for another. uma Eoranotherhuman.org ## BOARD OF TRUSTEES CHRIS ROBINSON ## A note from Craig and Janine This year’s annual report reflects this new direction. The photographs included were taken by children and community members— images chosen to be shared with you. Each picture highlights local voices, perspectives, and creativity, serving as a reminder that every story is most powerful when told by those who live it. In 2024, we began an important conversation about how images and stories are used across the nonprofit sector. Our aim was to rethink long-held practices and introduce stronger policies that prioritise dignity, safety, and child-centred representation. This reflection has now been embedded into our organisational values and strategy. REBEKAH ELLIS AARON AZNAR .LINDSEY JACQUES GILES MCVICAR JANINE AND CRAIG ROBINSON As part of this commitment, we have made the decision to move away from sharing identifiable images of children. Going forward, all fundraising and communication materials will avoid showing children’s faces or other recognisable features. This step recognises that informed consent is complex, can change over time, and may not always be possible in the ways the sector has traditionally assumed. This also reflects growing concerns in the digital age. Once images are placed online, they can be copied, altered, and circulated far beyond their original context, often without the knowledge or control of the people featured. This raises real risks of misuse. By rethinking how we use photographs, we are not only safeguarding children but also responding to these wider realities of the digital landscape. Note: In 2024 we rebranded our charity to: For Another Human. Our rebranding reflects our deep commitment to prioritising people. The term hero no longer fits our values - to us, the word fosters uncomfortable imbalances. By eliminating the word hero from our language we strive to enhance equity and inclusivity, ensuring everyone stands on equal ground. You'll see more storytelling at the centre of our communications as we dedicate ourselves to a more human-centred approach, ensuring that every initiative and interaction is thoughtfully designed with the communities we seek to serve in the centre. In our move towards rebranding and embracing inclusivity, we invite you to join us in celebrating every story equally and fairly. Love, Craig & Janine xxxxx ## vision: ## mission: ## values: To alleviate some of the stresses associated with hardship. Partnering with communities for shared action in education and community life. Collaboration Belonging Generosity Inclusion Community ## for another human in action ## quality education: In regions where education remains beyond reach for many, For Another Human provides 20 school scholarships, opening pathways for children to access consistent, highquality learning. ## building: Constructing essential infrastructure that strengthens both individual wellbeing and community capacity. ## community engagement: Listening first and working collaboratively with communities to understand priorities, co-design solutions, and ensure local people lead decision-making and delivery throughout every stage of a project. where we work: UGANDA Uganda is a landlocked country. It is bordered by South Sudan, Kenya, Tanzania, Rwanda and the Democratic Republic of Congo. For Another Human operates in and around Gulu, a district in North-Western Uganda with a population of around 186,000. Uganda’s population of 48.5 million increases by about 3% each year, with 71% of people living in rural areas. Life expectancy is approximately 64 years, with only 2% of the population older than 65. Uganda has one of the world’s youngest median ages at 16.3 years - about 45% of the population is under 14, which places great pressure on the demand for education. 60% of people in Gulu live in financial hardship 1 in 3 children do not complete primary school. 4 in 5 girls who enrol in primary school do not progress to high school. Find more Gulu statistics at dataafrica.io/profile/gulu-uga a little bit of history: A personal note from Craig from 1st trip until now… ## 2012 Church trip to Gulu, Uganda, to join Watoto church and build a classroom at Watoto Village, Laminadera. My first Ugandan experience and my first introduction to Children of Hope orphanage. ## 2013 My solo trip to Gulu, Uganda, which included; an introduction to Gulu Remand Home, meeting Pastor Doreen and a day trip to Murchison Falls with Children of Hope whom I visited many times during my stay. ## 2014 Organised and led a team of seven friends to build a church and latrine block for pastor Doreen on the outskirts of Gulu. We also did some much needed repair work at Gulu Remand Home. ## 2015 Organised and led a team to build the Remand Home medical staff their first single room private surgery and latrine