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2024-03-31-accounts

CHARITY REGISTRATION NUMBER: 1177603

The Biojemmss Organisation UK Unaudited Financial Statements 31 March 2024

WYATT & CO

Chartered accountants 125 Main Street Garforth Leeds LS25 1AF

The Biojemmss Organisation UK

Financial Statements

Year ended 31 March 2024

Page
Trustees' annual report 1
Independent examiner's report to the trustees 41
Statement of financial activities 42
Statement of financial position 43
Notes to the financial statements 44
The following pages do not form part of the financial statements
Detailed statement of financial activities 53

The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details

Registered charity name The Biojemmss Organisation UK Charity registration number 1177603 Principal office Office 17323 PO Box 92 Cardiff CF11 1NB The trustees Mr W Crump Mrs J Monjero Mr C Eamus Mrs P Hutchinson Independent examiner Nigel Wyatt FCA 125 Main Street Garforth Leeds LS25 1AF

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The Biojemmss Organisation UK

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Structure, Governance and Management

The Biojemmss Organisation UK (the “ Charity ”) is a Charitable Incorporated Organisation (“ CIO ”) governed by a deed of constitution dated 12 August 2017.

The origins of the Charity extend to before it achieved UK CIO status. Our founder, Siân Ball nee Davies founded a Ugandan non-governmental organisation in 2009 (“The Biojemmss Organisation, Uganda”). This non-governmental organisation is registered with all relevant Ugandan authorities under NGO registration number 8224 S. 2914/8737.

A fundraising committee was established in the UK in 2009 to assist in raising money for The Biojemmss Organisation, Uganda. This committee was supported by Elim Foursquare Gospel Alliances, and its charitable endeavours operated under the umbrella of Elim’s registered charity number 251549 (England and Wales) and SC037754 (Scotland).

The Trustees agreed to assume their responsibilities on and from the date of official registration and were duly appointed under the constitution of the Charity.

The Trustees are committed to good practice and to ensuring there is a diversity of experience on the board which is reflected in our recruitment strategies and criteria. Each new Trustee will be appointed for a term of three years. The Trustees keep the onboarding process for new Trustees under review.

All Trustees are required to read and agree to adhere to guidelines of “The Essential Trustee”, as well as sign a Trustee Code of Conduct. Trustees are provided with a current version of the constitution and a copy of the latest Annual Return and accounts. The Trustees meet regularly (usually quarterly or more frequently if necessary). Training from the National Council for Voluntary Organisations, the Charity Commission, alongside others has been made available to them and the Trustee board keeps training needs under review.

The Trustees have extensive knowledge and expertise in numerous areas including legal services, charity management and administration, child and adult safeguarding and international

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development. In October 2022 we became members of Thirtyone:eight to access safeguarding training and their DBS processing service. We are also using Thirtyone:eight’s International Audit Tool to ensure we meet the highest standards of good practice as a Trustee Board.

Biojemmss continues to use the bookkeeping services of accounting firm Wyatt and Co as part of our commitment to good financial management of the Charity’s resources.

In this period, Biojemmss has had no changes to the members of the Board.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Objectives and Activities

Public Benefit Disclosures

The Trustees were particularly mindful of the Charity Commission guidance in respect of having due regard for public benefit and we have ensured that our activities comply with the key principles of this requirement. All funds spent during the financial year have been in support of the key objectives of the charity. The main activities to further the charity’s purposes for public benefit are outlined below.

Objectives

The objectives of the Charity are to support organisations in the countries of sub-Saharan Africa whose purposes are wholly charitable and who provide resources for young people up to the age of 30 by way of advice, assistance and programmes of physical, educational and other activities as a means of:

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Activities

This little girl was one of the 49 children who benefited from our “Back to School” Christmas Appeal. She was rescued by Biojemmss in 2023. Her mother was drinking excessively and placing her daughter at risk of abuse through her lifestyle choices and absent parenting. When Biojemmss intervened, her mother was able to stop drinking with this support. She actively became involved with our initiatives, including becoming a leader in one of our savings groups. She has been focusing on setting up a small business, staying clean, and prioritising her daughter. Biojemmss anticipates that she will be independent from we professional support within the next 12 months thanks to our efforts.

Biojemmss, UK

The Charity’s principal way of achieving this objective is to support The Biojemmss Organisation, Uganda through personnel, administrative, advice and financial support. This has included the expertise and time of our CEO alongside other UK volunteers in areas such as report writing, staff training and recruitment, project design and development, and other support and assistance.

The Charity also sends out teams to Uganda to work alongside a local team to deliver our children’s camps, as well as provide skills and expertise to some of our other community

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initiatives. We have several churches and individuals who have expressed interest in being part of a sending team over the next few years. In the short-term though, we have limited the number of teams travelling to Uganda. This follows the decision to postpone re-launching our children’s camps to instead focus on establishing essential facilities such as water and sanitation on Biojemmss Uganda’s. The land is positioned in one of the most deprived areas of the district where less than a third of children have access to soap, and most children will never own a bed or sleep on a mattress. We therefore wanted to re-launch the camps post-pandemic from our new location to ensure they were truly accessible to children residing in such remote areas. We anticipate over the next few years once this initiative resumes that the number of individuals sent by the Charity to Uganda will exceed pre-Covid.

This financial year, the Charity sent our CEO to visit Biojemmss, Uganda to undertake essential tasks, and to meet with, encourage and provide training to the local team. She was accompanied by her husband Quentin who has extensive construction expertise and is taking a lead on the land development project. This visit was therefore crucial to early planning meetings.

Biojemmss, UK has continued to use various online means of international communication to deliver many of its core functions. This has included online discussions via Whatsapp and Skype, the use of email communications, and prioritising capacity-building for the local team through IT access, internet provision and access to training and online regular supervision. This has served to sustain accessibility for both the UK and Ugandan teams to participate in discussions and decision-making.

In addition, Biojemmss UK launched a successful online appeal Christmas 2023 via social media platforms and the use of our, now quarterly, newsletter. We also saw some renewed interest in the use of social media by our supporters to raise awareness and funds, such as Facebook birthday fundraisers, with varying success.

There have been changes as to how we receive and process online payments. In November 2023, Facebook transitioned to using Paypal Giving to process all charity donations. Our Paypal account has given us access to Zettle and POS products which we anticipate will simplify our inperson fundraising efforts as it will allow us to easily receive card payments. We were experiencing some ongoing difficulties with our donation management system Totalgiving which

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we used to receive funds via our website and one-off appeals. This included donors having larger payments declined. We have now moved in favour of Lovegiving which is part of the expenseplus accounting software already used by our accountant.

