CLIENT COPY
COMPANY REGISTRATION NUMBER: CE017370
CHARITY REGISTRATION NUMBER: 1183224
Joy for Humanity
Unaudited Financial Statements
For the year ended
31 December 2024

Joy for Humanity
Financial Statements
Year ended 31 December 2024
Page
Trustee's annual report
Independent examiner's report to the trustee
Statement of fi'nancial activities
Statement of financial position
Statement of cash flows
Notes to the financial statements
10

Joy for Humanity
Trustee's Annual Report
Year ended 31 December 2024
The Iruslee presents his report and the unaudited financial slalemenls of the charity for the year ended
31 December 2024.
Reference and admlnlstratlve detalls
Registered charity name
Joy for Humanity
Charlty re9iStration number
1183224
Principal office
The trusteg
Mr Kevin Belcher (Chair}
Independent examlner
Lesser & Co Chartered Accountants & Business Advisors
147 Slalion Road
North Chingford
London
E4 6AG

Joy for Humanity
Trustee's Annual Report (conttnu8dJ
Year ended 31 December 2024
Structure, governan¢e and management
The Charity was registered in May 2019 as a Charitable Incorporated Organisation. Prior lo this JFK UK
had been operating as a project of Fraction Park Baptist Church.
In August 2019 JFK UK was able lo open a bank account with CAB Bank. This is when the CIA started
to operate as an independent charity.
There are four Iruslees of the charity, Kevin Belcher is chairperson with 20 years experience in UK and
International Charity leadership. Kevin is, in the habit of visiting Uganda twiee a year and has developed
a close relationship with Richard Ssekileko, the chair of JFH Uganda. They work closely to oversee the
governance of the chairties and joint working.
Joseph Lukwago. Voluntary Director. overseas the weekty operations of the charity and liases closely
with the team in Uganda. Joseph has many years of leadership in Uganda rising lo Private Secretary to
the Vice President of Uganda prior lo moving to le UK on a secondmnel. Heather Belcher is a GP and
supports the Governance of the new Health Cenlre. Shilla Namuli is from Uganda and suppoorts us
making sure all decisions are culturally appropriate.
The UK Truslees meet regularly with the Ugandan Trustees.
The trustees are keen lo limit the internal and external risks lo which the charity is exposed and are
looking into ways of providing further support to the charity's principle activities.
Internal control risks are minimised by the implementation of procedures for aulhorisalion of all
transactions and projects. ProcedLJres are in place to ensure compliance with the health and safety of
staff, volunteers, Clients and visitors lo the various projects.
Since we do a lol of international transfers lo Joy For Humanity Uganda. our policy includes an overseas
payment procedure to ensure that the funds transferred lo Uganda are sent for the intended purpose.
Prwedure..
The Uganda team shares acknowledgement of the funds received from Joy For Humanity UK.- The
Uganda team shares detailed financial monthly reports for new projects and ongoing projecls.- Joy For
Humanity UK and the Uganda team have regular online meetings lo keep each other updated on the
activities with financial reports, which is also a learning processs for both teams.
The UK Trustees
make regular visits lo the project area in Uganda for monitoring. These vi$ils also involve volunteers
visiting Uganda to Participate and see how the funds sent lo Uganda are serving the community.
Joy For Humanity organisation is a result of mutual relationship, friendship and understanding. This is
one of the reasons why there is excellent coordination in the delivery of services. However. even with
this kind of established relationship, the UK Chairty Trustees exercise their own discretion in the
developmental projects in Uganda.
One important reason for the eslablishmenl of Joy For Humanity Uganda was to showcase a grassroots
chairty delivering service$ to the community with efficient processes and proper Utilisalion of resources
for the intended target gorup. To showcase a M￿e1 of success in the future for the country, documenting
the processes and funds received in Uganda is at the centre of what is done.