block. For the children at Bless a Child Kampala, we built an adventure playground. ## 2016 Organised and led a team to build an indoor kitchen facility for Gulu Remand Home. We also built the second adventure playground at Lacor Hospital, Gulu. ## 2017 My visit to Gulu was to install local ovens and ventilation to the new kitchen facility at Gulu Remand Home. I also spent time and took much needed resources for the work with street kids in Kampala. ## 2018 Organised and led a team to build a two room extension on the (2015 build) Remand Home private surgery, thus creating a medical centre that can also provide care for the local community as well as look after the children inside the facility. We also build the third of our adventure playgrounds for the children of Bless a Child, Gulu. Became a full time charitable organisation in Uganda. ## 2018- 2024 We have been blessed with many more successful builds including a sanctuary wall for “Christines House”. A fun and child friendly waiting room for the Remand Home Medical Centre and a family home for Beatrice. We have also started many programmes such as Skateboarding, Boxing, Little heroes education, Bakery project, a children’s hospital fun club and a library club. ## . Building bright futures side by side Shout out to Charles. Every organisation has those special people who bring light and strength simply by showing up. For us, one of those people is Charles. Although not formally employed by For Another Human, Charles has become an integral part of For Another Human. Charles is the friend who is always there. His willingness to give his time and energy reflects the very heart of what we stand for — community, generosity, and shared purpose. We are deeply grateful for Charles’s years of friendship and commitment. He reminds us that lasting change is never the work of one person alone but the result of many hands and hearts working together. ## Our Team ## AMOS, a year on ‘Financially it has made my monthly savings of 150,000 more easy. Socially, I am able to meet many new friends who have a good impact on my life’ - Amos, Field Manager. ## RONALD, a year on “Am really grateful and thankful for being employed and receiving sponsorship because it has eased my daily life routine. I am able to concentrate on my boxing career which has catered to my well being. I don’t need to go and hustle a lot.” -Ronald, Programme Manager ## For Another Human: Ready, Steady, Bake! ## Gladis’s story “My name is Gladis Opio. I really thank God for this project in the community, it has been a gift from God to all the community members because it is bringing changes. I am also one of the students, I was also taught. I hosted the training from my home, then after the training I have come to train other people in the village. So people are very happy, they are appreciating what this project is doing in their life, it is changing their life. We went for follow up and others are making a profit of 6000 ugs and 3000 ugs and are now not dependent on other people, at least they can get their own money after the training. I want to send a blessing to those giving to the project. May God bless them, and open doors for them.” ## The challenge Northern Uganda continues to experience the long shadow of conflict, leaving families in cycles of hardship. In Gulu, many households rely on subsistence living and have few opportunities to break that cycle. Barriers include a lack of start-up resources, limited training, and inequality in access to opportunities. ## A practical solution Our initiative equips men and women with practical baking skills and the tools to launch small enterprises. Delivered through free 5-day workshops led by skilled local bakers, the programme combines hands-on cooking with business training in packaging, hygiene, and financial management. Beyond training, participants receive year-round mentoring to ensure businesses grow. Selling roadside or to local shops offers a tangible route to a steady income and improved family well-being. ## Lasting impact We have now run 14 training cycles, each shaped by local input. Feedback shows consistent results: participants not only establish businesses but also form savings clubs, strengthening community resilience. ## For Another Human: Spaces to Belong, Places to Grow! One of the most pressing needs we encounter is ensuring food security for school-aged children. Many in our scholarship programme begin their day before sunrise, walking long distances to reach school by 7 a.m. and studying until late afternoon. Without a nutritious meal, it becomes difficult to stay alert, focused, and fully engaged in learning. Providing daily meals is therefore not just about nourishment—it’s an essential foundation for concentration, attendance, and academic progress. Since 2022, we have run a small school lunch club — Let Kids Grow