## **TRIO UGANDA**
# **Annual Report & Financial Statements Year ending 31 March 2023**
**Charity number: 1174365**
The trustees of Trio Uganda present their report on the charity and its financial statements for the period 1[st] April 2022 to 31[st] March 2023.
## **Administrative details**
## **Trustees**
Kevin Ford (Chair) Jonathan Sait, (Treasurer) from 13/1/23 David White
## **Resignations**
Roz Gasper 13/1/23
## **Registered Address**
61 Plasturton Avenue Cardiff CF11 9HL
## **Bank**
Lloyds Bank Queen Street Cardiff
## **Volunteers**
Samuel Okwii: Uganda Field Officer Rosalind Gasper: Advisor
## **Ugandan Partners during the year**
Nauyo Community Action (NCA), Nauyo, Mbale Youth for a Covenant Vision (YCV), Namatala, Mbale Busiliwa Junior School and Women of Hope, Bududa Agaria Island, Kumi
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## **Structure, governance & management**
Trio Uganda was entered into the Charity Commission register as a Charitable Incorporated Organisation on 24th August 2017 under the number 1174365. The charity’s governing document is its Constitution. A copy is available on the charity’s website https://www.triouganda.org/
In selecting individuals for appointment, the charity trustees have regard to the skills, knowledge and experience needed for the administration of the CIO. New trustees receive induction, a copy of the Constitution & the latest annual report & financial statements.
Trustees are encouraged to participate in visits to Uganda when conditions and finances allow. The trustees give their time voluntarily and received no remuneration or benefits during the period of this report.
## **Objectives & activities**
The Objects of the charity are defined in Section 3 of its Constitution:
a. The prevention or relief of poverty in Uganda by providing grants, items, and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
b. The relief of sickness and preservation of health in Uganda for those in need by reason of poverty, infirmity, age, or disability.
c. To develop the capacity and skills of the members of the socially and economically disadvantaged communities of Uganda in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
## **History and structure**
Trio Uganda developed from secondments in 2016 with the Wales and Africa programme, an anti-poverty initiative funded by the Welsh Government.
Before registration as a CIO, Trio Uganda worked as an informal group during two visits to Uganda, supported by Wales and Africa grants. A year’s preparatory work resulted in a seamless transition to charitable work.
The charity is volunteer-led with minimal overhead and governance costs, and benefits from committed volunteers in the UK and Uganda.
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## **Public benefit in relation to the charity's Objects**
The trustees have paid due regard to the Charity Commission's guidance on public benefit in planning activities and conducting meetings. The trustees are confident that Trio Uganda’s aims, outcomes and impact accord with the regulations on public benefit.
Trio Uganda’s mission is to collaborate with Ugandan partners to effect social change at the local level in pursuance of sustainable development.
In the reporting period, the charity worked consistently to prevent or relieve poverty by strengthening the assets, funding, resources, services and reach of partner organisations to improve the health, well-being and economic independence of communities and individuals.
With the support of funding bodies and donors, the charity and its partners delivered improvements to nutrition, medical access, safeguarding of vulnerable children and youth, young mothers, the elderly, and families impacted by illness and disability.
At Busiliwa Junior School, the charity continues to support forty children orphaned by flood and landslide disasters in Bududa District.
Provision also included support to school pupils, university students, income generation, vocational training, and small-scale agriculture.
## **Local to global partnership – Asset-Based Community Development**
Trio Uganda works to the principles of Asset-Based Community Development (ABCD). In contrast to the traditional needs-based approach that addresses perceived “deficiencies”, asset-based development genuinely seeks to empower citizens by utilising their resources, abilities, and insights to solve local problems.
Trio Uganda believes that small, citizen-led Community Based Organisations (CBOs) rooted in their communities can effect real and sustainable local change. We trust the skills and knowledge of our grassroots partners who live and work in urban and rural areas of extreme poverty, impacted by HIV/AIDS, malaria, social and economic exclusion, food insecurity and climate threat.
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Grassroots organisations address complicated issues with minimal resources. They tend to work in isolation and are usually excluded from sources of funding and support that can move them forward. The work of most CBOs is ill-matched to the funding structures and programmes of larger NGOs and government initiatives. They are not well-served by the ‘development industry’ yet are in an ideal position to deliver what is needed.
Local organisations provide incalculable support to those most in need. Volunteers and staff are ordinary citizens, subject to the same social and economic pressures as beneficiaries. They know what is needed and understand from experience that poverty is a complex structural outcome of inequality, injustice, disenfranchisement, climate change and misappropriation.
