Charity Registration No. 1172123
THE KAMBIA APPEAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
THE KAMBIA APPEAL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | R Kerr-Wilson | |
|---|---|---|
| S Lockyer | ||
| T Smith | ||
| D Holmes | ||
| P Marlow | ||
| A Allen | ||
| M Wagstaff | (Appointed 2 June 2020) | |
| Charity number | 1172123 | |
| Registered office | c/o 62 Oxmoor | |
| Abbeydale | ||
| Gloucester | ||
| United Kingdom | ||
| GL4 5XW | ||
| Independent examiner | Katherine Parkin FCA | |
| Azets Audit Services | ||
| Pillar House | ||
| 113-115 Bath Road | ||
| Cheltenham | ||
| Gloucestershire | ||
| United Kingdom | ||
| GL53 7LS | ||
| Bankers | CCLA Investment Management Limited | |
| Senator House | ||
| 85 Queen Victoria Street | ||
| London | ||
| EC4V 4ET | ||
| The Cooperative Bank Plc | ||
| Business Customer Services | ||
| PO Box 250 | ||
| Skelmersdale | ||
| WN8 6WT | ||
| Standard Chartered Bank | ||
| 9-11 Lightfoot Boston Street | ||
| PO Box 1155 | ||
| Freetown | ||
| Sierra Leone | ||
| Solicitors | Harrison Clark Rickerbys LLP | |
| c/o Harrison Clark Rickerbys Limited | ||
| Ellenborough House | ||
| Wellington Street | ||
| Cheltenham | ||
| Gloucestershire | ||
| United Kingdom | ||
| GL50 1YD |
THE KAMBIA APPEAL
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 - 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 14 |
THE KAMBIA APPEAL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and financial statements for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity'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 (FRS 102) (effective 1 January 2019)".
Objectives and activities
The objects of the Charity are the preservation of health and the relief of sickness and need by providing medical and other equipment and medical and educational assistance for the people of Sierra Leone generally and of the Kambia District of Sierra Leone specifically.
The charity carries out these objectives by:
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Providing equipment and training to the Kambia District in their ambition to improve health care, particularly for women and children.
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Spreading the word of the needs of the Kambians in an attempt to attract as many people as possible to hold fund-raising events.
-
Applying for appropriate grants.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Achievements and performance
We have continued to concentrate on projects that can be delivered locally in Kambia without the need for input from the UK in terms of manpower This decision has been justified even more since the arrival of Covid and the worldwide restrictions on travel.
To this end we are continuing with our scholarship programme, and we are delighted that our two community midwives, Mariatu Kamara and Kadiatu Kargbo, have successfully completed their training. Mariatu is now working at the under-fives clinic and Kadiatu is helping at the hospital. We have started two new candidates, Hassanatu Bangura and Adama Conteh, who are both also training to become community midwives and their training started in September 2020.
At the end of 2020 we were able to provide funds to undertake another round of MCHA mentoring in Kambia. We also submitted an application to DFID (now the FCDO) to fund a much larger MCHA mentoring programme, which would have secured this much needed training for at least three years, with 2-3 rounds a year, but unfortunately we were unsuccessful. The UK international aid budget is now much harder to access with the cut in aid spending from 0.7% to 0.5% of national income. THET, our long-term partners, had their entire Health Partnership Scheme (HPS) scheme cancelled, which came as a huge blow. Without any THET funding streams to apply to, it is unlikely we will be able to secure anything like the large grants we have had access to in previous years.
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THE KAMBIA APPEAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
In February 2021 a fire ripped through the village of Yeliboyah, destroying over 80 homes on the island. In response to a request for assistance, we were able to provide emergency food supplies and other items to help the local community.
We were also able to assist the DHMT roll out of Coronavirus preparedness training. Using funds provided by The Kambia Appeal the DHMT were able to train border patrol guards, the Kambia police and key community health workers on the importance of hand hygiene, social distancing and mask wearing We were also able to provide funds for the purchase of items to set up hand sanitising stations throughout the district.
