**CHARITY REGISTRATION NUMBER: 1187245**
## **METRO KIDS AFRICA**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2021**
## **METRO KIDS AFRICA**
## **Financial Statements**
## **Year ended 31 March 2021**
||**Page**|
|---|---|
|Trustees' annual report|**1 – 5**|
|Independent examiner’s report|**6**|
|Statement of receipts and payments|**7**|
|Statement of assets and liabilities|**8**|
|Notes to the financial statements|**9**|
## **METRO KIDS AFRICA**
## **Trustees' Annual Report**
## **Year ended 31 March 2021**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
## **Reference and administrative details**
**Registered charity name** Metro Kids Africa (referred to as MKA in the trustees’ report) **Charity registration number** 1187245 **Principal office** 23 Shepherds Cote Drive Hepscott Park Stannington Morpeth Northumberland NE61 6FN **The trustees** Mr P Young Ms A Boucher Mr A Edmiston Ms K Brown Ms A Wilson (appointed 04/01/2021) **Accountants** Torgersens Chartered accountants Somerford Buildings Norfolk Street Sunderland SR1 1EE **Bankers** Nationwide 6/8 Market Square Sunderland SR1 3HW The Co-operative Bank 5/6 Fawcett Street Sunderland SR1 1RF
**1**
## **METRO KIDS AFRICA**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2021**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
## **Structure, governance and management**
Metro Kids Africa is a registered charity with the Charity Commission for England and Wales since 7[th] January 2020 (charity number 1187245). Metro Kids Africa is a Charitable Incorporated Organisation (CIO).
## **Objectives and activities**
For the public benefit through the provision of grants and for the projects delivered within a Christian ethos:
1. To act as a resource for young people up to the age of 18 living in South Africa, Uganda and other African countries, as the trustees see fit, by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
- a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
- b) Relieving unemployment;
- c) Providing recreational and other leisure time activity in the interest of social welfare for people living in South Africa, Uganda and other African countries who have the need by reason of their youth, age, poverty, social or economic circumstances with a view to improving the conditions of life for such reasons.
2. The prevention or relief of poverty in South Africa, Uganda and other African countries by providing items and services to individuals in need and other organisations working to prevent or relieve poverty.
## **Appointment of trustees**
The purposes of this policy is to guide MKA in the appointment of trustees so as to protect the integrity of the MKA’s decision-making process. This is important to enable stakeholders and donors to have confidence in the organisation’s integrity.
Having an effective board is also imperative if MKA is going to effectively work towards its vision.
## **1. Identifying Possible Trustees**
- 1.1 The current trustees need to identify the skills that are needed within the board of trustees. This will vary depending on the present situation.
- 1.2 The current needs may also be discussed with the CEO of MKA so that they can also help identify possible candidates.
- 1.3 It is the responsibility of all the current trustees to have an awareness of possible additions to the board.
- 1.4 MKA may choose to advertise but this would not be the normal approach.
- 1.5 The MKA board must have at least three people on it but we would prefer to have five to eight people on the board at any time.
1.6 In line with Charity Commission guidelines anyone identified must be over 16years old, but preferably over 18. They must not have been declared bankrupt, not been disqualified from acting as a trustee and must not have a recent criminal conviction.
## **2. Initial Steps**
- 2.1 Once a possible candidate for a trustee position has been identified, the person who knows them best should approach them in this regard.
- 2.2 A conversation should be had where the vision of MKA is laid out and the way in which the candidate can make a difference to MKA, and consequently to the lives of many children and their families.
**2**
## **METRO KIDS AFRICA**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2021**
2.3 The process of an application form, interview, references and decision by the current board should all be laid out so the person doesn’t assume they are automatically accepted.
2.4 If they are agreeable to this the candidate can be sent the application form.
## **3. Next Steps**
3.1 Once the current trustees have received the application form they must go through the form carefully.
3.2 The board should discuss if the candidate seems suitable for the role.
3.3 If the board feel the candidate is suitable, they should interview the candidate. The interview can be carried out by one or more current trustees and may include the person who recommended them. However, it cannot be carried out solely by the person who recommended them.
3.4 After the interview the references should be contacted.
3.5 If after the above steps the board is still happy with the candidate, they can offer them a role on the board of trustees.
## **Grant Making**
Metro Kids Africa (UK) has a policy in place to guide the grants that it makes. While Metro Kids Africa does accept requests for grants, its funding is generally granted to partner Metro Kids Africa organisations. These organisations follow the same vision and mission and are aware of the accountability required by the UK trustees.
## **Memorandum of Agreement**
Although Metro Kids Africa (UK) has the same vision and mission as Metro Kids Africa in other countries, currently South Africa and Uganda, we have a memorandum of agreement. This is to give a more formal framework to the relationship and ensure integrity in the relationship.
## **Future Plans**
We will continue to develop the work of MKA, continuing with the old as well as developing new ways of working to reach and serve the children with whom we work. If necessary relevant policies will be developed to provide guidance and structure.
