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← Awamu

2022-06-30-accounts

Charity registration number 1174256

Company registration number 07818944 (England and Wales)

AWAMU

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

AWAMU

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees W Teuna Van Rijn
J Rugambwa
J Baker Nabwire
M Dennis
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

(Appointed 24 May 2022) (Appointed 24 May 2022) (Appointed 20 January 2023)

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 - 27

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2022

The trustees present their annual report and financial statements for the year ended 30 June 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 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.

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Dear Friend, I want to start with a thank you to our wonderful family of supporters. As a small charity each and every one of you means a lot and we are incredibly grateful for you choosing to support us.

I am proud to have joined Awamu as Chair of Trustees in May 2022. I’m able to comment on the work that took place during 2021-22 because I have seen the transformational impact of Awamu’s support on women and children in the slums of Kampala for myself.

This year has been pivotal in the life of Awamu as an organisation. A period of change and investment in strengthening our own and our partners' structures including fundraising, safeguarding, monitoring and evaluation, financial reporting amongst other systems and processes. We have a clear focus to grow our impact and forge forward with our plans to reverse the impacts that Covid and lockdown have had on the communities we work with, especially young women and girls.

This investment of time and resources is already paying off. Although it does not show here in our 2021-22 accounts, our small but dedicated and hardworking team of volunteers have worked tirelessly to secure new partnerships and grants to support our vital work with vulnerable girls including our largest grant to date - 150,000 euros from L’Oréal Fund for Women.

Our colleagues in our long-term partner projects in Uganda have worked tirelessly with their communities to deliver lifesaving services to the most vulnerable. We cannot end a year without mentioning our heroes - our Community Volunteers, peer mentors, peer educators and foster mothers. Their energy, passion and experience are the alchemy that turns your funds into life-changing impact. Their support is the difference between life and death for so many. We celebrate their commitment and determination with deep gratitude.

We hope you enjoy reading our Annual Report 2021-22. We are indebted to your generosity and trust to continue to deliver high quality, impactful projects for communities in the slums.

On behalf of everyone at Awamu and long-term partners, thank you.

Joyce Nabwire, Chair of Trustees

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

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

Achievements and performance

All our projects are led by the experiences and needs of the women and girls we work with. We listen to their needs and what they want the solutions to be. Our projects are cross-cutting. Together - education, healthcare and skills training - bring about long-lasting change in the lives of young women and girls.

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

  1. Education

  2. Health

  3. Economic empowerment

  4. Emergency support for destitute and vulnerable families

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

Hameria, now 20, joined our education programme when she was 7 years old. She shares the secrets of her success and how we helped her develop into an ambitious woman with a flair for business

“If I hadn’t had the opportunity to join school at P3 as part of the Awamu education programme, I don’t know what would have happened to me. I reflect on the situation I was in then and I am thankful for Awamu creating that turning point.''

''I don’t know what would have happened to me if I hadn't got the opportunity to go back to school with Awamu's support.''

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“When I was around 12 years, I received my first training in business from Awamu. I began making cakes to take into school and sell to my fellow students. This turned into a little business that helped me to buy things I needed. It made me feel independent which I liked."

“After my exams I didn’t have the money to go to university. With the business planning skills, I learnt from Awamu – I researched my market. When I was younger, I wanted so much to be a doctor or a midwife, something that makes me interact with people and help them solve a problem they had, so one of the things that pushed me to start this business of Herbal Medicine was my passion to help people. And it’s grown, I now employ seven people to help with distribution and selling."

“My vision is to grow my business so I can share these skills I have learnt. I want to give other girls the opportunity to become independent women too". Hameria. Photo: Hameria in her shop.

It’s incredible to see how your support is helping girls like Hameria succeed. Thank you.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

Programmes

1. Education

Key achievements 2021-22:

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Our crossing cutting programmes are designed to keep girls in school and build resilience.