We were delighted that Miles Wagstaff, Consultant Paediatrician and long term Kambia Appeal supporter has joined as a Trustee. Miles has led many teaching trips to Kambia on our behalf over the years.
Looking forward we hope to continue with our scholarship programme and seek support from local trusts and foundations to fund our MCHA mentoring programme.
Financial review
The Trustees have given consideration to the continued activities and life of the Charity. The Trustees are very much aware that the continued existence of the Charity is to some extent dependent on the level of funds held and as such, a concerted effort has been made to address the need to add to these funds on an annual basis going forward.
The impact of Coronavirus has had minimal impact on donation income, a significant amount of which arises from regular donors. Expenditure has similarly been unaffected, other than some funds being utilised to support preparedness in Kambia. It is not anticipated that this situation will change in the coming months.
In the opinion of the Trustees, the present level of unrestricted funds of £39,205 as at 31 March 2021 is adequate for short term purposes.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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THE KAMBIA APPEAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Structure, governance and management
The Kambia Appeal is a Charitable Incorporated Organisation (CIO) registered in England and Wales. The principal address is 62 Oxmoor, Abbeydale, Gloucester, Gloucestershire, GL4 5XW.
The Trustees who served during the year and up to the date of signature of the financial statements were: R Kerr-Wilson
S Lockyer T Smith D Holmes P Marlow A Allen M Wagstaff (Appointed 2 June 2020)
Recruitment and appointment of Trustees
The constitution specifies that the number of Trustees shall not be less than 3 and not more than 12.
A new Trustee may be appointed by a resolution of the Trustees in the minutes and signed by the new Trustee.
Each becomes a Trustee automatically on assuming office under which he/she is appointed, and retires as soon as he/she ceases to hold the office.
Organisational structure
The Trustees hold meetings at least twice every year.
The day-to-day administration of the Charity is currently carried out by the Trustees, and others agreed by the Trustees.
Following a meeting on 26 February 2012, it was agreed that the Trustees will form part of a larger Board to facilitate communication and administration, but meet separately as necessary. The Board will meet no less than twice a year.
Trustees have reviewed the Charity's objectives and refocused on what priorities should be and what activities are needed to support those priorities. It is intended that the day to day administration of the Charity will be passed to other individuals, enabling the Trustees to focus on strategic issues.
Induction and training of Trustees
Trustees are selected due to the experience and skill that they can bring to the Charity. There is significant experience within the Trustee Group of acting as a Trustee in other organisations. Trustees become acquainted with the ethos of the Charity through meetings, socials and attending fund-raising events.
The Trustees' report was approved by the Board of Trustees.
R Kerr-Wilson
Trustee Dated: 25 January 2022
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THE KAMBIA APPEAL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KAMBIA APPEAL
I report to the Trustees on my examination of the financial statements of The Kambia Appeal (the Charity) for the year ended 31 March 2021.
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
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:
-
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.
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.
