# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023**
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1186066**
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal & Administrative Information|
|---|---|
|Pages 4 to 6|Trustees' Report|
|Page 7|Statement of Financial Activities|
|Page 8|Balance Sheet|
|Pages 9 to 14|Notes to the Financial Statements|
|Page 15|Independent Examiner's Report|
2
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1186066 **DATE OF REGISTRATION** 31st October 2019 **START OF FINANCIAL YEAR** 1st April 2022 **END OF FINANCIAL YEAR** 31st March 2023 **TRUSTEES AT 31ST MARCH 2023** Prof. Thomas Baden Dr. Laura Prieto Godina Dr. Pauline Essah Dr. Jelena Aleksic **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 31st October 2019
## **OBJECTS**
The advancement of education in the field of Natural Science, in particular on the African Continent by: **1** . Facilitating in the conduction of research in Natural Sciences. **2** . Organising and running training courses and seminars in Natural Sciences for African based researchers and University students. **3** . Organising and running science outreach events on the African Continents for all members of the public, including School and University students, teachers, parents, professionals and decision makers. **4** . Organising the collection, shipments and distribution of donated laboratory equipment and reagents for African based researchers.
## **CORRESPONDENCE ADDRESS**
## **PRIMARY BANKERS**
15A Sussex Heights St. Margaret's Place Brighton BN1 2FR Lloyds Bank Plc 25 Gresham Street London EC2V 7HN
## **INDEPENDENT EXAMINERS**
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2023**
## **TReND in Africa Introduction**
TReND in Africa team believes that education and scientific innovation are at the basis of economical and societal development. We perceive that is imperative for every society to have a local group of scientists, that while forming part of the global scientific community, can tackle problems at a local level. Furthermore, it is essential that these local scientists engage with the general population and their governments, for these to implement informed, scientifically-backed policies.
This becomes particularly evident during crises, such as the recent Ebola epidemic, or the current coronavirus global pandemic. Here, trustworthy local scientists can play a crucial job in the education of the population, and the implementation of socially responsible behaviours.
Since its inception in 2011 TReND in Africa supports biomedical research and education in the continent through diverse, complementary activities. These include:
• **Organisation of courses for African scientists on the latest cutting-edge topics.** Through these, we have educated over 850 scientists from 22 different African countries, from MSc students to professors, to date.
• **Running an exchange volunteering program** , where experts from around the world spend time at an African university to assist with research, teach, promote international scientific interactions, or participate in project collaborations with online meetings, conferences, and workshops.
• **Coordinate equipment donation programs** to provide universities with the facilities they need to carry out science.
• **Operate regular outreach events** hosted by our alumni in their local communities and high schools to promote science and research to the younger generations.
• **Engagement it with local and national politicians and policymakers** to push for better scientific research and education support across the African continent.
• **Development of laboratory and research equipment** that can be build and repaired locally using accessible tools and open source technologies.
All these activities are developed and implemented by volunteers, allowing the TReND team to able to use all grants and donations exclusively on projects that will directly benefit African researchers and their communities, with very little administration overhead.
## **BioRTC Summer Course**
Directed by Dr. Mahmoud Maina FRSA, in July 2022, Biomedical Science Research and Training Centre (BioRTC) hosted its first Summer School at Yobe State University in Nigeria. The school focused on hands-on experiments, especially Bioimaging. This course was not sponsored by TReND but was supported by TReND coordinator Dr Andre Maia Chagas, who joined the group to teach about open-source hardware equipment.
BioRTC aims to facilitate the research and training of African scientists using state-of-the-art laboratory infrastructure, enabling them to contribute to solving local and global biomedical science problems. The Centre has secured support from Wellcome Trust, The Chan Zuckerberg Initiative, the Francis Crick Institute, the University of Sussex, and TReND in Africa.
## **Second (Online) Phyton Course led by Artemis Koumoundourou**
To improve the number of researchers with coding skills, we will offer a second online Phyton course. We are aiming to have 100 participants. For the course, we will count on a team of 20 volunteers.
## **TReND in Africa & IBRO Advanced Neuroscience School at University of Cape Town, South Africa**
## **Summary:**
The neuroscience school trained African scientists in open-source, low-cost research tools for neuroscience research in resource-limited settings. The course covered a broad spectrum of essential topics for conducting neuroscience research with minimal financial resources. The program aimed to provide practical knowledge that participants could immediately apply to improve their local research environments.
4
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2023**
The use of open-source tools to develop lab equipment reduces dependency on expensive imported materials. Implementation of non-mammalian animal models (Zebra Fish, Drosophila, and C. elegans) for research, offering sustainable and cost-effective alternatives for experimentation. Ethics, scientific conduct, project management, and scientific communication ensure that participants uphold the highest standards in their work. A two-week structure combining lectures and practical hands-on sessions allows an interactive and engaging learning experience
## **Key Highlights:**
Week 1: The Open Science module provided training in programming, lab hardware development, and self-production of reagents. Participants also engaged in hands-on activities, such as constructing an artificial neuron to understand neural communication principles in a tangible way.
Week 2: Specialized neuroscience modules introduced participants to specific animal models, their applications, and associated research methodologies. By the end of the module, students delivered presentations demonstrating their acquired skills and research insights.
Diversity: The course welcomed 13 students (10 females, 3 males) from 8 African countries, representing a wide range of academic backgrounds, from master’s students to senior department heads. This diversity enriched discussions and fostered an inclusive learning environment.
