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← Awamu

2023-06-30-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 2023

AWAMU

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees W Teuna Van Rijn J Rugambwa J Baker Nabwire M Dennis (Appointed 20 January 2023) Charity number 1174256 Company number 07818944 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 - 27

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2023

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

Awamu’s mission is to supercharge the potential of women and girls in the slums of Kampala, Uganda. We invest in them – their education, skills and healthcare. And as they rise they take their communities with them.

The objectives 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.

Where we work

The slum areas of Kawempe division in Kampala, are some of the poorest, most densely populated areas of the city. Thousands of families subsist on less than 50p per day, and more than 90,000 people live without basic services such as water, shelter and sanitation. 40% of households here are involved in sex work, and HIV levels for young people are almost double Uganda’s average.

An estimated 75% of children drop out before the end of primary school, often leaving to secure paid work but without the knowledge and skills to do so. The closure of schools due to the Covid pandemic lasted 2 years and many girls in particular did not return after reopening. Youth unemployment, already 83% before the pandemic, has risen sharply and girls are often forced into dangerous situations to try and make ends meet. Girls also lack access to contraception and sexual and reproductive health services and information - 51% of adolescents said they were unable to access their preferred family planning method at health centres.

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Your support is helping child mothers & survivors of violence to recover and thrive.

During lockdown, 60% of girls experienced sexual violence. Child motherhood soared with sexual violence accounting for at least 50% of these pregnancies. 75% of child mothers do not get proper antenatal and postnatal healthcare because girls fear being stigmatised and shamed at public health facilities. Most also struggle to return to

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

school or access training due to social stigma, enrolment policies and lack of financial support.

In response to the challenges faced by girls in Kawempe slums, Awamu supports them with solutions that address their unique needs, responsibilities and perspectives. Alongside our long-term partners in Uganda, we invest in girls' education, provide life-saving access to girl-friendly healthcare and equip them with required skills they need for a living, access to services and to take back control of their lives.

Since 2008, AWAMU has closely worked with Tusitukirewamu, a registered non-governmental organisation started in 1998 by a group of local women in Kawempe. Tusitukirewamu has a long-running network of community-based women volunteers, and a trusted reputation and networks with community members, local leaders and service providers.

Message from our trustees

We’re on this journey together - thank you

Dear Friend, On behalf of all at Awamu I would like to say a very special thank you to everyone who has supported Awamu, some since more than 12 years ago even before we were officially registered as a charity. We truly appreciate everything you do to support Awamu and stand by girls in the slums of Kampala.

The year (2022-23) was a period of change and investment in strengthening our own and our partners' operations. We had a clear focus to grow our impact and forge forward with our plans to reverse some of the impacts that Covid and multiple lockdowns have had on the communities we work with. As a supporter of Awamu, you’ll know that adolescent girls have amongst the worst affected and for some, life has become dangerous. This is why we have shifted our focus on supporting those that our research showed are the most vulnerable - survivors of sexual violence and child mothers.

2022-23 is the year in which we have begun to see the fruits of our detailed and thoughtful strategic planning. This year we have raised more funds than ever before, meaning we have been able to launch key new projects to respond to the urgent needs of the most vulnerable girls in Kawempe.

It’s been a huge and focused effort by the team and we thank all our supporters - new and long-term - for choosing to stand by girls in the slums of Kampala. With your support we have helped thousands escape violence, return to school, gain the skills they need to earn a living and access life-saving healthcare.

I hope you enjoy reading more about what you have helped to achieve in this report. We could not have achieved this without you walking by our side. Thank you.

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Justus Rugambwa, Trustee

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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

Achievements and performance Our programmes and impact this year

Girl-friendly healthcare

Our experienced team provides ‘girl-friendly’ sexual and reproductive healthcare and safe motherhood services. Girls are supported to know their HIV status and access the medication they need. The team operates an open-door surgery from their office as well as running drop-in health surgeries within communities and outreach activities in schools. Girls are encouraged to become peer educators to combat stigma and share sexual and reproductive healthcare information with their communities.

