REI)OIIT OFTH£ TRUSfEES AND riNANcIALSTATEIF,N7's roR THE YEAR FNDED 31s'r DE4CCJBFR 2023 FOR JOY FOR HUMANITY UK CHARITY NUIVIBER 1183224
1183224 CON'fciY'I'S ofTHC FINANcIALsTAT&1NTs FOR THE YEAR ENDED 31ST D£C'EfvIBf.R 2023 ige Cliarity Infomiatioii Repoi'l oFilie Triistees Repui'l of Ilie Iiidepeiidenl Exaniiner Slaltm¢ni ofA55els and Li*bililies Receipts and Payii)eiils Accoiini 1183224
CHARITY INFOll[ATION FOH'I'HF. YE-, AII I.:NI)CD 31.ST DICE[BER 2023 Joy For Iquiiiaiiily UK Cliarity registration niunber-. 1183224 IEnglAiid and Wales) Chai'ity'5 principal addiEss'. 72, Laui'isioii Rd, Loiidoii, E9 7HA Triislee5 Keviii Belcliei. (Chairl Josepli Liikw3bJO Olivia Sliilla Namuli St2ff No staff are eniployed by Joy For Humanity Ul< Iiidependeni Exaiiiirler Raymand Chaplin Caton Fry & Co Liinited Essex HOlt 7-8 The Sliriibberies Geoi-ge Laiie Soi)Ih Woodfoiyl London EI8 IBD BAnliei's CAF Bank 25 Kiiigs Hill Ayenve Kin8s Hill Wesl Malling ME194JQ Pa¥e I
REI)I)EIT ofi TFIC TRUSTE4 CS FOR THE YEAR ENDED 31ST DECEfvIBER 2023 SiruclLlI'e, Govej'rtintt fiiid Mtsiio%ettieiil Oovei'niiig Docutueiil be¢ii opei?ting 05 a project of Fiwniploii PaTk BaptLSt Cliiiirli. Iii Aiigusl 2019 JI.-11 UK ivas %ble to open a ban1( l¢COun1 Iviill CAI". t3aiik. Ihi% is wlien the LIU slaitcd lo ope12te bs oti ITTrdepeDdeiit cliaiity. BoAI'd of Trustees Tliere are foul. Ii'usrees or tlie clMrity. Icevin Belcliei. is cliaiiperson willi 20 years experieiice iii Ul< and lose I'elalioiisliip lviih Richai'd Ssekiloleko, the c11311' of JFI I lJgaiidLI. Tliey woi'k closely lo tsveisee the goveniancc of Ilie chai'ities and joint woi'l(ing. Josepli Liikivago. volltalY Directoi., ovei%ees the we¢kly operations of the ClrI(Y and liatses closely with rlie team in Ugonda. Josepli lias maiiy yeai's of leodci'5hip in Uganda risin2 to Private Secreiaiy to the Vice In Ilic ycar ahead Ilie Triislccs are planrtiiig lo ¢xpaiid Ilic niimbti- of Iruslces uveiseeing Ilic cliarity. 'rhe UK Tr115tees meel re8ulai.ly will) Ilie Ugandan Tiiisle¢s. Risk Mlln%ReJiient The Iruslees are keen 10 liniit tlie intei'nal and external risks to whicli Ilie chai'ity is exposed 11nd ale looking riJi2iif 181 MAnge[1)etit- Policy nnd Pi'oceduj'cs. Siiicc we do lot of iiileinatioiial lrniisfers lo Joy For Humanity Uganda, Dur policy iiicludes on overseas pllyineiii pi'ocedLlI'e 10 ertsiire Iliai Ilie furtds Ir8ttsferted 10 ljgonda %ent for the intcnded Iiiiiposc. PriKeduiE'. 'riie Ugai)da leain sliare8 aeknowledgemenl of Ilie fuiids i'eeeived fiDiii Joy foi Hiiinanily Ulc. Tlie UgaiidiL leatll 51iai-es detailed fin311cial iiionilily I'eporls foi. iiew pi'ojecl8 and oiigoiiig projecis. Joy Foi. Hiiiiianity UK aiid Ilic lJganda tcaiii liavc Icgulai- oiilinL Inceiin&s tn kcep eoch nihei. iipdaled Pag¢ 2