Biojemmss has also benefited from the use of free Canva Pro to improve its social media presence and has started trialing the use of Tiktok to connect with its supporters particularly in our World Water Day launch. We experienced over 2000 views in the first couple of videos and recognise the potential of TikTok as a fundraising tool. We therefore intend to explore this opportunity in future and hope to resource a dedicated volunteer in this area.

Biojemmss donations collected from supporters being sorted and packaged ready to be taken to a UK drop off location

Biojemmss has continued to work around our current limited international travel to meet local need. We have experienced a significant increase in referrals to our service attributed to the ongoing impact of the pandemic on day-to-day lives, and as local people, religious institutions and government agencies, become more aware of our work. Due to the current economic climate, many of those referred to us are experiencing abject poverty and sometimes only have the clothes on their backs.

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Biojemmss, Uganda has received over half a tonne of clothes sent by The Biojemmss Organisation, UK thanks to the generosity we received in our 2022 appeal. This includes shipments sent last financial year, and a further shipment this financial year. These clothes have been sorted and stored and continue to be used in our outreach work to meet the needs of children. Here is a picture of another child benefiting from these essential supplies.

In October 2022, we launched an emergency appeal to raise money for shipping costs to send out clothes and shoes to Uganda. Ordinarily, volunteers would carry out donations from the UK to Uganda on behalf of the charity, but this has changed due to us sending out less teams. We researched shipping options to send out supplies to Uganda and settled on Lontex Cargo which has a drop off point in Oxford. This has enabled supporters to donate items to be shipped directly to families in most critical need. We far exceeded our £1500 donation target raising an incredible £2243. Most of these funds were discharged last financial year as we sent three shipments, however a further shipment was sent this financial year with an anticipated final shipment predicted for 2025. This year, Biojemmss Uganda shipped a further estimated £1500 worth of donations which is indicated in our accounts. Over half a tonne of clothes has been sent in total. The items continue to be distributed at a steady pace around our community work.

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Back to School: Christmas Appeal 2023 to raise money for 49 children rescued from abuse to access education for a year.

Our Back-to-School Christmas Appeal was to raise sufficient funds to send 49 children to school throughout 2024 who had been rescued from abusive circumstances during 2023. As reported in our last annual accounts, our Christmas appeal in 2022 had not been as successful as we had hoped. We attributed some of this to the cost-of-living crisis and made the difficult decision to hold back on some of our intended appeal purchases including essential livestock for our sustainablelivelihood programme. Earlier in this financial year, our CEO hosted a successful birthday fundraiser via Facebook to enable us to purchase the outstanding items.

For this year’s Christmas Appeal, we therefore decided to step up our social media presence during the festive season and started our Christmas appeal earlier to give supporters opportunity to budget in any additional giving. We sent out more updates via our Mailchimp campaigns to ensure that our supporters were informed of the appeal and kept in the loop in terms of its progress. This appeal connected with our supporters, and we experienced more social media shares than we had seen with any other appeal to date. We were delighted that the money raised in this appeal far exceeded our planned target and enabled us to enroll every child on our waiting

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list in school. We currently have children enrolled in 22 schools across the district. We also applied for a small grant at Christmas from one of our partners to ensure we could host a Christmas children’s party and that every child benefiting from our support received a Christmas gift. This grant also covered the cost for us to visit our child-only households on Christmas Day and provide them with a food hamper.

In response to a challenging last financial year, we have invested time into building new funding avenues including approaching grant-giving foundations. We are grateful to Bonnie, a volunteer who has experience working with a large Christian international charity, who has helped us put together proposals for both our Water Project and Give Up Your Seat appeal.

We were pleased to be awarded a grant from the Carmela and Ronnie Pignatelli foundation for a second year which covered the full cost of our Give Up Your Seat appeal. This provided us with the necessary funds to purchase chairs and a marquee to enable us to better host our workshops and savings groups, and for use longer-term towards our camps. Despite this, fundraising from such foundations has been challenging due to the need across the third sector.

At the start of the financial year, we shared our year’s goal to develop our land and establish the needed facilities to better meet the needs of the community. Our water appeal for safe water access was shared as a priority need with our supporters in the November. We found our Water Project proposal more successful with churches rather than foundations and were eventually, after a slow start, awarded a church grant in the March. This was credited to our account in April so will be reflected in next year’s accounts. Our Water Project appeal was launched on social media to our wider supporters on World Water Day.

We have been diligent in being open and transparent with our supporters and released a short financial statement in our November newsletter. This was shared in last year’s financial accounts in our Founder’s report. This outlined three points. Firstly, the financial preparations we had made during Covid for any financial famine over subsequent years (which included increasing our reserves). Secondly, what steps we were taking throughout the financial year to minimise potential risks and meet core costs. This included the steps we had taken to streamline our costs, to be creative with the resources we had (creating our own food sources in Uganda) and using our

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Christmas appeal to raise money for core rather than project costs. Lastly, we outlined some steps our supporters could take to stand with us over the coming years.

At the start of the financial year, we noticed that we had experienced several drop-offs in terms of monthly giving. Biojemmss operates a relationship model and has a personal relationship with almost all our supporters. We therefore learnt that this trend had been for two reasons. Firstly, there had been issues with direct debits for one of the main high street banks where some givers had had their giving cancelled in error. Every one of those affected resumed their giving, though Biojemmss experienced in some cases the loss of several months' worth of donations. Secondly, that givers were experiencing changes in personal finances post-pandemic and the ongoing impact of the cost-of-living crisis. In response to these giving patterns, we manually approached any givers who had historically given to the charity. We had one person respond and resume their monthly support. We also reached out to any churches who had supported us via one off appeals over the years and have lined up further meetings into next financial year.

Biojemmss had been organising a charity gala as our main UK fundraising activity for years. We then cancelled our 2020 gala due to lockdown, and for the next few years noticed that our supporters were not yet engaging back fully with social events. The Charity instead continued to prioritise online forums and church visits to keep our supporters updated and engaged, and to maintain and encourage new giving. We also found that most of our partner organisations were moving in preference to virtual meetings and updates and have found this flexibility useful especially in terms of reducing travel expenses.

Nevertheless, the landscape is again starting to change, and we have readily embraced emerging opportunities to resume in-person activities. This has included visits to churches and coffee mornings. Some of these activities have simply been to have a meal or drink with those interested in our work to give them opportunity to find out more about how they can be involved. We plan to re-launch our Biojemmss Gala too and have a date and venue booked for October 2024.

