DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
Charity registration number 1169229
YOUBELONG
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Doctor A Jenkins Doctor S Jacob Doctor J Tibenderana Charity number 1169229
Accountants and independent examiner
Mark Lynskey Bruton Charles The Coach House Greys Green Business Centre Henley-on-Thames Oxfordshire RG9 4QG
DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 6 |
| Independent examiner's report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the financial statements | 10 - 13 |
| Annexed pages in respect of Youbelong Uganda | 14 - 17 |
DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees of YouBelong (the Foundation), who are also members of the Foundation, present their report and accounts for the period ended 31 August 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Foundation’s governing document, the Charities Act 2011 and 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 published on 16 July 2014.
Structure, governance and management
The Foundation is a Charitable Incorporated Organisation (CIO) which was registered with the Charity Commission for England and Wales on 16 September 2016 with registered charity number 1169229. The Foundation is governed by its constitution dated 16 September 2016.
The trustees who served during the year were: Doctor A Jenkins Doctor S Jacob Doctor J Tibenderana
There have been no new trustees appointed since the Foundation was registered with the Charity Commission for England and Wales.
If and when new trustees are required, they will be identified by the existing Trustees. Any new trustee will be recruited on the basis of their expertise. It is the policy of the Trustees to have a multi-disciplinary board. In selecting new trustees, the Trustees will expect the prospective trustees to be exemplary in their honesty and commitment to the objects of the Foundation.
A newly-appointed trustee will be provided with a copy of the constitution of the Foundation, the latest financial statements and details of any conflicts of interest and grant-making policies. New trustees will have the decisionmaking process explained to them by the existing Trustees and will be provided with an overview of the administrative procedures employed by the Foundation.
The Trustees are responsible for the overall governance of the Foundation. The Trustees meet regularly throughout the year by electronic means, as they reside in different countries, and are responsible for ensuring that the Foundation acts in accordance with its objects. The Trustees are also responsible for determining the policies of the charity.
Currently, there are three trustees from a variety of backgrounds relevant to the aims of the charity. The Trustees collectively review strategy and operational performance and approve grants to be provided and fundraising events and activities to be arranged to ensure the Foundation meets its aims. The Trustees also consider conflicts of interest policies, reserves management and risk management.
The chair of the trustees is Dr Annalisa Jenkins. The Trustees have delegated the day to day administration of the charity to Dr Annalisa Jenkins.
Related Parties
The Trustees understand that they must disclose transactions with related parties of the Foundation. The Trustees recognise that there are a range of donors, individuals, and organisations that work with and network with the Foundation. In the Trustees’ opinion, the only related parties are the three Trustees of the Foundation. All other parties are unconnected with the Foundation.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023
How our activities deliver public benefit
As required by the Charity Commission, the Trustees have always had due regard for the requirement that the Foundation’s aims should be for the public benefit.
The public benefit of the grants made available by the Foundation is significant. Mental patients, who have been in long-term confinement in institutional/asylum care in dehumanising conditions, have been resettled with their families and are provided with a level of support to restore their dignity and to help them towards full recovery. Families have been reunited and supported and enabled to live with increased quality of life. Local communities have a sense of wellbeing in the knowledge that the vulnerable amongst them, such as people with mental illness, are being assisted in order to participate in the economic and social life of the community.
As well, grants made, contribute to public awareness of the causes of mental illness and methods of self-help, as well as advice on seeking professional support. This occurs through radio programs and mental health seminars at community events.
Risk review and management
The Trustees have undertaken a risk assessment that highlights the principal risks associated with the Foundation’s activities. They are satisfied that adequate reporting procedures are in place to identify and mitigate the risks posed to the Foundation. The Trustees regularly assess the funding requirements and the costs that the Foundation regularly incurs to ensure that there are no factors that could impact the Foundation’s ability to fulfil its objectives.
The Trustees have also taken reasonable steps to prevent fraud and other irregularities. For example, the transfer of funds from the Foundation to programs in Uganda by electronic means requires full security measures with Hoare's Bank UK, who hold the accounts of the Foundation. A two person approval and verification system is in place to ensure that only formally authorised payments can be executed.