Healthy — providing daily meals for children within our scholarship programme. These meals are prepared by Betty, a local mother whose small kitchen business is situated opposite the school. We warmly invite you to partner with us in this journey. Every contribution goes directly to our scholarship programme, ensuring that each child continues their education without interruption. Your support is not just for one student, but part of a collective effort that makes quality education possible for all the children in our care. This partnership does more than fill plates- it nourishes learning, strengthens local livelihoods by supporting Betty in sending her own children to school — a genuine ripple effect of partnership and shared growth in action. Oh, and of course we enjoy the food too when we visit each week to spend time with the kids at lunch break. For Another Human currently supports 20 children through school scholarships. As these children progress into senior school, the costs of education rise significantly — with higher school fees and additional expenses for learning materials and support. ## Come visit: We welcomed friends, family and trustees to stay in 2024 2024 has seen more friends join us in Northern Uganda, bringing their energy, skills, and compassion to our community projects. For Another Human welcomes volunteers into every aspect of our work — from laying bricks on school builds to joining outreach programmes, visiting families, or simply playing with children until the sun sets. Each day offers a chance to learn, to serve, and to be part of something lasting. Volunteers live alongside us in our home near Gulu town, sharing in both the rhythms of daily life and the joy of community. Time is spent building relationships with children in our programmes, supporting local initiatives, and encouraging one another in faith and action. Uganda is full of friends not yet met, and the connections forged here often become lifelong. We also encourage those who support children through our school scholarship programme to meet the young people, their families, and communities. Every volunteer contributes in a meaningful way, and the relationships formed here often leave a lasting impact on both sides. The experience of serving, learning, and sharing life in community not only strengthens our work but also creates memories and connections that stay long after the journey ends. ## The Big 5 Are Waiting… Just one hour from our base in Gulu lies Murchison Falls National Park, Uganda’s largest and most breathtaking reserve. We encourage volunteers to take part in a two-night safari experience. Imagine waking up on the banks of the Nile with an early morning coffee before heading out on a game drive to spot lions, elephants, giraffes, and buffalo. Later, take a boat cruise along the Nile to the base of the world’s most powerful waterfall, Murchison Falls, where hippos, elephants, and antelope gather to drink and cool off. It’s a chance to pause, unwind, and experience the beauty and wonder of Uganda — a perfect balance to the busy and rewarding days spent serving in the community. ## From Sarah, visit November 2024 “Knowing Janine through her work in the UK, when her and the family moved to UG, I always knew that someday I would go to support them and boy, what an experience which hugely exceeded my expectations. I was instantly made to feel at home in their home and got straight to work unloading the supplies I had taken over with the financial support of my community and friends at the office HQ. The overall summary of my visit was the way the community just embraced me and through this have made some lifetime friends. Just wow!!! “ ## For Another Human: Building Together, Brick by Brick ## A Forever Home Completed Last year we shared the story of building a forever home for B and her cherished family. In 2024, that vision came to life in full colour with the exterior beautifully rendered and painted in shades chosen by B herself. This year also saw the addition of a shower room, flourishing plants, and food provisions to bring comfort and dignity to daily life. What began as walls and a roof has become a sanctuary — a place filled with security, warmth, and the joy of belonging. Thank you for standing with us in this journey. ## Meet One of Our Neighbours: Nelly Nelly is a great neighbour and friend. Last year, with determination and hard work, she transformed part of her home into a small restaurant — a place where she could cook, serve, and earn an income for her family. But the open layout left her vulnerable, and repeated break-ins put both her business and her safety at risk. Recognising her commitment and the potential of her efforts, our trustees agreed to step in and provide secure doors and locks for the structure. This simple support gave Nelly the security she needed to protect her