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For girls who have experienced sexual violence, through our ‘Nansamba Safe Haven’ shelter we provide them with overnight accommodation and emergency post-rape care and support including; DNA swabs, emergency medical care, trauma recovery support/counselling, plus help to access legal aid and support with reporting crimes to the police. The team has decades of experience working with children & vulnerable adults in volatile situations and have specialist psychosocial and counselling officers.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

Education

We support girls to re-join school wherever possible, to enable them to access an education and directly cover school fees for a small number of children in the most serious situations. Alongside this, our new catch-up schools programme is specifically aimed at child mothers and sexual violence survivors aged under 18 who have dropped out of school.

Through the catch-up programme, girls are supported to gain confidence, re-establish the skills they need for successful learning (including reading, writing, study techniques), build a peer support network and access counselling and sexual and reproductive healthcare. By the end of the three-month programme, they are supported to re-join mainstream education at our partner schools. We work closely with our schools, providing training to ensure they provide a welcoming and supportive environment for girls. Girls re-joining school also benefit from school materials (stationery/books), ongoing counselling, and regular mentoring support from our community mentors to build resilience, address any issues and ensure girls feel supported and able to continue their education. To ensure families are supportive of girls re-joining education, we undertake caregiver and wider community engagement (public meetings, social media, live drama, community radio shows, school outreaches) to combat stigma and build support. Caregivers of girls are encouraged to join our skills training programmes to generate income to support the family and reduce pressure on girls to work rather than attending school.

Stories of change from our education programme

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“For the first time since before lockdown I’m dreaming again. I already imagine myself as a nurse. This is something I haven’t let myself think about since schools closed during lockdown” *Winny, 15 years, one of the first students at our Catch-Up Education Centre

“From day one, I saw girls were eager to learn. The first step is to rebuild confidence. We are targeting girls who’ve experienced sexual violence or forced into early marriages. They’ve had a trauma & are experiencing stigma within their communities. People believe girls shouldn’t come back to school. Thank you to Awamu supporters for believing in our girls”- Ollie Beatrice, Specialist Teacher at our catch-up education centre.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

“I want to remove the injustices and the biases which women face. I’m dreaming of becoming a lawyer so I can bring equality to women and girls. Even now I encourage both girls and boys to fight for their rights and work hard in education so that we may fight against the injustices together” *Julia, 13 years, from our long-term education support programme shares her ambitions for the future.

Skills training

Where girls are unable to return to school or choose not to, we provide skills training to enable them to earn an income and to support their families. Training is focused on tailoring, a skill in great demand in the local area, alongside small business management, basic numeracy and computer literacy, with childcare provided. Trainees are connected with local organisations seeking workers and/or sources of business start-up capital - equipping them with all they need to set up a business or secure employment, and generate a sustainable income.

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AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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'I felt shame I couldn't read' Literacy and numeracy is a key part of our tailoring course giving child mothers and survivors of sexual violence. Helping girls to live without fear and create the future they want.

Our programmes focus on long-term impact. By addressing the key challenges girls and women face, our programmes equip them with all they need to stay healthy, earn a sustainable living & take back control of their lives.

Building capacity and resilience of our partners

One of Awamu’s key strategic goals 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.

In the time we have partnered with them they have been able to move from an informal group to a CBO (Community Based Organisation) and are now a registered Uganda NGO. We continue to support Tusitukirewamu to build sustainable, local income streams, to diversify their funding base. As part of our strategic plan to grow impact and income, we have invested time and resources to help them develop a new strategic plan & resource mobilisation strategy which has resulted in some significant direct funding for them.

We’re excited to see the progress they are making and continue to support them for the coming year to strengthen their policies and procedures including finance, monitoring, evaluation and learning, safeguarding and child protection and HR systems.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

Fundraising

With our ambitious strategic plan in place, we have been able to increase our income in order to grow our impact. We raised £229,979 - 400% up on the previous year (180% higher than our previous highest ever income year).

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

Some key activities were:

Events and risk management

The income from Together Festival 2022 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.