“Using the computer has helped me with my studies and to run my own business. My mum’s business was destroyed by flash flooding. Awamu helped us restart but then lockdown meant she had to close. We struggled a lot for food. I went to Awamu’s classes whilst schools were closed and we got food from the team which helped us. After some training in starting a small business I took time to observe what other small businesses seemed to do well and I decided on shoes. Around the same time Kampala City Council were clearing the streets of hawkers – people are no longer allowed to sell their things on the street. I borrowed some startup capital, I started with just a few shoes but I took orders for different styles and sizes. I then order the shoes online. I stay in touch with my customers using WhatsApp so I don’t need to be on the street selling. I use the money to support myself, my Mum and siblings. I do it at the weekends and after school so I can complete my schooling. I wouldn’t have been able to stay in school if I didn't have this business. Thank you'' Zaharah. Photo: Zaharah with a happy customer looking at her stock online

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

2. Health

Key achievements:

Supporting survivors of violence

Rose. " I felt like everyone blamed me. I just wanted to die ”. Rose was 11 years old when she was attacked on her way home from school.

More than 60% of girls living in the slums of Kampala experienced sexual violence during lockdown and that number is continuing to grow. Girls are missing out on life-saving post rape, pre & post-natal care due to fear, stigma and lack of money.

In this period, the team supported more than 708 girls who had experienced sexual violence with psychosocial support and counselling, post rape care and connecting them to legal support.

The services currently provided from our partners office in Braise are unique in the slums and a lifeline for girls who have nowhere else to turn .

But with the numbers needing support growing, the service we can offer from this small space is under strain. And with so many people coming and going for meetings and training, it's simply not safe to continue this work from the office.

Looking forward, a key part of our new strategic plan is to expand our vital services so we can offer support to more women and girls. We are focused on raising funds to open our new ‘Nansamba Safe Haven’. The Haven will be a safe house for girls escaping violence. Much more than a roof over girls’ heads, it’s where our specialist staff will provide residents with the building blocks, they need to begin a new life, free from fear.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

3. Economic development/skills & business training

Key achievements:

Resilient and sustainable businesses to keep girls in school

The aim of these rapid 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. 356 girls at high risk of HIV (between the ages of 10-24) received training and groups received start-up materials.

More than 7,533, have received practical skills and business training since we started this programme in 2017.

Building capacity and resilience of our partners

One of Awamu’s key goals as an organisation is to ‘shift the power’ to our long-term grassroots partner Tusitukirewamu. Building their skills and capacity and investing resources and support to help them become a resilient, financially sustainable and independent organisation, empowered to use their expert, local knowledge to make decisions about how they work, how they design programmes and who they are accountable to. It’s also vital that we support Tusitukirewamu to build sustainable, local income streams, to diversify their funding base.

This year, as part of our strategic plan to grow our impact and income, we have invested time and resources to help Tusitukirewamu (our long-term partner) develop a new strategic plan & resource mobilisation strategy, with a focus on developing their own income streams. We’ve also supported them to strengthen their policies and procedures including finance, M&E and safeguarding and child protection and engage a new advisory board.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

Fundraising

Key achievements :

Income continued to be generated from a broad and diverse range of sources including both new and existing donors, supporters and corporate partners.

The activities outlined below have helped us to meet our objective for this year. Our main fundraising activities:

Events and risk management : The income from Together Festival 2021 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 is its formal trading subsidiary. However, as the event was held online, the majority of funds donated over the festival weekend were 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 2021 such moving and impactful events, and a special thanks to our friends at Purple Radio for hosting us.

Investment will continue in 2022-23, specifically in income-generating activities to support our ambitious growth plans.

Achieving long term financial sustainability

Our new strategy is supported by an ambitious growth plan, with the aim of increasing our annual income to > £300,000 by 2025 in order to meet our objectives of ensuring vulnerable girls in the slums get access to the support and services they need.

We have developed a bold and exciting fundraising plan to harness new opportunities offered by the new strategy, whilst building our financial sustainability and income growth year on year to meet our commitment to our new programmes.