As part of our focus on relationship and partnership building, Quentin Ball completed his Elim missionary training and received his credentials. Sian and Quentin went on to attend this year’s Elim Missionary Conference to represent Biojemmss, and to build on existing connections. The couple have also been through a rigorous screening process with Church Mission Society who

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have over 200 years' experience in overseas mission. The couple, and the Charity, were awarded CMS Associate Status. The couple will be attending their final training next financial year. Biojemmss anticipates this will open ongoing partnership with mutual learning and working opportunities.

Biojemmss, Uganda

Biojemmss, Uganda works with community members to identify, address and prevent child abuse in the communities in which we operate in Uganda. We refer to our intervention process as the three R’s: Rescuing children from abuse, Restoring them, their families and communities through practical, emotional and spiritual support and Releasing them into true freedom and transformation. Central to all we do is our belief in the transformative and restorative love of God, and advancing the Christian faith is part of our core work.

We deliver 11 initiatives across these three areas which are summarised as follows:

Rescue:

Biojemmss undertakes initiatives to ensure we quickly identify children experiencing abuse. We are the frontline of child protection in the district. Combined with our commitment to rescue children from abuse, we also prioritise preventative work to try and stop children needing such intervention. As outlined, this includes our community workshops and training.

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Restore:

Biojemmss undertakes a variety of work including paying school fees, educating caregivers, and providing other support to ensure that children, once rescued, stay in a safe environment and are rescued for good.

Release:

Biojemmss intends to support children, and their families, to thrive for the long-term. That means thriving without the need to depend on the support of others, including us, which may change over time. We want their success to be sustainable and in their control. The main way we can do this is to educate, to encourage, to stabilise, and then equip them with a source of income.

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Our mission therefore is to change the culture of childcare, supporting communities to create safe spaces for children, and stopping the cycle of children at risk by dealing with the root causes and issues. It operates with a focus on long-term and sustainable change through a relationship-based model, employing (and working with existing) family and community strategies to reduce the risk of children to abuse and exploitation.

The primary beneficiaries of our work are children who are at significant risk of abuse or are already experiencing abuse. This includes children who are employed in child labour, homeless, in conflict with the law, experiencing sexual or physical abuse, or in child-headed households. Our criteria have been guided by Uganda’s legal definition of vulnerable children. We maintain a high threshold for our more holistic support to ensure we can prioritise children who are experiencing serious harm. These initiatives are designed to strengthen families whenever possible to manage risks.

Our preventative work with children, young people and young adults is opened out to wider community members. These are either our own initiatives such as children’s conferences, camps, and safeguarding training, or by offering services, resources, and support to build local existing initiatives.

Biojemmss delivers most of its activities within Rukungiri District which spans 1,444km. The organisation has reached 50% of administrative areas . Biojemmss is the only children’s charity working in Rukungiri and the surrounding areas working specifically with children at risk of significant harm, and one of only a handful working with children. We have sixteen years of building rapport and community connections which makes us uniquely positioned to achieve our objectives in the area in which we work, and to develop a model of practice that can be replicated in other areas to have a wider national impact.

As part of its commitment to using collaborative change to improve the lives of children, Biojemmss Uganda has remained an approved member of CRANE (a partner of Viva, UK) this financial year. We have also continued to increase our engagement with local community members and are more regularly attending and participating in District Council events. Biojemmss has been involved in frontline decision making, meeting with the Chairman District Taskforce Covid-19 local government to strategise as to how best agencies can come together to provide

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critical assistance to families in crisis throughout this last period. Biojemmss has gained growing influence and respect within the sector, and is being increasingly asked to deliver training and send representaritives to government forums.

Biojemmss, UK and Uganda have retained their values within this financial year as follows:

Biojemmss, Uganda has continued the following activities this financial year:

Foundations: Residential Provision

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Francis and Brenda, two of our residential members, completed their O-Levels last year. Brenda is being dropped off at her new school where she will be completing her A-Levels. The picture shows Francis helping Brenda carry her case and school supplies into the school building.

Over the past decade, Biojemmss, Uganda has holistically supported 27 children and young people through residential provision. Many of these youngsters have either graduated into independent living, or are in the process of graduating with the support of the charity. There are currently seven children, young people and young adults benefiting from holistic residential support (educational fees, scholastic materials, accommodation, food, medical bills etc) with no changes this financial year. We have two members who are continuing their studies in Universities in Kampala. Mukasa has also announced his engagement and in March we financially supported him with his engagement party. His official wedding will take place next year.

We also have two of our youngsters who are changing academic provisions and starting their A- Levels this year. The remainder are in full-time primary and secondary education. They all continue to access extra-curricular activities including football and music rehearsals. Biojemmss

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provides ongoing ad hoc support to its graduates which has included financial assistance during this period.

Biojemmss now has a low number of residential children as part of a decision to phase out longterm care in preference for short-term crisis care and community-based preventative support. We have further expanded the number of community initiatives we have been delivering this year under our categories of Rescue, Restore, Release.

Rescue: Crisis Intervention

Muhumuza is one of the children who benefited from our back-to-school appeal. Biojemmss intervened in 2022 when he was already drinking alcohol at the age of four with his father who struggled from alcoholism. He lived in a world of violence and chaos. He has benefited from several of our special appeals. With longer-term support, his father has managed to stop drinking and is actively engaged in all the support groups.

In December 2020, Biojemmss launched a very special appeal in response to the emerging COVID crisis. The appeal was to raise enough money to purchase 100 emergency hampers to

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alleviate the suffering of families who had been driven into financial crisis. We hoped to intervene in situations before families resorted to desperate measures to survive. These include child labour, abandonment, neglect, or other forms of child exploitation. Many families live hand-tomouth in Uganda and COVID had significantly impacted livelihoods. This initiative was met with overwhelming need and we decided to continue running it as one of our core initiatives. We have been very touched by the reach of this ministry into some of the most unreached areas of the community. These families are then assessed and, where appropriate, referred on for longer-term intervention and support.

Our hampers cost £22, and each hamper varies depending on the individual family’s needs but includes items such as soap, flour, sugar, washing powder, baby clothes, baby formula, toothpaste, rice, bread, sanitary pads, bedding, toilet paper, mattresses and mosquito nets. Thanks to the ongoing generosity of supporters, we had been delivering up to 10 emergency hampers a week. Due to the hike in commodity prices, Biojemmss has been using our agricultural endeavours such as our maize farm to supplement these hampers. In recent months, as part of our commitment to streamlining core costs, we have made the decision to reduce the number of hampers distributed in favour of prioritising our Release work.