The Trustees have also adopted a conflicts of interest policy that is continually referred to in respect of all of its planned charitable events and grant-making activities.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023
Objectives and activities
The objects of the Foundation, as set out in the constitution of the Foundation, are as follows:
The objects of the CIO, are the relief of persons in East Africa who are in need, hardship or distress and in particular (without prejudice to the generality) suffering from mental illness and to advance the health of said people by the provision of grants to organisations working with said people.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Foundation’s aims and objects and distributing grants.
Mindful of the objects of the CIO, the Trustees of the Foundation have examined the objects of YouBelong Uganda, being the main recipient of grants from the Foundation in the current financial year, and have determined that the work of YouBelong Uganda is consistent with the above objects. YouBelong Uganda is a registered NGO in Uganda established for the purpose of moving people recovering from mental illness from the national mental hospital in Kampala, Uganda, and transporting them to their families and local communities and then working with the returned patient, and their family to prevent relapse and return to institutional life. The activities of YouBelong Uganda highlight the needed mental health and wellbeing support for girls and women, in a highly patriarchal society, such as Uganda.
The Foundation has provided grants to YouBelong Uganda and continues to monitor and evaluate the work of the Ugandan based organisation to ensure that the grants are appropriately applied to the proper work of the organisation.
Post Covid-19, the work of YouBelong Uganda has extended to the mental health needs of children within school environments, in consideration of the social isolation and mental health stress experienced by children during the 2 years lockdown of all schools in the country.
The Trustees of the Foundation will continue to monitor organisations in East Africa that provide support to people with mental illness and are open to funding a range of organisations, depending upon available funds, and depending upon the relevance of the work of organisations in East Africa, to the objects of the Foundation.
The Trustees have decided for the next financial year to maintain their focus grant-making to YouBelong Uganda and to provide grants to build sustainability of a new model of mental health care in Uganda. Following the successful evaluation of a new model of mental health in Uganda that is properly subjected to evidence based research, the Trustees of the Foundation are mindful that such a model could be transported into the health systems of other East African countries.
The core belief of the Foundation is that belonging to family, local community, and culture is foundational to human wellbeing and mental wellbeing. The crucial role of the main carer in families, most usually wife or mother, grandmother, aunt, or older child, is a vital part of the strategy of YouBelong Uganda, in developing community based mental health services. Harnessing the lived experience of people recovering from severe mental illness, and empowering these persons to be peer supporters in helping others manage their severe mental illness, is also fundamental to the belief of the Foundation, and of YouBelong Uganda. Respect, recognition, and dignity within community are fundamental relational experiences if a person is to possess a healthy self-image and a sense of wellbeing. It is this core belief in the human need to belong that underpins the work of the Foundation in restoring people to mental health in low income countries in East Africa, such as Uganda.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Grant making Policy
The Trustees of the Foundation have resolved that the Foundation’s grant-making should be guided by the following principles:
-
Organisations may only qualify for grants from the Foundation if the activities and goals of such organisations are directly within the scope of the objects of the Foundation.
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Organisations may only qualify for grants from the Foundation if they are legally registered as a non government organisation (NGO) in the East African country in which they operate.
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Organisations may only qualify for grants from the Foundation if the programmes they run are sustainable beyond the life of the grant.
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Organisations may only qualify for grants from the Foundation if the programmes they run have the potential to be scalable and to have an impact not only upon individuals but also families and local communities and the health system within the particular East African country.
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Preference is given to programmes which are evidence-based and innovative.
Preference is given to programmes which aid the development of the local health system and are particularly geared to the creation of a community-based mental health system balanced between acute in-patient hospital care and community based support.
Volunteers
Although there are currently no volunteers working for the Foundation, the Trustees agree that volunteers have the potential to be an important part of local innovation, mobilising the community to assist in mental health support. The Foundation is exploring the use of people who are in a high level of recovery from mental illness to act as volunteer peer support workers. These volunteers would be easily accessible to families who might be experiencing some difficulties when a family member returned from hospital care relapses and behavioural problems occur.
