Charity Registration No. 1172123
THE KAMBIA APPEAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
THE KAMBIA APPEAL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | R Kerr-Wilson |
|---|---|
| S Lockyer | |
| T Smith | |
| D Holmes | |
| P Marlow | |
| A Allen | |
| M Wagstaff | |
| Charity number | 1172123 |
| Registered office | c/o 62 Oxmoor |
| Abbeydale | |
| Gloucester | |
| United Kingdom | |
| GL4 5XW | |
| Independent examiner | Katherine Parkin FCA |
| Azets Audit Services | |
| Epsilon House | |
| The Square | |
| Gloucester Business Park | |
| Gloucester | |
| United Kingdom | |
| GL3 4AD | |
| Bankers | CCLA Investment Management Limited |
| One Angel Lane | |
| London | |
| EC4R 3AB | |
| 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 - 13 |
THE KAMBIA APPEAL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees present their report and financial statements for the year ended 31 March 2022.
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
It has been a relatively quiet time for the Kambia Appeal. We have been ticking along with existing projects such as our mentoring programme and our scholarship scheme, and have ventured into a bricks and mortar project at the request of the District Health Management Team (DHMT).
In February 2022 a new District Medical Officer, Dr. John Yillia was appointed to replace Dr. Joseph Bangura, and we are looking forward to working with him.
Hassanatu Bangura and Adama Conteh are still in training for their community midwifery qualification, and in addition the Trustees have agreed that going forward we should aim to be starting three new candidates every year. This means we could see up to 9 sponsored students in training at any given time.
In addition to Hassanatu and Adama, we have recently started supporting the following people with their studies.
Ballah Marrah is a Community Health Officer and was acting in the capacity of District Cold Chain Technician. We are supporting him to undertake a BSC in Public Health which will be invaluable for disease surveillance upon completion of his studies.
Mabinty Sillah is a Maternal and Child Health Aide by training and has been predominantly engaged in routine vaccinations and outreach services. We are supporting Mabinty to undertake a three year Community Health Assistant diploma course.
Mariatu Kamara is a qualified State Enrolled Community Health Nurse who has worked at the Kambia Government Hospital for nine years We are supporting Mariatu to undertake the 2 ½ year Community Midwifery course.
Our scholarship scheme is something we are extremely proud of and has enabled over 24 people to study and achieve a qualification to work in the health system in Kambia.
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THE KAMBIA APPEAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
We were asked if we could help with the refurbishment of Rokai PHU and to this end we have agreed to provide funds to build the staff quarters, where the health personnel working at the PHU live. Work has already started and we hope it will be completed before the end of June 2022.
We have also agreed to set aside approximately £5,000 per year to assist the DHMT to undertake minor works on a limited number of PHUs to ensure that the roofs and ceilings are watertight. We are awaiting details and a schedule.
Financial review
The “relatively quiet time” referred to in the Achievements and Performance section is reflected in the Charity’s finances. Income from donations, principally from regular donors, remained at a modest level. The lack of access to larger grants from national bodies continued but two smaller grants were received from charitable trusts, one to support the training scholarships and one the MCHA mentoring scheme. Towards the end of the financial year the Trustees’ plans to utilise existing reserves started to come to fruition, in terms of the commencement of building staff quarters for the Rokai PHU.
The Trustees have continued to consider the ongoing activities and life of the Charity. They are very much aware that its continued existence is to some extent dependent on the level of funds held and, as such, efforts continue to add to these funds going forward.
In the opinion of the Trustees the level of unrestricted funds of £36,780 held at 31 March 2022 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 2022
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
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 continues to be principally carried out by individual Trustees; the longer term intention being that this should 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.
S Lockyer
Trustee Dated: 20 September 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 2022.
