**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: - Providing equipment and training to the Kambia District in their ambition to improve health care, particularly for women and children. - 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. - 1 - ## **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. - 2 - ## **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 - 3 - ## **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 - 4 - ## **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. - 5 - ## **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. - 6 - ## **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| |||| - 7 - ## **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| - 8 - ## **THE KAMBIA APPEAL** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **3 Investments** ||**2022**|2021| |---|---|---| ||**£**|£| |Interest receivable|16|64| - 9 - ## **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| - 10 - ## **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|**2022**Support 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|-|-| - 11 - ## ## |**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. - 13 -