Risk statement

The trustees have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.

One of the biggest risks to our fundraising for 2023 is the global cost of living crisis. Negative impacts of this on the UK economy, coupled with a rise in energy and food prices, could subsequently impact the ability of donors to make donations, which would adversely affect our ability to meet our income target for 2023-24. Increased costs from suppliers due to the cost-of-living crisis means that our expenditure may increase outside of planned budgets. The fluctuations in the value of the British Pound mean that the exchange rate could remain poor, meaning we receive less Ugandan Shillings per British Pound, so hard-won funds raised doesn't go as far. Rising food and energy prices in Uganda will mean that our programmes may become more expensive to run, and we may see an increased demand for our services as more families are pushed into poverty.

Financial review

Recognising the need to grow to serve more people, in the last financial year the Board of Trustees chose to invest in building capacity within Awamu and our partner organisation to ensure that the charity would have momentum going into our new strategic plan. This strategy is now bearing fruit. Awamu’s income has grown by 400% on the last year (180% higher than our previous highest ever income year). The trustees remain satisfied as to the performance of the charity and are thrilled that the team hit the ambitious target to more than double our income to advance our new strategic objectives.

The CEO and team 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 (£100k of which fell into this financial year). The trustees are confident that the team are on track to sustain their increase in order to grow our impact on the girls' lives in Kampala.

We to give special thanks to L’Oreal and L’Oreal Fund For Women, Evan Cornish Foundation, Allan and Nesta Ferguson Charitable Trust, Brian Murtagh Charitable Trust, Fresh Leaf Charitable Foundation, Ashworth Trust, Waterloo Foundation, The Coles-Medlock Foundation, Hilden Charitable Fund, Souter Trust, Strathspey Charitable Trust, Carmela and Ronnie Pignatelli Foundation, Bryan Guinness Charitable Trust, Panram Trust, SE Franklin Charity, Gilchrist Education Trust, CB&HH Taylor Charitable Trust, Austin Bailey Foundation and The Community Of The Presentation Trust all of whom have made it possible to provide life changing services to vulnerable girls in the slums.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

We aim to keep reserves of at least three months' running costs to enable core activities to continue should the charity need to wind up operations completely, or should an unforeseen, significant and temporary shortfall in income and/or cash flow occur.

Unrestricted funds are made up of general funds totalling £10,507 that will cover 3 months of fundraising, support and governance costs, and designated funds totalling £67,913 which will cover 3 months of grants funding our core activities.

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.

Plans for future periods

During 2022-23 we made huge strides towards achieving the strategic goals set out in the previous year including driving our income to £300k by 2025.

Our strategic goals are based on an in-depth situation analysis within the communities we work with and evidence of our impact in recent years.

We will continue to learn and build on our new programmes:

Our plans for the next three years have been shaped by our strategic goals.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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.

The charity is controlled by its governing document. The policy and operating decisions of the charity rest with the Trustees who meet at least quarterly (more during the developments of the strategic plan and implementation of new projects) to monitor the activities of the charity.

Trustees meet to discuss the progress of the organisation, strategic and financial decisions and plan for the future.

New trustees are recruited and appointed by a majority of existing 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 (Resigned 1 July 2022) W Teuna Van Rijn P Walsh (Resigned 20 January 2023) J Rugambwa J Baker Nabwire M Dennis (Appointed 20 January 2023)

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.

AWAMU

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

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.

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

.............................. M Dennis Trustee

Date: ..........26/2/2024...................................

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 2023.

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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26/02/2024 Dated: .........................