pi'oje¢ls iii lJ8anda. tlie iiitended lai'tset groiii).'I'o showcasc a niodel of skiccess iii Il)¢ fulre for the coiiniry, docunientiiig ilie PIULessLs dnd funds ieceived iii Uganda is al the ceiiii'e tsf%Yl)al is done. Organisgtional Sti'ucluj'e Jos¢plJ Liikwago and Kevin Belcher COLiiplete tlie operntioiial tasks of Ilie cliarity wiilioul eiiiploying any slalf. They iiieel on a Moiiilily basis iviih eacli oihei. and oil a monllily Lmsis iviih the Ugondan ieani. 'rhei'e air a150 a gi'oup of JFH Amba55adois wlio suppoi'l Ilie chai'ily in the UK. All of the Ambassadois have visited Ihe aelivilies in U8anda. TJ'u$tee Remllnei'slloll eypenses Tlie Ti'ustees air not reiiiLina'ated and in the year 2023 lifive claiiiied iio expenses. Objectives aijd aims Joy foi. 14iiinaiiily provides ediication to cliildreii and eiiipoivcrs Ugandan faiiiilies lo earli an incoine whicl) alloivs Iliein lo tiieei their SIC needs like slieliei., liealilicai?, food, cloihiti2, and educaiion to live heililiy, and di8Dified lives. Tlie objects aiE, foi. tlie benefit of people living in Uganda, a coiinli'y f(>und iii East Africi. 11 To idvance the education of peiEoiis in iieed, iiicludiiig 01-phaDS iii U8aiida by pi'oviding In¢i'il- based 5cholaiships and assisting in the provisioii of facilities for edLicalion aiid by siich other 2) Tlie prevention or Irlief of Poverty aiid sickne55 iii Uganda by ijioviding ediicaiion. li?ining, ljealilicai'e pi'ojecls and all neLessAry suppoit designed lo enable individiials to Benernte siislaindble income and be self-sufficieol. As Ihe cliarity lias developed the objeeiives have falleii into four areas of activity.. Ediication Tlie education eiiviroilliieni in U2&nda Jiever fully recovered fix)ir tlie Covid-19 patideinie. GIEtste¥ pai'cnls have struggled to pay scliool fees for tlicir cliildreiito allciid scliool. Diii'ing 2023, thiougli ihe siipport The uuiiibeiE allending Ilie school liavc dipped fi'oin pie-pandeiiiic leve15 of 650 to 40(h450 students per providing food froiii Ilieir pei-sonal faiiii and 4150 been cookiiig tli¢ food Iheiiiselves. las wc wi'ile tliis report. in May 2024 01)ly 500/0 of tlie ciii'rent 450 sliiden15 are able to pay ilieii. school fees) Page 3
The scliool Lontinue5 10 stiuuIe, so oiii. hope foi. 2024 is Ihti we will be able to IllCLf8se oui. financial We a15u believe tlial Ilie econoiiiic gioivLli pai't of our suppoit i% 2TOiVilIB in inipoitaiice to eiiable the local EcortoiiiiL G5'0wIII Sgviiigs aiid Ci'edil OJ'gaiiisalioii1SACCOI- We ivei'e able lo c4iitii)ue lo suppoi't tlie SACCO by suprx)i'leKs Cliicke115 Iliis coiitinii¢s lo be a sell'.fiinding pix)jecl. bui the niitnbei. of Chicke1 reared lias beeij less due A new hatcheiy was provided fer Ihe Ky1( iangA Cotntnuiiily by ihc Gov¢i'iiiiicnt 111 2023. Holvever, wlieii ive pi'oblenis willi th¢ pix)jccl. JF.H liayc nLTr%i' goi liigh-4llcl1ily chicktDs ready to pix)vidc eggs loi- the liaicliery Black Soldiei- Flies-'I'hi5 project has floui'islied during 2023. It has become a regional centre to denionslrate Self Einpoiveiinenl CTroup (SECTI- To iarl iviih, Iliis enibi'aced Ilie cliicketi Aiid PIG I)Tojects, but Ilie woiip villaoes. Th¢iE is a local slriictiii'e siipported by JfH bui 1101 led by JFH. JFH ¢onliniies tu ollei. sl8rt-Iip Eranis lo f8milies. Wlien a fAinily receives J giant they become a part of the SEG cind ore supported by oiliei. SEG iiieIiibeis iii Ilieii piojecl. So fai. IOOO/o of tlie llivestinenls ljave been successful, )$ tlie gi'oup slipp.