UGANDA CROYDON CATHOLIC COMMUNITY
‘S TRENGTH IN UNIT Y ’
TRUSTEE’S IMPACT REPORT 2023/24
Lansdowne Building, 2 Lansdowne Rd, Croydon CR9 2ER
UCCC Management always appeals to everyone who might be experiencing difficulties to come out and inform their Cell Group Leaders (Kabondo Leaders) or any member of UCCC Management team so that we can organize support to reach out to you.
We work closely with
several organizations on various projects to improve the well-being of ethnic minorities groups in areas of London.
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Chair of Trustees Message
I am pleased to thank everyone who supports our UCCC work in one way possible either monetary or voluntary. On behalf of the entire board of trustees, I acknowledge your input with pleasure to have your support to achieve our mission. Truly, without your support our charity would not have been able to survive and flourish. I have learnt that loneliness is a silent killer condition, and it has made me to view the world in a distinct perspective. A significant number of people are struggling to adopt not only new ways of coping with their own existing problems but also managing the challenges brought by post covid-19 concerns. However, with all faced challenges, individuals have continued to support and deliver services to the most vulnerable in our community.
The board of trustees’ team continues to work with the leadership committee to ensure that the charity discharges its duties and maintain long-term sustainability. However, it has been a challenge for the board of trustees to submit our impact reporting on time. UCCC is a new small charity, we changed not long ago from being a limited company to secure a charity status. Therefore, the trustees have slowly had to get to know each other, learn about the charity expectations, and take decisions to drive the new phase of the organisation. With no doubt, it’s an exciting role to be the board of trustees’ chairperson but at the same time, its more challenging in a new charity. We regularly share the impact our charity is having in the community. I ensure that, I do not take everyone’s effort for granted instead, I remind myself that together we rise and disunited we will fall. Words cannot express my gratitude and admiration for all your hard work you do for our charity to maintain the excellent reputation.
Beatrice Nabulya
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Passion and Dedication drive us towards achieving results.
Mr. Robert Mpiima Mugambe Chief Executive Officer
Our Mission
UCCC’s mission is to follow our Lord and Savior Jesus Christ in fighting poverty and loneliness in ethnic minority groups, promote family values, raise awareness across all age groups and create activities for young people to avoid mischief.
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What the Charity Does:
Objectives.
To combat loneliness among the ethnic minority communities.
To relieve poverty and sickness.
To promote the preservation and protection of health and to advance education among ethnic minority communities.
To improve the wellbeing of people in areas of London and rolling out services to other areas out of London.
To encourage the goodwill and involvement of the wider community.
To foster community spirit and encourage civic pride.
How the Charity Helps
Support and wellbeing.
UCCC has been striving to ensure that its members and stakeholders are happy, feel safe and enjoy the community. People are informed about the charity’s activities through various channels such as websites, social media platforms, community centers, churches and word of mouth. Members and stakeholders are given a chance to participate according to their abilities and needs. All new members are inducted through physical interactions or virtually by the designated welfare officer. A welcome pack is available for all new members and those interested in the charity’s activities.
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This helps new members and wellwishers to understand the charity’s expectations and its policies to be able to make informed choices and decisions. We have more than 10 members on the waiting list waiting to be orientated and gain insight into the charity’s aims and and procedures. This is an importantobjectives, and its policies strategy which allows new members to feel valued.
Belonging and inclusion
UCCC carries out its operations uniquely mainly through seven cell groups that work as charity pillars. These small groups play a vital role in combating loneliness and their leaders act as a link between them and the management committee. This promotes social interactions, forming new friendship groups and connections. Also, members get to know each other well in their small cell groups before they are introduced to the entire community. This helps to break down the barriers for those who find it harder to connect with others in the bigger group. They build their confidence gradually at their own pace until a time when they are ready for integration and networking. Transparency is one of the key values we promote in the organization.
Each fully-fledged member can review and scrutinize the charity financial statements and other information presented. Routine communication has helped the
management committee to promote the effectiveness of their practice and to ensure that the charity’s expenditure is fully relevant and purposeful.
Sustainability
UCCC heavily relies on volunteers in carrying out most of its activities and leadership. From the board of trustees to the cell group leaders, fundraising team and those who are working behind the scenes are all entirely volunteers. This has had a massive social impact on the people we serve.
The charity has more than forty volunteers who have fostered social connections and strengthened our community bonds with the local people. UCCC has a wonderful opportunity to have people who have come together with a common goal.
Our volunteers have created a sense of belonging and unity by binding the community together. UCCC has limited funding, but members have collaborated well with like-minded people who have created friendship and networks beyond volunteering experience. Volunteering has served in two ways for our charity. This has been observed that individuals are helping others in the community but at the same time they are helping themselves to share their talents and in returns they also combat loneliness, social isolation, depression and create new networking opportunities.
