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2025-03-31-accounts

CHEKA SANA FOUNDAl

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED MARCH 2025

CHEKA SANA FOUNDATION

8 CAPITO DRIVE, NORTH HYKEHAM I LINCOLN LN6 9FZ

Table of Contents

Trustees’ Annual Report 2024/25 ................................................................................................. 1 Legal and Administrative Information ........................................................................................ 4 Compliance Statement ............................................................................................................ 5 1. Chairperson’s Statement ...................................................................................................... 6 2. Structure, Governance, and Management .............................................................................. 8 2.1 Constitution and Governance Framework ........................................................................ 8 2.2 Global Leadership Team (GLT) ......................................................................................... 8 2.3 Trustee Recruitment and Development ............................................................................ 8 2.4 Risk Management Policy .................................................................................................. 9 3. Context and Strategic Objectives ........................................................................................ 10 3.1 The Plight of Street-Connected Children in East Africa .................................................... 10 3.2 Strategic Aims ............................................................................................................... 10 3.3 Public Benefit ................................................................................................................ 10 4. Strategic Report: Programme Achievements 2024/25 ........................................................... 11 4.1 The Street Born Project: Breaking Intergenerational Poverty ............................................ 11 4.2 HIV/AIDS Relief and Mental Health ................................................................................. 19 4.3 The Child Rights Project (CRC) ....................................................................................... 20 4.4 Project Brief: Village Investors Programme (VIP) ............................................................. 26 4.5 The Tanzania Street Children (TSC) Sports Academy ....................................................... 30 .............................................................................................................................................. 31 5. Capital Projects: The Cheka Sana Community Hub ........................................................... 31 .............................................................................................................................................. 35 6. Financial Review ................................................................................................................. 35 6.1 Financial Performance 2023/24 ..................................................................................... 35 6.2 Financial Strategy for 2024/25 ........................................................................................ 36 .............................................................................................................................................. 36 7. Partnerships and Collaborations ......................................................................................... 36

.............................................................................................................................................. 37 8. Future Plans: Strategy 2025-2027 ........................................................................................ 37 .............................................................................................................................................. 38 9. Safeguarding and Compliance Statement ............................................................................ 38 10. Conclusion ....................................................................................................................... 38 ................................................................................................................................................. 39 Analytical Appendix: Strategic Insights & Impact Data ................................................................. 39 A. Intersectional Vulnerability: The "Street Born" Focus ............................................................ 39 B. Infrastructure as a Resilience Strategy ................................................................................ 40 C. Sport for Development (S4D) as Geopolitical Soft Power ...................................................... 40 D. Financial Resilience in a Contracting Market ....................................................................... 40 Works cited ............................................................................................................................ 41

Legal and Administrative Information

Charity Name:

Cheka Sana Foundation

Registered Charity Number:

1189823

Company Type:

Charitable Incorporated Organisation (CIO)

Operational Areas:

United Kingdom, Tanzania (Mwanza), Uganda (Kampala)

Registered Office:

8 Capito Drive, North Hykeham, Lincoln, LN6 9FZ

Bankers:

CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Contact Details:

Email: hello@chekasana.org.uk Website: www.chekasana.org.uk Phone: 0300 102 1533

Independent Examiners & Auditors:

Ground Floor Offices, 53 High Street, Arundel, West Sussex, BN18 9AJ

Board of Trustees:

The Trustees serving during the year and up to the date of this report are:

  1. Dr. Simon Obendorf (Chair)

  2. Serena Kelly

Management Team

Mutani Yangwe – Founder & Head of Foundation

Cheka Sana Tanzania

Vanessa Hawa Said – Head of Programme & Fundraising

  1. Thomas Merilion

  2. Daniella Durston

5. Stuart Page

Cheka Sana Uganda

Anslem Wandega – Directo r

Compliance Statement

As part of our ongoing commitment to transparency and adherence to regulatory standards, we at Cheka Sana Foundation have implemented several measures to ensure compliance with the relevant charity and governance laws.

We have published our “Supporter’s Charter” online, which outlines the high standards our fundraising team strives to achieve. This charter is a testament to our dedication to building trust and being transparent in all our communications, particularly in our fundraising efforts.

In the financial year 2024/25, we are proud to report that we received no complaints from the Fundraising Regulator nor from the Information Commissioners Office (ICO). This achievement underscores our commitment to meeting fundraising quality standards and ensuring the best experience for our donors and their personal data.

Furthermore, in line with our core value of transparency, we created a “Donation & Sponsorship Acceptance Policy.” This policy is a critical step in safeguarding our foundation’s integrity. It ensures that our partnerships and external contributions do not bring our name into disrepute, nor unduly or negatively influence our approach and the impact we aim to achieve in Tanzania and Uganda.

These efforts reflect our dedication to maintaining the highest standards of regulatory compliance, ensuring that we continue to operate not only as a compliant entity but also as a responsible and trustworthy organization in the eyes of our supporters and the communities we serve.

1. Chairperson’s Statement

The operational year spanning 2024 to early 2025 has been a period of profound strategic crystallization for the Cheka Sana Foundation. As we present this Annual Report, we reflect on a year where the foundational work of previous cycles has begun to manifest in tangible, structural, and systemic advancements for the street-connected children we serve in East Africa.

The global humanitarian sector continues to navigate a complex poly-crisis—economic volatility, shifting donor priorities, and the residual social fractures of the post-pandemic era. For organizations of our size and specialization, these external pressures demand not merely resilience but radical adaptation. I am pleased to report that Cheka Sana has met these challenges with a fortified resolve, transitioning from a phase of recovery into one of ambitious infrastructure development and deepened programmatic impact.[1 ]

This year was defined by the transition of our flagship capital project, the Cheka Sana Community Hub in Mwanza, from a conceptual vision to a realizable construction project. In partnership with Article 25, we have concluded the feasibility and design stages, setting the stage for construction to commence in 2026.[2] This Hub is not simply a shelter; it is a declaration of permanence and dignity for children who have been relegated to the margins of society. It represents our commitment to providing a physical sanctuary that matches the psychological safety we strive to cultivate through our programs.