[S ond hold5 people accoiiiilable for Ihc pi'ojecls. We were Able to provide the gi'oiipg witli a poitable ii'rigation syslein wliich iiieans ilui farmeis #IE 8ble to row tlieii. eveD in Ilic diy stasan% ivhicli wasn't i)ossible bcfoi-e (liis acqiiisilioii. Tlie IiLiiiibei' of families pait of Ilie 8lY)up Jnore Ihan doubled in 2023. Wiiljoiii Ilie eeoiioiiiic growili iviiliin the community. Ive ivill nol see long-tenii Iransforniation, and faiiiilies We air CUI-I'eiiily invesligatiiig oihei. business oppoi'luiiilies Iliai Inay enable the SEG ineMbe1 to work closer l¢alili Centi'e- lThe fii'sl phase of the health ceiilre ivas conipleled iii Mairh 2022. In 20?2123 we I'aised a fuitliei. £50,000 foi. pliase 2. Ivliicli coiisisled ot'fjioi'e equipineiit.-Ihe ceiiti'e bceaine iiidepeiident of Ilie local eleclriciiy supply and is Iioiv i-uii ¢oiiiplelely on solar poivei. Iviih batlei'ies. We ivere also able lo biiild staff boost for the 51aff. A comiiiuiiity kilcheii ivas also built, enabling tl family lo prepare food for inpalietils. We still require ftirth¢i' fiinds to biiild Ilie addilioiial woiiicTh's suite, iiitlkidi118 a Inatei-iiity ward. Page 4
iiuiiibei of cliildiEli being torn at Ilie health ceiiiiE. The l)ealtli cenire contiiiues [() Tnove lowai-ds self-s1151fiin{Ibilily. As wc wi'itc Iliis in May 2024 we ale sloivly Uganda are slowly biiilding Ilieii. reserves. llie iiiove towgrds suslaiiiabilily lias becii slowei. Iliati pi'edicled due to tlie ecoIioiiiy being very bad. People Teams. Public Betiefit Tiusttcs hav¢ taken account of the Cliai'ity Coiniiiissioii's general guidance oti public bertefit wlien reviewing Bxcligroiind to the chai'ily Joseph Lukivago slai-led JFH Ugallda 16 years ago %vhi15t still a leeiiagei.. Wheii lie iiiovcd to Ilie UK lie joined Fj'ainplun Paik Baplisi Cliuirh in 2016 who began a sijiall project lo suppoil Kya2anga Modern vai'iety of visits of people from Iqackney lo K)'azaiioa. 'Ilie Anibassadoi's Iliat liave visited Ilie village118ve caii8lit Ilie vision of a parliiersliip and tli¢ cliarily I5 gi'owtt from tlieii. expanding frotti Ilie original Ediicational suppori to the Health and Econott)ic Giolvih Aeiivities. JFH UK lias nv ainbilion lo gl'ow sla(foi' a biggei slt'ucture in Ilie UK. We ivani 10 I'eniain a SLlPPtsrt organisalion for rhe team iIi UgaIida suppoiliii8 tliem lo develop Iheir sei-vices. We believe they know best the rteeds ofiheir coinmunity but ivith our exteFnal suppoit thry can make this happen quickei. aiid in bettei. way5. Pllllls for 2024 Edutati