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 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 Epsilon House The Square Gloucester Business Park Gloucester GL3 4AD United Kingdom
Dated: 22 September 2022
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THE KAMBIA APPEAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022
Current financial year
| Unrestricted Restricted funds funds 2022 2022 Notes £ £ Income from: Donations and legacies 2 7,250 3,337 Charitable activities Investments 3 16 - Total income 7,266 3,337 Expenditure on: Raising funds 4 615 - Charitable activities Funding to Kambia 5 9,370 1,659 Total charitable expenditure 9,370 1,659 Total resources expended 9,985 1,659 Net (outgoing)/incoming resources before transfers (2,719) 1,678 Gross transfers between funds 294 (294) Net (expenditure)/income for the year/ Net movement in funds (2,425) 1,384 Fund balances at 1 April 2021 39,205 7,135 Fund balances at 31 March 2022 36,780 8,519 |
Total Total 2022 2021 £ £ 10,587 9,266 16 64 10,603 9,330 615 3,208 11,029 25,469 11,029 25,469 11,644 28,677 (1,041) (19,347) - - (1,041) (19,347) 46,340 65,687 45,299 46,340 |
|---|---|
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 2022
Prior financial year
| Prior 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 | ||||
| Investments | 3 | 64 | - | 64 |
| Total income | 7,022 | 2,308 | 9,330 | |
| Expenditure on: | ||||
| Raising funds | 4 | 3,208 | - | 3,208 |
| Charitable activities | ||||
| Funding to Kambia | 5 | 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)/incoming resources before transfers | (14,079) | (5,268) | (19,347) | |
| Gross transfers between funds | 224 | (224) | - | |
| Net (expenditure)/income 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 |
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 2022
| 2022 Notes £ £ Current assets Cash at bank and in hand 45,299 Net current assets 45,299 Income funds Restricted funds 10 8,519 Unrestricted funds - general 36,780 45,299 The financial statements were approved by the Trustees on 20 September 2022 S Lockyer T Smith Trustee Trustee |
2021 £ 46,340 |
£ 46,340 |
|---|---|---|
| 7,135 39,205 |
||
| 46,340 | ||
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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.
2 Donations and legacies
| Unrestricted Restricted funds funds general 2022 2022 £ £ Donations and gifts 7,250 - Grants receivable - 3,337 7,250 3,337 |
Total Unrestricted Restricted funds funds general 2022 2021 2021 £ £ £ 7,250 6,958 - 3,337 - 2,308 10,587 6,958 2,308 |
Total 2021 £ 6,958 2,308 |
|---|---|---|
| 9,266 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
3 Investments
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Interest receivable | 16 | 64 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
4 Raising funds
| Expenditure on raising funds Support costs |
2022 £ 615 615 |
2021 £ 3,208 |
|---|---|---|
| 3,208 |
5 Charitable activities
| Funding to Kambia Funding to Kambia 2022 2021 £ £ Training - Community taskforce (Coronavirus) - 4,395 Training - IPC (Coronavirus) - 3,264 Training - Community midwives 1,237 1,888 Mentorship of MCHAs - Project - 1,577 Kambia operations - salaries 714 813 Kambia operations - telephony & internet 644 734 Kambia operations - travel costs 2,065 1,827 Kambia operations - printing & stationery 290 382 Kambia operations - miscellaneous 230 - Funding transfer charges 39 56 Hospital & PHU equipment - 5,692 Student support 422 168 Rokai PHU staff quarters 3,832 - Yeliboya fire victims support & misc. - 2,402 9,473 23,198 Share of support costs (see note 6) 32 727 Share of governance costs (see note 6) 1,524 1,544 11,029 25,469 Analysis by fund Unrestricted funds - general 9,370 17,893 Restricted funds 1,659 7,576 11,029 25,469 |
Funding to Kambia Funding to Kambia 2022 2021 £ £ Training - Community taskforce (Coronavirus) - 4,395 Training - IPC (Coronavirus) - 3,264 Training - Community midwives 1,237 1,888 Mentorship of MCHAs - Project - 1,577 Kambia operations - salaries 714 813 Kambia operations - telephony & internet 644 734 Kambia operations - travel costs 2,065 1,827 Kambia operations - printing & stationery 290 382 Kambia operations - miscellaneous 230 - Funding transfer charges 39 56 Hospital & PHU equipment - 5,692 Student support 422 168 Rokai PHU staff quarters 3,832 - Yeliboya fire victims support & misc. - 2,402 9,473 23,198 Share of support costs (see note 6) 32 727 Share of governance costs (see note 6) 1,524 1,544 11,029 25,469 Analysis by fund Unrestricted funds - general 9,370 17,893 Restricted funds 1,659 7,576 11,029 25,469 |