business and continue building her vision for the future. No break in’s since. Her story is a reminder that sometimes the smallest of gestures — a lock, a door — can make a big difference. ## For Another Human: For Community ## Our Skateboarding Outreach Keeps Rolling Strong! What started as a weekly Thursday session has now grown to twice a week, with children gathering every Tuesday and Thursday at a local community space. With 30 skateboards available to share, more than 100 children regularly join in, learning new skills, building friendships, and discovering the joy of skating in a safe and supportive space. Beyond fun, the programme is a training ground for confidence, teamwork, and resilience — qualities that flow into school, family, and community life. To make the sessions even more inclusive this year, we added scooters alongside skateboards, opening the joy of play to even more children and ensuring no one is left on the sidelines. ## Gulu Boxing Club: Building Strength, Inside and Out This year, thanks to your support, the Gulu Boxing Club received an internal makeover, including new mirrors, training equipment, and the security of a full year’s ground rent. More than just a gym, the club is a safe haven and community hub where young people can train, grow, and dream. Under the guidance of Coach Mulindra Dennis — a devoted and prayerful mentor — aspiring boxers are nurtured with care, boxing disciplines and encouragement. Many come from homes unable to afford sports training, yet the club remains open to all, free of charge, offering a constructive outlet and a sense of belonging. ## A Legacy from Leeds to Gulu Craig’s journey began decades ago at The Hunslet Club, UK, a place that shaped his life and instilled values of resilience, respect, and service. Today, those same lessons inspire his work in Uganda. The Hunslet Club continues to walk alongside him, sending boxing kit and clothing, and cheering on the mission to nurture young people through sport. ## A Ring of Opportunity In 2024, Gulu Boxing Club received its first-ever boxing ring — the only one of its kind in Northern Uganda. Designed by local engineers and built with recycled materials, it can be dismantled and transported for competitions across the region. For many young athletes, stepping into this ring was their very first time — a moment that ignited confidence, raised ambition, and gave a fighting chance to pursue potential. Morale is soaring, the club is thriving, and dreams are being built punch by punch — thanks to the unwavering support of the For Another Human family and friends. ## In Craig’s own words: “You may think The Hunslet Club is just about helping local kids, but the truth is its kindness and generosity ripple far beyond Leeds. What you learn there will stay with you forever — and one day, it may just be the thing that helps you change someone else’s life.” A note from Coach Mulindra Dennis: ‘thank you for your greatest efforts working tirelessly in lifting Gulu Boxing Club higher and higher’ ## For Another Human: Learning Starts Here. Koc Lii community partnership build ## Progress report The vision for a nursery school in Koc Lii began humbly, with children gathered under a mango tree for informal lessons. Koc Lii, a rural community south of Gulu with around 300 households, identified a nursery school as its greatest need, a safe and inclusive place where young children could begin their education close to home. This project will establish a safe and inclusive learning environment, supported by clean water, sanitation, a kitchen, and recreation spaces. It is rooted in the priorities of the Koc Lii community itself. Land was generously given by the local church in 2023, and this past year, we celebrated another vital milestone: a borehole was drilled, now providing clean, tap-tomouth safe water for both the school site and surrounding households. Previously, the nearest well was over 4km away, providing unsafe water that required up to three hours’ collection each day. In the rainy season, journeys became exhausting and hazardous — as one local friend explained, it is common to slip and fall in the mud. This borehole has transformed daily life, meeting basic health needs and cementing trust between the organisation and the community. With this first phase complete, the project is now ready to advance to construction. Phase two addresses the next step: clearing the land and laying foundations for the first of three nursery classrooms and a 4-stance latrine. This phase is crucial for transitioning from vision to reality and creating a safe, accessible, and sustainable environment for children to start their education. ## Community Ownership For Another Human’s role is to stand alongside the community: raising funds, mobilising resources, and providing technical support. Local leaders and workers remain at