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2021-06-30-accounts

Charity Registration No. 1174256

Company Registration No. 07818944 (England and Wales)

AWAMU

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2021

AWAMU

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Altin
W Teuna Van Rijn
P Walsh
Charity number 1174256
Company number 07818944
Registered office 3 East Point
High Street, Seal
Sevenoaks
Kent
TN15 0EG
Independent examiner Lee, Dicketts & Co
3 East Point
High Street, Seal
Sevenoaks
Kent
TN15 0EG

AWAMU

CONTENTS

Page
Trustees' report 1 - 10
Independent examiner's report 11
Statement of financial activities 12 - 13
Statement of financial position 14
Notes to the financial statements 15 - 26

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2021

The trustees present their annual report and financial statements for the year ended 30 June 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 Memorandum and Articles of Association , the Companies Act 2006 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 Awamu are, for the public benefit:

to relieve poverty to enable individuals to generate a sustainable income and be self-sufficient; to advance education; and to advance health;

in each case for the benefit of orphaned and/or vulnerable children and women (in particular, but not limited to, guardians of orphaned and vulnerable children) in Africa.

The main activities undertaken to further the charity’s purposes for the public benefit were:

  1. Education (supporting orphaned and vulnerable children to go to school)

  2. Health (HIV, hunger and violence)

  3. Economic development (skills training for guardians, vulnerable women and children)

  4. Emergency support for destitute and vulnerable families and Covid-19 relief

  5. Building the capacity of our Partners to be self-sufficient and grow impact in their community.

2020-21 was a challenging year for us and our partners in Uganda. It presented a huge increase in need for our work and emergency response due to C ovid -19, coupled with tight restrictions due to lockdown and shrinking funding opportunities for International Development.

The pandemic has caused a poverty surge which is already widening the gender poverty gap in the slums where we work – more young women and girls are experiencing violence, are missing out on their education and are being pushed further into extreme poverty than men.

Huge numbers of girls have been left vulnerable to gender-based violence, teenage pregnancy and early marriage. Thankfully our funders and our wonderfully generous supporters have helped us to respond to this dire situation.

We are very grateful to our incredible network of women community volunteers and peer educators who were able to help families and children who had no food, support families with access to life saving medication, keep children studying whilst schools stay closed.

And to our generous supporters - many of whom have been with us since the charity began - who donated to our emergency appeal, helped to make our online events a success and enabled us to be where we were most needed.

Masuliya - Florence Masuliya (pictured below), Executive Director of our Partner Tusitukirewamu Women's Group Bwaise network in Kawempe, Kampala, Uganda explains what your support means:

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

“ Awamu works with us to provide life-saving support, vital education and training to women and girls surviving violence. We could not do this work without Awamu. Our joint mission is to ensure that every last woman can rise up, have her voice heard .”

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Below we report on the progress of our education, health and skills training projects in a year of multiple strict lockdowns in Uganda and the UK. Our Covid-19 response work is cross cutting with our aims for education, health and economic development so we cover this within those sections rather than breaking them out separately.

Achievements and performance

Programmes

1. Education

Key achievements 2020-21:

Access to alternative learning

All schools closed in March 2020 as Uganda went into lockdown and have yet to reopen. Our biggest priority remained keeping the children we work with safe, supported and studying.

Children in Kawempe do not have access to alternative learning opportunities. Covid and the move towards online classes has widened inequality in education for children in the slums. The majority of families are struggling to feed themselves and cannot afford the cost of data or technology required to access online learning. We also found that girls in Kawempe have significantly less access to technology/internet & are less familiar with how it all works than their male counterparts.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

We started this financial year supporting ‘home learning’ by working with eight teachers from one of our partner schools (who were unemployed as all learning institutions were closed due to Covid), distributing learning packs to children in our programme and vulnerable girls identified within the community. Teachers marked their work and gave feedback.

As soon as government restrictions allowed we moved to real life classes – following safe standard operating procedures – we rented a space with suitably sized rooms and facilities and small groups met in shifts. Studies followed the curriculum in hope that when schools do reopen children will be promoted to their next grade rather than lose year. This way we were able to keep 119 girls and 59 boys studying throughout the year.