Simultaneously, our programmatic work has achieved critical milestones. The Street Born Project , supporting young mothers on the streets, has evolved into a sophisticated intervention model that addresses the intergenerational transmission of poverty. By May 2024, our support for 37 young mothers had yielded transformative results, proving that

when psychosocial support is paired with vocational training and economic assets, the cycle of street homelessness can be broken.[3] Furthermore, the recognition of our HIV/AIDS interventions by the U.S. Ambassador’s Fund highlights the clinical and social efficacy of our health-focused initiatives.[1 ]

Financially, the year 2023/24 presented a contraction in income to £19,480, a reality we have met with transparency and strategic agility.[4] Rather than retreating, we have diversified our approach, leaning into high-value partnerships with organizations like the Amos Trust and We See Hope who are directly funding Cheka Sana Tanzania, Strengthening our partnership with key corporate partners such as Allen and Overy Shearman LLP, Souter Charitable Trust and Major Donors – Paul Flanagan and leveraging significant in-kind contributions to sustain delivery. Our focus for 2025 is squarely on rebuilding unrestricted reserves and securing the capital required for the Hub’s construction.

As we look toward the horizon, particularly the prospect of Cheka Sana Tanzania hosting the Street Child Africa Cup of Nations in 2027[5] , we are energized by the opportunity to elevate the voices of street children to a continental stage. I extend my deepest gratitude to my fellow Trustees, our indefatigable staff in Tanzania and Uganda, and our partners who walk this path with us.

Dr. Simon Obendorf

Chairperson, Cheka Sana Foundation

2. Structure, Governance, and Management

2.1 Constitution and Governance Framework

Cheka Sana Foundation is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission for England and Wales (No. 1189823) on June 8, 2020.[6] The Foundation’s governing document is its Constitution, which establishes the charity trustees as the only voting members, ensuring a governance structure that is both streamlined and strictly accountable.

The Board of Trustees retains ultimate legal and financial responsibility for the charity. The Board meets a minimum of four times annually to review strategic performance, approve annual budgets, and ensure compliance with statutory obligations.[1] The governance philosophy of Cheka Sana is rooted in a "decolonial and partnership-based approach," as advocated by our Chair, ensuring that strategic direction is not imposed from the UK but is co-created with the communities we serve.[7 ]

2.2 Global Leadership Team (GLT)

To bridge the geographical distance between the UK and operations in East Africa, the Foundation operates a federated management model. The Senior Management Team (SMT) in the UK works in lockstep with SMTs in Tanzania and Uganda, forming a unified Global Leadership Team (GLT).[1 ]

This structure is critical for risk management and operational agility. The GLT allows for real-time decision-making that respects local context while adhering to UK charity law. Operational guidelines define specific authority limits for the GLT and the Head of Foundation, Mutani Yangwe, ensuring that significant financial or strategic decisions are referred to the Board for oversight.[1 ]

2.3 Trustee Recruitment and Development

The Board maintains a rigorous approach to its own composition. Trustees are appointed for three-year terms and are selected based on a systematic analysis of skills gaps— ranging from financial management and legal compliance to international development and safeguarding expertise.

Recruitment Process:

members, including the Chair.

While no new trustees were appointed during the 2024/25 financial reporting window, the Board continuously reviews its membership to ensure diversity of thought and experience.[1 ]

2.4 Risk Management Policy

The Trustees acknowledge their duty to identify and manage risks. A robust Risk Management Policy is in place, with the Finance and Audit Committee reviewing the organizational risk register on a quarterly basis.

Key Risks Identified for 2024/25:

  1. Financial Sustainability: The contraction in income observed in the 2023/24 accounts (£19.4k compared to £58.5k in the previous year) poses a liquidity risk.[4]

  2. Mitigation: The Foundation has diversified its fundraising strategy, launching a new Fundraising Strategy to enhance donor retention and prioritizing corporate, Trusts fundraising (grant applications); community and "in-kind" giving to reduce cash expenditure.[1] Partnerships with corporate and Trusts donors like Allen and Overy Shearman; and also donations from Major Donors, and charity to charity partnership for example our current partnership with Article 25 reduce reliance on general public fundraising.

  3. Safeguarding in Complex Environments: Working with street-connected children, particularly those exposed to sexual exploitation, carries inherent safeguarding risks.

  4. Mitigation: The appointment of a dedicated Safeguarding and Mental Health Advisor (via Amos Trust) and the enforcement of the "Donation & Sponsorship Acceptance Policy" ensure that ethical standards are maintained across all operations.[1]

  5. Macroeconomic Instability: Inflation and economic downturns in Tanzania and Uganda impact program costs.

  6. Mitigation: Bi-annual risk assessments by the GLT allow for rapid budget adjustments. The Foundation maintains a flexible reserves policy to buffer against currency fluctuations and inflation.[1]

3. Context and Strategic Objectives

3.1 The Plight of Street-Connected Children in East Africa

The operational context in Mwanza (Tanzania) and Kampala (Uganda) remains critical. Rapid urbanization, family breakdown, and poverty continue to drive children to the streets. In Mwanza, a major transport hub on Lake Victoria, children are particularly vulnerable to trafficking and exploitation. In Kampala alone, estimates suggest up to 15,000 children and youth live on the streets alone, facing harassment from authorities and a lack of basic services.[9 ]

Street-connected children face a "double exclusion": they are disconnected from family support structures and often criminalized by state apparatuses. Girls and young mothers are uniquely vulnerable, frequently forced into survival sex work, which exposes them to high rates of HIV and unwanted pregnancies.[3 ]

3.2 Strategic Aims

Cheka Sana’s strategy is designed to dismantle the ecosystem of vulnerability that traps these children. Our three-year strategic plan focuses on three interconnected pillars:

  1. Immediate Relief & Early Intervention: Providing shelter, medical care, and psychosocial support to stabilize children in crisis.

  2. Changing Narratives: Transforming how communities and governments perceive street children—from "nuisances" to "citizens with rights."