The Foundation is also investigating the importance of the lived experience of people recovering from severe mental illness, being enabled in the care of people in the beginning stages of their recovery from severe mental illness. This is viewed by the Foundation as an important tool in low income countries in providing low cost and this sustainable support.
Achievements and performance
Grants from the Foundation to programmes in Uganda, East Africa, during this period of time have produced significant achievements.
During the period of this report, grants from the Foundation have enabled the implementation of Youth Consultation Group meetings of children and young adults in recovery from different forms of mental illness and distress, to enable YouBelong Uganda to better understand the mental health needs of young people and to prepare specific interventions. As well, grants from the Foundation have supported the work of the Women For Women Group, of YouBelong Uganda, to provide priority care for girls and women in Uganda, with mental health needs.
Grants from the Foundation have also enabled:
-
The ongoing employment and support in Uganda of 4 social workers, 3 clinical nurses, 1 occupational therapist. These individuals form a multi-disciplinary team to provide expert care for people with severe mental illness, particularly various forms of psychosis.
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The renting of offices close by the national mental hospital in Kampala, Uganda.
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The development of a unique PRE-DISCHARGE FROM HOSPITAL ASSESSMENT TOOL and a POSTDISCHARGE INTERVENTION PROCESS, to enable the community mental health team to prepare a patient for discharge and to prepare their family to receive the patient back home and to maintain the patient in the community. Before these tools were developed, there was no preparation of the patient or their family before discharge.
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The training of the community mental health team employed by YouBelong Uganda in crisis management, problem solving skills and family mapping in order to empower families in their support of the returned family member recovering from serious mental illness.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023
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The development of YOUTH CONSULTATION GROUPS in order to bring together groups of young people who are recovering from mental illness, and their carers. The purpose of these quarterly group meetings is to ensure that the lived experience of young people continues to inform and influence policy and program development in mental health care, particularly in the community.
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A YouBelong Uganda WOMEN FOR WOMEN GROUP has been established, comprising the two female social workers, and the two female mental health nurses at YouBelong Uganda. The mandate of the Women for Women Group is to ensure that all programs have a priority focus for the mental health wellbeing needs of girls and young women, as they are particularly disadvantaged in a highly patriarchal society, such as Uganda. This group also publish articles in local media, promoting the needs of girls and young women. The Women For Women Group has been active in providing mental health wellbeing information to groups of young women in the business community.
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The education of health workers, in mental health remains an ongoing priority, as most health workers based in community health centers have little or no training in mental health. As well, YouBelong Uganda provides information sessions for health workers in the care of their own mental health.
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The education of people in local village communities in the causes of serious mental illness in order to dispel local beliefs regarding mental illness. The organisation has established dialogue with alternative health care providers, such as faith healers, and traditional healers to develop an informal level of cooperation with them, considering their cultural importance in Uganda. As well, cultural sensitivity is a crucial part of the work of YouBelong Uganda in the development and implementation of evidence based mental health care.
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The organisation also has been funded by WELLCOME TRUST to research test the viability of using peer supporters in the care process, for people recovering from psychosis.
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The organisation also has developed a partnership with the JINJA EDUCATIONAL TRUST (JET) to provide mental health education and care, and teacher training in mental health awareness and care, for primary school children in the city of Jinja, in schools being supported by JET. This is a three years program, of significance, considering the post COVID-19 impact on children of the social isolation they experienced during the COVID-19, two years school lockdown.
Financial review
The results and financial position of the Foundation are shown on the Statement of Financial Activities and the Balance sheet on pages 9 and 10.
Income for the period was $34,650 and expenditure was $47,482. The net result was a deficit of $12,832.