A safe space for learning and exploring teaching methodologies and creative learning

Within small groups, teachers found they had time to work with pupils in a way that they are not normally able to within large classes, even children with learning difficulties were more involved in classes, asking questions and achieving higher grades. What we have learnt from these classes is being developed into a bigger project to ensure girls who have been hit hardest by Covid-19 can catch up on their lost education.

"Children in our community can't afford to go online so I enjoyed leading these classes so much. Every day we started seeing very young girls being married off or doing risky business. We were determined to offer a safe space for children to come to. The classes are very different for me too – as each group is so small I can get to understand what each individual child needs from me to learn. Even the children who have been slow to learn before were able to thrive. I want lockdown to be over but I wish we could continue with what we have learnt here. As a Teacher its very satisfying to see your pupils grow – even under the circumstances caused by Covid ” Ollie Beatrice (pictured), Teacher, Outspan Primary School.

A community of women changing lives

Awamu continue to support the work of local Community Volunteers. As you will read, the work they deliver and their determination remains the key driver of change in the projects we support and their support has been a lifeline of thousands during lockdown.

This network of tenacious women seek out children who have been orphaned, abandoned or abused. They help vulnerable adults and children know and understand their HIV status, navigate the medical system adhere to their medication and never miss a hospital appointment.

They run counselling sessions and support groups. They disseminate information on health, women’s rights, child rights, sexual reproductive health and ensure children and vulnerable adults (including those in our education and skills training programmes) have access to and adhere to their medication (especially ARTs) because they know effective HIV treatment can help prevent new infections.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Many have themselves been through our economic empowerment training programmes, have started their own small businesses and have been trained as trainers. They have been using that knowledge and skills to mentor guardians, caregivers and young girls - who are struggling to survive lockdown - in starting viable income generating activities . Others have helped behind the scenes organising emergency food deliveries, making soap and masks for distribution.

Supporting survivors of violence

Under ‘normal’ circumstances child counsellors and our network of 30 ‘Peer Educators’ would lead one to one or peer group sessions where youth were freely able to discuss topics that affect them and receive information on many subjects including sexual reproductive health, rights, bullying and negotiation skills.

During lock down, they’ve pivoted their focus to supporting survivors of violence including child mothers. Over 60% of girls living in the slums of Kampala experienced sexual violence during the country lockdown due to Covid-19. The surge in sexual violence against children accounts for more than 50% of early pregnancies among girls in slums, which in turn is leading to the birth of another problem of children having children.

Child mothers face huge stigma and shaming which stops them accessing life-saving pre and post-natal care, returning to school and destroys their social status.

136 girls aged between 12-19 were directly supported by the team to access psycho social support and counselling, post rape care and get legal aid.

More than 355 children took part in group support sessions ( 330 girls and 25 boys) . They also helped distribute 6 months supply of sanitary pads and soap to more than 650 vulnerable girls. Picture above: Girl survivors of sexual violence in a groups counselling session.

How your support saves lives

2. Health

Key achievements:

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Restrictions on movement due to Covid-19 limited access to healthcare causing many to become sick. The objective of all health programmes in this period was to directly improve the health and wellbeing of school aged children and their carers in the poorest zones throughout Kawempe.

Community Health Outreach

Community Volunteers took the lead on our post lockdown community health outreach programme in partnership with Kawaala Health Center (a government health centre that provided Health Workers and medication to treat and prevent opportunistic diseases) and Uganda Health Market Group who also provided medication to treat opportunistic diseases,

With support from Fonthill Foundation and Kilpatrick School we provided infrastructure (chairs and tents), volunteers provided community engagement and counselling and referring for testing).

The team did exceptionally well at engaging the community and more than 8,628 were reached, treat and referred through seven major community health outreaches. Helping to reduction in number of Covid-19 related cases, improving maternal and infant health and ensuring children would be healthy to return to school when they reopen.

Access to women and girl friendly healthcare (drop in at office)

As well as restrictions on movement limiting access to healthcare, many of the women and girls we work with face discrimination and fear shaming at public health facilities. This includes child mothers, sex workers, adolescents with STIs, pregnant women with HIV, girls who have experienced sexual violence.