  3. Systemic Advocacy: Holding governments accountable and building political will for long-term social protection policies.[1]

3.3 Public Benefit

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The activities detailed in this report—advancing education, relieving poverty, and promoting health—are undertaken solely for the public benefit of vulnerable populations in East Africa.[1 ]

4. Strategic Report: Programme Achievements 2024/25

The Foundation’s work in the 2024/25 period has been characterized by the deepening of our holistic care models. We have moved beyond simple "rescue" operations to complex, multi-stage interventions that address the root causes of street migration.

4.1 The Street Born Project: Breaking Intergenerational Poverty

The Street Born Projec t is our flagship intervention for adolescent mothers living on the streets. These young women, often aged 15-21, face the compounded trauma of homelessness and early motherhood.

The financial year 2024–2025 marked a pivotal cycle for the Street Born Project , our flagship initiative targeting the most invisible and marginalized demographic in the Mwanza region: street-connected adolescent girls and young mothers. Operating primarily in the Buswelu and Kahama wards, the project successfully delivered a holistic reintegration model to 37 beneficiaries, transitioning them from precarious street living to stable economic independence.

Against a backdrop of rising living costs and complex social stigmatization, the project achieved a 100% retention rate for its cohort, with all 37 enrolled girls completing the "Youth Empowerment Model." This comprehensive intervention combined traumainformed psychosocial support with practical vocational training. By the close of the financial year, 30 girls had been successfully linked to apprenticeships in high-demand trades such as tailoring, hairdressing, and event decoration, while simultaneously receiving critical health services including HIV testing and antenatal care.

Supported by key partners including the Amos Trust, Cheka Sana UK, and Allen & Overy Shearman, the Street Born Project has demonstrated that with the right scaffolding of safety, health, and skills, young women can break the intergenerational cycle of poverty and street involvement.

1.1 The Challenge

Mwanza’s street-connected population is increasingly feminized, yet services often overlook the specific vulnerabilities of girls. These young women, often aged 15–21, face a "triple burden": they are homeless, they are often mothers or pregnant, and they are survivors of sexual exploitation. The Street Born Project was designed to interrupt this trajectory by providing a safe exit strategy from street life.

1.2 Operational Framework

2. Operational Review: The "Street Born" Model

The fiscal year’s activities were structured around a phased implementation model, moving beneficiaries from stabilization to empowerment.

2.1 Phase 1: Stabilization & Psychosocial Architecture

The foundation of the project is the creation of safe, non-judgmental spaces.

Visual Context: The uploaded Image 1 depicts one of these critical group sessions. A facilitator stands at the front of a room lined with handwritten charts—likely monitoring and evaluation tracking sheets or group constitutions—while young mothers engage in a structured learning environment, illustrating the formalization of their rehabilitation.

2.2 Phase 2: Health & Physical Safety

Survival on the streets often compromises physical health. The project acted as a bridge to formal healthcare systems.

Visual Context: Image 2 captures the social cohesion built during these sessions. The girls are seen interacting casually outside a meeting hall, smiling and relaxed—a qualitative indicator of the "safe space" the project has successfully created.

2.3 Phase 3: Economic Empowerment (Apprenticeships)

The ultimate goal of Street Born is financial autonomy. In January 2025, following the completion of entrepreneurship training, the project transitioned beneficiaries into vocational apprenticeships.[ 3]

----- Start of picture text -----
Placement: A total of 30 girls were place in
apprenticeships
Event Decoration Computer Course
10% (VETA)
7%
Hairdressing Tailoring
30% 53%
Tailoring Hairdressing Event Decoration Computer Course (VETA)
----- End of picture text -----

Economic Empowerment (Apprenticeships)

Visual Context: Image 3 shows a beneficiary actively engaged in her apprenticeship, braiding hair in a salon. This practical, hands-on training is central to the project's success, providing real-world skills that lead directly to income generation.

3. Impact Assessment

3.1 Quantitative Impact Dashboard (May 2024 – April 2025)

----- Start of picture text -----
• 100% retention • Includes general
through the Youth checks, HIV
Empowerment testing, and
Model. antenatal care.
37 34
Total Girls
Health Referrals
Supported.
30
37
Start-Up Kits Apprenticeships
Distributed Started
• Capital goods • Placed in local
provided to businesses for
launch on-the-job
businesses training.
----- End of picture text -----

4. Success Stories: From Survival to Thriving

4.1 Case Study: "I Can and I Will Succeed"

Aviola’s Story

Aviola, a 19-year-old survivor, was forced onto the streets at 17 after failing her Form Four exams and being rejected by her family. Isolated and desperate, she joined a group of girls involved in sex work to survive.

Identified during a CST night outreach, Aviola was initially hesitant to return home due to fear of judgment. Through persistent mediation by CST social workers, she was reconciled with her parents. She chose to train in Event Decoration —a lucrative niche in Mwanza’s wedding industry. Today, Aviola runs her own business decorating for weddings and baby showers. She also tested HIV positive during the program but, with counselling, has adhered to ARV treatment and lives positively.[ 3]

"I am proud of how far I have come, and my dream is to become one of the most successful event decorators in Tanzania." — Aviola

4.2 Case Study: "Best Mama"

Rose the Best Mama

Rose, 19, became the head of her household after her parents died of HIV/AIDS. With a younger sister to feed and no income after failing secondary school, she turned to sex work. CST staff met her while she was pregnant and working on the streets of Buswelu.

The project linked her to Kanyerere Dispensary for HIV testing (she tested positive) and supported her through a safe delivery of a healthy, HIV-negative baby girl. Following her recovery, Rose enrolled in a Hairdressing and Make-up apprenticeship. She is now building a clientele and saving to open a large salon.

"Thank you, Cheka Sana, for bringing back my smile... I was desperate and lost hope when I got pregnant, but now I see myself in a new version." — Rose

5. Challenges & Mitigation

Despite the successes, the financial year presented operational hurdles:

6. Financial Overview & Donor Acknowledgement

While a full specific audit for Street Born is consolidated within the wider organization's accounts, the project's financial health remained stable thanks to a diverse funding mix.