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Social worker Phiona celebrates with 32 year old Specious, mother to the twins in the photo, who was found innocent and released from prison. Biojemmss supported her in advocacy, counselling, and provided basic supplies via hampers, February 2023

Biojemmss also delivers a growing prison initiative and incorporates the hamper support into this work. We provide hampers for children under the age of five who have been incarcerated because their mothers or fathers are serving prison sentences. We visit Rukungiri prison once a week to provide emotional support, advocacy and provide hampers once a month which contain essential items. Rukungiri prison houses inmates who have been transferred from remote locations, especially when they have children in their care in prison. When parents are arrested, they often leave young children unsupervised at home. Biojemmss undertakes home visits when needed to locate these children and alert the local authorities and relevant community members. Biojemmss has identified four child-only households this financial year, due to parental incarceration, and adopted each household into our longer-term work. This has included house and security repairs, school fees sponsorship, and the delivery of a hamper to each household on Christmas Day.

Biojemmss preaches the gospel to about 50 inmates each visit and has seen many commit their lives to the Lord. On average, Biojemmss supports 5 children per month in custody. This financial year, in addition to hampers, we have also delivered new clothes from our shipments.

As part of our emergency intervention, Biojemmss is also contacted by local government departments in times of crisis such as when a child discloses sexual abuse or other immediate harm. Biojemmss will support during these times, especially around safety planning as police investigate. We do have residential provision availability for such times, though are often able to work with police and wider family on alternative safety planning. We have also stepped in financially to ensure a child receives emergency medical treatment.

Rescue also covers our “retracing and rehabilitation” work with street children where we work to trace family members and rehabilitate children back home wherever possible. This can sometimes include working with the community to locate wider families who are willing to look after the child whilst we support through our family strengthening department. Biojemmss Rukungiri can provide crisis short-term accommodation as a last resort to these children as this

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process is completed. The district does not have a significant number of these children, meaning we have worked with only a small handful this financial year.

In families where children are already experiencing exploitation or abuse, or at significant risk of experiencing exploitation or abuse, they are referred on to the family-strengthening department . This department rescues countless numbers of children out of child labour, or safeguards from situations of harm and abuse. A more comprehensive assessment is then completed to look at the need for more holistic and long-term intervention and support.

A recent example this financial year of a “Rescue” part of our work that has progressed to our “Restore” intervention is as follows:

Biojemmss, Uganda was asked to respond to two children, both under the age of 10, who had been abandoned at their family home. They had been begging for food, and both had significantly lost weight. It transpired that their mother had abandoned them to get remarried. Biojemmss was able to locate their birth father several districts away and supported him to assume primary care. This included some initial help around his alcohol addiction, in which he has now sustained a long period of abstinence, alongside us paying school fees and providing counselling support to get the family and children stabilised.

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Restore: Family-Strengthening Work

JB with two of our sponsored students at the start of the academic year. This year, Biojemmss enrolled children in 22 different schools across the district, and attended every school throughout the term to ensure each child was settled in and had everything they needed.

Biojemmss has continued to develop and expand this department, in turn increasing our reach to families where children are experiencing abuse or harm. This has included sustaining all of the initiatives we piloted last financial year.

Biojemmss has a strong, stable and experienced staff team, who are passionate about the work. From Buyanja to Bwanbara, Biojemmss continues to support over 60 families in the most rural areas of southwest Uganda with intensive input designed to get children out of abuse and exploitation, and into freedom for them and their entire families. This year’s Christmas appeal fondly nicknamed the “Back to School” appeal, raised sufficient funds to ensure we could send 49 children previously out of school into education. Each of these children, thanks to us either fully or partially funding fees, are now in school whilst their parents receive support and training from our qualified staff.

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This package of support includes comprehensive assessments and developing care plans individually with each family looking at issues such as the need for safety plans, practical support and emotional counselling. Indeed, we believe that the best help for children is a loving and safe home where their basic needs are met. Sometimes, parents or caregivers might need a little help to make their home a safe place.

Biojemmss has continued to run monthly saving groups in addition to our workshops, which have been incredibly successful.

In the monthly workshops, we continue to cover topics such as parenting, domestic violence and substance misuse. We also use these workshops to empower caregivers such as training them in business skills. We have expanded these initiatives by delivering workshops catered towards our secondary school children on topics such as healthy relationships, sexual health and others.

The savings group empowers group members to actively start saving towards their and their children’s future, and we continue to receive some incredible feedback of the impact of this initiative. Significantly, these groups are reducing social isolation, and improve the mental wellbeing of many of our participants. Participants also report increased confidence, increased ability to plan and save for their children’s futures, and for those struggling with substance misuse the saving groups have been an additional layer of support and accountability. On average, we received 17 caregivers to these monthly groups, with more that 30 children also attending when the groups were delivered during school holidays.

When children are experiencing abuse, we work first with their family and local officials to create safety plans utilising wider family, neighbours and friends. Sometimes though children are unable to stay close to home, and in these circumstances Biojemmss finds and creates foster placements to keep them safe, keep them in families, and keep them in their local community. We currently have two children in foster placements . These arrangements often work best for the child, for the family, and for the community who are often passionate about their own. Biojemmss provides a holistic package of support to help these families.

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Biojemmss receives a large amount of beans from one of the parents benefiting from our land loaning scheme. The fresh beans were used within our residential provision, December 2023

One of the little known facts about Biojemmss is that we create and deliver a number of creative initiatives to empower and generate opportunities for the people we support. Biojemmss has a land loaning scheme where we lease out parts of our unused land to local people in need to enable them to grow crops and provide for their children by selling their produce at the local market. This is loaned to families without charge, however they frequently gift Biojemmss potato leaves for our lovely pigs, and sweet potatoes for our children at home, as a thank you. A total of four have benefited from this scheme this financial year.

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Release: Sustainable Livelihood

This picture was taken in February 2024 as Biojemmss distributes piglets to three of our caregivers. These families have been on our waiting list to receive a pair of animals after successfully finishing our training programme.

Biojemmss’ believes in children, families and communities. This means we believe in their potential for change, and to achieve the unexpected. With this in mind, the Release part of our model is just as important as the Rescue. We believe in the importance of supporting children and their families to be independent of us in the long-term. In terms of our Residential care, we prepare our young people with independence skills (cooking, cleaning, money management) as well as business or job opportunities once they have finished education so they can go on to live independently. We have been privileged to see many of our graduates start employment and even get married and start families of their own. This year, we stood with Mukasa as he got engaged and had his Ugandan traditional Introduction Ceremony.