The team host a nurse/professional healthcare worker in the office two days a week. More than 1,400 women and girls have been able to access sexual reproductive healthcare and family planning. This will become a model for future health innovation projects for women and youth.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

3. Economic development/skills & business training

Key achievements:

Economic empowerment for girls during lockdown

Multiple and extended lockdowns in Uganda have pushed families in the slums further into extreme poverty. 50% of the total loss of income and closure of businesses due to Covid-19 in Uganda happened in Kampala city within the informal SMEs sector which is dominated by women & young girls.

This has left women and girls in the slums especially vulnerable as they are more often responsible for feeding their families and exposed to high levels of households involved in sex work.

At the end of February 2020, response to the changing situation, we had to pause our training courses and close workshops and classrooms until it is safe to be reopen. Yet we knew that this training would be more vital than ever in helping children and guardians recover from both the economic and psychological impact that lockdown has had.

We worked closely with our partners to look at the needs of their community to design a programme that would not put recipients or community volunteers at further risk. With support from Fonthill foundation we were able to increase our workshop spaces and - by reducing capacity and adhering to the safe, standard operating procedures laid out by government - we were able to gain permission to reopen our workshops and continue tailoring courses. In this period, we trained 70 girls and 40 women in our intensive tailoring course.

Covid response: Rapid income generation

In response to dire situation being caused for girls by Covid. Community Volunteers are running a series of rapid business training courses that are designed to arm girls with skills to survive through lockdown. The 2-3 days courses focus on how to start a business that doesn’t require large start-up costs and, if done correctly, can give a quick profit (snack making, soap making).

The aim of this training is to reduce girls’ vulnerability to early marriage, unwanted pregnancy, sex work and violence by giving them ways to support themselves and their families. 325 girls at high risk of HIV (between ages the ages of 10-24) received training and start up materials.

Wotaali Elizabeth, 18 (pictured below) opening up her own saloon and tailoring shop.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

“I was in shock after experiencing being attacked by my boyfriend during the first lockdown. When I ran from him I fear of my life I went straight to the only safe place I could think of – Tusitukirewamu’s office. After I left him I was staying in a shelter. Going to the Awamu training course everyday gave me hope. The team counselled me and showed me that I could survive and even achieve my dreams.”

After training, Elizabeth took a loan from our revolving fund (savings and credit scheme) to start-up her own saloon and tailoring shop. She can now support herself and she saves more than 500 UGX £1.20 a day to pay back her loan.

More than 7,000 women and girls, and 55 men and boys have received practical skills and business training since we started this programme in 2017.

Deepening our understanding

In February 2021 we commissioned a situation analysis ‘A study on the social economic situation of Kawempe divison’. With the following objectives:

The report generated issues and recommendations for increased access to social and economic services by the urban poor in the slums of Kawempe Division. This study informed our response for the last half of this period but in the main is informing our strategy and programme review and development in 21-22 period.

Fundraising

Key achievements:

The trustees are happy to report that the organisation is in a stable financial position. The activities outlined below have helped us to meet our objective to retain levels of income and protect our ability to support vulnerable children during the pandemic. We are satisfied to have hit our income targets especially in light of the global pandemic.

Our main fundraising activities:

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Events and risk management : The income from Together Festival 2020 falls into this year under review. The event is housed within Together Festival Limited (09919482) and profits are then donated over to Awamu in the following weeks once income and expenditure is finalised. Awamu holds 100% of the shares directly and Together becomes its formal trading subsidiary. However, as the event was held online, the majority of funds donated over the festival weekend where given through a Just Giving fundraising page and received directly by Awamu.

We’re grateful for everyone who contributed time and energy for making Together House party 2020 and 2021 such moving and impactful events, and a special thanks to our friends at Purple Radio for hosting us.

In memory giving: We would love to thank the family and friends of Mike Walsh and Nansamba Kyegombe for their incredible support.

Funds raised in Nansamba’s name will be used to create opportunities for vulnerable girls hit hardest by Covid to return to school when they reopen. These funds have been designated and will be spent in line with the planned project.

Financial review

All income derived from donations and grants this year have been applied to grant funding activities with income streams now represented by both restricted and unrestricted funding. The charity continues to spend funds designated for education and vocational skills training in line with the 7 year project planned.