The ongoing global pandemic (COVID-19) has forced us to look at “remote working”, however this has worked well. We have been able to keep in touch with staff and effectively offer support remotely.
## **In The UK**
The staff in the UK have continued to carry out the management and work of MKA during this global pandemic. However, we have successfully managed to continue to support and co-ordinate the staff in South Africa and Uganda, ensuring that the work with the children is ongoing within the framework and values of MKA, mindful of our legal responsibilities. All on the ground staff in South Africa and Uganda are local, indigenous people who we seek to empower and so time is taken on training and mentorship.
As with many parts of the world, the staff in South Africa and Uganda have been adversely affected by the pandemic however, their continued employment with Metro Kids Africa has abled them to continue supporting themselves and their families in many ways.
## **Overseas**
## **School Assemblies**
Due to the global pandemic and other priorities, the Ugandan Government closed the schools for the whole of this reporting period and so we had no assemblies during this time.
The staff in Uganda have been in lockdown a lot of the time. However, whenever possible the staff have visited families, teachers and school directors to offer support and help in whatever area had the greatest need.
## **After School Clubs**
The Government felt it necessary to close all ‘after-school’ clubs, they also banned all gatherings during this reporting period.
**3**
## **METRO KIDS AFRICA**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2021**
Thankfully, MKA staff came up with innovative ways to keep in touch with the children and families, within the remit of the law. Staff members have been allowed to visit children and families and deliver much needed food parcels to the most vulnerable, offering much needed practical and moral support.
## **Leadership Development Programme (LDP)**
Teenagers who have been helped by the children’s programme can join the LDP where time is spent weekly and monthly, investing in their future. We teach them leadership, life skills and self-discipline while encouraging them to remain in school and grow in their social responsibility. Thankfully, these have been able to continue in Cape Town depending upon the lockdown level, providing much needed stability.
When the groups have taken place MKA have made sure that we adhered to the local Laws and legislation in respect of COVID-19, making sure young trainees and staff and supported and safe.
## **Sponsorship Programme**
The child sponsorship programme helps support children and their families. The level of support is determined by the level of giving by the sponsor with some providing food, school supplies, pens, pencils and paper.
We are happy to report that during this very difficult time globally, the level of giving for food has risen as people have given additional money to support their sponsor children through the pandemic.
## **Compassionate Care**
As with any community some families have more than others. MKA have been able to provide somewhat “targeted support” for people. During this very trying time we have been able to re-direct some of the funds from the programmes not able to run, offering additional practical support where we can and where necessary. This has been done with the utmost respect for people we are serving. The levels of poverty suffered by the people we often come into contact with is huge therefore, MKA are mindful of the level of support we are able to offer.
MKA are not able to help all of the people, but we have been able to increase real support to more people during this time.
## **Public benefit statement**
The Trustees have complied with their duty to have due regard to the guidance on public benefit as published by the Charity Commission for England and Wales.
## **Achievements and performance**
We are glad to report it has been a successful year, if somewhat difficult, due to world events.
In Uganda we have not been able to run any programmes in schools as they have been closed. We have been incredibly fortunate that our donors have continued to support our work so we can pay our staff throughout this difficult year.
In South Africa our after-school programmes have not been able to run but again we have been fortunate that our donors have continued to support us and so be able to pay their salaries. In South Africa we have around 200 teenagers on the LDP. Many of these say they would have dropped out of school, joined a gang or been on drugs if it was not for MKA. This has been able to continue for some of the year depending on lockdown levels.
Children on the sponsorship programme (approximately 500), have received food, birthday presents, Christmas presents and letters from sponsors. The amount of food parcels given out has roughly quadrupled as many donors gave extra monies for their sponsor child and also others who had no one to support them.
## **Financial review**
The statement of receipts and payments on page 7 shows net receipts of £12,432 and cash held at the year end of £19,654. The statement of assets and liabilities on page 8 shows assets of £20,670 and liabilities of £2,289.
We have no deficits and operate with no overdraft facilities or credit facilities. We still have 3 vehicles in South Africa which were saved for and then bought cash.
**4**
## **METRO KIDS AFRICA**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2021**
We have no official reserves at this time but we do have an account in the USA with $22,500. This money has been allowed to build up and sits there if needed but if not, it will continue to build. Because a lot of people give small amounts, we have had very little drop off through the last year and do not envision there being any difficulty in continuing in the year ahead.
## **Plans for future periods**
We envision opening up our programmes again as countries restrictions ease. This could take time though and we recognise that we will have to move slowly and in line with local government guidelines in order to keep people safe.
We also see that the pandemic has brought different needs to the fore and we would like to be able to keep donating food and schooling where required.
The reserve that we do keep is small and not adequate, but it is a start and we would like to keep growing that.
The training of school teachers in Uganda did not go as required due to the pandemic, but foundations have been put in place which gives us hope that this will get off the ground when the schools open. After the schools have been shut for so long we see this as an important initiative to work on, for the children’s wellbeing.
