## **Enhancing the Capacity of Persons with Disability**
A Charitable Incorporated Organisation
## **Charity No. 1178779**
**Company No. CE014326**
## **Trustees' Report and Unaudited Accounts**
**31 March 2021**
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
**Enhancing the Capacity of Persons with Disability CONTENTS**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 5||
|Independent Examiner's Report||6|
|Statement of Financial Activities||7|
|Balance Sheet||8|
|Notes to the Accounts|9 to|13|
Page 1
**Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. CE014326**
## **Charity No. 1178779**
## **Registered Office**
Higher Week Iddesleigh Winkleigh Devon EX19 8SJ
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
Brenda Addison Chris Khamis Deborah Cohen Mark White Mary Bennell
## **Accountants**
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
Page 2
**Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.
## **OBJECTIVES AND ACTIVITIES**
Prevention or relief of poverty in Northern Uganda of persons with disability by providing grants items and support to local organisations.
The charity works with locally based charitable and community organisations to develop specific projects and then provide resources to deliver these projects.
• Provision of business and mentoring support for small businesses set up by persons with disability
• Acquisition of vocational skills by persons with disability to enable them to find employment or set up their own business
• Capacity and financial support to providers of market relevant vocational training for persons with disability to ensure ongoing sustainability and longevity in the delivery of a programme of vocational training
• Development of further initiatives in conjunction with local partners to support overall mission and purposes
• Development of a business hub comprising people and resources to support business set up by people with disability
The trustees have had regard to the guidance issued by the Charity Commission on public benefit.
The following criteria will apply to grant giving:
• Organisations Registered as a charitable body by the Government of Uganda for persons with disability that have a track record of delivery, integrity and financial reporting
• Organisations that have a track record of delivering similar projects (3 years)
• International charities operating in Northern Uganda
• Community based organisations with a track record (3 years) in delivering similar projects.
•In exceptional circumstances a very small grant (max £200) will be given to a non-recognised/established organisation for a trial period
No volunteers are used in this charity.
Page 3
**Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT**
## **ACHIEVEMENTS AND PERFORMANCE**
ETC continued its support during the first part of the financial year (April to August) to selected microbusinesses established by young people with disability. This was Phase 3 of an ongoing programme to provide mentoring, financial and business training and training in additional technical skills to enable business diversification. The support has ensured that businesses have continued and provided income for the young people to enable them to be independent of family and community. They are also now in a position to become advocates and mentors for other young people and a number have taken on trainees themselves in their specific vocational area.
In Nov 2019 the trustees applied for a grant to the FCDO small charities fund to part fund a vocational training programme for youth with disabilities in northern Uganda to be delivered by the Uganda delivery partner – Gulu Disabled Persons Union.
The total project expenditure is £55,247 made up of FCDO grant and matched funding from donors.
The grant of £28,818 was approved in principle by FCDO in October 2020 with a start date of January 15th 2021.
The proposal was to deliver the programme in 2 cohorts of 50 trainees each in disciplines of hairdressing, electronics, motorbike mechanics, knitting and design and decoration The training period is for 6 months, one month of which is placement in a workshop.
As well as providing technical schemes literacy and numeracy, psychosocial skills and communal activities such as music dance and drama were provided.
Many of the trainees had not had the opportunity to receive any education due to their disability and difficulties with access to education.
During the period from October 2020 to December 2020 extensive capital works were carried out at the premises to upgrade the toilet facilities, provide a piped handwashing supply provide boarding spaces for 25 students, and a secure perimeter fence and gatekeeper’s hut.
Many of these requirements were set out as part of the Government of Uganda’s standard operating procedures for educations establishments in times of covid. The premises were inspected by local government officers and approved for opening on January 15th.
The instructors and ancillary staff were recruited and inducted in November December. There was a major focus on safeguarding during the induction period as the programme was working with vulnerable young people 50 % of whom would be living away from home in boarding accommodation.
53 young people were recruited from an extensive list of those interested and training started. In addition to those funded by the FCDO grant 15 young women from a fund managed by National Union of Women with Disability Uganda who were impressed by the design and setup of the training programme.