To achieve this, we have invested in support from expert consultants in several key areas - capacity building and training for our partners in Uganda (support and development of their new vision/strategy, development of new policies and processes for safeguarding, whistleblowing and strengthening financial processes, M&E and support and training for programme planning and proposal writing). And within Awamu we have invested in ongoing support to build a trust fundraising programme to respond to opportunities through the new strategy.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

As described elsewhere, 2021-22 was very much a transition year for the charity. The fundraising budget set for 2021-22 reflected this investment (£2,894) with an overall deficit built into the annual plan. Having a lead gift and a number of funding agreements already in place, plus sight of the finances for 2022-23, the trustees are more than confident that we are on track to hit our targets in the next financial year.

Financial review

As mentioned in the section above, our income position at the year-end shows a deficit, which was planned for and relates to investments made within the year for future income growth. At year end reserves are £7,672 with a £35,252 reduction. However, we began the year with a solid reserves position to meet our commitment to our ongoing programmes in this year. Recognising the need to grow to serve more people, the Board of Trustees chose to invest early in building capacity within Awamu and our partner organisations to ensure that the charity would have momentum going into our new strategic plan. This strategy is already bearing fruit, the Trustees remain satisfied as to the performance of the charity and are confident that we are on track to hit our ambitious target to more than double our income in 2022-23 to advance our new strategic objectives.

Although it does not show here in our 2021-22 accounts, we have worked tirelessly to secure new partnerships and grants to support our vital work with vulnerable girls including securing our largest grant to date - 150,000 euros from L’Oreal Fund for Women

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

Commitment to the children in our Education Programme (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 is to aim to hold and to maintain sufficient unrestricted funds to cover the anticipated costs of our Education Programme for one year of school fees, to ensure we can meet our commitment and obligations to the children already enrolled in the Education Programme.

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 this year, however they acknowledge that as we move into large grant funded projects it is prudent to cushion against an unforeseen issues and cushion against significant drop in value of the pound. Thus, intend to develop reserves other than those set aside for education to a level sufficient to cover 3-6 months of non-education funding.

The 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 focused 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. Last year we acknowledged that investment was 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 has formed a key part of our strategic objectives for the next few years and activities that have taken part this year.

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 2022

Plans for future periods

During 2021-22 we finalised the development of our strategy for the next three years. We based this on an indepth situation analysis within the communities we work with and evidence of our impact in recent years.

The main themes are new and innovative ways to:

Our plans for the next three years are being shaped by our strategic goals, including a new impact framework to monitor whether we are on track. As a high-level summary, we plan to:

Structure, governance and management

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

On the 14 August 2017, Awamu converted from a Community Interest Company (CIC) to a registered charity.

At the end of this year we said farewell to Christina Altin, who served as a trustee for 3 years. Her counsel and support have been vital in helping to focus our new vision.

We have strengthened our board with several new trustees joining us in May 2022. All new members have spent time working with our partners in Uganda at various points in their professions and are passionate about our work in the slums. They all bring new areas of expertise that will help us deliver our strategic plan including monitoring and evaluation, gender-based violence, education, healthcare and women and children’s rights.

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 (Resigned 1 July 2022) W Teuna Van Rijn P Walsh (Resigned 20 January 2023) J Rugambwa (Appointed 24 May 2022) J Baker Nabwire (Appointed 24 May 2022) M Dennis (Appointed 20 January 2023)

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

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.

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 – Tusitukirewamu (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.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

The trustees' report was approved by the Board of Trustees.

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W Teuna Van Rijn Trustee Date: 14/03/2023

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 2022.

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

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20/03/2023 Dated: .........................