Maiiy Local pai'¢iils coiiliiiiie to be iiiiable lo pay the fiill fees foi. the scliool. Tlie Jiiiiiiber of pai'eiits that cao pay is iiisiifficicnl lo siTrslain the school. Tliei'efoiE ive have started to iai-get parents in titles ivlio cali afford to pay and ivill enable us ¢¢ siibsidise tlie local pareiils.'Flirougli a spoiisored cliiiib up Mount Killiniajaro. ¢lie oiigDiD8 pai'lner5hii) %viili Mic Brilaniiia TI'L1 and otliei. genei'oiis dolleis we ale in Ilie piocess of refiirbishiiig the 'OL111ds of the scliool #nd classr005ns. Tlie Broiiiids of Ilie school liave iKen pavcd and 3 Llassioonis renovated 10 a liigli siandai'd. Moir P.EntS from thc Mossaka are alir&dy bringing boaiYleJ's to tlie Eeonon)ic Gi"oivih All Ili¢ cLii'i'¢iit pi'ojecls Ivill be expanded aiid we iiitetid lo iiicoi'poiale niore villuuitts. Houpfully by Ihe end of 2024 ivt ivill IiAve 6 villages wilh a Stlf EirpoiveiEd Group. We al'e ivoi'king ivitli a neiv thicken l)alchery to expdiid Ilie prodiictitsn of cliickeiis bui Iliis is being a lot sloivei. Ihon we would have liked. Hopeliilly tljis The aini tliis yeai. iyill be foi. Ili¢ liealih ceiJlre lo beconie self siislaitiable. We liave slowly slaited to I'educe the iiionihly fiinds being 8eni fix)m the UK. Willi Ihc itseivts Iliey now hold ID Ugandi¢ they coiild keep Page 5
We also lJop¢ 10 coiiiplete Ilie suppoit piogiaiii o(supporliiig 150 bii'ilis at a very discouiTrled pi'ice. slay in. One Irip is planiied foi. 2024. A groiip of 9 peoplt ivill be visiting 01124, June 2024. '1'lie next visit will lake place oti 17 Feb 2025. 111 2023 we siicctssfiilly ratsed £42,400 foi. phase ? This IYJS iai5¢d Ihioiigh a campai7 to 1.000 sniall trusts Uganda were sff quarter &iid #ii enlian¢ed $olaT powei. systet)i. suppoit to the health centi'e of appio¥iiKately £1,000 pci. nionlh in addilion lo the funds foi. capital Monthly suprI from individiials cunlinued foi. cliild sponsoi%hip SLhuol suppoit. In total we iveir ablc te Iransftr £74.Q20 to tlic team in Uganda during tlie year. Resei'ves poltcy It lias eslablislied a pulicy wliereby uiiresii'ictvd fuiids al-e requiird io.. Cover adiiiinislralioii aiid siippoitC051s iii Ilie Ul< wiihoiil wliich Ilie thai-ity could not funclioii to provide fuiids to enablc projects to be uiidertakcii atshoit notice. Tlie trustee5 consider il pi'iideiil tlial unresti'icted funds shoiild be sufficient to covei. 3 moniljs adniinisii'alioii attd supporL. Tliis aniouiits lo £5QO. Atcounling aijd Repoj'ting Responsibilities The trustees 81e responsible forpi'epariDgthe Report of IheTrLlSteesand the financial statetnenls in accordance willi Jpplicgble law aiid Unilcd Kiiigdoni Accounliii8 Sland21Cs Illiiited Kiiigdoin Gene1llY Accepted Accoiiiiliiig Praclteel. The law api)Iicit ble lo eligl'lties in F.iiglaiid and Wales, the Charitie8 Aet 2011. Cligrily (Accounts and Repoitsl eadi finat)cial year wllicli give a tiiie aiid fair view of tlie Stsle of affairs of Ilie cliarity and of that period. ILI preparing tliose finaiicial slalne£s, tlie Iriistees ali req11Ed to.. Select suitable ac¢ounling polici& and then apply tlienj consistently. Obsei'vc Ilie iiieil)ods and pi'in¢ipl¢s iii Ilie Cliarily SORP. MAke jLid&ieinenis aiid esliinates Ilial di'e iessuiiable and pi'udenl. Pag¢ 6