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Cell Groups / Bubondo
Within the Uganda Croydon Catholic Community, members are organised in sub-groups (Christian Cell Groups / Bubondo)
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No DATE CELL GROUP NAME ACCOMPLISHED
1 14th January UCCC BASAJJA BUMU (Men’s Fellowship) Y
2 11th February CELL GROUPS UNITED [KIGUNGU] Y
3 10th March UCCC WOMEN’S FELLOWSHIP Y
4 14th April ST JUDE CELL Y
5 12th May MAAMA MARIA Y
6 9th June ST SSEBUGGWAAWO Y
7 14th July ST MATIA MULUMBA Y
8 Y
13th August ST KALOLI LWANGA
9 Y
8th September ST KIZITO OMUTO
10 13th October CHILDREN’S FELLOWSHIP
11 10th November UCCC MEN’S FELLOWSHIP
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14th December CHRISTMAS DINNER
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St. Denis
Ssebugwawo Denis Ssebuggwawo (1870-25 May 1886) is a Ugandan Catholic martyr
St. Kizito
Saint Kizito is our patron saint was born at Waluleeta in Bulemeezi County in the kingdom of Buganda
St. Charles
Lwanga
Charles Lwanga Lugaaju is a Ugandan Catholic martyr born in Buddu County around the year 1861.
Maama Maria
Mary was a first-century Galilean Jewish woman of Nazareth, the wife of Joseph, and the mother of Jesus, according to the canonical gospels.
St. Jude
Saint Jude, also known as Judas Thaddaeus / Yuda Tadewo one of the twelve Apostles of Jesus according to the New Testament.
St. Matia Mulumba
Saint Matia Mulumba also known as Matthias Mulumba Kalemba was born in Bunya County in the kingdom of Busoga, Uganda;
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started attending college and some have attained educational qualifi-
Embracing culture
UCCC has played a collective role in the progression of the Bereavement Initiative, a culture popularly known as muno mukabi. UCCC has experienced a considerable number of deaths within the com- munity. Last year (2023), UCCC lost its co-founder (Mrs. Rose Kiwanuka) and several other members within the com- munity. Sadly, most of these deaths are attributable to loneliness or have an element of it. Therefore, cultural needs and religious inputs have been tremendously important in supporting those who are bereaving. We also have young families who have lost their parents and it’s particularly important to support such families on a continuing basis. The elders in the community play a vital role of mentoring those who need guidance and support. UCCC has an exceptional way of encouraging its members to sup- port one another, especially in the very darkest period of loss. In UCCC, we have learnt that death is a journey which requires not only money but physical connection as it comes with a lot of challenges.
Charity Work and insight
At UCCC, we promote cultural and religious values, and this has made a significant positive impact on a substantial number of people of different ages. UCCC has promoted the concept of helping those who cannot express them- selves due to limited English. Caring and giving services to those who are vulnerable and unable to
access services due to the language barriers. This has resulted in many of such members gaining and improving their self-confidence, many have now
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cations.
The volunteer outreach team is willing to assist those who are less able to help themselves, for example, by picking and dropping prescriptions for the elderly, escorting them to hospital appointments, shopping and other personal care needs. Members with low literacy skills have been supported in CV writing, and completion of job applications and any other engagements where translation support might be required. A considerable number of members have benefited from this support offered by our charity. We also sign-post members who require services that are not offered in UCCC to other agencies
Technology
UCCC has been working hard to improve its ways of practice to meet the new digital era. For instance, members engage and understand better the con- tent and discussions in our management and general meetings where documents are projected on a large screen, and everyone including ones with sight issues can read for themselves. This has promoted more transparency and encouraged more members to attend the meetings. Nonetheless, there are still drawbacks hindering its speedy progress, mainly the lack of digital gadgets and technical personnel.
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Children and Young People Team
UCCC has the BOLD program: BOLD standards for (Build Opportunities and the future of Leadership Development). It is an initiative program formulated to empower young people to be collaborative, innovative, adaptive, inclusive, future leaders and responsible members of our society. We have observed a reasonable number of young people getting fully involved in our charity activities. The program has created an environment that embraces equal opportunities and fairness to support all young people to thrive and develop their talents to meet their potential.
Target group children and Youth (BOLD Programme)
18-25 years old 45, 12-17 years old 48, and 5-11 years old 34 overall total 127 participants
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Christmas and other special event
Last year we received a donation of 114 brand new children’s and young people’s Christmas presents from the Salvation Army, and we celebrated Christmas with joy. Christmas would not have been that joyful without the positive impact of the Salvation Army support. Children were extremely happy to receive gifts from Father Christmas which made the day memorable for them. UCCC appreciated the Salvation Army for a massive donation.