Instructor Participation: Instructors from six different countries facilitated the course. Half of them secured independent grants for travel, reflecting their commitment to fostering neuroscience education in Africa.
## **Microscopy Workshops at Ghana University Lead: Dr. David Peran Hayes**
## **Summary:**
Dr. Hayes and his team conducted a Bioimaging course, reaching 25 students. The workshop focused on training students in microscopy techniques to enhance their ability to conduct high-quality imaging studies. Small financial support was provided to facilitate the course, covering essential materials and logistical expenses to ensure the smooth execution of the workshop.
## **Future Activities and Projects**
Due to challenges in mentor availability, the neuroscience course is on hold until new leadership is identified. Efforts are ongoing to find experts willing to take on mentorship roles.
Smaller training sessions and volunteer-led initiatives may receive limited financial or organizational support. To ensure the sustainability of these activities, a review of available funding sources is underway.
## **Upcoming Project:**
## **TReND-CaMinA: Computational Neuroscience and Machine Learning in Africa**
Dr. Saray Soldado-Magrane, Dr. Joana Soldado-Magraner, Dr. Gabriela Michel
Location: WACCBIP, Accra, Ghana
Objective: The project seeks to provide training in computational neuroscience and machine learning, two growing fields with significant potential for application in neuroscience research. The program aims to build capacity by equipping African researchers with the necessary skills to apply computational methods in their work.
Expected Impact: By fostering expertise in these areas, the course will help establish a network of skilled researchers who can contribute to scientific advancements on the continent.
5
TREND IN AFRICA
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## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Other Incoming Resources
**3b**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
48,460
10,937
59,397
4,570
668
-
668
-
**49,128**
**10,937**
**60,065**
**4,570**
48,807
8,465
57,271
17,539
1,410
-
1,410
750
**50,217**
**8,465**
**58,681**
**18,289**
**(1,089)**
**2,472**
**1,383**
**(13,718)**
36,690
-
36,690
50,408
**35,601**
**2,472**
**38,073**
**36,690**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
7
TREMD IN AFRICA
BALANCE SHEET
AS AT31ST 141ARCH 20rJ
TOTAL
TOTAL
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36361
$61
1472
37,440
37AO
J9.033
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2A72
38W3
J&601
1473
35.601
JB.079
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Atstred Funds
35.601
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## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services have been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
9
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Unrestricted funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
## _**Designated funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Straight Line Basis
## **2. TANGIBLE FIXED ASSETS**
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2023: None 31st March 2022: None
10
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023**
## **3. INCOMING RESOURCES**
|**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Other Incoming Resources**
Sundry Income
**4. RESOURCES EXPENDED**
**a) Cost of Charitable Activities**
Administrative Expenses
Bank Charges
Equipment Costs
Gifts & Donations
Projects Costs
Shipping Costs
Sundry Expenses
Training Costs
Travel & Subsistence
Website Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
2,791
-
2,791
676
45,669
10,937
56,606
3,894
**48,460**
**10,937**
**59,397**
**4,570**
668
-
668
-
**668**
**-**
**668**
**-**
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
540
-
540
-
180
-
180
111
-
-
-
640
5,500
-
5,500
-
-
8,465
8,465
8,258
-
-
-
4,285
12
-
12
234
35,960
-
35,960
3,211
6,528
-
6,528
-
87
-
87
800
**48,807**
**8,465**
**57,271**
**17,539**
960
-
960
750
450
-
450
-
**1,410**
**-**
**1,410**
**750**|
|---|---|
11
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023**
## **5. RESTRICTED FUNDS**
## **CURRENT FINANCIAL PERIOD**
|Wellcome Trust - ASNL Project Fund
**PREVIOUS FINANCIAL PERIOD**
Wellcome Trust - ASNL Project Fund|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
-
10,937
8,465
-
2,472
**-**
**10,937**
**8,465**
**-**
**2,472**
**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
29
3,894
3,923
-
-
**29**
**3,894**
**3,923**
**-**
**-**|
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
12
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023**
## **6. INVESTMENTS**
The CIO held no fixed assets investments during this or the previous financial year.
## **7. CASH AT BANK AND IN HAND**
||Unrestricted|Restricted|**TOTAL**
**TOTAL**|
|---|---|---|---|
||Fund|Fund|**31-Mar-23**
**31-Mar-22**|
||£|£|**£**
**£**|
|Cash at Bank & in Hand|36,561|2,472
39,033
37,440||
||**36,561**|**2,472**
**39,033**
**37,440**||
|**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Fund
£
-|Restricted
Fund
£|**TOTAL**
**TOTAL**
**31-Mar-23**
**31-Mar-22**
**£**
**£**
-
-
-|
||**-**||**-**
**-**
**-**|
|**9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Independent Examiners Fees|Unrestricted
Fund
£
960|Restricted
Fund
£|**TOTAL**
**TOTAL**
**31-Mar-23**
**31-Mar-22**
**£**
**£**
-
960
750|
||**960**||**-**
**960**
**750**|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
-
-
-
-
35,601
2,472
38,073
36,690
-
-
-
-
**35,601**
**2,472**
**38,073**
**36,690**|
|---|---|
13
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023**
## **12. STAFF COSTS AND NUMBERS**
The CIO employed no members of staff during this or the previous financial year.
## **13. TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
## **14. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **15. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## **16. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
14
## **TREND IN AFRICA**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of Trend in Africa on the accounts for year ended 31st March 2023 set out on pages 7 to 14.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 26th March 2025
15