Katherine Parkin FCA Azets Audit Services Pillar House 113-115 Bath Road Cheltenham Gloucestershire GL53 7LS United Kingdom
Dated: 27 January 2022
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THE KAMBIA APPEAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
| Current financial year Unrestricted Restricted Total funds funds 2021 2021 2021 Notes £ £ £ Income from: Donations and legacies 2 6,958 2,308 9,266 Charitable activities Funding to Kambia 3 - - - Other trading activities 4 - - - Investments 5 64 - 64 Total income 7,022 2,308 9,330 Expenditure on: Raising funds 6 3,208 - 3,208 Charitable activities Funding to Kambia 7 17,893 7,576 25,469 Total charitable expenditure 17,893 7,576 25,469 Total resources expended 21,101 7,576 28,677 Net outgoing resources before transfers (14,079) (5,268) (19,347) Gross transfers between funds 224 (224) - Net expenditure for the year/ Net movement in funds (13,855) (5,492) (19,347) Fund balances at 1 April 2020 53,060 12,627 65,687 Fund balances at 31 March 2021 39,205 7,135 46,340 |
Total 2020 £ 21,021 2,370 83 217 23,691 1,707 27,069 27,069 28,776 (5,085) - (5,085) 70,772 65,687 |
|---|---|
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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THE KAMBIA APPEAL
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
| Prior financial year Unrestricted Restricted funds funds 2020 2020 Notes £ £ Income from: Donations and legacies 2 16,730 4,291 Charitable activities Funding to Kambia 3 - 2,370 Other trading activities 4 83 - Investments 5 217 - Total income 17,030 6,661 Expenditure on: Raising funds 6 1,707 - Charitable activities Funding to Kambia 7 7,736 19,333 Total charitable expenditure 7,736 19,333 Total resources expended 9,443 19,333 Net outgoing resources before transfers 7,587 (12,672) Gross transfers between funds 2,016 (2,016) Net expenditure for the year/ Net movement in funds 9,603 (14,688) Fund balances at 1 April 2019 43,457 27,315 Fund balances at 31 March 2020 53,060 12,627 |
Total 2020 £ 21,021 2,370 83 217 23,691 1,707 27,069 27,069 28,776 (5,085) - (5,085) 70,772 65,687 |
|---|---|
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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THE KAMBIA APPEAL
BALANCE SHEET
AS AT 31 MARCH 2021
| 2021 Notes £ £ Current assets Cash at bank and in hand 46,340 Net current assets 46,340 Income funds Restricted funds 12 7,135 Unrestricted funds - general 39,205 46,340 The financial statements were approved by the Trustees on 25 January 2022 R Kerr-Wilson T Smith Trustee Trustee |
2020 £ 65,687 |
£ 65,687 |
|---|---|---|
| 12,627 53,060 |
||
| 65,687 | ||
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
Charity information
The Kambia Appeal is a Charitable Incorporated Organisation registered in England & Wales with charity number 1172123. The address of the principal office is given on the Legal and Administrative Information page.
1.1 Accounting convention
The financial statements have been prepared on a receipts and payments basis in accordance with exemptions permitted by the Charity Commission for non company charities with income less than £250,000.
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 £.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 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 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.
1.4 Incoming resources
All income, including grant income, is included on the Statement of Financial Activities as it is received.
1.5 Resources expended
All expenditure is included on the Statement of Financial Activities as it is incurred and is classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1.6 Taxation
The charity is exempt from corporation tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to the charitable objects.
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
2 Donations and legacies
| Unrestricted Restricted funds funds general 2021 2021 £ £ Donations and gifts 6,958 - Grants receivable - 2,308 6,958 2,308 |
Total Unrestricted Restricted funds funds general 2021 2020 2020 £ £ £ 6,958 16,730 4,291 2,308 - - 9,266 16,730 4,291 |
Total 2020 £ 21,021 - |
|---|---|---|
| 21,021 |
3 Charitable activities
| Funding to Kambia Funding to Kambia 2021 2020 £ £ Performance related grants - 2,370 Performance related grants AGP2 - Africa Grants Programme 2 - 2,370 - 2,370 4 Other trading activities 2021 2020 £ £ Fundraising events - 83 5 Investments 2021 2020 £ £ Interest receivable 64 217 |