the forefront. Bricks are being made in the village, creating both income and ownership. A local engineer, holding a degree in engineering, has been identified to oversee key phases of the build — ensuring quality while creating professional opportunities within the region. Environmental sustainability is also central. The design incorporates rainwater collection for daily use, responsible waste management, and gardens for outdoor learning and food security. Each element reinforces resilience and reduces external dependency. ## Fundraising & Delivery Leadership for construction is provided by Craig, with more than a decade of experience building in Uganda. His expertise in navigating regulations, sourcing materials, and managing local projects provides a solid base for delivery. The fundraising strategy blends grants, donations, and the active involvement of supporters. In November 2025, a team from the UK will join with community labour to deliver Phase two: Clearing and securing the land with fencing. Construction of the first two nursery classrooms. Building a four-stance latrine block (two boys, two girls). This partnership of community, local expertise, and international support ensures the project remains ambitious yet achievable — turning vision into reality, phase by phase. If you would like to donate to this project please visit justgiving.com/foranotherhuman or links in our Instagram @foranotherhuman ## By Humans, For Humanity ## SO, WHAT DOES THE FUTURE HOLD? The Nursery School in Koc Lii continues a community vision of creating spaces where children can learn. You are warmly invited to join the journey. Two more build trips are planned — February 2026 and March 2026 — a hands-on chance to help shape a lasting space for learning. Together, we can bring this vision to life. Reach out to us at: hello@foranotherhuman.org ## GET INVOLVED: Craig and Janine’s work thrives through shared effort. Come be part of it. - Volunteer with Us: Bring your unique skills and talents to Uganda, and collaborate with our local team while enjoying an incredible international experience. Together, we can create a meaningful impact, accomplish bucket-list aspirations, and build lasting friendships. - Donate to Us: Whether large or small, your support is invaluable. Consider signing up for recurring donations. Consistent, sustainable giving enables us to plan effectively and budget wisely. We are immensely grateful for the unwavering support from our sponsor families. Advocate for Us: Help amplify the message of For Another Human’s work in Uganda. Share our stories, or even better, initiate an important conversation through one of our “This Garment” products! - Friends often ask, “What do you need most right now?” To make it easier to respond, we’ve created an Amazon Wish List — a simple way to choose and send the items that keep our programmes running smoothly. Every purchase you make is something we would otherwise have to stretch our budget to cover — from school supplies to everyday essentials. Each gift not only meets a practical need but also frees up resources so we can invest more deeply in education, community projects, and long-term impact. And yes — you’ll even spot a bone or two on the list for our faithful guard dogs Timber and Molly, who keep watch over our home every night. Explore the list here : https://www.amazon.co.uk/hz/wishlist/ls/2 A62HEIZZ0MGY?ref_=wl_share ## Cosy, Organic, and Full of Purpose What began during the challenges of COVID has grown into one of our most loved initiatives: our hoodies and t-shirts. Each purchase is more than just a comfy piece of clothing — it’s a way to wrap yourself in purpose. By choosing one of our garments, you’re not only adding something cosy to your wardrobe, but also directly supporting projects that bring education and opportunity to communities in Gulu. It’s a simple way to show your support. Order here: foranotherhuman.org/ thisgarment ## TRANSPARENCY & ACCOUNTABILITY: We strive to remain transparent and accountable in our operations with an annual commitment to The Charities Commission in the UK (Registration 1182592) and as a member of the ACNC in Australia (ABN 24 936 263 851). And accountable to the The National Bureau for Non Government organisations who regulate, monitor, inspect, coordinate and oversee all operations in Uganda. A copy of our financials can be found on the Charity UK website & ACNC AU. We value voices from all of our supporters, team, and volunteers from all over the world. We are committed to becoming the best, equitable organisation we can be. We welcome any feedback, suggestions and ideas. Contact us: hello@foranotherhuman.org Thank you to everyone. You are making a difference, Craig and I hold your love, prayers and financial support dear to our hearts and send thanks on behalf of our communities. justgiving.com/foranotherhuman 