7. Street Born Strategic Outlook: 2025–2026

The year ahead will focus on scaling and sustainability . With 40 new girls identified for the May 2025 intake, the project will replicate its successful model while introducing new elements:

  1. Start-Up Kit Distribution: The graduating class of 2024–2025 will receive their business start-up kits in Q1 of the new year, marking their formal exit from the program.

  2. Advanced Entrepreneurship: For the "Winners" and "Tunaweza" groups, training will shift from basic survival skills to business expansion and diversification to prevent income stagnation.

  3. Strengthened Health Links: CST aims to deepen partnerships with local dispensaries to ensure expedited care for the new cohort of young mothers.

The Street Born Project remains a beacon of hope in Mwanza. By treating the "whole girl"— her health, her mind, and her pocket—Cheka Sana Tanzania is not just removing girls from the street; it is removing the street from the girl.[ 3]

4.2 HIV/AIDS Relief and Mental Health

Our health interventions continue to be a pillar of our work, supported by the U.S. Ambassador’s Fund for HIV/AIDS Relief (AFHR). The intersection of street life and HIV vulnerability is acute, and our response is clinically robust and community-centered.

Key Achievements:

4.3 The Child Rights Project (CRC)

Theme: Institutionalizing Protection in Schools and Communities

Location: Mwanza City (Nyamagana & Ilemela Districts – Bugogwa & Igoma Wards) Reporting Period: 1 April 2024 – 31 March 2025

1. Executive Summary & Strategic Intent

The Child Rights Project (CRC ) is the preventative engine of Cheka Sana Foundation. While other programs address the symptoms of street life, CRC addresses some of the root causes: school dropout, abuse, and the lack of child participation in decision-making.[ 1]

In the 2024–2025 financial year, the project successfully transformed 13 government primary schools in Mwanza into "Rights-Respecting Zones." By moving beyond simple awareness raising to structural institutional change, CST has embedded child protection into the daily governance of schools and local wards.

Key Impact Headline: The project successfully returned 142 school dropouts to full-time education and stabilized 1,074 chronic absentees, effectively stopping the pipeline from "school to street."

2. Methodology: The "Whole School" Approach

The project operates on a theory of change that posits a child is only safe when the three pillars of their environment—School, Home, and State—are aligned.

2.1 Pillar 1: School Governance & Democratization

Traditional school environments in Mwanza and Tanzania in general can be authoritarian. CSF and our partner CST aimed to democratize these spaces.

Visual Evidence – Institutional Scale:

Referencing the uploaded image of the school assembly (Image 1, Turn 1):

The scale of this intervention is visible in the field imagery showing a mass school assembly under the Tanzanian flag. The orderly, unified gathering represents the successful integration of CST’s programming into the formal state education system. The CRC is not a fringe activity; it is central to the school’s identity.

2.2 Pillar 2: The Child Rights Clubs (CRCs)

Visual Evidence – Democratic Participation:

Referencing the uploaded image of the classroom circle (Image 3, Turn 1):

Unlike the rigid rows of a standard Tanzanian classroom, the CRC meetings are depicted with students sitting in a circle. This physical arrangement serves a pedagogical purpose: it flattens the hierarchy, allowing vulnerable children to look their peers in the eye and speak with equal authority. This is the "Right to Participation" in action.

3. Operational Performance & Activities

3.1 Establishing the "Political Will" (District Evaluation Committee)

Sustainability requires government ownership. In Q1, CST convened 31 high-level district leaders (Social Welfare, Police, Education Officers) to form the District Evaluation Committee (DEC).

3.2 Community & Parenting Architecture

Recognizing that schools cannot function in isolation, CST extended the safety net into the home.

3.3 Economic Resilience (IGAs)

To ensure clubs could support their poorest members without perpetual external aid, CST introduced Income Generating Activities (IGAs).

4. Impact Assessment: By the Numbers

----- Start of picture text -----
CRC: Impact Assesment
Target Actual % Achievement
1200
1000
800
600
400
200
0
0 1 2 3 4 5 6 7
----- End of picture text -----

Metric Target
Actual
% Achievement		 Target
Actual
% Achievement		 Target
Actual
% Achievement
Schools Reached 13 13 100%
Children Enrolled in CRCs 481 481 100%
School Dropouts Returned N/A 142 High Impact
Truancy Cases Stabilized N/A 1,074 High Impact
Child Laborers Withdrawn N/A 640 High Impact
Violence Cases Reported N/A 248 Increased Reporting

Impact Assessment: By The Numbers

4.1 Success Story: The Turnaround of Kilabela Primary

Before the project, Kilabela Primary School ranked 56th out of 60 in district examinations. Following the implementation of the CRC and Parenting Club—which improved attendance and reduced hunger through parental sensitization—the school shot up to 8th in the District and 1st in the Ward.

Quote from Head Teacher:

"To be honest, this project has been a stepping stone to success. We are now 8th in the district. This is due to increased awareness among parents and children recognizing their fundamental right to education." Jumanne John, Kilabela Primary School

5. Strategic Challenges

6. Conclusion

The 2024–2025 year proves that the CRC project is not just a "club"; it is a systemic intervention. By linking the child in the classroom (Image 3) to the institution of the school (Image 1) and the oversight of the District Government, CST has built a protective wall that has successfully kept over 140 children off the streets and in the classroom.

4.4 Project Brief: Village Investors Programme (VIP)

Theme: Economic Strengthening as Child Protection

Location: Nyamagana & Ilemela Districts (Community & School Linked)

Reporting Period: 1 April 2024 – 31 March 2025

1. Executive Summary & Strategic Intent

Poverty is the primary driver of family separation in Mwanza. When parents cannot feed their children or pay school fees, children are often pushed onto the streets to work. The Village Investors Programme (VIP) is Cheka Sana Foundation’s answer to this structural failure.