In terms of our work within the community we achieve the Release part of our goal by firstly equipping caregivers with the education and knowledge they need to take charge of their lives,

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and to make informed decisions about their children’s welfare. We base this on the co-production principles within the social care sector and achieve this via our workshops, one-on-one counselling, alongside our saving groups. We recognise, in addition to our support, the power of peer learning and accountability and have seen incredible stories of change through these initiatives. Many of the families we work with want the best for their children, but had felt powerless to achieve this change without such support.

We also understand the need for caregivers to be empowered to make sustained change, and often this means having the financial means to provide for their children’s basic needs to ensure they are not vulnerable to further instances of abuse. We therefore secondly help families to start a small livestock business. This financial year we have seen our livestock initiatives flourish. As detailed above, we have added to our number both from purchasing new stock, but also from breeding. We have continued to use this initiative to promote and provide local employment opportunities and retain two members of staff in this area. The project benefits from our agricultural endeavors as we use some of the crops in feeding and for fertilisation.

The piggery and goat project has been designed to provide a source of income to families. An initial gift of pigs or goats is made to the family, who then breed them and sell off the litter. The family in turn blesses another family with their first litter. By being able to provide either goats or pigs, we are able to assist more families and be more flexible to their needs. Prior to receiving animals, each family is comprehensively assessed to make sure they meet our criteria. We then give them training, help them get their premises ready, and give them a pair of animals. Having the option of goats enables us to better support our families who practice the Muslim faith or reside within a Muslim community. This enables them to have a source of income and make safer choices for their children with the support they have been given through our educational workshops.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Biojemmss supports Biojemmss member Mukasa, one of our residential young people, when he decided to get married. The traditional ceremony took place in March 2024.

Whilst they are being prepared for this initiative, as above Biojemmss does remove children from existing abusive circumstances, and pays short-term for their school fees until their caregivers are back on their feet. In this financial year, Biojemmss took on an additional 49 children to our existing community and residential numbers. Each of these children were rescued from abuse, and supported back into school through sponsorship. Their parents have in turn benefited from the workshops, as well as parenting and other support. Biojemmss was also able to start distributing livestock to families under this work once they were ready and had received training. We have already distributed 28 piglets and 4 goats to 11 families this financial year. We have also sold 6 piglets and 1 mature pig which have directly covered some of the project costs.

- 26 -

The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Land Development: Project Work

Biojemmss officially launched our Water campaign on the 22[nd] March to raise necessary funds to build our safe water supply

In our 2020-2021 financial year, Biojemmss completed the purchase of 6.9 acres of land in Kitaziguruka, Kanyinya and had started working on the land to lay some foundations for the longer-term vision. This included the narrowing of public pathways and the planting of a banana plantation. Although Biojemmss legally owned the 6.9 acres we had a legal contract in place to allow us to pay the full cost to the vendors over a period of installments. We were able to pay four acres upfront and cover the costs of our survey and anticipated that we would be able to complete the remaining cost of 2.9 acres, legal fees and stamp duty within our next reporting period. We reported in the next financial year that we received donations to cover the entirety of the land purchase, and all outstanding fees and duties. We went on two years ago to complete the fencing of the entire perimeter of the land to secure our income-generating projects and as a safeguarding

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

measure for when we deliver our children’s activities. Last year, we expanded on our agricultural activities by diversifying our crops to include elephant grass and other vegetation for livestock feed.

In April 2023, we published in our first newsletter of the financial year details of our four-stage plan for the next 12 months. We had always intended for the land to be where we settled our “forever home”, and as a place where we could build the facilities, we needed to meet the growing demand for our services.

Stage one was our agricultural and livestock endeavours. The next priority was to build a water system to provide the land, our activities and four surrounding communities access to safe water. The designed water system was to provide safe water access for our crops and livestock, our sanitation system, domestic chores, and drinking water for the 1450 individuals who will attend the new premises per month for our programmes and wider support.

The proposed water system will also provide safe water access to several communities including Marumba B, Marumba C, Kafunjo and Kararuka Villages. We recognised that the lack of a safe water source was leaving children vulnerable to water-borne diseases (which caregivers could not afford to treat due to medical bills), as well as to animal attacks and sexual assault as it was often small children venturing out to fetch water. Despite sharing our 12-month plan, we decided to postpone launching a specific appeal in favour for using communications to promot our Christmas appeal in December. We finally launched our appeal towards the end of the year to coincide with World Water Day and anticipate to start receiving funds next financial year to progress with these plans.

Final Comments

It has been four years since Biojemmss started a special appeal to raise funds to enable Siân Ball cee Davies (CEO) to start working for the charity in a more full-time capacity in her roles both in Uganda and the UK. Siân had, until our appeal, been working for Biojemmss in a voluntary capacity for over ten years alongside full-time work in the UK. As Biojemmss continued to flourish, this was, and continues to be, unsustainable long-term. It therefore remained a priority to release her into full-time charity work.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Following several discussions with the Trustees after her return from Uganda in March 2020 however, it was decided that Siân would not be fully employed by the charity during the pandemic. This was agreed with the hope to reduce the pressure on charitable giving (and the charity) to cover costs for her role. Gifts given for the purpose of supporting Siân were held in restricted funding.

The Trustees towards the end of last financial year released Sian into a paid role which is reflected in our financial accounts. This cost has been covered from restricted funding for her employment. We are pleased with the timing of this employment, and how well suited it is to the current needs of the Charity. We particularly believe this has had some positive impact on our improving financial position.

As always, the Trustees are to keep support for Biojemmss Uganda under regular review to ensure it meets the Charity’s objectives.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Volunteers

Biojemmss Volunteers fundraising in a local Asda store, 2024

The Biojemmss Organisation, UK has benefited from the time, resources and gifts (whether financial or in kind) of a faithful and committed group of volunteers. Biojemmss, UK could not have operated without this volunteer base. We would like to acknowledge and thank them for their efforts during this period. Our volunteers have particularly supported the development of our online presence, the expansion of our financial supporters and income (fundraising activities), and in strengthening the UK and Uganda teams via consultancy input.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Founders’ Report

Layout of Biojemmss Land, spanning both sides of the main road, with example markings and mock-ups of proposed facilities.