Grants to YouBelong Uganda continue to be restricted post Covid-19, as fundraising continues to be more difficult. Funds granted to Uganda were applied to the salaries of the community mental health team of YouBelong-Uganda for its work in assisting people with severe mental illness. It was also applied to salaries for a driver, one administration assistant in Uganda, security guards for the Ugandan office building, rent payments, and accountancy fees. Income was also applied to the purchase of a minibus to transport mental patients from the hospital institution to the community.
A commitment for further funding has been made to the Foundation by the Hintze Family Charitable Fund. As well, professional fundraising will assist in expanding the sources of funds for the Foundation.
Reserves policy
The Trustees have reviewed the Foundation's requirement for reserves in line with guidance from the Charity Commission. They are comfortable that in holding such reserves the Foundation is financially able to continue its work in 2022/2023.
The Foundation has completed seven years of operation and is beginning its operations on a small scale. As the Foundation is operating on minimum overheads, the Trustees feel it is appropriate to operate on the basis of a minimum of three months funds in reserve at any one time. This position will be reviewed in the coming year, depending upon the level of funding that the Foundation receives in 2023 and any change in overheads in the next financial year.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Investment policy
The Foundation does not hold any investments and so has no investment policy at this stage.
Plans for future periods
In its eighth year of operation, the Foundation aims to continue to develop a new community-based mental health care model in Uganda, and East Africa, and to build upon the programs currently funded, particularly school based programs, and mental health training programs, for community based health workers. Utilising the lived experience of persons in the advanced stage of recovery from severe mental illness, in supporting persons at the beginning stage of their recovery process, is an important priority.
Consequently, the Trustees are particularly interested in providing grants in the next financial year that focus on the mental health needs of children within families, and in the school environment.
Over 90% of families with a family member with a mental health condition, will firstly seek help from Alternative Care Providers such as traditional healers and faith healers. This health seeking behavior is deeply embedded in culture. YouBelong believes that the appropriate strategy in developing evidence based mental health care in East Africa, is not to attempt to dissuade this use, but to find ways to connect with it within a context of dialogue, and possible collaboration, and referral.
The Trustees will continue to pursue discussions with organisations that are prepared to move in the above direction. This is seen as culturally appropriate.
The Trustees are conscious that building such a relationship with Alternative Care Providers is complex, considering the lack of organisational structure of such a grouping, in East Africa, but are convinced that this dialogical and collaborative approach is to the advantage of further developing a community based mental health care system, with appropriate balance, with hospital based care.
The Trustees have engaged a professional fundraiser to continue to broaden the funding base of the Foundation beyond the Hintze Family Charitable Foundation and other donors. This initiative will target a broad base of funding potential within the UK.
The 2022 grant from WELLCOME to YouBelong Uganda, confirms to the Trustees that the organisation is seen as highly credible and engaging in excellent work, both from a research perspective, and in humanitarian program delivery.
By broadening the funding base of the Foundation, the Trustees hope to be able to fund additional programs in East Africa to continue to fulfil the objects of the Foundation, particularly, for children and adolescents. A preventative and early intervention approach to the development of mental health care in East Africa, is highly recommended by the Trustees. Also, the training of health workers in mental health care should also have such a preventative and early intervention focus.
On behalf of the board of trustees
Doctor A Jenkins
Trustee Dated: June 24, 2024
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YOUBELONG
I report to the trustees on my examination of the financial statements of YouBelong (the charity) for the year ended 31 August 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) 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 now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
Mark Lynskey
Mark Lynskey Bruton Charles
Dated: .......20/06/2024..................