.
The trustees' annual report was approved on .............................. and signed on behalf of the trustees by:
Ms A Boucher Trustee
**5**
## **METRO KIDS AFRICA**
## **Independent Examiner's Report to the Trustees**
## **Year ended 31 March 2021**
I report to the trustees on my examination of the financial statements of Metro Kids Africa ('the charity') for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Newbold FCA Torgersens Somerford Buildings Norfolk Street Sunderland SR1 1EE
Date:
**6**
## **METRO KIDS AFRICA**
## **Statement of Receipts and Payments**
## **Year ended 31 March 2021**
|**Receipts**
Donations
Interest receivable
Coronavirus Job Retention Scheme
**Asset and investment sales**
Loan received
**Total Income**
**Payments**
Direct costs
Salaries & national insurance
contribitions
Pension
Advertising
Printing, postage & stationery
Computer costs
Telephone
Accountancy
Staff training
Travel & subsistence
Legal & Professional
Bank Charges
**Asset and investment purchases**
Equipment
Loan repayments
**Total payments**
**Net of receipts/(payments)**
**Transfers between funds**
**Cash funds last year end**
**Cash funds this year end**|**Unrestricted**
**Restricted**
**Year to**
**31.03.2021**
**Period**
**07.01.2020**
**to**
**31.03.2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
11,743
69,578
81,321 19,548
8
-
8
-
11,181
-
11,181
-|
|---|---|
||**22,932**
**69,578**
**92,510 19,548**
-
-
-
2,500|
||-
-
-
**2,500**|
||**22,932**
**69,578**
**92,510**
**22,048**|
||-
11,000
11,000 11,000
14,138
45,820
59,958
9,701
266
2,213
2,479
476
50
-
50
-
716
-
716
19
780
-
780
169
128
-
128
-
1,320
-
1,320
-
-
-
-
20
-
-
-
888
618
-
618
72
80
-
80
40|
||**18,096**
**59,033**
**77,129 22,385**
449
-
449
-
2,500
-
2,500
-|
||**2,949**
**-**
**2,949**
**-**|
||**21,045**
**59,033**
**80,078 22,385**|
||**1,887**
**10,545**
**12,432**
**(337)**
-
-
-
-
7,222
-
7,222
7,559|
||**9,109**
**10,545**
**19,654**
**7,222**|
**7**
## **METRO KIDS AFRICA**
## **Statement of Assets and Liabilities**
## **Year ended 31 March 2021**
|**Cash funds**
Cash in hand
**Other monetary assets**
Expenses owed
**Assets retained for the charity's own use**
Equipment
Fixtures and Fittings
**Total Assets**
**Liabilities**
Accountancy
Legal & Professional
Payroll liabilities
Loan|**2021**
**2020**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
9,109
10,545
**19,654**
**7,222**
27
-
**27**
**184**
449
-
**449**
**-**
540
-
**540**
**540**|
|---|---|
||**10,125**
**10,545**
**20,670**
**7,946**|
||1,134
-
**1,134**
**1,416**
84
-
**84**
**-**
1,071
-
**1,071**
**3,787**
-
-
**-**
**2,500**|
||**2,289**
**-**
**2,289**
**7,703**|
These unaudited financial statements were approved by the trustees on ______________and are signed on their behalf by:
Ms A Boucher Trustee
**8**
## **METRO KIDS AFRICA**
## **Notes to the Financial Statements**
## **Year ended 31 March 2021**
## **1. Restricted funds**
|**. Restricted funds**|||||
|---|---|---|---|---|
|At||||**At 31 Mar**|
|1 Apr 2020|Income|Expenditure|Transfers|**2021**|
|£|£|£|£|£|
|Restricted funds
–|69,578|
(59,033)|-|10,545|
|--------------------------------|--------------------------------|--------------------------------|----------------------------|-----------------------|
|_____-|69,578|
(59,033)|____-|10,545|
|**Restricted funds – prior year**|||||
|At 7 Jan||||**At 31 Mar**|
|2020|Income|Expenditure|Transfers|**2020**|
|£|£|£|£|£|
|Restricted funds
–|16,914|
(21,178)|4,264|-|
|--------------------------------|--------------------------------|--------------------------------|----------------------------|-----------------------|
|_____-|16,914|
(21,178)|4,264|____-|
Restricted funds represent funds received from Stewardship and MKA’s New York Partner towards costs for children they sponsor each month in Uganda.
## **2. Staff costs**
The average number of employees during the year was 3 (2020: 3)
No employee received remuneration of more than £60,000.
## **Key management personnel**
Key management personnel comprise of two employees who have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £59,028 (2020: £9,878).
## **3. Trustee remuneration and expenses**
During the year, no trustees received remuneration (2020: £nil).
During the year, no trustees were reimbursed for out of pocket expenses (2020: £nil).
**9**