AWAMU

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022

Current financial year
Unrestricted Unrestricted
Restricted
funds
general
funds
designated
funds
Notes
2022
£
2022
£
2022
£
Income from:
Donations and legacies
2
42,324
-
-
Charitable activities
3
185
-
3,500
Investments
4
1
-
-
Total income
42,510
-
3,500
Expenditure on:
Raising funds
5
2,894
-
-
Charitable activities
6
68,362
6,506
3,500
Total expenditure
71,256
6,506
3,500
Net expenditure for the year/
Net movement in funds
(28,746)
(6,506)
-
Fund balances at 1 July 2021
32,083
10,841
-
Fund balances at 30 June 2022
3,337
4,335
-		 Total
2022
£
42,324
3,685
1
46,010
2,894
78,368
81,262
(35,252)
42,924
7,672		 Total
2021
£
50,801
12,938
-
63,739
491
63,423
63,914
(175)
43,099
42,924

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 2022

Prior financial year

Unrestricted Unrestricted
Restricted
funds
general
funds
designated
funds
Notes
2021
£
2021
£
2021
£
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
5
491
-
-
Charitable activities
6
49,040
1,445
12,938
Total expenditure
49,531
1,445
12,938
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)
43,099
42,924

AWAMU

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2022

Notes
Fixed assets
Investments
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
Designated funds
17
General unrestricted funds		 2022
£
625
-
10,351
10,976
(3,404)
4,335
3,337		 £
100
7,572
7,672
7,672
7,672		 2021
£
625
460
45,785
46,870
(4,046)
10,841
32,083		 £
100
42,824
42,924
42,924
42,924

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 2022.

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 14/03/2023

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W Teuna Van Rijn

Trustee

Company registration number 07818944

AWAMU

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

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 amounts 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 2022

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 any 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 Unrestricted Total
funds funds funds
general general designated
2022 2021 2021 2021
£ £ £ £
Donations and gifts 42,324 45,740 5,061 50,801

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

3 Charitable activities

Sales within charitable activities
Grants receivable for charitable activities
Analysis by fund
Unrestricted funds - general
Restricted funds		 2022
£
185
3,500
3,685
185
3,500
3,685		 2021
£
-
12,938
12,938
-
12,938
12,938
4
5		 Investments
Unrestricted
Total
funds
general
2022
2021
£
£
Interest receivable
1
-
Raising funds
UnrestrictedUnrestricted
funds
funds
general
general
2022
£
2021
£
Fundraising and publicity
Other fundraising costs
2,870
491
Trading costs
Other trading activities
24
-
2,894
491

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

6 Charitable activities

Education
£
Grant funding of activities (see note 8)
49,869
Share of support costs (see note 9)
788
Share of governance costs (see note 9)
1,403
52,060
Analysis by fund
Unrestricted funds - general
45,554
Unrestricted funds - designated
6,506
Restricted funds
-
52,060		 Health
Economic
l
Emergency
Capacity
£
deve opment
£
response
£
building and
training
£
1,540
14,301
3,272
1,136
24
226
52
5,188
43
402
92
32
1,607
14,929
3,416
6,356
1,607
11,429
3,416
6,356
-
-
-
-
-
3,500
-
-
1,607
14,929
3,416
6,356		 Total
2022
£
70,118
6,278
1,972
78,368
68,362
6,506
3,500
78,368		 Total
2021
£
61,979
884
560
63,423
49,040
1,445
12,938
63,423

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

(Continued)

For the year ended 30 June 2021

Education
£
Grant funding of activities (see note 8)
41,295
Share of support costs (see note 9)
589
Share of governance costs (see note 9)
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
£
61,979
884
560
63,423
49,040
1,445
12,938
63,423

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

AWAMU

7 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 counselors in our Education Programmes (to monitor, mentor and support). As we move forward we will be targeting girls who have dropped out of school due to the impacts of Covid.

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, counseling sessions and support groups. The provision of girl friendly sexual reproductive health through inclusive drop in clinics for partners’ offices. Community health outreaches - taking health workers and counselors into target areas of the community and local schools.

Economic development

Economic development activities include skills training for vulnerable girls (especially child mothers and those who have experienced sexual violence) as well as guardians.

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 small fund provides emergency responses for destitute families in our communities where situations arise either from natural disasters or violence which may lead to a family losing their processions or children left orphaned and destitute. Replacement of clothing, bedding and food or medical assistance may be provided. Trauma support counseling can be offered together with introduction to our education or skills training programme.