At the end of March 21, the students were still carrying out their training at the centre. Blogs and pictures of the activities are featured on the website https://etcofpwd.com
Page 4
**Enhancing the Capacity of Persons with Disability TRUSTEES ANNUAL REPORT**
It is too soon to measure many achievements against the objectives for the training programme that started in January 2021
Three key objectives have been met:
- Carrying out the building and improvement work to the premises to make it fit for delivering the programme in accordance with Government requirements
- Starting the training programme with 53 trainees on the15th January as programmed
- Recruiting and providing training to the instructors and ancillary staff in Safeguarding policies, procedures and activities.
Fundraising is carried out via the personal networks of the trustees and soliciting donations on the website. Fundraising is carried out via the personal networksof thetrustees and soliciting donations on thewebsite. There are no specific annual objectives for funds to be raised.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a Charitable Incorporated Organisation who's only voting members are its charity trustee. It is governed by a CIO foundation model constitution which was adopted on registration on 13th June 2018.
Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
Mark White Trustee 31 January 2022
Page 5
## **Enhancing the Capacity of Persons with Disability INDEPENDENT EXAMINERS REPORT Independent Examiner's Report to the trustees of Enhancing the Capacity of Persons with Disability**
I report to the charity trustees on my examination of the accounts of Enhancing the Capacity of Persons with Disability for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
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.
Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS 31 January 2022
Page 6
## **Enhancing the Capacity of Persons with Disability STATEMENT OF RECEIPTS AND PAYMENTS**
## **for the year ended 31 March 2021**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total**
**Expenditure on:**
Charitable activities
6
**Total**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestrict**
**ed funds**
**2021**
**£**
21,157
50
11|**Restricted**
**funds**
**2021**
**£**
1,813
9,980
-|**Total**
**funds**
**2021**
**£**
22,970
10,030
11|**Total**
**funds**
**2020**
**£**
7,659
312
7|
|---|---|---|---|---|
||21,218
21,197|11,793
1,813|33,011
23,010|7,978
3,714|
||21,197
-|1,813
-|23,010
-|3,714
-|
||21|9,980|10,001|4,264|
||21|9,980|10,001|4,264|
||21
5,615|9,980
-|10,001
5,615|4,264
1,351|
||5,636|9,980|15,616|5,615|
Page 7
## **Enhancing the Capacity of Persons with Disability STATEMENT OF ASSETS**
## **AND LIABILITIES as at 31 March 2021**
|**Company No. CE014326**
**Notes**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
7
Restricted income funds
**Unrestricted funds**
7
General funds
**Total funds**|
**2021**
**£**
15,616
15,616
15,616
15,616
15,616
15,616
9,980
9,980
5,636
5,636
15,616|**2020**
**£**
5,615|
|---|---|---|
|||5,615|
|||5,615
5,615|
|||5,615|
|||5,615|
|||-|
|||-
5,615|
|||5,615|
|||5,615|
Approved by the board on 31 January 2022
And signed on its behalf by:
Mary Bennell Trustee 31 January 2022
Page 8
**Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS**
## **for the year ended 31 March 2021**
## 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity constitutes a public benefit entity as defined by FRS102.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
|**Fund accounting**||
|---|---|
|Unrestricted funds|These are available for use at the discretion of the trustees in furtherance of|
||the general objects of the charity.|
||These are unrestricted funds earmarked by the trustees for particular|
|Designated funds|purposes.|
|Revaluation funds|These are unrestricted funds which include a revaluation reserve|
||representing the restatement of investment assets at their market values.|
|Restricted funds|These are available for use subject to restrictions imposed by the donor or|
||through terms of an appeal.|
|**Income**||