AWAMU

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2023

Current financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
2
65,249
14,127
-
Charitable activities
3
7,049
133,390
10,000
Investments
4
164
-
-
Total income
72,462
147,517
10,000
Expenditure on:
Raising funds
5
9,957
-
-
Charitable activities
6
55,335
83,939
5,600
Total expenditure
65,292
83,939
5,600
Net income/(expenditure) for the year/
Net movement in funds
7,170
63,578
4,400
Fund balances at 1 July 2022
3,337
4,335
-
Fund balances at 30 June 2023
10,507
67,913
4,400		 Total
2023
£
79,376
150,439
164
229,979
9,957
144,874
154,831
75,148
7,672
82,820		 Total
2022
£
42,324
3,685
1
46,010
2,894
78,368
81,262
(35,252)
42,924
7,672

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 2023

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

AWAMU

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2023

Notes
Fixed assets
Investments
13
Current assets
Stocks
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
Restricted funds
17
Unrestricted funds
Designated funds
18
General unrestricted funds		 2023
£
625
86,266
86,891
(4,171)
67,913
10,507		 £
100
82,720
82,820
4,400
78,420
82,820		 2022
£
625
10,351
10,976
(3,404)
4,335
3,337		 £
100
7,572
7,672
-
7,672
7,672

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 2023.

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 .26/2/2024........................

.............................. M Dennis Trustee

Company registration number 07818944

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

AWAMU

1 Accounting policies

Charity information

Awamu is a private company limited by guarantee incorporated in England and Wales. The registered office is

.

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 2023

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.

2 Donations and legacies

**Unrestricted ** Unrestricted **Total ** Unrestricted
funds funds funds
general designated general
2023 2023 2023 2022
£ £ £ £
Donations and gifts 65,249 14,127 79,376 42,324

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

3 Charitable activities

Sales within charitable activities
Grants receivable for charitable activities
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds		 2023
£
49
150,390
150,439
7,049
133,390
10,000
150,439		 2022
£
185
3,500
3,685
185
-
3,500
3,685

4 Investments

5 Unrestricted Unrestricted
funds
funds
general
general
2023
2022
£
£
Interest receivable
164
1
Raising funds
Unrestricted Unrestricted
funds
funds
general
general
2023
2022
£
£
Fundraising and publicity
Seeking donations, grants and legacies
9,705
2,612
Other fundraising costs
242
258
Fundraising and publicity
9,947
2,870
Trading costs
Other trading activities
10
24
9,957
2,894		 Unrestricted Unrestricted
funds
funds
general
general
2023
2022
£
£
Interest receivable
164
1
Raising funds
Unrestricted Unrestricted
funds
funds
general
general
2023
2022
£
£
Fundraising and publicity
Seeking donations, grants and legacies
9,705
2,612
Other fundraising costs
242
258
Fundraising and publicity
9,947
2,870
Trading costs
Other trading activities
10
24
9,957
2,894
2,870
24
2,894

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

6 Charitable activities

Education
£
Project costs
1,261
Grant funding of activities (see note 8)
107,923
Share of support costs (see note 9)
1,125
Share of governance costs (see note 9)
410
110,719
Analysis by fund
Unrestricted funds - general
48,363
Unrestricted funds - designated
62,356
Restricted funds
-
110,719		 Health
Economic
development
Emergency
response
Capacity
building and
training
£
£
£
£
-
-
-
-
26,133
-
78
-
191
82
1
7,570
70
30
-
-
26,394
112
79
7,570
411
112
79
6,370
21,583
-
-
-
4,400
-
-
1,200
26,394
112
79
7,570		 Total
2023
£
1,261
134,134
8,969
510
144,874
55,335
83,939
5,600
144,874		 Total
2022
£
-
70,118
6,278
1,972
78,368
68,362
6,506
3,500
78,368

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

6 Charitable activities

(Continued)

For the year ended 30 June 2022

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
development
Emergency
response
Capacity
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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

AWAMU

7 Description of charitable activities

Education

Education support is provided to allow vulnerable children to go to school. Support includes our ‘catch-up education programme fast tracking out of school girls (especially child mothers and survivors of sexual violence) into mainstream education and paying tuition fees, providing uniforms and materials to go to school and supporting the work of trained child counselors to monitor, mentor and support children and caregivers.