_‘On their own, these organizations are small, nimble, tenacious, and inspiring. They are also fragile and burdened by the very circumstances they are fighting to transform. And their potential to change the world is worth everything we’ve got.’ Grassroots Manifesto, Global Fund for Children (2013)._
Our partner organisations exist because of the unwavering commitment of local people. The charity’s role is to increase effectiveness and impact by securing financial resources to fulfil community plans and projects.
**Community Celebration during a field visit to Busiliwa Junior School**
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## **Main activities in the year**
In the aftermath of the pandemic, the charity and its partners focussed on the construction of new buildings.
**Four brick classrooms at Busiliwa Junior School Funded by the Clive Richards Foundation**
**Community kitchen and food store at Nauyo Community Action Funded by the Network for Social Change**
**Residential unit for orphans and vulnerable pupils at Busiliwa School Completion funded by the Allan and Nesta Ferguson Charitable Trust**
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## **Partnership achievements**
**Nine school and college bursaries**
**Health and vocational training for vulnerable girls**
**Partnership training day**
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**Art murals at Strong Foundation in Nauyo**
**Safeguarding the health and nutrition of over 350 young children**
**Community meetings and field research for planned agricultural projects**
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**What our partners and beneficiaries say**
Trio Uganda has stood with us since 2017. Together, we have built a school and protected the lives of so many young children. Building four brick classrooms and completing a large residential unit in one year is an amazing achievement. _David Kuloba, Director, Busiliwa Junior School_
I have learned so much working with Trio Uganda. I am so grateful for the support that allowed me to study for a Masters degree. _Samuel Okwii, Trio Uganda Field Officer_
Trio Uganda supported me at college and now I am working with them on community projects. They have also helped me set up a commercial design studio in Mbale so I can earn a living from my art.
Henry _Nandaba Artist_
**Henry Nandaba at Art Production Point design studio**
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## **Priorities for the next year**
- A minimum of four new classrooms at Busiliwa Junior
- Refurbishment of the school sanitation system
- Income generation projects to increase partner independence
- A funded health project to support older citizens in Agaria
- Continuation of school and college bursaries
## **GlobalGiving**
In March, Trio Uganda completed the demanding due diligence process to join GlobalGiving, a respected worldwide organisation that supports grassroots organisations to become more effective and impactful.
## **Funding and risks**
All donations and grants were distributed to Uganda partners. UK costs in the year were met by trustees. The greatest problem is securing unrestricted funding to meet the range of arising demands at the community level, especially medical emergencies and support following disasters or violence against the individual.
In the period, we received ten grants totalling £43,668. A great achievement!
The strategy for the next financial period is to build diversified income through increased donations, targeted applications, new business sponsorships, and income generation by Ugandan projects to increase independence.
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## **Reserves policy**
The trustees consider that free reserves should be a minimum of three months’ expenditure. Every effort will be made to set aside sufficient resources, but the goal is unlikely to be achievable over the next financial year.
The accumulation of reserves will take time as current income is fully committed each month, but the adopted reserves policy recognises the future need to set aside resources. Reserves will:
- secure existing and ongoing commitments to Ugandan partners
- provide funds at short notice in the event of emergencies
- meet administration, fundraising and unforeseen costs
The intention to set aside three months of revenue reflects the expectation that over time the charity will expand its work and commitments in Uganda, requiring additional investment for early-stage projects. The required level of reserves is an integral part of the scheme’s planning, budget, and forecast cycle.
## **Safeguarding**
High-profile cases of serious safeguarding failures by NGOs continue to emphasise the need for overseas organisations to protect beneficiaries and staff from sexual exploitation, physical and mental abuse, and harassment.
Trio Uganda is committed to the protection of all and operates a safeguarding policy that ensures all UK volunteers visiting Uganda hold an International Child Protection Certificate.
Our Ugandan partners work in communities affected by gender violence, trafficking, child physical abuse and sexual exploitation.
All partners collaborating with Trio Uganda have demonstrated their commitment to safeguarding and understand the need for meaningful procedures and accountability to protect those at risk.
Trio Uganda and its partners work to ensure that criminal acts are reported and investigated by statutory authorities with the expectation that such authorities will conduct their work transparently and diligently, free from corruption, collusion, bias, and political favouritism. The charity’s Safeguarding Policy is available on its website.