Funding to Kambia Funding to Kambia 2022 2021 £ £ Training - Community taskforce (Coronavirus) - 4,395 Training - IPC (Coronavirus) - 3,264 Training - Community midwives 1,237 1,888 Mentorship of MCHAs - Project - 1,577 Kambia operations - salaries 714 813 Kambia operations - telephony & internet 644 734 Kambia operations - travel costs 2,065 1,827 Kambia operations - printing & stationery 290 382 Kambia operations - miscellaneous 230 - Funding transfer charges 39 56 Hospital & PHU equipment - 5,692 Student support 422 168 Rokai PHU staff quarters 3,832 - Yeliboya fire victims support & misc. - 2,402 9,473 23,198 Share of support costs (see note 6) 32 727 Share of governance costs (see note 6) 1,524 1,544 11,029 25,469 Analysis by fund Unrestricted funds - general 9,370 17,893 Restricted funds 1,659 7,576 11,029 25,469 |
|---|---|---|
| 2022 £ - - 1,237 - 714 644 2,065 290 230 39 - 422 3,832 - 9,473 32 1,524 11,029 9,370 1,659 11,029 |
2021 £ 4,395 3,264 1,888 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 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
6 Support costs
| Support costs Governance costs £ £ Bank charges 32 - Website costs 233 - Insurance 382 - Fundraising fees - - Bond membership - - Newsletter printing & distribution - - Independent Examiner fees - 1,524 Other governance costs - - 647 1,524 Analysed between Expenditure on raising funds 615 - Charitable activities 32 1,524 647 1,524 |
2022Support costs Governance costs £ £ £ 32 31 - 233 490 - 382 458 - - 2,100 - - 160 - - 696 - 1,524 - 1,482 - - 62 2,171 3,935 1,544 615 3,208 - 1,556 727 1,544 2,171 3,935 1,544 |
2021 £ 31 490 458 2,100 160 696 1,482 62 |
|---|---|---|
| 5,479 | ||
| 3,208 2,271 |
||
| 5,479 |
Governance costs include amounts payable to the independent examiner of £1,194 (2021: £1,170) for Independent Examination and £330 (2021: £312) for other accountancy and advisory services provided.
7 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
8 Employees
The average monthly number of employees during the year was:
| 2022 | 2021 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
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| Unrestricted funds | Movement in funds Movement in funds |
Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at |
1 April 2020 resources expended 1 April 2021 resources expended 31 March 2022 |
£ £ £ £ £ £ £ £ £ |
Unrestricted funds 53,060 7,022 (21,101) 224 39,205 7,266 (9,985) 294 36,780 |
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 2020 resources expended 1 April 2021 resources expended 31 March 2022 |
£ £ £ £ £ £ £ £ £ |
Grants - AGP2 (Training) 2,781 - - - 2,781 - - (2,781) - |
Grants - AGP2 (Training) 2,781 - - - 2,781 - - (2,781) - |
Training - General 3,773 1,308 (1,888) (132) 3,061 2,886 (1,237) (289) 4,421 |
Education support - Richard Mansaray | (RKW) - - - - - 370 (365) (5) - |
Education support - Abbas(SL) 160 - (168) 8 - 57 (57) - - |
Education Support - Salamatu Kamara (Liz | Education Support - Salamatu Kamara (Liz | Holmes) (55) - - - (55) 24 - - (31) |
Miscellaneous - IPC Training & Equipment 3,943 - (3,943) - - - - - - |
Miscellaneous - MCHA Supervision/ | Mentoring 2,025 1,000 (1,577) (100) 1,348 - - 2,781 4,129 |
12,627 2,308 (7,576) (224) 7,135 3,337 (1,659) (294) 8,519 |
|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 9 | 10 |
THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
11 Analysis of net assets between funds
| Unrestricted fund Restricted fund 2022 2022 £ £ Fund balances at 31 March 2022 are represented by: Current assets/(liabilities) 36,780 8,519 36,780 8,519 |
Total Unrestricted fund Restricted fund 2022 2021 2021 £ £ £ 45,299 39,205 7,135 45,299 39,205 7,135 |
Total 2021 £ 46,340 |
|---|---|---|
| 46,340 |
12 Related party transactions
During the year there were no related party transactions requiring disclosure.
During the prior year 1 Trustee was reimbursed amounts totalling £27 in respect of expenses incurred in relation to attendance at the THET conference.
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