Utilizing the Village Savings and Loan Association (VSLA) methodology, VIP organizes parents—specifically those identified as "at-risk" through the schools—into self-governing savings groups. In the 2024–2025 financial year, the VIP programme expanded this safety net by forming 12 new groups and supporting 22 existing groups, directly impacting over 338 households.

Key Impact Headline: 100% of the newly formed groups have successfully mobilized savings, creating an internal loan fund that parents are using to pay for school fees, house repairs, and small business expansion.

2. Methodology: The "VIP" Model

The VIP model differs from traditional microfinance. It requires no external capital injection. It relies on training and trust.

2.1 Formation & Sensitization

Visual Evidence – Governance & Training:

Referencing the uploaded image of the training workshop (Image 5, Turn 1):

The image shows a large-scale training session with adults seated at tables. This represents the "Leadership Training" provided to 132 group leaders. The formal classroom setting indicates that this is not a casual gathering; it is rigorous capacity building in governance, conflict resolution, and bookkeeping.

2.2 Operational Rigor

3. Economic Performance & Outcomes

3.1 The "Share-Out"

The cycle concludes with a "Share-Out," where savings and interest dividends are returned to members.

Visual Evidence – The Impact Moment:

Referencing the uploaded image of the cash counting (Image 6, Turn 1):

The image of the woman in the yellow headscarf counting stacks of cash from the yellow VIP bag is the defining visual of the project’s success. This cash represents "savings mobilised" from within the community, not aid from outside. It is the tangible proof of the project's ability to generate capital in resource-poor settings.

3.2 Quantitative Growth

4. Success Story: Grace’s Transformation

Grace Mashalo Mayala , a mother of seven from Kakebe Village, represents the ideal VIP beneficiary. Initially known in her community for harsh parenting due to stress, she joined a Parenting Club and subsequently a VIP group.

5. Managing Challenges

The project faced a specific challenge with the cost of Padlocks. Market prices surged, leading to an overspend on this line item.

6. Conclusion

The 2024–2025 financial year has cemented the Village Investors Programme as the economic backbone of Cheka Sana’s work. By converting 338 parents from "beneficiaries of aid" into "investors in their own future," VIP ensures that the child protection gains made in schools are sustained at home. The visual evidence of rigorous training and tangible cash dividends confirms that this model is not just working; it is thriving.

4.5 The Tanzania Street Children (TSC) Sports Academy

Sport remains our most potent tool for advocacy and reintegration. The TSC Sports Academy is not merely about football; it is a structured pathway off the streets.

2024/25 Activities:

5. Capital Projects: The Cheka Sana Community Hub

Project Brief: The Cheka Sana Community Hub

Status: Design Phase Complete | Capital Fundraising Underway

Target Groundbreaking: 2026

Location: Nyafula Village, Ilemela District, Mwanza (Plots 316 & 315)

Strategic Partner: Article 25 (Humanitarian Architects)

Estimated Project Cost: £1.03m – £1.28m

1. Executive Summary: Building a Permanent Sanctuary

For over a decade, Cheka Sana Tanzania (CST) has operated as a mobile force, delivering life-saving interventions from rented offices and temporary shelters that are often undersized and insecure. The Cheka Sana Community Hub represents the organization's strategic transition from "tenant" to "anchor institution."

Designed in partnership with Article 25, the world’s leading humanitarian architects, this new campus in Nyafula (27km from Mwanza city centre) is not just a building; it is a purpose-built ecosystem designed to support the "Whole System" approach. It combines a residential shelter for street-connected children, vocational workshops for the Street Born young mothers, and a sports complex for the wider community.

Strategic Goal: To break ground in 2026, creating a permanent asset that eliminates rental overheads and provides a dignifying, secure environment for rehabilitation.

2. The Strategic Need: Evidence from the Field

The architectural brief was developed in direct response to the operational bottlenecks visible in CST’s current reporting.

2.1 The Infrastructure Deficit

basic rooms with charts taped to rough walls. While functional, these spaces lack privacy and acoustic separation, which are critical for processing deep trauma.

Figure 1Aerial view eastward over sketch masterplan layout for the Cheka Sana Community Hub in Tanzania

2.2 Lack of Safe Recreational Space

3. Architectural Overview: The Campus Design

The Hub is zoned into three distinct areas to balance security with community integration, directly supporting the workflows of the TSC Sports Academy, HIV/AIDS & Mental Health, CRC, VIP, and Street Born projects.

Zone A: The Sanctuary (Temporary Shelter)

Zone B: Economic Empowerment (Vocational Wing)

Zone C: Administration & Community

4. Sustainability & Resilience Strategy

The Feasibility Study emphasizes a "Climate Responsive" design to ensure the Hub is lowcost to run and resilient against Mwanza’s infrastructure challenges.

includes a Borehole and Water Tower, alongside a rainwater harvesting system. This ensures 24/7 hygiene standards can be maintained for 40 resident children.

5. Strategic Roadmap: The Path to 2026

Phase 1: Preparation (Completed 2024–2025)

Phase 2: Capital Fundraising (Current Phase)

Phase 3: Construction (2026)

6. Conclusion

The Cheka Sana Community Hub is the physical manifestation of the organization's maturity. It transforms CST from a service provider into a permanent community anchor.

By moving from the rented, cramped rooms visible in the 2024 annual report images to a purpose-built campus, CST will double its rehabilitation capacity and ensure that for decades to come, the street children of Mwanza have a permanent place to call home.

6. Financial Review

6.1 Financial Performance 2023/24

The financial statements for the year ending 31 March 2024 reveal a challenging fiscal environment, reflecting broader trends in the UK charity sector where the cost-of-living crisis has impacted donor liquidity.

1. Income Breakdown:

The income mix for the reporting period shows a heavy reliance on non-cash contributions and targeted donor support:

2. Expenditure Breakdown:

Despite financial constraints, the charity maintained its commitment to program delivery:

6.2 Financial Strategy for 2024/25

The Trustees have responded to the income contraction with a robust stabilization strategy:

  1. Diversification: We are moving away from over-reliance on single-source grants. The implementation of a new Fundraising CRM systems is designed to improve donor stewardship and increase the lifetime value of individual supporters.[1]

  2. Strategic Partnerships: Leveraging partnerships with WeSeeHope and Amos Trust who fund Cheka Sana Tanzania direct allows us to deliver high-impact programs (like the Street Born project) via shared funding models, reducing the direct financial burden on Cheka Sana UK.