Joy for Humanity
Trustee's Annual Report (¢ortllnuedJ
Year ended 31 December 2024
Joseph Lukwago and Kevin Belcher complete the operational tasks of the charity wilhoul employing any
staff. They meet on a monthly basis with each other and on a monthly basis with the Ugandan team.
There are also a group of JFH Ambassadors who support the charity in the UK. All of the Ambassadors
have visited the activities in Uganda.
The Iruslees are not remunerated and in the year 2024 have claimed no expenses.
Objectlves and activities
Joy for Humanity provides education lo children and empower Ugandan lamilies lo earn an income
which allows them lo meet their basic needs like shelter, healthcare, food, clothing and education lo live
health, and dignified lives.
The objectives are, for the benefit of people living in Uganda. a country found in East Africa.
11 To advance the education of persons in need, including orphans in Uganda by providing merit based
scholarships and assisting in the provision of facilities for education and by such other means as the
trustees may determine.
21 The prevention or relief of Poverty and sickness in Uganda by providing education, training,
healthcare projects and all necessary support designed to enable individuals to generate a sustainable
income and be self-sufficienl.

Joy for Humanity
Trustee's Annual Report (¢onllnuedJ
Year ended 31 December 2024
Achievoments and performance
The education environment in Uganda never fully recovered from the Coved-19 pandemic. Greater
restrictions have been imposed by the Government, and the slate of the economy has meant the local
parents have struggled lo pay school fees for their children to allend school. During 2023, through the
support of Britannia Education Trust, the new school toilets were fully completed.
The numbers attending the school have dropped from pre-pandemic levels of 650 to 400-450 students
per term. Thi$ has put a tremendous financial strain on the school management. Some months il has
not been fully possible lo pay the teachers on lime. The Trustees and family supporting the school have
been providing food from their personal farm and also cooking the food themselves.
Without the monthly support from the UK, il would not have been possible to maintain the excellent team
of staff al the school.
Remote leaching at the weekend has continued for local children who are not able lo attend Kyazanga
Modern Primary School IKMPS). This has been a great encouragement lo the wider community and
promotes the phonics leaching method. The access lo computer tablets has been such a boost for the
school and community.
We also believe that the economic growth parl of our support is growing in importance to enable the
local parents to be able lo afford to send their children lo school.
Savings and Credit Organisalion ISACCOI We were able lo continue lo support the SACCO by
supporters re-investing funds that could have been withdrawn. This SACCO continues lo support many
local farmers.
Chickens- This continues lo be a self-funding project, bul the number of chickens reared has been less
due lo the high cost of feed. making il a challenge to make a surplus when selling the chickens. The
project is. however, continuing and working well alongside the Black Soldier Flies.
Bla¢k Solider Flies - This project has flourished during 2023. It has become a regional centre to
demonslrale the effectiveness of the project and is producing a rnOnth￿ surplus.
We We￿ able to provide the groups with a portable irrigation system which means that farmers are able
to grow their crops even in the dry seasons which wasnl possible before this acquisition.
Flnancial revlew
JFK UK has no ambitton to grow staff or a bigger structure in the UK. We want lo remain a support
organisalion for the team in Uganda supporting them to develop their services. We believe they know
best the needs of their community but with our external support they can make this happen quicker and
in beller ways.

Joy for Humanity
Trustee's Annual Report (contlnuod)
Year ended 31 December 2024
The trustee's annual report was approved on 31 July 2025 and signed on behalf of the board of trustees
by..
Mr Kevin Belcher (Chair}
Trustee

Joy for Humanity
Independent Examiner's Report to the Trustoe of Joy for Humanity
Year ended 31 December 2024
I report lo the trustee on my examination of the financial statements of Joy for Humanity I'lhe charity,)
lor the year ended 31 December 2024.
Responsibilitle$ and basls of report
As the Iruslee of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 I'lhe Acl'l.
I report in respect of my examination of the charity's financial slalemenls earried out under section 14S
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 14515)Ibl of the Act.
Indgpendent examinerfs ststement
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..
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord with those records., or
the financial statements do not compty with the applicable requirements concerning the form
and content of accounts set out in the Charits'es IAccounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'lrue and fair, view which is not 8 maller
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
LESSER & CO
Chartered Accountants & Business Advisors
Independent Examiner
147 Station Road
North Chingford
London
E4 6AG

Joy for Humanity
Statement of Financial Activities
Year ended 31 December 2024
2024
Reslricled
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Investment income
21.832
144
71,149
92.981
144
76.278
Total incomo
21.976
71.149
93,125
76,278
Expendlture
Expenditure on charitable activities
Other expenditure
Total expendlture
17,205
62,272
79.477
91,425
6,847
17,205
62,272
79,477
98,272
Net incomellexpenditurgl and net
movement in funds
4,771
8,877
13,648
121.994}
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1.966
6.737
9,228
11,192
24,840
33,186
18,105
11.192
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notss on pag8s 10 to 16 form part of th•se financial statements.

