**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:
- 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**
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.
- 1 -
## **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
- 2 -
## **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
- 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
- 3 -
## **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.
- 4 -
## **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|
|---|---|
- 5 -
## **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|
|||||
- 6 -
## **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.
- 7 -
## **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|
- 8 -
## **THE KAMBIA APPEAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **3 Investments**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Interest receivable|679|16|
- 9 -
## **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|
- 10 -
## **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|**2023**Support 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.
- 11 -
## **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|
- 12 -
## **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).
- 13 -