Funding to Kambia Funding to Kambia 2021 2020 £ £ Performance related grants - 2,370 Performance related grants AGP2 - Africa Grants Programme 2 - 2,370 - 2,370 4 Other trading activities 2021 2020 £ £ Fundraising events - 83 5 Investments 2021 2020 £ £ Interest receivable 64 217 |
Funding to Kambia Funding to Kambia 2021 2020 £ £ Performance related grants - 2,370 Performance related grants AGP2 - Africa Grants Programme 2 - 2,370 - 2,370 4 Other trading activities 2021 2020 £ £ Fundraising events - 83 5 Investments 2021 2020 £ £ Interest receivable 64 217 |
|---|---|---|
| 2021 £ - - - 2021 £ - 2021 £ 64 |
2020 £ 2,370 |
|
| 2,370 | ||
| 2,370 | ||
| 2020 £ 83 |
||
| 2020 £ 217 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
6 Raising funds
| Expenditure on raising funds Support costs |
2021 £ 3,208 3,208 |
2020 £ 1,707 |
|---|---|---|
| 1,707 |
7 Charitable activities
| Funding to Kambia Funding to Kambia 2021 2020 £ £ Training - Community taskforce (Coronavirus) 4,395 - Training - IPC (Coronavirus) & community midwives 5,152 1,210 Mentorship of MCHAs - Project 1,577 17,073 Kambia operations - salaries 813 878 Kambia operations - telephony & internet 734 793 Kambia operations - travel costs 1,827 2,372 Kambia operations - printing & stationery 382 239 Funding transfer charges 56 72 Hospital & PHU equipment 5,692 1,854 Student support (inc. trips re SECHN) 168 72 Other costs - Yeliboya fire victims & misc. 2,402 - 23,198 24,563 Share of support costs (see note 8) 727 1,066 Share of governance costs (see note 8) 1,544 1,440 25,469 27,069 Analysis by fund Unrestricted funds - general 17,893 7,736 Restricted funds 7,576 19,333 25,469 27,069 |
Funding to Kambia Funding to Kambia 2021 2020 £ £ Training - Community taskforce (Coronavirus) 4,395 - Training - IPC (Coronavirus) & community midwives 5,152 1,210 Mentorship of MCHAs - Project 1,577 17,073 Kambia operations - salaries 813 878 Kambia operations - telephony & internet 734 793 Kambia operations - travel costs 1,827 2,372 Kambia operations - printing & stationery 382 239 Funding transfer charges 56 72 Hospital & PHU equipment 5,692 1,854 Student support (inc. trips re SECHN) 168 72 Other costs - Yeliboya fire victims & misc. 2,402 - 23,198 24,563 Share of support costs (see note 8) 727 1,066 Share of governance costs (see note 8) 1,544 1,440 25,469 27,069 Analysis by fund Unrestricted funds - general 17,893 7,736 Restricted funds 7,576 19,333 25,469 27,069 |
Funding to Kambia Funding to Kambia 2021 2020 £ £ Training - Community taskforce (Coronavirus) 4,395 - Training - IPC (Coronavirus) & community midwives 5,152 1,210 Mentorship of MCHAs - Project 1,577 17,073 Kambia operations - salaries 813 878 Kambia operations - telephony & internet 734 793 Kambia operations - travel costs 1,827 2,372 Kambia operations - printing & stationery 382 239 Funding transfer charges 56 72 Hospital & PHU equipment 5,692 1,854 Student support (inc. trips re SECHN) 168 72 Other costs - Yeliboya fire victims & misc. 2,402 - 23,198 24,563 Share of support costs (see note 8) 727 1,066 Share of governance costs (see note 8) 1,544 1,440 25,469 27,069 Analysis by fund Unrestricted funds - general 17,893 7,736 Restricted funds 7,576 19,333 25,469 27,069 |
|---|---|---|
| 2021 £ 4,395 5,152 1,577 813 734 1,827 382 56 5,692 168 2,402 23,198 727 1,544 25,469 17,893 7,576 25,469 |
2020 £ - 1,210 17,073 878 793 2,372 239 72 1,854 72 - |
|
| 24,563 1,066 1,440 |
||
| 27,069 | ||
| 7,736 19,333 |
||
| 27,069 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
| 8 Support costs Support costs Governance costs £ £ Bank charges 31 - Website costs 490 - Insurance 458 - Fundraising fees 2,100 - Bond membership 160 - Education support - - Newsletter printing & distribution 696 - Independent Examiner fees - 1,482 Other governance costs - 62 3,935 1,544 Analysed between Expenditure on raising funds 3,208 - Charitable activities 727 1,544 3,935 1,544 |
2021 Support costs Governance costs £ £ £ 31 30 - 490 953 - 458 438 - 2,100 - - 160 316 - - 266 - 696 770 - 1,482 - 1,440 62 - - 5,479 2,773 1,440 3,208 1,707 - 2,271 1,066 1,440 5,479 2,773 1,440 |
2020 £ 30 953 438 - 316 266 770 1,440 - |
|---|---|---|
| 4,213 | ||
| 1,707 2,506 |
||
| 4,213 |
Governance costs include amounts payable to the independent examiner of £1,170 (2020: £1,140) for Independent Examination and £260 (2020: £250) for other accountancy and advisory services provided.