The Iiiistee5 Yre Tesponsible forkceping proper accounting r¢c'dS which disc105e with i'easonable accuracy al Irusi deed. Tliey al'e also responsible foi- %2feguarding Ilie a55els oftlie ch9rily and helic¢ for IAkiiio reayoiiable step£ foi. Ilie pi-eveiilioii aiid del11011 of fi'aud aiid othei. ji.regul.I1ies. Bo#i'd ofTruslees The board of ti'iistees, Ivlio sei'ved dui'ing (lie year and lip lo the dale of Illis ieporl, are sei oui pdge l. Indepc)Ideiil c¥aniiMer The indepetoenl examiii¢i Rayniond Cliaplin will be piop05ed for re-appoinlinejil. This reporl I12s beeii yrep&iEd ill accordaiice with the Sialenient of Retoinnieiided PI•ciice- Attouniing and RepoTiiiig by Cliariiies. This iEpori Ivas appiov d by the Trustees on 2024 and signed on their b¢lialf by.. 7LkLs7e8 Page 7
REPORT OFTHE INDEPENDENT CXAMINEftI'O THE TRusfEI Cis OF.loy fioi. Huiiianlty Ul< I I'eport on ilie accounts foi. tlie yeai. ended 3 1st December 2023 wliieli wc 3Ct oiil o pagcs iiine to eleven. Respective Respon5ibilitiC5 of TL-US(ees 8iid ExaiTLlnei' The cliai'iiy's Iruslee5 al'e re5POJ15ible Coi. IIJC pr¢pai-<l1ion of Ilie accounts in accoi'da of (lie Cliai'ities Aci 2011 Itlie 201 l Aet)) llnd Iliot ali ii)dependentexan)ination 15 I'C uii'ed. 1115 n)y responsibility.. exaniine tlie accounts undei. Seciioi) 145 of Il)e 2011 Act lo follow Ilie procedures laid down in Ihe General Directio Conifflissiuii {uiidei-Seclioii 145151{b) of the 2n1 i Act). and 10 slate wlietliei. pai'licular matLeiE have coine 10 itty athention. s given by the Chaiily Bgsis of Lndepeildent ExamÉner's Repui't ly exaiiiin81ion was carried out in 8ccoi-dÈiite will) Ilic Gener81 Dii'e¢lion5 giiien b the Cliaiiiy Commission. An cxamin21ioii includes a review of Ihe accouniing re¢oi'ds kept by Il)e Cliarity, and a coiiipai'ison of tlie ccouiils pi'eseiiied i¥ith those records. It also incliides considei?tioii of any uiiusuil itans or diselosw'es in the accouiils and seeking explanalioKlb fi'oni you as Ti'usiees conce&nin8 21)y sllcIi iaiieis. Tlit pi'oteduies undei'18keii do iiolprovide all the evidente tlilll would be irqvii'ed in an audit, aiid c nseqiiently no opinion is 8iven as lo whetliei. Ilje accounts Present a'lrue and fail. view. and tlie repoit is limited to tliose matta's set out in the st8tEtneniS below. liidepeikdent Exanjliier's Stattment Your altElltion is draivn lo the f8Ct that the eIri1Y 118s prepared fmanci31 slalen)enls in accordance wi) Accounting and Repoiting by Chai'ities preparing their accouiits èceordance witb4 the Financial Repoitiiig Standwd 2pplicable in Ilie UK aRd Republi¢ of lirland (FRS 102) in