Jesus comes across ten outcasts suffering with leprosy in the book of Luke. At the time, leprosy was a catch all term for any infectious skin disease that could not be treated. Those suffering with it were asked to leave their communities as they were considered “unclean”. They would have suffered indescribable feelings of pain and rejection, both emotional and physical. I have wondered whether the ten were excommunicated from the same community or simply roamed the wilderness until they came across each other and clung together.

Jesus healed all ten lepers, and they rushed away rejoicing. I imagine they were rushing to get back to the very communities that had rejected them. In all the excitement, only one of them

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

remembers to turn back and say thank you to Jesus. In times of celebration, we often forget the people who sat with us, touched us, and healed us in our mess.

The word outcast means a person who does not have a place in their society. Biojemmss operates in one of the most rural areas of Uganda. Many of the children we support are not in school, and sometimes never see anyone in their day-today lives. Their homes are often inaccessible by road, and Biojemmss staff can only reach them by motorcycle or by walking long distances down hidden tracks.

Like those who suffered with leprosy at the time of Jesus, many of those we walk alongside do not have the means to participate or fit in with the world outside. It is perhaps no surprise the brokenness and abuse we find in these unseen areas, in these forgotten families and communities.

We pride ourselves on being a Charity that always says thank you, both in seasons of plenty and in seasons of lack. We believe in being a voice to the voiceless, to those that society have forgotten. When we say thank you, we do this not just for us as a Charity, but for those that receive your giving on the ground. Those we support are often amazed that someone across the world could have thought of them and been willing to how such love and generosity.

This ministry has now had the privilege of changing stories for over 15 years. We have sat with children and families in the depth of their despair and brokenness and helped them navigate into seasons of freedom. We have been their “constant” when all they could see was chaos. This has only been possible because of you. I have watched as you, our supporters, our volunteers, our staff, our trustees, have chosen to share from what you have, to take a stand where there has been aching gaps, and to sacrifice for a child you may never meet. God has taken these sublime acts and indeed achieved the impossible in the lives of those we support.

We too have also journeyed with all of you and have over the years cried when you cried and rejoiced with you over your triumphs. It has been this partnership, this beautiful interaction and friendship, that has enabled us to bring such beauty from ashes.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

In the last few years, the UK has experienced some of the worst economic uncertainty that many people have seen in their lifetime. I continue to feel so incredibly humbled to be a leader in such a ministry where people love and give regardless of the storm outside. Biojemmss is so blessed to have the dedicated, and servant-hearted staff, trustees, and volunteers that it does, who stand often regardless of the personal cost it takes to make this difference.

God has continued to grow and protect Biojemmss throughout this last year and given us the wisdom to continue to make good financial and strategic decisions in the current climate. We have indeed emerged from this year stronger, and in a rapidly improving financial position.

We remain committed to supporting The Biojemmss Organisation, Uganda and its exciting vision to develop the land and build facilities that will enable it to expand its work with local communities and continue to reach some of the most vulnerable children in Ugandan society. We are particularly pleased to report that our fundraising for the water system is gaining momentum following our official launch on World Water Day, and that our architectural plans are firmly shaping months of emerging growth. Biojemmss remains set at the forefront of those working with children in the NGO sector in Uganda.

May the Lord continue to bless you abundantly, protect you, and restore all to you, above all, your peace.

Thank you for standing with us to believe in the children of Uganda yesterday, today, and the next year to come.

Sian Ball

Founder and CEO

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Achievements and performance

Thanks to a small Christmas grant from one of our partners, Biojemmss delivers hampers on Christmas Day to four child-headed households. The children in the picture are a sibling set in one of the supported families.

This has been the sixth year of registration for The Biojemmss Organisation, UK after being granted UK charity status on the 19[th ] March 2018.

The charity has continued to thrive, despite the international challenges posed by the aftermath of coronavirus and the war in Ukraine which has resulted in a lot of economic uncertainty and inflation both in Uganda, but also in the UK which is our main funding base.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

We remain incredibly grateful to our staff, volunteers, and financial supporters for standing with us in such times especially as many households are tightening their belts.

We are pleased to report the following achievements:

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

is transferred across regularly. We also received a small grant from Elim HQ this year to cover some of our essential Christmas spending.

- 36 -

The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

- 37 -

The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Trustees’ Financial Review

Background Information

The Charity receives funding from regular giving, one-off donations, small grant giving trusts, and other miscellaneous income (for example, gift aid).

Policies

The Trustees have considered a number of policies in respect of the finances of the Charity.

Reserves policy

The Biojemmss Trustees recognise that The Biojemmss Organisation, UK needs to hold adequate reserves in order to minimise risk of disruption to the lives of its beneficiaries, should income be significantly reduced, or expenditure increased, for unforeseen reasons.

Core funding (which meets regular outgoings such as rents, salaries, food, school fees) is almost entirely raised from regular monthly giving by individuals and churches. Income is therefore fairly predictable though Biojemmss has seen some fluctuation post covid. Biojemmss has worked hard to increase donations and has seen a slight uplift from our decline last year from these efforts.

Funds for unforeseen needs (e.g. hospital treatment for a child) or for capital expenditure/expansion (e.g. purchase of a vehicle or land for development) are raised through specific appeals and fundraising events.

Need for reserves

Although the funding strategy outlined above has proved reliable to date , trustees nevertheless wish to ensure that funds held in reserve will further enhance the stability and sustainability of the operation especially as the organisation steadily expands and as we work on diversifying income streams. This policy reflects Charity Commission guidance.

The trustees will aim to hold an amount equivalent to six months’ running costs of Ugandan’s expenditure in addition to three months’ running costs of the UK’s expenditure in reserve. We feel this will adequately provide time to identify alternative income in the event of any of the above

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

given current expenditure. We have added UK expenditure costs to our reserves policy this financial year in acknowledgment of our changing UK running costs over the past few years. Biojemmss wishes to ensure that, in the event of an unforeseen drop in income, Biojemmss will be able to pay outstanding liabilities such as fees and subscriptions.

This amount does not include ring fenced or restricted funds (e.g. building funds). This amount was reviewed in this financial year in light of the ongoing impact of coronavirus on the charity sector and that we dipped into our reserves in our last financial year. Biojemmss has continued to prioritise streamlining costs and carries out regular reviews of our budget and spending to identify any opportunities to reduce costs. This was to ensure that holding six months Uganda expenditure and three months UK expenditure would not impact on the funds available for dayto-day operations in Uganda and existing projects.

The unrestricted funds held at the year end were £26,226.