At the year-end there has been a net reduction to funds of £175. Total closing fund balances now stand at £42,924.

The trustees remain satisfied as to the performance of the charity, and in particular are comfortable that as the charity develops and matures, the year-end reserves will be brought into a position to meet the Educational Reserves and other reserves policies set out below and the 2020/21 financial results support this viewpoint.

The organisation’s limited cost base leads the trustees to consider that further undesignated reserves continue to not be required to be held to any substantial degree, however they acknowledge that it is prudent to cushion against an unforeseen and significant drop in funding, and thus intend to develop reserves other than those set aside for education to a level sufficient to cover 12 months of non-education funding. This is in addition to the designated Educational Reserves.

Commitment to the children in our E ducation P rogramme (education reserves)

As so few children in Uganda are able to complete their education on time, or at all, we made a commitment to those already in our programme to support them from primary through to secondary (where they are able to obtain the grades) rather than take on many more children and risk not raising sufficient funds.

Our reserves policy - in addition to the overheads reserve noted above - is to aim to hold and to maintain sufficient unrestricted funds to cover the anticipated costs of our E ducation P rogramme for one year of school fees, to ensure we can meet our commitment and obligations to the children already enrolled in the E ducation P rogramme.

T he reserves policies are reviewed by the trustees on an ongoing basis and the trustees will continue to monitor the reserves position closely.

The trustees have assessed the major risks to which the charity is exposed, and as noted previously are focussed on ensuring that a wide range of funding options are available to the organisation, mitigating its reliance on particular income streams that might suffer a reduction for one reason or another. They also acknowledge that investment is required both within Awamu and its partners to build capacity to apply for, manage and deliver large scale projects, and have greater impact for women and girls in the slums. This will be a key part of review and strategy in the coming 0-3 years.

Regular review and auditing of our strategic partners in project delivery is undertaken, mitigating exposure on that front so far as is possible.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Plans for future periods

Looking forward

The coronavirus pandemic has had, and will continue to have, a devastating impact on the lives of children, and in particular girls.

Building on what we have learnt from our situation analysis review and the activities reported on, we will form new strategies with our partners around priority areas listed below with the overall objective of consolidating our resources to strengthen our growth and impact in the communities we work with:

Structure, governance and management

The charity is a registered charity (Registration Number 1174256) and a company limited by guarantee (Registration Number 07818944) and as a charity (Registration Number 1174256), originally incorporated on 21 October 2011.

On the 14 August 2017, Awamu converted from a Community Interest Company (CIC) to a registered charity. This was done to maximise our ability to raise funds and offer tax efficient ways of giving to our supporters. Awamu CIC had already assumed the structure of a charity, under a board of Directors (who met regularly) who then became trustees.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

C Altin

W Teuna Van Rijn

P Walsh

Trustees are appointed with a view to ensuring that Awamu has a variety of experience including international development, business management, finance and fundraising. Periodically, we undertake a skills audit to identify areas where additional experience would be useful; the results of this exercise influence the appointment of new trustees. The board in consultation with the management undertakes the appointment of new trustees. All new trustees are provided with a comprehensive induction information pack and other relevant training so as to ensure that all trustees have an appropriate understanding of our responsibilities and the background to the current activities and key management issues of the organisation. They are also given the opportunity to visit programmes in Uganda and take part in UK based activities.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

Qualifying third party indemnity provisions

The Board meets at least four times a year and is responsible for the overall direction of the charity and for core strategic policies, having regard to the advice of the trustees and other stakeholders including our partners and beneficiaries.

Where appropriate, we establish additional smaller committees whose membership is constituted of selected trustees with delegated authority from the full board to undertake detailed reviews, analysis or policy or programme development in conjunction with members of the management team and to report back findings and recommendations to the full board.

The management team leader responsible for the day to day running of the organisation is Emma Scullion.

Awamu is based in the United Kingdom in London, and we have a long-term partner in Uganda – T usitukirewamu (TWG) , where projects are implemented.

The management team leader is responsible for the day to day running of the charity within the framework of clearly delegated powers and responsibilities agreed by the trustees. Strategic direction, operational plans and budgets are discussed and prepared jointly with the management team leader, partners in Uganda and the trustees.