|Recognition of|Income is included in the Statement of Financial Activities (SoFA) when|
|income|the charity becomes entitled to, and virtually certain to receive, the income|
||and the amount of the income can be measured with sufficient reliability.|
|Income with related|Where income has related expenditure the income and related expenditure|
|expenditure|is reported gross in the SoRaP.|
|Donations and|Voluntary income received by way of grants, donations and gifts is|
|legacies|included in the the SoRaP when receivable and only when the Charity has|
||unconditional entitlement to the income.|
|Tax reclaims on|Income from tax reclaims is included in the SoRaP when the income is|
|donations and gifts|received|
|Donated services|These are only included in income (with an equivalent amount in|
|and facilities|expenditure) where the benefit to the Charity is reasonably quantifiable,|
||measurable and material.|
|Volunteer help|The value of any volunteer help received is not included in the accounts.|
|Investment income|This is included in the accounts when receivable.|
Page 9
**Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS**
**Expenditure** Recognition of Expenditure is recognised on a receipts and payments basis. Expenditure expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Statement of cash flows**
The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity
Page 10
## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS**
## 2 **Statement of Receipts and Payments - prior year**
|**Income and endowments**
**from:**
Donations and legacies
Charitable activities
Other
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**2020**
**£**
7,659
312
7
7,978
3,714
3,714
4,264
4,264
4,264
1,351
5,615|**Total**
**funds**
**2020**
**£**
7,659
312
7|
|---|---|---|
|||7,978
3,714|
|||3,714|
|||4,264|
|||4,264|
|||4,264
1,351|
|||5,615|
||**Income from donations and**|
|---|---|
|3|**legacies**|
|Donations
HMRC Gift aid
reimbursement|**Unrestricted**
**£**
16,169
4,988
21,157|**Restricted**
**£**
1,813
-
1,813|**Total**
**2021**
**£**
17,982
4,988
22,970|**Total**
**2020**
**£**
7,659
-|
|---|---|---|---|---|
|||||7,659|
Page 11
## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS**
## 4 **Income from charitable activities**
|Grant Income:
Foreign, Commonwealth
& Development Office
Primary Purpose
Trading:
Sale of calendars
Sale of honey
5
**Income from investments**
Bank interest
6
**Expenditure on charitable**
**activities**
_Direct expenditure on_
_charitable activities_
Donations to Uganda
Printing of Calendars
Phase 3 extension
Purchase of camera and
equipment
_Support Costs_
IT expenses
Consultancy fees
Legal and professional
fees|**Unrestricted**
**£**
-
-
50
50
**Unrestricted**
**£**
20,336
342
58
-
181
280
-
21,197|**Restricted**
**£**
9,980
-
-
9,980
**Unrestricted**
**£**
11
11
**Restricted**
**£**
-
-
-
1,813
-
-
-
1,813|**Total**
**2021**
**£**
9,980
-
50
10,030
**Total**
**2021**
**£**
11
11
**Total**
**2021**
**£**
20,336
342
58
1,813
181
280
-
23,010|**Total**
**2020**
**£**
-
312
-|
|---|---|---|---|---|
|||||312|
|||||**Total**
**2020**
**£**
7|
|||||7|
|||||**Total**
**2020**
**£**
2,773
459
-
-
199
-
283|
|||||3,714|
Page 12
7 **Movement in funds**
## **Enhancing the Capacity of Persons with Disability NOTES TO THE ACCOUNTS**
|**Restricted funds:**
**Restricted income**
**funds:**
Foreign, Commonwealth
& Development Office
Purchase of camera
_Total_
**Unrestricted funds:**
**General funds**
**Revaluation Reserves:**
**Total funds**|**At 1 April**
**2020**
-
-
-
5,615
5,615|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
9,980
1,813
11,793
21,218
33,011|**Resources**
**expended**
**£**
-
(1,813)
(1,813)
(21,197)
(23,010)|**At 31**
**March**
**2021**
**£**
9,980
-|
|---|---|---|---|---|
|||||9,980|
|||||5,636|
|||||15,616|
|Purposes and restrictions in relation to the funds:
Restricted funds:
Foreign, Commonwealth
& Development Office
Purchase of camera
8
**Analysis of net assets between**
**funds**
Net current assets|||
|---|---|---|
||||
||||
||||
||||
||**Unrestricted**
**funds**
**£**
15,616
15,616|**Total**
**£**
15,616|
|||15,616|
Page 13