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## **INCOME and EXPENDITURE**
## **Income £54,338**
**----- Start of picture text -----**
Income
2%
18%
80%
Grants Donations Gift Aid
**----- End of picture text -----**
## **Expenditure £54,804**
**----- Start of picture text -----**
Expenditure
**----- End of picture text -----**
**----- Start of picture text -----**
13%
2% [2%]
3%
3%
47%
8%
9%
13%
Construction Income Generation Education/Training
Nutrition/Health Bursaries Field trip
Medical Social support Other
**----- End of picture text -----**
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## **Funders in the year**
**Grateful thanks to all individual supporters**
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## **Trio Uganda**
## (Registered charity, number 1174365) **Financial statements for the year ended 31 March 2023**
|**Page**|**Contents**|
|---|---|
|2 - 4|Trustees’ annual report|
|5|Independent examiner’s report|
|6|Receipts & payments account|
|7|Statement of assets & liabilities|
|7 - 8|Notes to the accounts|
## **Trio Uganda Trustees’ annual report for the year ended 31 March 2023**
**Full name** Trio Uganda
**Organisation type** Charitable incorporated organisation
## **Registered charity number** 1174365
## **Principal address**
61 Plasturton Avenue, Cardiff, CF11 9HL
## **Trustees**
Kevin Ford, Chair David White Jonathan Sait, from 13/01/2023, Treasurer Dr Rosalind Gasper, until 13/01/2023
## **Independent examiner**
John O’Brien, employee of Community Accounting Plus, Units 1 & 2 North West, 41 Talbot Street, Nottingham, NG1 5GL
## **Governance and management**
The charity is operated under the rules of its constitution adopted 24/08/2017. In selecting individuals for appointment, the charity trustees have regard to the skills, knowledge and experience needed for the administration of the CIO and implementation of programmes in Uganda. New trustees receive induction, a copy of the Constitution & the latest annual report & financial statements. Trustees are encouraged to participate in appropriate training and visits to Uganda when conditions and finances allow.
## **Objectives and activities**
The prevention or relief of poverty in Uganda by providing grants, items, and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
The relief of sickness and preservation of health in Uganda for those in need by reason of poverty, infirmity, age, or disability.
To develop the capacity and skills of the members of the socially and economically disadvantaged communities of Uganda in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
## **Summary of the main activities undertaken for the public benefit**
Trio Uganda is guided by the principles of Asset-Based Community Development. The charity partners with registered Ugandan grassroots organisations to strengthen and organise material and human assets to realise long-term improvements to health, well-being and economic independence in impoverished communities.
2
## **Trio Uganda**
With the support of funding bodies and donors, the charity and its partners design and deliver facilities and services to improve access to income generation, savings, education, nutrition, medical care, child and family safeguarding, and care for the elderly and disabled. Provision also includes support for university students, vocational training, and small-scale sustainable agriculture.
## **Public benefit statement**
The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.
The trustees are confident that Trio Uganda’s objectives, outcomes and impact accord with the regulations on public benefit and no private benefit is forthcoming. Trio Uganda’s mission to effect social change at the local level accords with statutory and international commitment to effect sustainable development in Africa.
## **Summary of the main achievements during the period**
In the aftermath of the pandemic, the period focussed on the construction of new buildings and income generation projects previously delayed by Ugandan Covid restrictions. Main achievements:
3 restricted grants totalling £25,068, utilised to construct a community kitchen and food store, four brick school classrooms, and a high-quality residential unit for 40 landslide orphans.
2 restricted grants totalling £9,000 to develop slum-based income generation and educational activities.
5 unrestricted grants totalling £9,600 to fund ongoing health and care requirements.
40 Bududa landslide orphans supported with loco parentis residential care to protect them from school dropout, trafficking abduction and early marriage.
3 student bursaries in teacher training, midwifery, and mechanics.
6 secondary school bursaries.
Support and mentoring to 2 Trio Uganda bursary-funded graduates to establish two Ugandan social enterprise companies limited by guarantee.
A six-week field trip to Uganda by a trustee to implement new initiatives and monitor the expenditure of grants.
## **The charity’s policy on reserves**
Our reserves policy considers that free reserves should meet three months of projected expenditure, but that goal cannot be achieved in the current funding climate. The creation of reserves is a priority but the accumulation of reserves from our limited income would impact existing programmes and ongoing needs would be unmet. Current income is fully committed each month, and reserves will remain an aspiration. The charity has no paid employees and UK costs are negligible, protecting the charity from insolvency and closure.
3
## **Trio Uganda**
## **Financial review**
The period was marked by 10 successful grant applications. The income was deployed effectively, and two partner communities now benefit from generational assets. A total income of £54,338 represents the highest income ever achieved in a financial period, and total expenditure of £54,803 represents the highest level of investment in Uganda. It is unlikely that the level of grant success can be replicated in future years, but strong relationships have been formed with two funders that have expressed interest in continuation funding for construction programmes. The period was also marked by the charity's admission to the Global Giving platform.
As a micro charity, we must compete for funding with corporate charities that benefit from full-time fundraisers and a large public profile social media presence. Small, volunteer-led charities are penalised by current charitable law. One example is the 'financial threshold' where one-off success at raising restricted grants in one period enforces expenditure on inspected accounts in the subsequent financial year. Like all charities, we are dependent on the recruitment and commitment of donors; the impact of the recent cost-of-living crisis has caused donations to stagnate and local businesses become more reluctant to commit to corporate giving.