Additionally, decisions of a strategic nature are discussed with the trustees to agree on actions and to shape and direct management thinking.

Our partner organisation is a locally registered NGO operated and managed by their own boards.

We share a common vision, mission and values as well as a commitment to adhering to mutually agreed policies and operating procedures. The senior management of Awamu and our partner operate as an ‘International Management Team’, meeting weekly to review progress and other matters arising.

These close relationships are an effective conduit for ensuring the efficient and effective delivery of programmes that meet the Charity's objectives, the trustees' and management's strategy.

This report provides full information about Awamu’s aims, activities and achievements. We consider that this information demonstrates the clear benefits to our beneficiaries (and through them to wider sections of the public in Uganda, Africa) arising from our work.

The trustees' r eport was approved by the Board of Trustees.

.............................. W Teuna Van Rijn Trustee

Date: 24th March 2022

AWAMU

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AWAMU

We report to the trustees on our examination of the financial statements of Awamu (the charity) for the year ended 30 June 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, We report in respect of our examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We 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.

Lee, Dicketts & Co

3 East Point High Street, Seal Sevenoaks Kent TN15 0EG

24 March 2022 Dated: .........................

AWAMU

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2021

Current financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general d esignated
2021
2021
2021
Notes
£
£
£
Income from:
Donations and legacies
2
45,740
5,061
-
Charitable activities
3
-
-
12,938
Total income
45,740
5,061
12,938
Expenditure on:
Raising funds
4
491
-
-
Charitable activities
5
49,040
1,445
12,938
Total resources expended
49,531
1,445
12,938
Net expenditure for the year/
Net movement in funds
(3,791)
3,616
-
Net expenditure for the year/
Net movement in funds
(3,791)
3,616
-
Fund balances at 1 July 2020
35,874
7,225
-
Fund balances at 30 June 2021
32,083
10,841
-		 Total
2021
£
50,801
12,938
63,739
491
63,423
63,914
(175)
(175)
43,099
42,924		 Total
2020
£
54,279
16,752
71,031
493
72,586
73,079
(2,048)
(2,048)
45,147
43,099

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

AWAMU

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2021

Prior financial year

Unrestricted Unrestricted
Restricted
funds
funds
funds
general d esignated
2020
2020
2020
Notes
£
£
£
Income from:
Donations and legacies
2
54,279
-
-
Charitable activities
3
130
-
16,622
Total income
54,409
-
16,622
Expenditure on:
Raising funds
4
493
-
-
Charitable activities
5
54,519
1,445
16,622
Total resources expended
55,012
1,445
16,622
Gross transfers between funds
2,908
(2,908)
-
Net expenditure for the year/
Net movement in funds
2,305
(4,353)
-
Fund balances at 1 July 2019
33,569
11,578
-
Fund balances at 30 June 2020
35,874
7,225
-		 Total
2020
£
54,279
16,752
71,031
493
72,586
73,079
-
(2,048)
45,147
43,099

AWAMU

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2021

Notes
Fixed assets
Investments
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
Designated funds
16
General unrestricted funds		 2021
£
625
460
45,785
46,870
(4,046)
10,841
32,083		 £
100
42,824
42,924
42,924
42,924		 2020
£
625
15,307
30,268
46,200
(3,201)
7,225
35,874		 £
100
42,999
43,099
43,099
43,099

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2021.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 24th March 2022

..............................

W Teuna Van Rijn Trustee

Company Registration No. 07818944

AWAMU

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting policies

Charity information

Awamu is a private company limited by guarantee incorporated in England and Wales. The registered office is 3 East Point, High Street, Seal, Sevenoaks, Kent, TN15 0EG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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 unless the funds have been designated for other purposes.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in notes to the financial statements.

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

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Turnover is measured at the point of receipt of the consideration received or receivable and represents amounts receivable for goods provided in the normal course of business .

1.5 Resources expended

The accruals basis is applied to all expenditure.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting policies

(Continued)

Expenditure has been allocated according to the Statement of Recommended Practice "Accounting and Reporting by Charities" and is shown under the appropriate sub-heading. Items of expenditure which involve more than one charitable activity , are allocated appropriately between the charitable activities involved on the basis of estimates made by the charity's management.