  3. Capital Fundraising: A specific capital campaign is being developed to fund the construction of the Community Hub in 2026. This will target infrastructure-specific trusts and foundations.

  4. Reserves Policy: The Trustees review reserves quarterly. The policy aims to maintain sufficient free reserves to cover 3-6 months of operational costs, ensuring continuity of care for the children even during funding gaps.[8]

7. Partnerships and Collaborations

Our impact is magnified through strategic alliances with organizations that share our vision.

Amos Trust: As a key partner in our Gender Justice work, the Amos Trust has been instrumental in funding and advocating for the Street Born project. Their "On Her Terms" campaign has provided a global platform for the stories of young women in Mwanza, facilitating fundraising and raising awareness of the specific gendered dynamics of street

life.[12 ]

Article 25: This partnership goes beyond funding; it provides technical expertise that Cheka Sana could not generate internally. Article 25’s architectural leadership on the Community Hub project ensures that our physical infrastructure embodies international best practices in child-friendly design.[2 ]

WeSeeHope: Our collaboration with WeSeeHope underpins our economic empowerment and child rights initiatives. Their technical support for the VIP and Child Rights Club models provides the rigorous framework necessary for these programs to scale effectively and sustainably.[11 ]

Government Agencies: We maintain constructive relationships with the Tanzanian and Ugandan governments. In Tanzania, our alignment with the Ilemela Municipal Council’s strategic priorities has led to the inclusion of child protection in local government budgets. In Uganda, we are navigating the complex regulatory landscape to advocate for the rights of street children amidst strict NGO regulations.[1]

8. Future Plans: Strategy 2025-2027

The coming years will be defined by the realization of our infrastructure goals and the expansion of our advocacy reach.

  1. Construction of the Community Hub (2025): The immediate priority is breaking ground on the Mwanza Community Hub. This facility will transform our operational capacity, shifting us from a rental model to a permanent, asset-based model. We anticipate construction to begin in 2026, pending final funding tranches.[2]

  2. Street Child Africa Cup of Nations (2027): We will accelerate planning for this landmark event. By convening teams of street-connected children from across the continent, we aim to force a policy conversation on child rights at the highest levels of the African Union and national governments, using the media spotlight of the subsequent CAF tournament and our newly built Community Hub[5]

  3. Strengthening Uganda Operations: We aim to replicate the success of the Mwanza "Street Born" model in Kampala’s slum areas (Katanga, Mukono), focusing on adolescent mothers and mental health support. The goal is to establish a mirrored set

of interventions that address the unique urban challenges of Kampala.[9]

4. Data-Driven Advocacy:

We will invest in enhanced monitoring and evaluation (M&E) systems to better capture longitudinal data on child reintegration. This evidence base is crucial for securing multi-year institutional funding and for influencing government policy.

9. Safeguarding and Compliance Statement

The Cheka Sana Foundation recognizes that our work places us in positions of trust with some of the world's most vulnerable children.

Safeguarding: We adhere to a strict Child Safeguarding Policy that applies to all trustees, staff, volunteers, and partners. In 2024, we appointed a dedicated Safeguarding and Mental Health Advisor to oversee policy implementation. We also maintain a "Children Mental Health Survivors Fund" to provide immediate support in cases of abuse.[1 ]

Regulatory Compliance: We are committed to the highest standards of fundraising practice. In the 2024/25 financial year, we received zero complaints from the Fundraising Regulator or the Information Commissioner’s Office (ICO).[1] We have published a "Supporter’s Charter" to ensure transparency with our donors and adhere strictly to GDPR regulations regarding data protection.

Ethical Fundraising: Our "Donation & Sponsorship Acceptance Policy" ensures that we do not accept funds from sources that conflict with our values or compromise our independence. We conduct rigorous due diligence on all corporate partners and volunteer fundraisers, including Enhanced DBS checks where appropriate.[1 ]

10. Conclusion

The 2024/25 reporting period has been one of resilience and strategic maturation. Faced with a challenging funding landscape, the Cheka Sana Foundation has not just survived; we have laid the concrete foundations—both literal and metaphorical—for our future.

From the 37 young mothers in Mwanza who are now building independent lives, to the 763 children accessing HIV treatment, our work is saving lives today. Simultaneously, our investment in the Community Hub and the Street Child Africa Cup of Nations ensures we

are building a world where fewer lives will need "saving" tomorrow.

We enter 2025 with a clear vision, a committed team, and strong partnerships. We invite our supporters to continue this journey with us, as we build a future where every child in East Africa is safe, educated, and free from the streets.

Approved by the Board of Trustees and signed on their behalf by:

Dr. Simon Obendorf

Chairperson

Analytical Appendix: Strategic Insights & Impact Data

A. Intersectional Vulnerability: The "Street Born" Focus

The Foundation’s strategic pivot towards supporting young mothers (aged 15-21) acknowledges a specific, high-risk demographic often overlooked in general "street child" programming.

B. Infrastructure as a Resilience Strategy

The move to build the Cheka Sana Community Hub is a strategic response to the instability of the rental market and municipal infrastructure in Tanzania.

C. Sport for Development (S4D) as Geopolitical Soft Power

The Street Child Africa Cup of Nations 2027 initiative demonstrates a sophisticated use of "soft power."

D. Financial Resilience in a Contracting Market

The sharp decline in 2023/24 income (£58k to £19k) highlights the fragility of relying on cyclical grants.

allowing operations to continue despite liquidity constraints. The reliance on volunteer management in the UK keeps overheads extremely low, maximizing the impact of every pound raised.