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2023 | 2022 | ||
| Notes | $ | $ | |
| Income from: | |||
| Donations and legacies | 2 | 34,650 | 120,292 |
| Total income | 34,650 | 120,292 | |
| Expenditure on: | |||
| Raising funds | 3 | 15,587 | 5,789 |
| Charitable activities | 4 | 31,895 | 116,925 |
| Total expenditure | 47,482 | 122,714 | |
| Net movement in funds | (12,832) | (2,422) | |
| Reconciliation of funds: | |||
| Fund balances at 1 September 2022 | 28,514 | 30,936 | |
| Fund balances at 31 August 2023 | 15,682 | 28,514 |
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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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
BALANCE SHEET
AS AT 31 AUGUST 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | $ | $ | $ | $ | |
| Current assets | |||||
| Cash at bank and in hand | 31,182 | 44,014 | |||
| Creditors: amounts falling due within | 9 | ||||
| one year | (15,500) | (15,500) | |||
| Net current assets | 15,682 | 28,514 | |||
| Net assets excluding pension liability | 15,682 | 28,514 | |||
| The funds of the charity | |||||
| Unrestricted funds | 15,682 | 28,514 | |||
| 15,682 | 28,514 |
June 24, 2024 The financial statements were approved by the trustees on .........................
..............................
Doctor A Jenkins Trustee
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
1 Accounting policies
1.1 Accounting convention
The accounts have been prepared under the historical cost convention.
The financial statements 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) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.3 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023
1 Accounting policies
(Continued)
1.5 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
2 Income from donations and legacies
| 2 | Income from donations and legacies | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2023 | 2022 | ||
| $ | $ | ||
| Donations and gifts | 27,236 | 50,292 | |
| Grants receivable for core activities | 7,414 | 70,000 | |
| 34,650 | 120,292 | ||
| 3 | Expenditure on raising funds | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2023 | 2022 | ||
| $ | $ | ||
| Fundraising and publicity | |||
| Staging fundraising events | 15,587 | 5,789 |
- 4 Expenditure on charitable activities
| Expenditure on charitable activities | ||
|---|---|---|
| Charitable | Charitable | |
| expenses | expenses | |
| 2023 | 2022 | |
| $ | $ | |
| Direct costs | ||
| Accountancy | 4,004 | 4,343 |
| Travel | 2,535 | - |
| Bank charges | 640 | 785 |
| Forex (gain) or losses | (284) | (203) |
| 6,895 | 4,925 | |
| Grant funding of activities (see note 6) | 25,000 | 112,000 |
| 31,895 | 116,925 | |
| Analysis by fund | ||
| Unrestricted funds | 31,895 | 116,925 |
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
5 Grants payable
| Grants payable | ||
|---|---|---|
| Charitable | Charitable | |
| expenses | expenses | |
| 2023 | 2022 | |
| $ | $ | |
| Grants to institutions: | ||
| Grants payable (refer to annexed data) | 25,000 | 112,000 |
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the period.
7 Employees
YouBelong does not have any employees of its own as it is a very small organisation. The chair of the trustees and the other trustees carry out any necessary executive work for the charity unpaid. The CEO and trustees have not been remunerated so as to allow for as much funding as possible to be provided for the charities objectives.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2023 | 2022 | |
| $ | $ | |
| Other creditors | 15,500 | 15,500 |
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
ANNEXED YOUBELONG UGANDA OPERATIONS DATA
FOR THE YEAR ENDED 31 AUGUST 2023
| STATEMENT OF FINANCIAL ACTIVITIES Incoming resources from generated funds Donations and legacies Incoming resources from charitable activities Total incoming resources Resources expended Charitable activities Direct charitable activities Charitable support costs Total charitable expenditure Governance costs Management and administrative costs Total resources expended Net expenditure for the year/ Net movement in funds Fund balances at 1 September 2022 Fund balances at 31 August 2023 |