9 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
10 Employees
The average monthly number of employees during the year was:
| 2021 | 2020 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
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| Balance at | 31 March 2021 | £ | 39,205 | |
|---|---|---|---|---|
| Transfers | £ | 224 | ||
| Movement in funds | Incoming Resources |
resources expended |
£ £ |
7,022 (21,101) |
| Balance at | 1 April 2020 | £ | 53,060 | |
| Transfers | £ | 2,016 | ||
| Movement in funds | Incoming Resources |
resources expended |
£ £ |
17,030 (9,443) |
| Balance at | 1 April 2019 | £ | 43,457 | |
| Unrestricted funds |
| Restricted funds | The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: | Movement in funds Movement in funds |
Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at |
1 April 2019 resources expended 1 April 2020 resources expended 31 March 2021 |
£ £ £ £ £ £ £ £ £ |
Grants - IPC (Training) 3,943 - - (3,943) - - - - - |
Grants - AGP (Training) 1,125 - - (1,125) 2,781 - - - 2,781 |
Grants - AGP2 (Training) 19,913 2,371 (17,785) (1,716) - - - - - |
Training - General 1,990 470 (1,210) 2,521 3,773 1,308 (1,888) (132) 3,061 |
Miscellaneous - Hospital Equipment (DH) - 110 - (110) - - - - - |
Education Support - Salamatu Kamara (Liz | Holmes) (55) 35 - (35) (55) - - - (55) |
Education Support - K-Man (CT) 218 48 (266) - - - - - - |
Education Support - VNA Training (former | LTVs) 181 2,387 - (2,568) - - - - - |
Miscellaneous - MCHA Supervision/ | Mentoring - 1,000 - 1,025 2,025 1,000 (1,577) (100) 1,348 |
Miscellaneous - IPC Training & Equipment - - - 3,943 3,943 - (3,943) - - |
Education support - Richard Mansaray | (RKW) - 80 (72) (8) - - - - - |
Education support - Francois Pieh (RKW) - 160 - - 160 - (168) 8 - |
27,315 6,661 (19,333) (2,016) 12,627 2,308 (7,576) (224) 7,135 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
13 Analysis of net assets between funds
| Unrestricted fund Restricted fund 2021 2021 £ £ Fund balances at 31 March 2021 are represented by: Current assets/ (liabilities) 39,205 7,135 39,205 7,135 |
Total Unrestricted fund Restricted fund 2021 2020 2020 £ £ £ 46,340 53,060 12,627 46,340 53,060 12,627 |
Total 2020 £ 65,687 |
|---|---|---|
| 65,687 |
14 Related party transactions
During the year 1 Trustee was reimbursed amounts totalling £27 in respect of expenses incurred in relation to attendance at the THET conference.
During the prior year 1 Trustee was reimbursed amounts totalling £229 in respect of travel expenses incurred in relation to a grant evaluation visit to Kambia in April 2019.
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