Strategic Pillar Key Activity SDG Alignment Outcome/Target
2024/25
Health HIV/AIDS & Mental SDG 3 (Good Health) 763 children on ART; 120
Health families insured.
Economic Street Born & VSLA SDG 1 (No Poverty) 37 mothers in trades; £60k
capital generated by VSLA.
Education Child Rights Clubs SDG 4 (Quality 35% rise in exam
Education) candidates (partner data).
Infrastructure Community Hub SDG 9 (Innovation/Infra) Design complete;
construction start 2025.
Advocacy TSC Sports SDG 10 (Reduced 2027 Street Child Nations
Academy Inequalities) Cup planning.

Works cited

  1. Cheka Sana Foundation - Financial and Trustees Report 20023-24.docx

  2. Cheka Sana shelter for street-connected children in Tanzania - Article 25, accessed on January 27, 2026, https://www.article-25.org/our-work/cheka-sana-shelter-forstreet-connected-children

  3. Cheka Sana | Gender Justice partners - Amos Trust, accessed on January 27, 2026, https://www.amostrust.org/gender-justice/partners/cheka-sana-tanzania/

  4. CHEKA SANA FOUNDATION - 1189823 - Charity Commission, accessed on January 27, 2026, https://register-of-charities.charitycommission.gov.uk/en/charity-search//charity-details/5155703/full-print

  5. Street Child Africa Cup of Nations 2027 - Tanzania Street Children's Sports Academy, accessed on January 27, 2026, https://tsc-academy.org/street-child-africa-cup-ofnations-2027/

  6. Uganda | NGO Explorer, accessed on January 27, 2026,

  7. https://ngoexplorer.org/country/uga/show-charities?filter-skip=1081

  8. Associate Members: Researchers & Practitioners - Eleanor Glanville Institute - University of Lincoln, accessed on January 27, 2026, https://eleanorglanvilleinstitute.lincoln.ac.uk/about/people/membership/

  9. CHEKA SANA FOUNDATION - Charity Commission, accessed on January 27, 2026, https://register-of-charities.charitycommission.gov.uk/en/charitysearch?p_p_id=uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPort let&p_p_lifecycle=2&p_p_state=maximized&p_p_mode=view&p_p_resource_id=%2 Faccounts-

  10. resource&p_p_cacheability=cacheLevelPage&_uk_gov_ccew_onereg_charitydetails _web_portlet_CharityDetailsPortlet_objectiveId=A14606155&_uk_gov_ccew_onereg charitydetails_web_portlet_CharityDetailsPortlet_priv_r_p_mvcRenderCommandNa me=%2Ffull-_

  11. print&_uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPortlet_priv r_p_organisationNumber=5155703_

  12. Uganda - Cheka Sana Foundation, accessed on January 27, 2026, https://chekasana.org.uk/ch/uganda/

  13. WeSeeHope Newsletter - Winter 2024/2025 - Issuu, accessed on January 27, 2026, - -

https://issuu.com/weseehope/docs/weseehope_newsletter winter_2024 final_3

  1. a company limited by guarantee report and financial statements year ended 30th june 2024 - WeSeeHope, accessed on January 27, 2026,

  2. -

  3. https://www.weseehope.org.uk/wp content/uploads/2024/12/WeSeeHope Statutory-Accounts-30-June-2024-signed-compressed.pdf

  4. Cheka Sana | Gender Justice partners - Amos Trust, accessed on January 27, 2026, https://2025.amostrust.org/gender-justice/partners/cheka-sana-tanzania/

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1189823

Castle View Accounting Ltd Ground Floor Offices

53 High Street Arundel West Sussex BN18 9AJ

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

CONTENTS
Page 45 Legal & Administrative Information
Page 46 Trustees' Responsibilities
Page 47 Statement of Financial Activities
Page 48 Balance Sheet
Pages 49 to 54 Notes to the Financial Statements
Page 55 Independent Examiner's Report

44

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1189823 DATE OF REGISTRATION 8th June 2020 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2025 Thomas Merilion Simon Obendorf Serena Kelly Daniella Durston Stuart Page LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 8th June 2020

OBJECTS

a ) The advancement of education of the pupils at local schools in Mwanza, Tanzania by providing and assisting the provision of facilities for education at the relevant schools; b ) The development of the capacity and skills of young people and women of the socially and economically disadvantaged communities in Tanzania in such ways that they are better able to identify and help meet, their needs and to participate more fully in society; c ) The advancement of physical and mental health of victims of child abuse, young people and women in Tanzania, in particular by the provision of counselling and support; d ) The relief of poverty through unemployment for the benefit of young people in Tanzania in such ways as the Trustees see fit, including assistance to find employment; e ) the promotion of social inclusion in Tanzania by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded to help them overcome the disadvantage arising from their social exclusion and assisting them to integrate into society; f ) Socially excluded means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment, financial hardship, youth or old age, ill health (physical or mental), substance abuse or dependency including on alcohol or drugs, discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment, poor education or skill attainment, relationship and family breakdown, poor housing (that is housing that des not meet basic habitable standards), homelessness, crime (ether as victim of crime or as an offender rehabilitating into society); f ) The advancement of health and wellbeing by promoting community participation in healthy recreational activities in Tanzania, in particular by the provision of facilities for the playing of Football; g ) To further such other purposes which may be Charitable according to the Law of England and Wales as the Trustees see fit from time to time.