## Signed on behalf of the charity’s trustees:
Signed _____________________________________________ Date 9.11. 2023 Kevin Ford, Trustee
4
## **Independent examiner’s report to the trustees of Trio Uganda for the year ended 31 March 2023**
I report to the trustees on my examination of the accounts of Trio Uganda (the charity) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed Date 14/11/2023
Employee of Community Accounting Plus
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## **Trio Uganda Receipts & payments account for the year ended 31 March 2023**
|_2022_
Total
**Unrestricted**
Funds
**Funds**
£
**Note**
**£**
**Receipts**
7800
Grants
**2**
9600
3669
Donations
9818
929
Gift aid
852
189
Sundry receipts
-
3500
Bursaries
-
16087
**Total receipts**
**20270**
**Payments**
7110
Construction
1920
4360
Income generation projects
2227
2144
Education & Training
4960
1160
Nutrition & Health
4007
530
Social support
816
200
Medical
1280
114
Family support
200
-
Orphans
500
-
Bursaries
1788
-
Sunrise
157
-
Travel
805
-
IT
100
-
Art
263
-
Fieldwork and project support
1712
105
UK Costs
-
15723
**Total payments**
**20735**
364
**Net receipts/(payments)**
(465)
108
Cash funds at start of this period
472
472
**Cash funds at end of this period**
**7**|**Restricted**
**Funds**
**£**
34068
-
-
-
-
**34068**
23561
5018
33
203
-
-
-
-
-
1353
-
-
3900
-
-
**34068**
-
-
**-**|**_2023_**
**Total**
**Funds**
**£**
43668
9818
852
-
-|
|---|---|---|
|||**54338**|
|||25481
7245
4993
4210
816
1280
200
500
1788
1510
805
100
4163
1712
-|
|||**54803**|
|||(465)
472|
|||**7**|
6
## **Trio Uganda Statement of assets and liabilities at 31 March 2023**
**----- Start of picture text -----**
2022 2023
£ Cash assets £
472 Bank accounts 7
472 7
Liabilities
-
Legal & professional fees (540)
- (540)
**----- End of picture text -----**
These financial statements are accepted on behalf of the charity by:
**----- Start of picture text -----**
Signed ___________________________________ Dated 9.11.2023
Jonathan Sait, Trustee
**----- End of picture text -----**
## **Notes to the accounts for the year ended 31 March 2023**
## **1. Receipts & payments accounts**
Receipts and payments accounts contain a summary of money received and money spent during the period and a list of assets and liabilities at the end of the period. Usually, cash received and cash spent will include transactions through bank accounts and cash in hand.
## **2. Grants & donations**
|Alan & Nesta Ferguson Charitable Trust
Network for Social Change
Clive Richards Foundation
Coles - Medlock Charitable Trust
MSN Centre of Innovation
The Brian Murtagh Charity
The Souter Trust
The Symonds Charitable Trust
The Just Trust
Hub Cymru|**Unrestricted**
**£**
-
-
-
-
-
5000
1500
2000
600
500
**9600**|**Restricted**
**Total**
**£**
**£**
7000
7000
5068
5068
13000
13000
5000
5000
4000
4000
-
5000
-
1500
-
2000
-
600
-
500
**34068**
**43668**|
|---|---|---|
7
## **Trio Uganda**
## **3. Funds analysis**
|**Restricted funds**
Ferguson (Sunrise & Busiliwa school)
NSC (community kitchen & food store)
Richards (Busiliwa school buildings)
Coles -Medlock (Young girls' health)
MSN Centre of Innovation (Arts projects)
**Unrestricted funds**
General fund|**Opening**
**balance**
**£**
-
-
-
-
-
**-**
472
**472**|**Receipts**
**£**
7000
5068
13000
5000
4000
**22000**
20270
**20270**|**(Payments)**
**£**
(7000)
(5068)
(13000)
(5000)
(4000)
**(22000)**
(20735)
**(20735)**|**Closing**
**balance**
**£**
-
-
-
-
-|
|---|---|---|---|---|
|||||**-**|
|||||7|
|||||**7**|
1. Allan and Nesta Ferguson Charitable Trust - construction of residential unit.
2. Network for Social Change - construction of community kitchen and food store.
3. Clive Richards Foundation - construction of four brick classrooms.
4. Coles-Medlock - income generation and savings and loan scheme for 40 impoverished female teenagers.
5. MSN Fund - art and education programme.
## **4. Trustees’ remuneration**
Trustees received no expenses, remuneration or benefits in this period.
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