2023 $ 357,053 25,000 382,053 173,088 35,172 208,260 13,973 28,518 250,751 131,302 129,470 260,772 |
2022 $ 122,639 112,000 |
|---|---|---|
| 234,639 | ||
| 115,099 12,228 |
||
| 127,327 | ||
| 10,151 18,641 |
||
| 156,119 | ||
| 78,520 50,950 |
||
| 129,470 |
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
ANNEXED YOUBELONG UGANDA OPERATIONS DATA
FOR THE YEAR ENDED 31 AUGUST 2023
| TOTAL RESOURCES EXPENDED Direct Charitable activities Technical director Motor vehicles depreciation CEO accommodation and security Local travelling costs Motor vehicle costs Drivers’ allowances Insurances – staff and vehicles Administrators Study co-ordinators Occupational therapist Nursing costs Policy advisors Social workers Meetings and workshops Total Charitable support costs Plant and equipment depreciation Fixtures and fittings depreciation Office security and maintenance costs Cleaners and janitor’s fees Staff development and welfare Total |
Staff costs $ 49,341 3,146 7,021 2,518 26,105 6,545 19,713 22,610 136,999 2,518 23,602 26,120 |
Other costs $ 6,761 6,760 5,044 - 15,644 1,880 36,089 3,706 1,505 3,841 9,052 |
Total 2023 $ 49,341 6,761 3,146 6,760 5,044 7,021 - 2,518 26,105 6,545 19,713 15,644 22,610 1,880 173,088 3,706 1,505 3,841 2,518 23,602 35,172 |
Total 2022 $ 21,855 6,761 12,736 10,567 3,871 4,104 47 1,028 10,847 6,774 8,503 3,877 23,104 1,025 115,099 1,319 1,505 5,132 3,250 1,022 12,228 |
|
|---|---|---|---|---|---|
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
ANNEXED YOUBELONG UGANDA OPERATIONS DATA
FOR THE YEAR ENDED 31 AUGUST 2023
TOTAL RESOURCES EXPENDED (CONTINUED)
Governance costs
| Governance costs | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Local accounting fees Legal and professional costs Finance and human resource fees Management and administration costs Office hire and rent IT services Office supplies and stationery Telephone, internet, electricity & water Bank charges & foreign exchange |
Staff costs $ 9,058 9,058 Staff costs $ - |
Other costs $ 1,128 3,787 4,915 Other costs $ 10,972 4,229 9,021 3,688 608 28,518 |
Total 2023 $ 1,128 3,787 9,058 13,973 Total 2023 $ 10,972 4,229 9,021 3,688 608 28,518 |
Total 2022 $ 1,509 1,000 7,642 |
|||||||
| 10,151 | |||||||||||
Total 2022 $ 7,919 5,846 2,228 2,765 (117) |
|||||||||||
18,641 |
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DocuSign Envelope ID: 32D8A803-8612-4107-8DC8-CCE9ED5C3B3D
YOUBELONG
ANNEXED YOUBELONG UGANDA OPERATIONS DATA
FOR THE YEAR ENDED 31 AUGUST 2023
| BALANCE SHEET | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|
| $ | $ | $ | $ | |||
| Fixed assets | ||||||
| Tangible assets | 15,267 | 19,253 | ||||
| Current assets | ||||||
| Debtors | 8,607 | 1,666 | ||||
| Cash at bank and in hand | 236,898 | 108,552 | ||||
| Net current assets | 245,505 | 110,217 | ||||
| Creditors | - | - | ||||
| Total assets less current liabilities | 260,772 | 129,470 | ||||
| Income funds | ||||||
| Unrestricted funds | 260,772 | 129,470 | ||||
| 260,772 | 129,470 | |||||
| Fixtures, | ||||||
| Tangible fixed assets | Plant and machinery |
fittings & equipment |
Motor vehicles |
Total | ||
| $ | $ | $ | $ | |||
| Cost | ||||||
| At 1 September 2022 | 13,662 | 10,032 | 42,636 | 66,330 | ||
| Additions | 7,986 | - | - | 7,986 | ||
| At 31 August 2023 | 21,648 | 10,032 | 42,636 | 74,316 | ||
| Depreciation and impairment | ||||||
| At 1 September 2022 | 8,034 | 8,105 | 30,938 | 47,077 | ||
| Depreciation charged in the year | 3,706 | 1,505 | 6,761 | 11,972 | ||
| At 31 August 2023 | 11,740 | 9,610 | 37,699 | 59,049 | ||
| Carrying amount | ||||||
| At 31 August 2023 | 9,908 | 422 | 4,937 | 15,267 | ||
| At 31 August 2022 | 5,628 | 1,927 | 11,698 | 19,253 |
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