Joy for Humanity
Statement of Financial Position
31 December 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
12
1,313
11,193
24,840
24,840
12,506
Credltors: amounts falling due wlthln one year
Net currgnt assets
13
1,314
11,192
24,840
24.840
Totsl assets less current liabilities
11,192
Funds of Ihe charity
Restricted fund5
Unrestricted funds
18,105
6,735
24,840
9,228
1,964
Total charity funds
14
11,192
These ftnancial statements were approved by the board of trustees and aulhorised for issue on 31 July
2025, and are signed on behalf of the board by..
The Iruslees, annual report and the slralegi¢ report were approved on 31 July 2025 and signed on behalf
of the board of trustees by..
Mr Kevin Belcher (Chairl
Trustee
The notes on pages 10 to 16 form part of these financiol statements.

Joy for Humanity
Statement of Cash Flows
Year ended 31 December 2024
2024
2023
Cash flows from operating activities
Nel incomellexpenditure)
13.848
121,9941
Adjustments for..
Other interest receivable and similar income
Interest payable and similar charges
11441
60
60
Chsnges in..
Trade and other debtors
Trade and other creditors
1.313
11,3141
13,563
11,3131
1,314
Cash generated from operations
121,9331
Interest paid
Interest received
160}
144
1601
Nel cash fromllused inl operating activities
13,647
{21.9931
Net increaselldecrease) in cash and cash equivalents
Cash and cash equivalents at beglnning ofyear
Cash and cash equivalents at end of year
13,647
11,193
24,840
{21,9931
33,185
11,192
The noteB on pagés 10 to 16 form part of these financial statements.

Joy for Humanity
Notes to the Financial Statements
Year ended 31 December 2024
General Information
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal off￿e is 72 Laurislon Road, London, E9 7HA.
statement of complian¢e
These financial slalemenls 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 applieable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities Act 2011.
Atcounting pollcles
Basls of preparatlon
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 al fair
value through income or expenditure.
The financial statements are prepared in slerfing, which is the functional currency of the entity.
Going concem
There are no material uncerlainlies about the charity's ability to continue.
Judgements and koy sources of estlmation un¢ertalnty
The p￿paratiOn of the financial statements requires management to make iudgemenls. estimates
and assumptions that affect the amounts reported. These eslimales and judgements are
continually reviewed and are based on experiencts* and other factors, including expectations of
future events that are believed to be reasonable under the CiTcumstances.
Fund accountlng
Unrestricted funds are available for use al the discretion of the trustees lo further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustee for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of two sub-classes.. reslricled income funds or endowment
funds.
10-

Joy for Humanity
Notas to the Financial Statements {contlnu811)
Year ended 31 December 2024
Aecountlng policies (contlnued)
Incomlng resources
All incoming resources are included in the statement of financial activities when enlillement has
passed lo the charity., il is probable that the economic benefits associated with the transaction will
flow lo the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income..
income from donations or grants is recognised when there is evidence of enlillemenl to the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recogni5ed when receipt is probable and enlillemenl is established.
income from donated goods is measured al the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured, No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unreslricled funds unless there is a conlraclual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
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 slalemenl of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned to charitable
aclivilies.
other expenditure includes all expenditure that is neither related lo raising funds for the charity
nor part of its expenditure on charitablp activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
allribulable lo a single activity are allocated directly lo that aclivily. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Flnancial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party lo the
contractual provisions of the instrument.
Basic financial instruments are ini11211y recognised al the amount receivabla 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.
11