1.6 Fixed asset investments

Fixed asset investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and a ny impairment losses or reversals of impairment losses are recognised immediately in net income/ (expenditure) for the year .

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs .

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Basic financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any loss arising from impairment are recognised in the profit and loss account in other administrative expenses.

2 Donations and legacies

Unrestricted Unrestricted Total Unrestricted
funds
funds		 funds
general d esignated general
2021
2021		 2021 2020
£
£		 £ £
Donations and gifts 45,740
5,061		 50,801 54,279

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

3 Charitable activities

Sales within charitable activities
Grants receivable for charitable activities
Analysis by fund
Unrestricted funds - general
Restricted funds		 2021
£
-
12,938
12,938
-
12,938
12,938		 2020
£
130
16,622
16,752
130
16,622
16,752

4 Raising funds

Unrestricted Unrestricted
funds funds
general general
2021 2020
£ £
Fundraising and publicity
Other fundraising costs 491 390
Trading costs
Other trading activities - 103
491 493

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2021

5 Charitable activities

Education
£
Grant funding of activities (see note 7)
41,295
Share of support costs (see note 8)
589
Share of governance costs (see note 8)
373
42,257
Analysis by fund
Unrestricted funds - general
40,812
Unrestricted funds - designated
1,445
Restricted funds
-
42,257		 Health
Economic
development
Emergency
response
£
£
£
489
5,280
14,915
7
75
213
4
48
135
500
5,403
15,263
500
2,030
5,698
-
-
-
-
3,373
9,565
500
5,403
15,263		 Total
2021
Education
Economic
development
Emergency
response
£
£
£
£
61,979
45,785
7,787
16,099
884
798
136
281
560
1,117
190
393
63,423
47,700
8,113
16,773
49,040
46,255
1,331
6,933
1,445
1,445
-
-
12,938
-
6,782
9,840
63,423
47,700
8,113
16,773		 Total
2020
£
69,671
1,215
1,700
72,586
54,519
1,445
16,622
72,586

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

6 Description of charitable activities

Education

Education support is provided to allow orphaned and vulnerable children to go to school. Support includes paying tuition fees, providing uniforms and materials to go to school and supporting the work of trained child counsellors in our Education Programmes.

Health

Support within the community for health activities includes the work of Community Volunteers who help orphaned, abandoned or abused children. They help vulnerable adults and children with referrals for HIV testing and access to ARTs, family planning, counselling sessions and support groups. The provision of community food gardens both helps with hunger and provides a source of enterprise. Volunteers provide child protection and help gender based violence by developing approaches for logging and referring reports of violence, and filing National Identification forms to ensure children enrol to school, and prevent child labour and forced underage marriages.

Economic development

Economic development activities provides skills training for guardians, vulnerable women and children. There is real success amongst being part of this skills training programme allowing guardians to start saving money for their and their dependents futures, together with passing on these shared skills within the community to help all find a way out of poverty.

Emergency response

Help is provided in local emergency situations. This provides emergency responses for destitute families in our communities where situations arise either from natural disasters or violence which may leave community members losing all their processions or children left orphaned. Replacement of clothing,bedding and food is provided. Trauma support counselling can be offered together with introduction to our education programme.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

7 Grants payable

Education
£
Grants to institutions (5 grants):
TWG
41,295
MAWDA
-
41,295		 Health
Economic
development
Emergency
response
£
£
£
489
5,280
14,915
-
-
-
489
5,280
14,915		 Total
2021
Education
Economic
development
Emergency
response
£
£
£
£
61,979
26,338
7,787
12,602
-
19,447
-
3,497
61,979
45,785
7,787
16,099		 Total
2020
£
46,727
22,944
69,671

Our long-term partner in Uganda –Tusitukirewamu (TWG) is a Uganda registered NGO (Reg no. INDR154764515NB).

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

8 Support costs

Support
costs
Governance
costs
£
£
Computer and website
334
-
Bank charges and
PayPal fees
421
-
Office costs
116
-
Sundry expenses
13
-
Accountancy
-
510
Legal and professional
-
50
884
560
Analysed between
Charitable activities
884
560		 2021
Support
costs
Governance
costs
£
£
£
334
35
-
421
135
-
116
1,032
-
13
13
-
510
-
510
50
-
1,190
1,444
1,215
1,700
1,444
1,215
1,700		 2020
£
35
135
1,032
13
510
1,190
2,915
2,915

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 - -

There were no employees whose annual remuneration was more than £60,000.