1.1. HELP US TO LOVE WITH OPEN ARMS LIKE YOU DO, A LOVE THAT ERASES ALL THE LINES AND SEES THE TRUTH, OH THAT WHEN THEY LOOK IN OUR EYES THEY WOULD SEE YOU, EVEN IN JUST A SMILE, THEY WOULD FEEL THE FATHER’S LOVE. AMEN. foranotherhuman.org Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Incomeand Endowmentstrom: Donations and legacles CharitaL)le actlvltle5 Dthertrading activitles Other Totsi: 13.141 20,726 1.600 33.867 3,260 1.411 105 1.411 105 16.317 22.326 Expendlture on: Ralslng funds Charltable actlvities Other TotaL' 750 26,042 5858 32,650 750 37,021 5.858 43.629 10,979 10,979 Net gains on Investments Net expendlture Transfers befften funds Net expenditure before other gainslllossesl Other gain5 and losses Net movement In funds .16,333 11,347 -4.986 .16.333 11,347 4.986 .16.333 11.347 -4,986 Reconclllatlon of funds: Totalfunds brought forward Total lunds carrled fomard 5,579 -10.754 2.808 14.155 8,387 3.401 Charlty No. 1182592 2024 2023 Current assets Cash at bank and In hand 5.291 5.291 9,407 9,407 -1,020 Credltors: Amountfalungdue wlthln one year AccruaLs Total credltors: amounts falilng due wlthln oneyear Other -1.020 1.020 Dupllcated transactlon -870 3.401 3,401 3.401 3.401 Net current assets Total assets Less current liablutles Net assets excLudlng penslon asset or IlablLIty Total net assets 8.387 8,387 8.387 8,387 The funds ofthe charlty Restricted funds Restrlcted Income funds 3.401 2,808 Unrestrlcted funds Generalfunds 5,579 5.579 Tolalfunds 3.401 8.387 Approvèd by the tnjstees on 31 October 2025 G.D.McVicar Trustee 31-0tt-25 Mithgel Mulleoder I Wthllinster Avenlle waker￿d WFI 2EG 2PodDt¢r2025 IlldtpèDdeAtExorAlTraOM of ch￿ AteottDts ForAD¢thrHuxMD- Ch*rrty Numb¢r 1182392 tr* CXamiTWiOll to vhicb aUMtion 5brAJld k ¢trAWD in this retvn in ordei ty)eDableaFffOFer Mith*l N￿￿k￿der CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report members of On accounts for the year ènded Ji I,.1 Charity no (If any) IIELff I Set out on pages I rewrt to the truste85 on Thry ex2minatK)n of lh8 acujunts of tha above d]arity (Ihe Trusf) forth8 year eTMl&l 3 ill L I Responsibilitles and As the tharity trustees of the Trust you are r8sponsible for the preparatDn basis of report of the ac￿￿nts in ac￿[dan￿ wlh the requiTrments of Ihe Charities Act 2011 (Yhe Acr). I report In respect of my 8xaminallon of the Trusys accounts carrted out urKler sectron 145 of the 2011 Ad and in carrying out my examination, I have followed the appllcable Diredicffts gtven by the Charity Ci)mmissbn under sectlon 145(5Xb) of the ACL I have compieted my examination. I confim that no mat8rial matters hav8 come to my attention in connection the examination whith grves me ouse to belleve that in, any material respecL' accounting records were not kept In accordance wtth seGtion 130 of the Act or the aco>unts do not ac￿rd wlth the accx)unting records I have no 0￿￿MS and have ￿)ma across no other matters In c))nnectlon with the examination to whith attention should be drawn in order to enable a proper understanding of the ac￿Unts to be readHI. . Hease de18te the Myds in the bRL*els ifthey do rN)tapply. Independent examinerfs statement Slgned: Name: ArfVLiEN g Relovant professiornl quallfication(s) or body (If any): Addross: Jfi ZE IER October 2018 Section B Disclosure OnFy complete if Ihe examiner needs to highlight matters of concem (see CC32, Indepe￿Ient examinatK)n of fthatity accounts: directions and gu￿$an￿ for eXamIr￿rS). Give here brief detalls any Itgms that th8 examlner wlshes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist (CC32a) A recommended checklist for examiners This checkllst is not suttable for the e￿MinatIon of voluntary group accounts. 1. Self4s58ssment checkllst The questions in this checklist are des￿Tred to help the examiner to undertake their independent examination in accordan￿ with the legal requirements and good practice recommendations set out in the Commission's guidan￿ on Independent examination of charity accounts: Directrons and guidance for examiners (CC32). The examiner Is recommended to use the checkjist alongside the Directions for Independent examination. Not all the checks listed will apply in the case of every Independent examinatlon aThJ so the checklist is not a substhite to the examiner using their ovm judgment as to what is necessary. The prompt 'step done. may prompt a tyes. or'no.. A 'no' answer does not always indicate a problem because It may simply be that the step was either not applicable or found not to be necessary to the examination undertaken In case the words 'not applicable. or 'not necessarf might entered in place of a worklng paper reference. Some answers may be 'no' bec3use the evldence or infomiation that was needed could not be obtained and this wll need to be considered when the examlner makes their report. It is recommended that all the steps for each Direction are completed wtth a working paper referen￿ added. It tnay be th* the examiner completes the dlecklist as they go through the examlnation or as a (x)mpleteness theck at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use thls checklist and examiners may substltuÉe their own checklist or take an altemative approach. If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of 8xaminels Working papers. 