pr¢fei'en¢¢ to Ilie Aeeouniing and Reiioiting by Cliai'iti¢s'. St8teLnenl of Recort)iiiended Pi'aetice issued on l Ayi'il 2Q 5 whicli is i-efei-ied (o in tlie exlaiit i'egul£iions but lias now been wltlidi31. T understund that this has been done in oiYi&' f. Ilie fjnancial statement5 to provi aceoi"d3nce with Generally Accepted Accounling Praclice effeciive for reporting pei. l January 2015. e a ai?d fair vieiv i ods beginning oil OT after In connection with my ext11n&t¢0ry. no other matterexcepttlthti*feL'ltd 10 in the pre to niy attention.. whicii givcs nie irasonable cause to believe tliat, ii) any niaieri?l iespect, thc uirenieiits.- lo keep accounting records in awordance ivilli Section 130 of tlie 201.1 Act. and to piEpare accoiLnts wliich accord witli Ihe accounting i'CCOLQs and co]nply with ilic accounting requiranenls ofilie 2011 Act hAve iiot been tnel. or to wl)icli, in Jiiy opinion, &tientson should be drawn iii Ol'der to enable a pro accounts lo be reaclied. ious paragnpli has eonie 2) ei. understaRdiJ]g of the Rayinond Cl)aplJn Caton Fl'y & Co Lllljlted 7-8 The SlJriibberies South Woodfoi'd London E18 IBD Date.. 2024 Pa8e 8
Jo}, Foi. Huinaiilly UI< STATEMPNT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2023 2023 2(r22 OTHEI R MONETARY ASSETS 7,874 CASH FUNDS: CAF Baiik CuTrent 33,145 CAf BRiik tkposit 42 Total Casli Fiiiids 33,186 LIABILITILS.. Acciwals Independent E¥aiiiiJigtioJi Fee (1.2901 Total FuvJ5 17,752 31,X96 Dale.. 2024 Page 9
Joy Foi. HuiiiAnily IIK iir.cb.IPTS AN[) PA YftricNI'S ACCOUNT FOR TIIE YEAR ENDEDJlS'rDLCLmL 2U23 RECEIPTS AND PAVM&NTS 2023 2022 Funils riiLnd5 ruiids Receipts 20,676 55,611? 76,278 127,349 'roTAL RECEIPT 20,676 55.602 76,278 127.349 PAYfvIENT 2,667 165 1,326 4,754 Bank inlei.est & charges Sub5CI'lPtion5 60 1,347 611 1,347 5,500 5,500 I I'artspoil costs loi deliveiy of equipnieiit to Ug4nda Ind¢pendenl Examin&'s Fees £iindiy costs Transfers lo U¥2nda- Genei"Él Traiisf¢r5 to Ugaiida- Ediicalion 2.907 1,230 1,290 55 16.000 1,290 16,000 18,420 42,400 12,450 7S0 9,143 20.446 55,000 18,420 42,400 12.450 750 Ti'aiisfers lo Uganda- Heallli Op$ Fund TtansfeT5 lo Ug3nda- Econoiiiic Gi'owth 'I'i•nsl¢tE to Uganda- LI[1 Sales TO'fAL PAYMLNTS 79,520 98,272 112,387 NCT or RECEI IPTSIIPA YMENTS) 1,924 123.918) 121,884) 14,962 Cash Fuiids Br(>ugl)t Forivai'd 40 33,146 33,186 18.224 CASH FUNDS CARRIED FORWARD 1,964 9,228 11.192 33.186 Page I
RF.c'fIpTS AND PAYMI ENI'S ACCOUNT FOII TIIE YEAR &'.Nl)r.D 3 1ST l)rc.Ci fvIBER 2023 {COJLliiiuÉd) Note I Ilosti'icled Fuiids Movtiiiciil 2n2.A YTD Summarv Qualitv education Economic Growth Health Health Centre Centre Capltal Operational Vision Trips Total Opening Balance 5,882 118 24,984 2.091 71 33,146 Income 14.358 750 29,100 11,394 55.602 Transfer to Uganda 18.420 750 42,400 12,450 74,020 Expenditure in UK 5,500 5,500 Total expenditure 18,420 750 47,900 12,450 79,520 Current Balance 1,820 118 6,184 1.035 71 9,228 Pttge 11