Capacity building and training

One of Awamu’s key goals as an organisation is to shift the power to our grassroots partners, building their skills and capacity and investing resources and support to help them become a resilient, financially sustainable and independent organisation, empowered to use their expert, local knowledge to make decisions about how they work, how they design programmes and who they are accountable to. It’s also vital that we support the to build sustainable, local income streams, to diversify their funding base.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

8 Grants payable

Education Health Economic Emergency Capacity Total Total
development response building and
training		 2022 2021
£ £ £ £ £ £ £
Grants to institutions (5 grants):
TWG 49,869 1,540 14,301 3,272 1,136 70,118 61,979

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

For the year ended 30 June 2021

Education Health Economic Emergency Capacity Total
development response building and
training		 2021
£ £ £ £ £ £
Grants to institutions (5 grants):
TWG 41,295 489 5,280 14,915 - 61,979

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

9 Support costs

Support costs
Support Governance
costs
costs
£
£
Consultancy
5,170
-
Computer and website
548
-
Bank charges and
PayPal fees
162
-
Office costs
385
-
Sundry expenses
13
-
Accountancy
-
510
Legal and professional
-
1,462
6,278
1,972
Analysed between
Charitable activities
6,278
1,972		 2022
Support
Governance
costs
costs
£
£
£
5,170
-
-
548
334
-
162
421
-
385
116
-
13
13
-
510
-
510
1,462
-
50
8,250
884
560
8,250
884
560		 2021
£
-
334
421
116
13
510
50
1,444
1,444

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2022 2021
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

12 Fixed asset investments

Other
investments
Cost or valuation
At 1 July 2021 & 30 June 2022 100
Carrying amount
At 30 June 2022 100
At 30 June 2021 100

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

12
Fixed asset investments
Other investments comprise:
Notes
Investments in subsidiaries
20
13
Stocks
Raw materials and consumables
Finished goods and goods for resale
14
Debtors
Amounts falling due within one year:
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Trade creditors
Amounts owed to subsidiary undertakings
Other creditors
Accruals and deferred income		 (Continued)
2022
£
2021
£
100
100
2022
2021
£
£
275
275
350
350
625
625
2022
2021
£
£
-
460
2022
2021
£
£
-
510
828
960
2,066
2,066
510
510
3,404
4,046

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

16 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 2020 resources expended 1 July 2021 resources expended 30 June 2022
£ £ £ £ £ £ £
'Skills for education' programme - 3,373 (3,373) - - - -
'Covid emergency recovery' programme - 9,565 (9,565) - - - -
Economic Empowerment programme - - - - 3,500 (3,500)
-
- 12,938 (12,938) - 3,500 (3,500)
-

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 trusts as follows:

Community of the Presentation Trust - £1,000 toward our Economic Empowerment programme for girls

Evan Cornish Foundation - £2,500 towards Economic Empowerment programme for girls and Sexual Reproductive Health girls (child mothers and survivors of sexual violence) in Bwaise slum.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

17 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
Balance at Incoming Resources Balance at Resources Balance at
1 July 2020 resources expended 1 July 2021 expended 30 June 2022
£ £ £ £ £ £
Donation income - education and vocational skills training 7,225 - (1,445) 5,780 (1,445) 4,335
In memory giving - Nansamba Kyegombe - 5,061 - 5,061 (5,061) -
7,225 5,061 (1,445) 10,841 (6,506) 4,335

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.

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

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

18
Analysis of net assets between funds
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
Fund balances at 30 June 2022 are represented
by:
Investments
100
-
-
Current assets/(liabilities)
3,237
4,335
-
3,337
4,335
-		 Total
Unrestricted
Designated
Restricted
Total
funds
funds
funds
2022
2021
£
£
£
£
£
100
100
-
-
100
7,572
31,983
10,841
-
42,824
7,672
32,083
10,841
-
42,924

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022

19 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

20 Subsidiaries

These financial statements are separate charity financial statements for Awamu.

Details of the charity's subsidiaries at 30 June 2022 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