2. Checkllst The Directions and dO￿Th￿ntatIOn Step dono7 Worklng paper reference Dlrection I: CheGk whether the clwity Is e￿gible to have an independent examination Checked the charity audit threshokl aptl)Yru &) the accounts to be reviewed Checked an audit is not required kn any other reason Confimied the cha Is eli ible for Independent examination Confimied the amount of the charty's incorne to figu￿ shown the accounts (induding any branches) and (Thfirmed that Income and assets are below the audit thresTrM)Id or. rf appllcable. obtained a copy of the letter from the Commisslon rovin an audit dis If the charity has one or more subsidiaries 0)nfim￿l that group accounts are rK)t r uired by law If 8 charitsble cx)mpany (*￿ that Iha aKIIt exemp statement has been made If applicable. rechecked ts threshold ca1(￿lakn during the examination If the charitls income is MO￿ Ihan £250.0(X) ￿nfiml8d that the examiner is a member of one of the listed bodies If appli(%ble, informed the trustees that the d￿rity is not ible for an inde ndent examination If receipts and paymerts a￿niS have txn prepared. checked that the chanWs gross income is less than £250,CKKI and that it is not a o)m an If re￿Ipts and pay￿nts accounts been prepared. (**ck that there is no requirement to prepare accruals acyxunts in the chari vemin document or ts an If applicable, infom)ed the lJustees that the charity is not eli ible to re are recei ents ac(x)unts Direction 2: Check for any confi5ct of interest that prevents the examiner from carrylng out thoir indawdent examination Confinned that there are no ckjse personal relatK>nships Y￿th the trustees that compromise independen Confinned as having no the day to day involvement in the administration of the chwity If provlding other services to the charity then L￿ffir[ned tr￿t all the criteria in Direction 2 necessa fol- Independen￿ are met Identifi￿￿ that there are no cir￿mstan￿ in the exam1r￿S judgment that would reasonably lead to the perception that the examiner is not indepandent Nl& i+ Tho Directions and documentstton Step done? W0￿1ng paper reference Considered whether ￿ffiCienty skilled to cary (xrt the examination and. where requi￿1. (a)nfimied membethip of a listed bod If applit￿ble. infom7￿1 the trustees that you efwe to out the inde dent examination DJr6Ction 3.. Record your indapendent examination File of working papers Prep￿￿j to d￿rnent ts v undertaken (see the Diredion for guidar￿e on key workiTYJ apers) EviderK* of a If issued. letter of engagement signed b the trustees on file D0￿mentatiOn of steps uired b Direclion 1 are all done Documentation that ste uired b Diredion 2 are all done Anal Ical review documented Areas of con￿rn identified and not￿1 whethw these were resolved or if unresolved and Signifi￿nt have induded them In the examinerfs re Verification and vouthing [K0(￿ureS arKI any checks made are on file Cop ofa roved accounts on fde Cop of trustees, annual Copies of information relied upon as part of ts examlnation are on file Ifa licable. co ies of ￿Itten assuran￿ ' Recorded the conclusions drawn as an outCA)me of the independent examination that supFth the examinerfs are on flle Recorded any matters of matertal signffjcar￿e about wfiich a rt must be made direct to the C(xnmission R8conled vthether to exer(xse discretion and ￿￿Jrt on relevant matters direct to the Commission Dlrectlon 4= Plan urin Obtained an understanding of the charitys constitijtion, objectives, organisational Stru(*Jre, the funds managed, lis acttvFties and accounti Planned specific exarnination procxdures appryriate to the circumstances of the chaiity Reviewed whether any areas imwovernent ￿Ere advised to the trustees in the previous yearfs independent examinerfs report (or audit reFK)rt arKI *) and to see if any action taken Considered the financial risks idenlified and. where aC￿UalS evidence that shows that the ch￿lty is a goi￿ cOr￿M Noted any irnplic2tions for the examinerfs repxt arKd fq separate tyl N/ The Directions and documentation step do￿? Working paper reference Direction 5: Check that accountlry TEcords are kept to the required standard Checked that a(Lounting re(￿S have been kept are tt•mplete and considered rfthe have been ke tothe uired standard Asked the trustees atKJUt how they ertsure the ac£ounting records are Gomplete If corrections made or reca)rds created during the examination. the trustee appToval for these has been ht and oblair￿j Asked the tsustees if