Statement on reserves

Biojemmss has carefully considered its financial position in light of the longer-term economic impact of coronavirus and other recent world events, and reviewed our short, medium and longerterm priorities. We have decided to continue to take some precautions in terms of our financial planning to ensure that our core work with the most vulnerable beneficiaries is able to continue throughout this period of uncertainty.

We remain mindful that the sector is reporting that one in four charities are currently relying on reserves to keep operating and have on average seen a 43% decline in income, and have encouraged charities to consider a variety of matters including reserves for adversity as well as new opportunities.

Biojemmss has therefore reviewed its current reserves policy to sustain our resilience to overcome ongoing fluctuations in terms of funding (inflation, changes in exchange rate, and variations in our supporter base) in the coming years.

This policy will be reviewed on a six monthly basis including any opportunity to move out current cautious position and reduce reserve levels.

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The Biojemmss Organisation UK

Trustees' Annual Report

Year ended 31 March 2024

Overseas payments policy

The Trustees note the potential risks of the Charity’s overseas activities, notably in sending funds to Biojemmss, Uganda. The Trustees have considered the Charity Commission’s guidance and arrange for transactions to be sent through reputable financial institutions, ensuring an adequate audit trail. The Charity does not use cash as its primary mechanism to transmit funds to Biojemmss, Uganda and otherwise minimises any cash being taken outside of the UK. The Charity’s CEO has oversight of transactions and verifies payments made to Biojemmss, Uganda are used for the intended purpose and reports back to the Trustees. The Trustees monitor and periodically review the Charity’s payment arrangements in supporting Biojemmss, Uganda and seek to ensure adequate accountability and traceability of payments in a way that is proportionate to risk and cost.

Foreign exchange policy

The Trustees will periodically review the effect of foreign exchange rates in respect of sending payments to Biojemmss Uganda, given that it uses a currency exchange and treasury service to efficiently send money to its Ugandan counterpart.

Going Concern

The trustees have reviewed the Charity’s ability to carry on operating as a going concern. The Trustee’s do not know of any uncertainties that would bring in the organisation’s ability to continue its activities at the point of trustee’s annual report being signed.

16/01/2025

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

William Crump

Trustee

- 40 -

The Biojemmss Organisation UK

Independent Examiner's Report to the Trustees of The Biojemmss Organisation UK

Year ended 31 March 2024

I report to the trustees on my examination of the financial statements of The Biojemmss Organisation UK ('the charity') for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (8the Act9).

I report in respect of my examination of the charity's financial statements 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 material 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 financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 8true and fair' view which is not a matter considered as part of an independent examination.

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.

Nigel Wyatt FCA Independent Examiner

125 Main Street Garforth Leeds LS25 1AF

- 41 -

The Biojemmss Organisation UK

Statement of Financial Activities

Year ended 31 March 2024

Year ended 31 March 2024
2024 2023
Unrestricted
Restricted		 Total Total
funds funds funds funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 38,584 9,780 48,363 45,299
Other income 5 537 3 537 2,263
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total income 39,121 9,780 48,900 47,562
================================ ================================ ================================ ================================
Expenditure
Expenditure on charitable
activities 6,7 33,384 24,319 57,702 52,309
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 33,384 24,319 57,702 52,309
================================ ================================ ================================ ================================
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Net expenditure and net movement
in funds 5,737 (14,539) (8,802) (4,748)
================================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 22,739 49,005 71,744 76,491
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total funds carried forward 28,476 34,466 62,942 71,744
================================ ================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 44 to 51 form part of these financial statements.

- 42 -

The Biojemmss Organisation UK

Statement of Financial Position

31 March 2024

The Biojemmss Organisation UK
Statement of Financial Position
31 March 2024
2024 2023
Note £ £
Current assets
Debtors 11 3,865 1,700
Cash at bank and in hand 62,148 72,813
-------------------------------- --------------------------------
66,013 74,513
Creditors: amounts falling due within one year 12 3,071 2,769
-------------------------------- --------------------------------
Net current assets 62,942 71,744
-------------------------------- --------------------------------
Total assets less current liabilities 62,942 71,744
-------------------------------- --------------------------------
Net assets 62,942 71,744
================================ ================================
Funds of the charity
Restricted funds 34,466 22,739
Unrestricted funds 28,476 49,005
-------------------------------- --------------------------------
Total charity funds 13 62,942
================================		 71,744
================================

These financial statements were approved by the board of trustees and authorised for issue on ___, and are signed on behalf of the board by: 16/01/2025

William Crump

Name:

Trustee

The notes on pages 44 to 51 form part of these financial statements.

- 43 -

The Biojemmss Organisation UK

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is a Charitable Incorporated Organisation (CIO). The address of the principal office is Office 17323, PO Box 92, Cardiff, CF11 1NB, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 44 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

- 45 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

- 46 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

4. Donations and legacies

ended 31 March 2024
Donations and legacies
Total
Unrestricted Restricted Funds
Funds Funds 2024
£ £ £
Donations
Donations 34,740 8,417 43,156
Gift aid received on donations 3,844 1,363 5,207
-------------------------------- --------------------------- --------------------------------
38,584 9,780 48,363
================================ ================================ ================================
Total
Unrestricted Restricted Funds
Funds Funds 2023
£ £ £
Donations
Donations 32,244 9,181 41,425
Gift aid received on donations 1,951 1,923 3,874
-------------------------------- -------------------------------- --------------------------------
34,195 11,104 45,299
================================ ================================ ================================

During the financial year, the Charity received £1,500 (2023: £7,385) worth of gift-in-kind donations in the form of clothing and essential resources to support its work in Uganda.

5. Other income

Other income
Total
Unrestricted
Funds
Unrestricted		 Total Funds
Funds 2024 Funds 2023
£ £ £ £
Bank Interest 537 537 2,263 2,263
================ ================ =========================== ===========================
Expenditure on charitable activities by fund type
Total
Unrestricted
Restricted
Funds
Funds Funds 2024
£ £ £
Fundraising for Biojemmss Uganda 31,955 5,467 37,422
Support costs 1,429 18,852 20,280
-------------------------------- -------------------------------- --------------------------------
33,384 24,319 57,702
================================ ================================ ================================
Unrestricted
Restricted		 Total Funds
Funds Funds 2023
£ £ £
Fundraising for Biojemmss Uganda 34,776 7,424 42,200
Support costs 5,187 4,922 10,110
-------------------------------- -------------------------------- --------------------------------
39,963 12,346 52,309
================================ ================================ ================================

6. Expenditure on charitable activities by fund type

- 47 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

7. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds
Total fund
directly costs 2024 2023
£ £ £ £
Fundraising for Biojemmss
Uganda 37,422 20,280 57,702 52,310
================================ ================================ ================================ ================================

8. Independent examination fees

Independent examination fees
2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 536 510
Other financial services 1,070 1,790
--------------------------- ---------------------------
1,606 2,300
=========================== ===========================

9. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 18,852
================================		 4,382
===========================

No staff costs were incurred by the Charity during the financial year.