11 Fixed asset investments

Other
investments
Cost or valuation
At 1 July 2020 & 30 June 2021 100
Carrying amount
At 30 June 2021 100
At 30 June 2020 100

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

11
Fixed asset investments
Other investments comprise:
Notes
Investments in subsidiaries
19
12
Stocks
Raw materials and consumables
Finished goods and goods for resale
13
Debtors
Amounts falling due within one year:
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Trade creditors
Amounts owed to subsidiary undertakings
Other creditors
Accruals and deferred income		 (Continued)
2021
2020
£
£
100
100
2021
2020
£
£
275
275
350
350
625
625
2021
2020
£
£
460
15,307
2021
2020
£
£
510
-
960
625
2,066
2,066
510
510
4,046
3,201

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

15 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 Balance at Incoming Resources Balance at
1 July 2019 resources expended 1 July 2020 resources expended 30 June 2021
£ £ £ £ £ £ £
'Skills for education' programme - 6,782 (6,782) - 3,373 (3,373)
-
'Covid emergency response' programme - 9,840 (9,840) - - - -
'Covid emergency recovery' programme - - - - 9,565 (9,565)
-
- 16,622 (16,622) - 12,938 (12,938)
-

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given.

In this case the funds were given by Fonthill Foundation for the following purposes:

‘Skills for education’ programme: Directly improving the social economic status of vulnerable and orphaned children and their guardians (parent, grandmother or caretaker) through vocational education and skill training to improving enrolment and retention at school. Removing the barriers to learning for more than 480 children (ensuring guardians can contribute to school fees, children don’t feel a burden to their career and have funds to support themselves and children are healthy not hungry and can concentrate in class).

‘Covid emergency response’ programme: Emergency food for 2,800 vulnerable children and their families. Healthier children will be able to return to school and catch up on their education faster when schools are re-opened.

'Covid emergency recovery' programme: Adapting learning spaces and outreach work to protect vulnerable pupils.

Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

16 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Balance at
1 July 2019 resources expended 1 July 2020 resources expended 30 June 2021
£ £ £ £ £ £ £ £
Donation income - education and vocational skills
training 11,578 - (1,445) (2,908) 7,225 - (1,445)
5,780
In memory giving - Nansamba Kyegombe - - - - - 5,061 - 5,061
11,578 - (1,445) (2,908) 7,225 5,061 (1,445)
10,841

The trustees have decided to ensure the most vulnerable children in the poorest slum areas of Kampala, Uganda, gain the education and skills that are vital to their future.

Designated funding is being used on a much greater skills training project and to provide support to five vulnerable children in the transition to secondary school education. This includes provision for school and exam fee funding, school uniforms and stationery equipment.

This project is proposed to run for 7 years. Of the funding received £10,115 has been specifically designated for this project with an annual spend of £1,445. The remaining balance was transferred to unrestricted funds for use in the charity's other activities last year.

Funds raised in memory of Nansamba Kyegombe will be used to create opportunities for vulnerable girls hit hardest by Covid, to return to school when they reopen. These funds have been designated for girls education and will be spent in line with the project planned.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

17
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
Fund balances at 30 June 2021 are represented
by:
Investments
100
-
-
Current assets/(liabilities)
31,983
10,841
-
32,083
10,841
-		 Total
Unrestricted
funds
Designated
funds
Restricted
funds
2021
£
£
£
£
100
100
-
-
42,824
35,774
7,225
-
42,924
35,874
7,225
-		 Total
2020
£
100
42,999
43,099

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021

18 Related party transactions

There were no disclosable related party transactions during the year (2020 - none) however the trustees draw attention to the income received from its trading subsidiary Together Festival Limited as detailed in the Trustees' Report.

19 Subsidiaries

These financial statements are separate charity financial statements for Awamu.

Details of the charity's subsidiaries at 30 June 2021 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
Together Festival Limited England & Music festival Ordinary 100.00
Wales shares