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 2023

8 Grants payable

Education Health Emergency Total Total
response 2023 2022
£ £ £ £ £
Grants to institutions (7 grants):
TWG 107,923 26,133 78 134,134 70,118

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

For the year ended 30 June 2022

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

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

9 Support costs

Support
costs
Governance
costs
£
£
Consultancy
7,570
-
Computer and website
654
-
Bank charges and
PayPal fees
163
-
Office costs
569
-
Sundry expenses
13
-
Accountancy
-
510
Legal and professional
-
50
8,969
560
Analysed between
Fundraising
-
50
Charitable activities
8,969
510
8,969
560		 2023
Support
costs
Governance
costs
£
£
£
7,570
5,170
-
654
548
-
163
162
-
569
385
-
13
13
-
510
-
510
50
-
1,462
9,529
6,278
1,972
50
-
-
9,479
6,278
1,972
9,529
6,278
1,972		 2022
£
5,170
548
162
385
13
510
1,462
8,250
-
8,250
8,250

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:

2023 2022
Number Number
Total - -

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

12 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 Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

13
Fixed asset investments
Cost or valuation
At 1 July 2022 & 30 June 2023
Carrying amount
At 30 June 2023
At 30 June 2022
Other investments comprise:
Notes
Investments in subsidiaries
21
14
Stocks
Raw materials and consumables
Finished goods and goods for resale
15
Creditors: amounts falling due within one year
Amounts owed to subsidiary undertakings
Other creditors
Accruals and deferred income
16
Retirement benefit schemes		 Other
investments
100
100
100
2023
2022
£
£
100
100
2023
2022
£
£
275
275
350
350
625
625
2023
2022
£
£
3,661
828
-
2,066
510
510
4,171
3,404

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

17 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
Incoming Resources Balance at Incoming Resources Balance at
resources expended 1 July 2022 resources expended 30 June 2023
£ £ £ £ £ £
Nansamba Safe Haven
fund - - - 10,000 (5,600) 4,400
Economic Empowerment
programme 3,500 (3,500) - - - -
3,500 (3,500) - 10,000 (5,600) 4,400

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:

Year-ended 30 June 2022

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.

Year-ended 30 June 2023

Waterloo Foundation - £10,000 towards funding for access to girl friendly sexual reproductive healthcare including emergency post-rape care and support including DNA swabs, emergency medical care, trauma recovery support/counselling. The grant covers a two year period.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

18 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 Balance at Incoming Resources Balance at
1 July 2021 resources expended 1 July 2022 resources expended 30 June 2023
£ £ £ £ £ £ £
Donation income - education and vocational skills training 5,780 - (1,445) 4,335 - (1,445) 2,890
In memory giving - Nansamba Kyegombe 5,061 - (5,061) - - - -
Catch up school costs - - - - 95,890 (60,910) 34,980
Safe Haven fund - - - - 51,627 (21,584) 30,043
10,841 - (6,506) 4,335 147,517 (83,939) 67,913

Designated funds comprise:

Education fund : for supporting vulnerable children (especially girls - child mothers and survivors of sexual violence) to integrate into mainstream school to complete their education and access to girl friendly sexual reproductive healthcare and emotional support.

Nansamba Safe Haven fund : for our refuge (safe house) for girls escaping violence, economic empowerment (skills/business training centre) and access to girl friendly sexual reproductive healthcare including emergency post-rape care and support including DNA swabs, emergency medical care, trauma recovery support/counselling, plus help to access legal aid and support with reporting crimes to the police.

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

19
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
Fund balances at 30 June 2023 are represented by:
Investments
100
-
-
Current assets/(liabilities)
10,407
67,913
4,400
10,507
67,913
4,400		 Total
Unrestricted
funds
Designated
funds
Restricted
funds
2023
£
£
£
£
100
100
-
-
82,720
3,237
4,335
-
82,820
3,337
4,335
-		 Total
2022
£
100
7,572
7,672

AWAMU

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

20 Related party transactions

There were no disclosable related party transactions during the year (2022 - none) however the trustees draw attention to the income received from it's trading subsidiary Together Festival Limited as detailed in the Trustees' Report.

21 Subsidiaries

These financial statements are separate charity financial statements for Awamu.

Details of the charity's subsidiaries at 30 June 2023 are as follows:

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