Charity registration number 1172123
THE KAMBIA APPEAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
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 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 - 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
THE KAMBIA APPEAL
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report and financial statements for the year ended 31 March 2023.
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.
-
Spreading the word of the needs of the Kambians in an attempt to attract as many people as possible to hold fund-raising events.
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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
During 2022/23 we were able to complete the refurbishment of the staff quarters at Rokai PHU and photos showing the “before and after” are on our website. Going forward we agreed to fund the refurbishment of Meni Curve PHU and work was completed early in 2023/24.
We were asked to send more medical equipment to be used for Caesarean sections/hysterectomies and, similar to the PHU refurbishment, this was also purchased and delivered to Kambia early in the following financial year.
We are continuing with our scholarship programme and currently have 4 candidates in training. A further 3 will hopefully be starting next year and we are awaiting nominations from the DHMT.
Discussions are also taking place regarding the mentoring programme. We are keen to fund another round of this, as is the new DMO, Dr Yilla, who we have found to be very engaged and appreciative of our relationship.
Financial review
Both expenditure and income remained at a similar level to the previous financial year. Income from donations, principally from regular donors, remained at a modest level. The lack of access to larger grants from national bodies continued but a smaller grant was received from a charitable trust to support the training scholarships. As highlighted in the Achievements and Performance section Trustees’ plans to utilise existing reserves, in terms of the refurbishment of Meni Curve PHU and the provision of medical equipment, came to fruition soon after the end of the financial year.
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 £40,236 held at 31 March 2023 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 them.
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THE KAMBIA APPEAL
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
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.
The Trustees' report was approved by the Board of Trustees.
S Lockyer
Trustee Dated: 23 January 2024
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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 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
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 Epsilon House The Square Gloucester Business Park Gloucester GL3 4AD United Kingdom
Dated: 31 January 2024
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THE KAMBIA APPEAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Current financial year Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 2 11,023 1,151 Charitable activities Investments 3 679 - Total income 11,702 1,151 Expenditure on: Raising funds 4 1,246 - Charitable activities Funding to Kambia 5 7,099 3,738 Total charitable expenditure 7,099 3,738 Total expenditure 8,345 3,738 Net incoming/(outgoing) resources before transfers 3,357 (2,587) Gross transfers between funds 99 (99) Net income/(expenditure) for the year/ Net movement in funds 3,456 (2,686) Fund balances at 1 April 2022 36,780 8,519 Fund balances at 31 March 2023 40,236 5,833 |
Total 2023 £ 12,174 679 12,853 1,246 10,837 10,837 12,083 770 - 770 45,299 46,069 |
Total 2022 £ 10,587 16 10,603 615 11,029 11,029 11,644 (1,041) - (1,041) 46,340 45,299 |
|---|---|---|
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 2023
| Prior 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 expenditure 9,985 1,659 Net incoming/(outgoing) resources before transfers (2,719) 1,678 Gross transfers between funds 294 (294) Net income/(expenditure) 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 2022 £ 10,587 16 10,603 615 11,029 11,029 11,644 (1,041) - (1,041) 46,340 45,299 |
|---|---|
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THE KAMBIA APPEAL
BALANCE SHEET
AS AT 31 MARCH 2023
| 2023 Notes £ Current assets Cash at bank and in hand 46,069 Net current assets Income funds Restricted funds 11 Unrestricted funds - general The financial statements were approved by the Trustees on 23 January 2024 S Lockyer T Smith Trustee Trustee |
£ 46,069 5,833 40,236 46,069 |
2022 £ 45,299 |
£ 45,299 |
|---|---|---|---|
| 8,519 36,780 |
|||
| 45,299 | |||
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