Joy for Humanity
Notes to the Financial Ststements (¢ontlnu8dJ
Year ended 31 December 2024
Accounting policies (t¢)ntlnu8d)
Flnancial Instruments (¢ontlnued)
Debt instruments are subsequently me88ured at amortised cost.
here investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in Income and expenditure. All other such investments are subsequently measured al
ost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed al a rale of interest
that is not a market rate, in which case the asset is measured al the present value of the future
payments discounted at a market rale of interest for a similar debt instrument.
Other financial instruments are subsequently measured at lair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured al cost or amortised cost are reviewed for objective evidence
of impairment al the end of each reporting dale. If there is objective evidence of impaiTmenl, an
impairment loss is recognised under the appropriate heading in the statement of financial actwilies
in which the initial gain wa$ recognised.
For all equity inslrumenl$ regardless of significance, and other finan¢i81 assets that are individually
signilicanl, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteri51ics.
Any reversals of impairment are recognised immediately, lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donations and legacies
Unrestr¢cted
Funds
Restricted Total Fund$
Funds
2024
Donations
Donations
18,379
71,149
89,528
Glfts
Income tax recov8rable on gift aided $ubscTiplions
3.453
21,832
3,453
92,981
71.149
Unrestricted
Funds
Restricted Total Funds
FLtnds
2023
Donations
Donations
12,803
55.602
68,405
12-

Joy for Humanity
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Donations and legacios (contlnu8d)
Unrestricted
Funds
Reslricled Total Funds
Funds
2023
Gifts
Income lax ￿e0Verable on gift aided subscriptions
7,873
7,873
76,278
20,676
55.602
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest
144
144
Expendlture on charitable activities by fund type
Unreslricled
Funds
Restricted Total Funds
Funds
2024
Fundraising costs
Support costs
6,660
10,545
17,205
6,660
72,817
62.272
62,272
79,477
Unrestricted
Funds
Reslricled Total Funds
Funds
2023
Fundraising costs
Support costs
17,405
17,405
74,020
74,020
91,425
91,425
Expendilure on charitable activities by activity typo
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Fundraising costs
Governance Costs
6.660
6,660
72.817
79,477
72,817
72,817
91,425
91,425
6,660
-13-

Joy for Humanity
Notes to the Financial Statements Ic¢)nllnuedJ
Year ended 31 December 2024
othor expgndituro
Unrestricted
Funds
Restricted Total Funds
Funds
2024
IT Equipment for Health Centre
Subscriptions
Unreslricled
Funds
Restricted Total Funds
Funds
2023
IT Equipment for Heatth Centre
Subscriptions
5.500
5,500
1,347
6,847
1,347
1,347
5.500
Independont examlnatlon fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
1,058
1,290
10. Staff costs
The average head count of employees during the year was Nil12023'. 11.
No employee received employee benefits of more than £60,000 during the year {2023.' Nill.
11. Trusteo remuneration and expenses
No remuneration was received by any trustee.
12. Debtors
2024
2023
Other debtors
1.313
13. Creditors: amounts falling due wlthln one year
2024
2023
Other creditors
1.314
14-

Joy for Humanity
Notes to the Financial Statements (eontlnuedj
Year ended 31 December 2024
14. Analysis of charitablo funds
Unrestritted funds
At
31 December
2024
Al
1 January 2024
Income Expenditure
General funds
1.964
21.976
117,2051
117,2051
6,73S
6.735
1,964
21,976
Al
31 December
2023
Al
1 January 2023
Income Expenditure
General funds
40
20,676
20.676
{18,7521
{18,7521
1,964
1,964
40
Restrleted funds
At
31 Decgmbor
2024
At
1 January 2024
Income Expenditure
Quality Education
Economic Growth
Health Centre Capital
Health Centre Operational
Vision Trips
1,820
118
6,184
1,OJ5
71
52,091
3,283
141,705}
12.5501
13,8501
(14,1671
12,206
851
2,334
2,643
71
15,775
9,228
71,149
{62,2721
18,105
At
J1 December
2023
At
1 January 2023
Income Expenditure
Quality Education
Economic Growth
Health Centre Capital
Health Centre Operational
Vision Trips
5,882
118
24,984
2,091
71
14,358
750
29,100
11,394
118,4201
17501
147,900}
112,4501
1,820
118
6.184
1.035
71
33,146
55.602
{79.5201
9,228

Joy for Humanity
Notes to the Financial Statements (conllnu8d)
Year ended 31 December 2024
15. Analysls of net ass¢t$ between funds
Unreslricled Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net a$$ets
24,840
24,840
24.840
24.840
Unrestricted Totsl Funds
Funds
2023
Cufrent assets
Creditors less than 1 year
11.192
11,3141
9.878
11,192
11,3141
9,878
Net assets
16. Analysls of changos In net debt
At
Al 1 Jan 2024 Cash flows 31 Dec 2024
Cash at bank and in hand
11,193
13,647
24,840