they carried out a review of the charivs Internal financtal controls In the ar Noted any implications for the examinerfs reF(*t and for se arate re rtin to the Commission Direction 6: Ched( that the accounts arn conslstent wlth the accountin Com ared the accourts with the undertyin accountin re&)rds Checked some entries from the lisling of transaciions of income and expendi￿rE to vouchers suth as invol￿, bank ststements, and re￿1 If applicable. confitmed that the truste&s have taken correctly reported in the ac(xiunts If add￿Onal checks ￿[9 [￿￿ary. the evidm Yas f￿rKI that showed the aca)unting recor(I was (x)mplete. voucher resent, and t)oth su ported the en In the accounts Dlrection 7: If the accounts are prepared on an accnA basis and one or more related party transactlons took place the examlner must check If thesa propety disclosed In the notes to the accounts Checked that the disclosu￿ required by the SORP have been made and are (xjmplete Considered whether Ihere are any ImplicatsoTE for the examin8r's report and re to the Commission If re￿Ipts and pa￿ents arxrjunts p￿la￿ and a related party transaction note VRS provided. then ch￿ed the note for any impli(xtions for the oxaminerfs r Direction 8: Check tho rnasonableness of the signif￿ant estimates and judgments and accounling policies usod in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees that the separate funds of tr(e charlty 14 accounts Checked the reasonableness of any sun[fi￿nt estimates ( ud Tnents that have been made in The Dirécti￿$ and document*ion Working paper reference done? Where acc￿a£S a(xxxJnts &e prepared. (*￿￿ed that the accounting policies adopted ae ￿nSIstent with the SORP and a￿a pro nate to aclivibes of tr Where accwals acLX)unts are prepared. <￿￿ked that the accounts were Noted any implicatrons for the exam1r￿S reFxYt and for separate reportin to the Commlssion Directlon 9: The examiner must check whetherthe trusfees hava considered the financlal circumstances of the charity at the end of th• repoltkng period and, If the accounts are p￿pared on an accruats basis. check whether the trustees have made an assessrnnt of the charity's posftion as a going concem when approving the accourts Asked the tnjstees ￿ether they expect the tharrty to be able to settle outstanding invoices. bius and commitments as and when they fall due Asked th8 trustees about reserves wlicy and the alequacy of the level of r￿rVeS hekl [* Nlrf Where accwals accounts are prepared. checked Ihat the truste8s' have made an &sse&Sff￿ (* g)irg (x)nwn atKI ItAt their assessment Is reasonable glven the infomialion available Where aaluals ac(¥Junts are wepared. (*th that the SORP'S disdosures alxxrt going concern have been mde Notsd any implications for ￿ exarnnws retxwt aThJ separate reporting to the Commission N[* Id Where re￿ipts and payments accounts have been prepared. checked that the charity can lawfully prepare such a(xxJunts. that all the a¢￿untIng statements are p¥esent th that funds of the chaiity are corre(Jty identified Where acrxuals ac(J)unts are prepared. the(*ed tr￿t compl W5th the SORP and a plicable acwuntin starKtsr If the charity is a ￿Mpany. checked that the ac(a)unts also com with the ap i{￿ble rxjmpan law requirements Noted any impli(2tions for the examinerfs rep￿￿ and for separate re rtin to the CcThmission Ik the accounts that neod to be followed up for further explanation or evidence Carried out an anatyti(aJ review Step done? Working paper reference Following the anatyti(xl review. seleded maknl items in the accounts for further explanation or SUPFK)rti eviden If the accounts ￿)uld be materially misstated, additi(Thl checks were undertaken and the examiner is satisfied that the item(s) identified were satisf&torily explained and • induded In the accounts Noted any impli12tions for the examinerfs rewrt and for se arate reporti to the Commissic Directlon 12: Compar8 the tntstees, annual report wilh the accounts Checked that any figure for reserves quoted ￿ the trustees. annual re rt is not material inconststent with the a(xx)unts Compared the trustees. annual report wilh the ac)>)unts for any material Inconsisten Noted any impl[L￿￿OnS for the examinerfs rep)rt and for separate re ortin to the Commission Direction 13: Write and sign the Inde￿ examinatlon report Reviewed the condusions from the inde rKlent examinatic Considered whether the examination has identif*d a matter of concern that should be reported in the examinerfs re Checked that the eXami￿S retxxt all of ts matters uired If relying on the w(￿k of others in undertaking the irKlependent examination. the exam1r￿r is fulty SatiSf￿d with their wjwk and that work has been full documented Signed and dated the examinerfs report Reported matters of material Sijnifi(xn￿ to the Commission Exercised discretion and reFrtxtgJ relevant matteT5 dire(* to the Commission . c. 2? (o