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 2023
2 Donations and legacies
| Unrestricted Restricted funds funds general 2023 2023 £ £ Donations and gifts 11,023 181 Grants receivable - 970 11,023 1,151 |
Total Unrestricted Restricted funds funds general 2023 2022 2022 £ £ £ 11,204 7,250 - 970 - 3,337 12,174 7,250 3,337 |
Total 2022 £ 7,250 3,337 |
|---|---|---|
| 10,587 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
3 Investments
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Interest receivable | 679 | 16 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
4 Raising funds
| Expenditure on raising funds Support costs |
2023 £ 1,246 1,246 |
2022 £ 615 |
|---|---|---|
| 615 |
5 Charitable activities
| Funding to | Funding to | |
|---|---|---|
| Kambia | Kambia | |
| 2023 | 2022 | |
| £ | £ | |
| Training - IPC (Coronavirus) & community midwives | 3,590 | 1,237 |
| Kambia operations - salaries | 567 | 714 |
| Kambia operations - miscellaneous | 583 | 230 |
| Kambia operations - telephony & internet | 511 | 644 |
| Kambia operations - travel costs | 1,426 | 2,065 |
| Kambia operations - printing & stationery | 286 | 290 |
| Funding transfer charges | 34 | 39 |
| Student support | 148 | 422 |
| Rokai PHU staff quarters | 1,986 | 3,832 |
| 9,131 | 9,473 | |
| Share of support costs (see note 6) | 32 | 32 |
| Share of governance costs (see note 6) | 1,674 | 1,524 |
| 10,837 | 11,029 | |
| Analysis by fund | ||
| Unrestricted funds - general | 7,099 | 9,370 |
| Restricted funds | 3,738 | 1,659 |
| 10,837 | 11,029 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
6 Support costs
| Support costs Governance costs £ £ Bank charges 32 - Website costs 276 - Insurance 444 - Bond membership 167 - Other costs 7 - Newsletter printing & distribution 352 - Independent Examiner fees - 1,674 1,278 1,674 Analysed between Expenditure on raising funds 1,246 - Charitable activities 32 1,674 1,278 1,674 |
2023Support costs Governance costs £ £ £ 32 32 - 276 233 - 444 382 - 167 - - 7 - - 352 - - 1,674 - 1,524 2,952 647 1,524 1,246 615 - 1,706 32 1,524 2,952 647 1,524 |
2022 £ 32 233 382 - - - 1,524 |
|---|---|---|
| 2,171 | ||
| 615 1,556 |
||
| 2,171 |
Governance costs include amounts payable to the independent examiner of £1,314 (2022: £1,194) for Independent Examination and £360 (2022: £330) 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:
| 2023 | 2022 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
10 Unrestricted funds
| Unrestricted funds | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Movement in funds | Movement in funds | |||||||||
| Balance at | Incoming | Resources | Transfers | Balance at | Incoming | Resources | Transfers | Balance at | ||
| 1 | April 2021 | resources | expended | 1 April 2022 | resources | expended | 31 March 2023 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Unrestricted funds | 39,205 | 7,266 | (9,985) | 294 | 36,780 | 11,702 | (8,345) | 99 | 40,236 |
11 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 | Movement in funds | Movement in funds | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Transfers | Balance at | Incoming | Resources | Transfers | Balance at | ||
| 1 April 2021 | resources | expended | 1 April 2022 | resources | expended | 31 | March 2023 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Grants - AGP2 (Training) | 2,781 | - | - | (2,781) | - | - | - | - | - | |
| Training - General | 3,061 | 2,886 | (1,237) | (289) | 4,421 | 970 | (3,590) | (97) | 1,704 | |
| Education support - Richard | ||||||||||
| Mansaray(RKW) | - | 370 | (365) | (5) | - | - | - | - | - | |
| Education support - Abbas(SL) | - | 57 | (57) | - | - | 150 | (148) | (2) | - | |
| Education Support - Salamatu Kamara (Liz | ||||||||||
| Holmes) | (55) | 24 | - | - | (31) | 31 | - | - | - | |
| Miscellaneous - MCHA | ||||||||||
| Supervision/Mentoring | 1,348 | - | - | 2,781 | 4,129 | - | - | - | 4,129 | |
| 7,135 | 3,337 | (1,659) | (294) | 8,519 | 1,151 | (3,738) | (99) | 5,833 |
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THE KAMBIA APPEAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Analysis of net assets between funds
| Unrestricted fund Restricted fund 2023 2023 £ £ Fund balances at 31 March 2023 are represented by: Current assets/(liabilities) 40,236 5,833 40,236 5,833 |
Total Unrestricted fund Restricted fund 2023 2022 2022 £ £ £ 46,069 36,780 8,519 46,069 36,780 8,519 |
Total 2022 £ 45,299 |
|---|---|---|
| 45,299 |
13 Related party transactions
During the year donations were received, without conditions from related parties of £1,130 (£2022: £Nil). There were no other related party transactions requiring disclosure (2022: None).
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