now registered as a charity (UK registered charity number 11���1�) 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 community experienced particular hardship during this year as a result of the pandemic, and in addition to our regular donations we made a one-off donation to allow a number of children to continue in education when their funding was threatened.
Once again various local communities have been generous in providing material for the school, and we once again approved a grant to ship donated equipment including a number of school chairs and sewing machines for the tailoring centre.
Long���anding G�an��
| School place sponsorship | Grant paid annually for scholarships for 10 children to attend the school without paying fees. |
|---|---|
S�andalone G�an��
| S�andalone G�an�� | |
|---|---|
| IT equipment Oc��be� ���� |
Grant was approved for the purchase of IT equipment for the school, including laptop, printer and photocopier repair and supplies. |
| Additional school fees Feb��a�� ����� |
Grant was approved for further donations of school fees as a short term measure to allow more children to remain in school, with support to be reviewed at a later time. |
| Shipping donated equipment Ma�ch ���� |
Grant was approved for shipping of donated equipment including school chairs and sewing machines. |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
Financial S�a�emen��
S�a�emen� of Financial Ac�i�i�� ���������
Covers the accounting period from �[th] April 2021 to �1[st] March 2022. All numbers rounded to nearest £. See next page for notes (note number in brackets).
| Receip�� | Unrestricted Funds Restricted Funds (2) 2021-2022 Total 2020-2021 Total |
Unrestricted Funds Restricted Funds (2) 2021-2022 Total 2020-2021 Total |
Unrestricted Funds Restricted Funds (2) 2021-2022 Total 2020-2021 Total |
Unrestricted Funds Restricted Funds (2) 2021-2022 Total 2020-2021 Total |
Unrestricted Funds Restricted Funds (2) 2021-2022 Total 2020-2021 Total |
|---|---|---|---|---|---|
| Donations Fundraising Receipts (�) Amazon Smile Gift Aid (�) |
£ 1�,��0 £ - £ - £ �,��� |
£ 1�,�0� £ �� £ - £ 0 |
£ �1,2�� £ �� £ - £ �,��� |
£ 2�,�0� £ 11� £ �2 £ 2,��0 |
|
| To�al | � ������ |
� ������ |
� ������ |
� ������ |
|
| Pa�men�� | |||||
| MCO PDO ECM Fundraising Costs (�) Charity Costs (�) |
£ 10,2�� £ �,1�� £ �,��� £ �� £ ��� |
£ 1,�0� £ 11,�0� £ 120 £ - £ - |
£ 11,��0 £ 1�,0�� £ �,��� £ �� £ ��� |
£ 1�,2�� £ �,��� £ �,��1 £ 0 £ ��0 |
|
| To�al Ne� of �eceip��� pa�men�� ��� Cash funds last year end Ca�h f�nd� �hi� �ea� end |
� ������ |
� ������ |
� ������ |
� ������ |
|
| � ��� |
� ����� |
� ����� |
� ���� |
||
| £ 1,0�� |
£ 1,01� |
£ 2,0�1 |
£ 2,�12 |
||
| � ����� |
� ����� |
� ����� |
� ����� |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
No�e� on �he S�a�emen� of Financial Ac�i�i��
No�e � � Ba�i� of P�epa�a�ion and Acco�n�ing Pe�iod
These accounts have been prepared on a receipts and payments basis. The accounting period was amended during the year to run until �1st March (instead of �th April).
No�e � � Re���ic�ed F�nd�
This year restricted donations were received for the following projects:
| PDO Solar Powered Fridge | £ | ��1 |
|---|---|---|
| PDO School Bus | £ | 12,12� |
| PDO Gbongay Clinic Medicine | £ | 2�0 |
| PDO Gbongay Clinic Mattresses | £ | ��� |
| PDO Gbongay Clinic Renovations | £ | 1�0 |
| MCO Child Sponsorship | £ | 1,0�0 |
| MCO Bedding | £ | �00 |
| MCO | £ | 1�� |
| ECM School Fee Sponsorship | £ | 120 |
No�e � � F�nd�ai�ing �Non�P�ima�� P��po�e� T�ading
For the purposes of these accounts, fundraising costs and fundraising receipts categories are used for goods and services provided in order to raise funds, ie non-primary purpose trading. In some years Friends of Freetown has held a fundraising ceilidh, or produced and sold Christmas cards in this category. Fundraising trading was not possible during this period due to Covid restrictions and turnover was 0.
No�e � � Gif� Aid
Gift Aid was received during the year 2021-22 for donations made during the year 2020-21, and during the year 2020-21 for donations made during the year 201�-20.
No�e � � Cha�i�� Co���
Other charity costs included trustee liability insurance, ICO registration and fees for the independent examination of the 2020-2021 annual report and accounts.
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 1165635
S�a�emen� of a��e�� and liabili�ie� a� end of pe�iod
Ca�h f�nd�
| Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
|---|---|---|---|
| General Fund | £ 1,2�� |
£ 2,��� |
£ |
| To�al | � ����� |
� ����� |
� |
| O�he� a��e�� fo� �he cha�i���� ��e Liabili�ie� |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
|---|---|---|---|---|
| £ | £ | |||
| £ | £ | |||
| Details Fund to which liability relates Amount due When due |
||||
| £ | ||||
| £ |
F��e�d� �f F�ee����
UK Reg���e�ed Cha���� 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 31 March 2022.
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:
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Being independent of Friends of Freetown and its trustees.
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Having qualified as a Chartered Accountant on 1 December 1991.
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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:
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Examine the accounts under section 145 of the 2011 Act.
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Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
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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:
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which gives me reasonable cause to believe that in any material respect the following requirements have not been met:
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To keep accounting records in accordance with section 130 of the 2011 Act.
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To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act, or
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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: 26 April 2022