CORRESPONDENCE ADDRESS 8 Capito Drive North Hykeham Lincoln LN6 9FZ PRIMARY BANKERS CAF Bank Ltd 25 Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

45

CHEKA SANA FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Ttte Irusi99¥ are re8￿￿¥1￿1e tr yepanry Ir Ftewrt rl ihe Trustees ptKJ th¢ finanrkfl statomont4 In Kcryd8rto wltn arpliCab￿ law ano tne unrted &anoard5 (Uniw Genwally A¢¢eogd NLcounbry Pra¢1￿¢ The Law ￿￿K•l￿o 10 Chamiu in Engknj 8ThJ theChaii1•5 2011. Charty IAcetyJnt$8￿ Retxrts) RtraulaiYJnsand the oftrrt Grr￿￿1￿ DocumBrt rtyJ¥if96 the tDJotOoE X¢•t•Wlts Oath yèar ich give a TruB ano 141r vl¥w vl Vi¥ >LdL¥ uf dltd¥> (rt tho th¢ i￿1n$ fctsourooo ond upplKtitson of r0e0v￿$, ID¢ludino Incorne tXWlOiiure of cttarny y￿11￿1. Iii alwnent¥. th¢ tsTJ¥to0# sto r8quired lo.. Sele¢1 sul￿tye accwniing am ihon awy them cl￿31$￿11￿. obÉ0￿￿ m•tWs nrInr￿7￿< In Ihft r.hxnly qnRP" M4keiud9emeni¥ •StimiiiX IhO1 are re38(NWJv aiiu VlL¥J¥iii. Prewre the firbpnrAfiI JlAlt.me￿$ rn Ihc rt li In¥wopn•t• to kY•$ume thÈi inè r.ln 11 tthrknL 10 cpjruto. Tho Iruoloo¥ r880onw￿0 ￿ k••ww kY¢W aee&Jhbro reccrts 1118 rydbWliiLl¥ xuracy al any tim¥ th• niwiiLi41 gf Ihe chant¥ and io enJt4e tfr 8nvc. Ihoi finar￿1￿ ¥￿[sMontI lh9 Lharibèg Aei 2011, the Chanly IA¢counis and Iieponsi Trtp.giIi4iion￿ ano Ino ut Ilw GwJiiiiiiy Lknumert. TW are oiso rp.Jw4lhlft fnr tyue￿Ing In• HV411% N Ine cnwiiy dlKS idknivd iÈ•swtde 51ep5 IQF ine (Keventi￿ arta ocicGuon ol uri othfir irre9ulontioJ. 2c.'z A￿￿￿￿1 Truswon.............. .... $ionM fffi ID8ir bvwfbyTru4¥¥... Pnni¢d NAme'. Si•dC-,.V 46

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations, Grants & Legacies
3a
Investment Income
3b
Other Incoming Resources
3c
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
2024/25
2023/24
£
£
£
£
51,270
-
51,270
19,004
87
-
87
4
355
-
355
473
51,713
-
51,713
19,480
9,916
-
9,916
26,657
960
-
960
900
10,876
-
10,876
27,557
40,837
-
40,837
(8,077)
(2,264)
-
(2,264)
5,813
38,573
-
38,573
(2,264)

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 49 to 54 form part of these financial statements.

47

CHEKA SANA FOUNDATION ICharhaLl• 1rt(Yp￿￿d ¢)yaThsatK)n) BALANCE SIIEET AS AT 315T MARCH 2025 TOTAL 31-Mor-24 Noto runda r￿nd? 31 Mar.25 Flxod A$501$ TaFvJible Assets Invements Total Flxqd Aswts Cufrwt D¥biur¥ & Prvpuyrn¥D C8sn 81 BanK and In H8nO Totol Cury•nt A$8•t• 40.433 40.433 40.43J ,433 86 Crg¢lltor'. Am￿1n¢$I011rY dijownhkn ¢y 1.860 2.350 NIT QJRRENT ASSCTS 112041 TnYAI A%AFTA l#0 r.IirrM IL•N¥TS•# 38,573 38.573 12,2641 Crndltofs.. Amrnini8 iwiing di￿ In mfe rnAn e year 10 NET ASSET¥ 38,573 3B.573 2,2641 Fund8 oftn•cnbmy Genwal Fundts H*slrieied Funds 38.573 38,573 12,2841 Toi41 Fun08 38.513 &gncd un thclr bchDlf by Tr￿1￿￿........................... Name.. ¢JbcKIOc?tr

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

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 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.

49

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

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 period.

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st March 2025: None

31st March 2024: None

50

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

3. INCOMING RESOURCES

a) Donations, Grants & Legacies
Gifts & Donations
b) Investment Income
Interest
c) Other Incoming Resources
Sundry Income		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
51,270
-
51,270
19,004
51,270
-
51,270
19,004
87
-
87
4
87
-
87
4
355
-
355
473
355
-
355
473

51

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

4. RESOURCES EXPENDED

a) Cost of Charitable Activities
Activities & Events
Bank Charges
Equipment Costs
Fundraising Costs
Licenses & Subscriptions
Merchandise Costs
Office Costs
Programme Costs
Sundry Expenses
Telephone Costs
Travel & Subsistence
Utility Costs
Volunteers Costs
Website Costs
b) Governance Costs
Independent Examiners Fees
9		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
-
-
-
250
66
-
66
110
710
-
710
1,510
502
-
502
855
500
-
500
1,110
-
-
-
2,901
2,310
-
2,310
3,247
4,000
-
4,000
12,749
1
-
1
294
-
-
-
90
93
-
93
191
-
-
-
520
900
-
900
517
834
-
834
2,312
9,916
-
9,916
26,657
960
-
960
900
960
-
960
900

52

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

5. RESTRICTED FUNDS

The CIO held no restricted funds during this or the previous financial period.

6. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Cash at Bank & in Hand Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Mar-25
31-Mar-24
£
£
£
£
40,433
-
40,433
86
40,433
-
40,433
86

8. DEBTORS AND PREPAYMENTS

The CIO held no debtors and prepayments during this or the previous financial period.

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
Sundry Creditors		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Mar-25
31-Mar-24
£
£
£
£
960
-
960
900
900
-
900
1,450
1,860
-
1,860
2,350

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Fixed Assets
Net Current Assets
Long Term Liabilities
TOTAL FUNDS		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Mar-25
31-Mar-24
£
£
£
£
-
-
-
-
38,573
-
38,573
(2,264)
-
-
-
-
38,573
-
38,573
(2,264)

53

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

12. STAFF COSTS AND NUMBERS

The CIO employed no members of staff during this or the previous financial period.

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.

54

CHEKA SANA FOUNDATION

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of the Cheka Sana Foundation on the accounts for the year ended 31st March 2025 set out on pages 47 to 54.

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:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. 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: 30th January 2026

55