The average head count of employees during the year was 1 (2023: 1).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £18,852 (2023:£4,382).

10. Trustee remuneration and expenses

No remuneration or expenses was paid to any of the trustees during the year.

- 48 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

11. Debtors

11. Debtors
2024 2023
£ £
Prepayments and accrued income 1,046 3
Other debtors 2,819 1,700
--------------------------- ---------------------------
3,865 1,700
=========================== ===========================
12. Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 3,071 2,769
=========================== ===========================

13. Analysis of charitable funds Unrestricted funds

Unrestricted funds
At
At 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
General funds 22,739 39,121 (33,384) 28,476
================================ ================================ ================================ ================================
At
At 31 March
1 April 2022 Income Expenditure 2023
£ £ £ £
General funds 26,244 36,458 (39,963) 22,739
================================ ================================ ================================ ================================

- 49 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

Restricted funds

ricted funds
At
At 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
Employment Fund 49,005 4,313 (18,852) 34,446
Build Our Home Appeal - 462
(462)		 -
Emergency Appeal - 850
(850)		 -
Christmas Appeal 2023 - 3,194
(3,194)		 -
Make Room Appeal - 960
(960)		 -
================================ ================================ ================================ ================================
49,005 9,780 (24,319) 34,466
At
At 31 March
1 April 2022 Income Expenditure 2023
£ £ £ £
Employment Fund 46,428 7,499 (4,922) 49,005
Build Our Home Appeal 1,425 1,303 (2,728) 3
Change the World for A Child 2,394 3 (2,394) 3
Appeal
Emergency Appeal 3 2,302 (2,302) 3
================================ ================================ ================================ ================================
50,247 11,104 (12,346) 49,005

- 50 -

The Biojemmss Organisation UK

Notes to the Financial Statements (continued)

Year ended 31 March 2024

14. Related parties

There have been no related party transactions during the year.

- 51 -

The Biojemmss Organisation UK

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

- 52 -

The Biojemmss Organisation UK

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2024

Year ended 31 March 2024
2024 2023
£ £
Income and endowments
Donations and legacies
Donations 43,156 41,425
Gift aid received on donations 5,207 3,874
-------------------------------- --------------------------------
48,363 45,299
-------------------------------- --------------------------------
Other income
Bank Interest 537 2,263
---------------- ---------------------------
-------------------------------- --------------------------------
Total income 47,400 47,562
================================ ================================
Expenditure on charitable activities
Fundraising for Biojemmss Uganda
Activities undertaken directly
Donations sent to Biojemmss Uganda 35,922 36,750
Shipment and donation of clothes and shoes 1,500 7,385
-------------------------------- --------------------------------
Support costs
Staff Salary Costs 18,852 4,382
Insurance 3 539
Accountancy Fees 825 1,924
Transaction Fee's 295 234
Printing and Postage 3 1,935
Equipment & Consumables 3 389
DBS Costs 181 145
Travel Costs 3 474
Website Costs 127 88
-------------------------------- --------------------------------
20,280 10,110
-------------------------------- --------------------------------
-------------------------------- --------------------------------
Expenditure on charitable activities 57,702 52,310
================================ ================================
-------------------------------- --------------------------------
Net expenditure (8,802) (4,748)
================================ ================================

- 53 -

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Document Sent:
01/16/2025 13:18:09 UTC
Document Status:
Pending
01/16/2025 14:00:09UTC
Sender:
office@wyattandco.net
Signers:
wills.crump@cms-cmno.com, nigel@wyattandco.net
CC:
sian@biojemmss.com, tim@wyattandco.net
Client Event By Server Time Client Time IP Address
SignNow Web Application Uploaded the Document office@wyattandco.net 01/16/2025 13:16:17 pm UTC 01/16/2025 13:16:10 pm UTC 86.28.96.63
SignNow Web Application Viewed the Document office@wyattandco.net 01/16/2025 13:16:24 pm UTC 01/16/2025 13:16:23 pm UTC 86.28.96.63
SignNow Web Application Document Saved office@wyattandco.net 01/16/2025 13:18:01 pm UTC 01/16/2025 13:17:59 pm UTC 86.28.96.63
SignNow Web Application Invite Sent to:
wills.crump@cms-cmno.com		 office@wyattandco.net 01/16/2025 13:18:09 pm UTC 01/16/2025 13:18:08 pm UTC 86.28.96.63
SignNow Web Application Viewed the Document wills.crump@cms-cmno.com 01/16/2025 13:58:52 pm UTC 01/16/2025 13:58:52 pm UTC 147.161.166.108
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:03 pm UTC 01/16/2025 13:59:03 pm UTC 10.50.92.88
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:09 pm UTC 01/16/2025 13:59:08 pm UTC 10.50.92.88
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:15 pm UTC 01/16/2025 13:59:15 pm UTC 10.50.88.252
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:21 pm UTC 01/16/2025 13:59:20 pm UTC 10.50.92.88
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:27 pm UTC 01/16/2025 13:59:26 pm UTC 10.50.97.105
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:48 pm UTC 01/16/2025 13:59:47 pm UTC 10.50.88.252
SignNow Web Application Viewed the Document wills.crump@cms-cmno.com 01/16/2025 13:59:52 pm UTC 01/16/2025 13:59:52 pm UTC 20.254.157.196
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 13:59:59 pm UTC 01/16/2025 13:59:59 pm UTC 10.50.92.88
SignNow Web Application Unfinished Document wills.crump@cms-cmno.com 01/16/2025 14:00:06 pm UTC 01/16/2025 14:00:05 pm UTC 10.50.88.252
SignNow Web Application Added a Text wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Added a Text wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Signed the Document wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Document Saved wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Signed the Document wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Added a Text wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108
SignNow Web Application Invite Sent to:
nigel@wyattandco.net		 office@wyattandco.net 01/16/2025 14:00:09 pm UTC 147.161.166.108
SignNow Web Application Added a Text wills.crump@cms-cmno.com 01/16/2025 14:00:09 pm UTC 01/16/2025 14:00:08 pm UTC 147.161.166.108