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UCCC was also hosted His Grace the archbishop of Kampala Archdiocese, Paul Ssemogerere who led the missionaries (Kigungu) Day mass and celebrations in February 2024 at St Chads Catholic Church in South Norwood.
This Day is one of the remarkable days for Christians particularly those who come from Uganda to create time for reflections as they celebrate the arrival of Christianity in Uganda. The presence of the archbishop strengthened our spiritual faith. It is celebrated once every year by Ugandan back home and in the diaspora. It offers an opportunity for all Ugandans to come together, interact with one another, formulate or renew friendships as well as a revival of our religious beliefs.
Challenges:
Lack of enough space (place we call home)
the serious issues faced by young people from the Black and ethnic minorities raised in western countries. This program will help in combating the above challenge. The project will be run and reviewed on an annual basis, which will help to evaluate it.
Testimonials:
Good afternoon, Members
I would like to take this opportunity to thank you all for your outpouring of support, emotionally, financially, the visits to the hospital and the prayers given to Mr. Moses Wamala in this trying time. It means a lot and it will never be taken for granted.
May God reward you abundantly"
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Maria. N
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Lack of Digital gadgets and IT Personnels Project proposal writer Fundraising technocrats
Training for the board of trustees, the Executive committee and raising awareness in the entire community.
Our Future Plan:
UCCC is looking forward to starting its first UK/Uganda Young People Exchange Program in summer 2025. The charity has researched and found out that UK society is made up of a unique mix of cultures from different social classes. It is evident that young people from diverse backgrounds are struggling to figure out where they fit in and who they are integrated with. The identity crisis is one of
Wow, Wow!!. Good Morning
my second family. What a community. Thank you so much for the overwhelming love, support, prayers and messages powered towards me and my family. It means a lot. The devil is a liar, and this injury will heal within no time. God is good and He will answer our prayers. I love you, my people UCCC family. God bless you family
Carol M
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This has been a challenging time, being in hospital without immediate family. |appreciate you so much for being there for me UCCC family. “You have no idea how much your help has meant." UCCC Members, I'm humbled. Thanks so much once again.
Moses
UCCC members, on behalf of Okello family, grant me the honor to extend our profound gratitude towards the selfless contributions, love, and support during our dark moments. We appreciate the Wreath provided by UCCC, and all support from the community during the burial of my mum.
You accorded us comfort even when you knew it wouldn't be reciprocated. This I construe as not being a random act of kindness and love, so please permit Okello Family to register their profound heartfelt recognition
UCCC, thanks for the distinguished work you do for the community. May God bless you all abundantly, and this extends to those deep pockets, too May the soul of our mother Imat Rose Okello rest in eternal peace
One love
Isaac Okello
Good afternoon, everyone.
Thank you so much for all your messages and prayers. Much appreciated God cares. Feeling a little bit better. And lam positive. We must fight this illness together. I can't wait to get back to my feet and meet you at our gatherings.
May God bless you all.
Mrs Kadowe
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Thank you UCCC. The Nkurikiyinka Damien family would like to thank you from the bottom of our hearts for the way you have been close to us in the tragedy of losing our child Utamuruza Jeanne. Accompanying her in honor, your time and support. You bridged the gap and held our backs, and you have continued to provide unwavering support. We promise to contribute to the growth of UCCC and support others in time of need, in the memory of our daughter Jeanne.
Thank you for everything."
Ndacyayisenga Victorian.
Dear UCCC, I write to confirm receipt of our condolences. On behalf of the family, words cannot express our gratitude towards the support you rendered to us.
The love you have shown is overwhelming and reflective of the bond you deeply shared with mum. I hope to have the pleasure of meeting you all when I am next in London but until then may the Lord bless you and keep you. May He cause His face to shine upon you and be gracious to you! May God remember you all in a special way. Thank you for looking after our mum in our absence
Isaac Okello
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People we work with/ Our Partners
UCCC has developed effective partnerships to further our mission and vision. Our partners include Salvation Army; City of London, CareTech Foundation, Steady Care Ltd, London Community Response, and NHS
Governance and Administration
Meet our board of trustees.
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Beatrice Nabulya (chairperson) 2. Betty Kyohairwe (secretary)
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Pauline Bossa (Treasurer)
Interim executive committee (new executive committee will take over in October 2024)
Mr. Robert M Mugambe (CEO) Mr. Charles Mulindwa (Mobiliser) Mrs. Pauline Bbosa (Treasurer) Mrs Faith Mugambe (Children and young people coordinator) Mr Moris Kalanzi (Men’s fellowship leader) Mrs Sylvia Kibuuka (Women’s fellowship leader) Ms Judith Kiwanuka (Liturgy Officer) Ms Annah Kabagambire (Secretary)
Cell Group/ Bubondo Leaders
Mrs Caroline Kadowe (St Kaloli
Cell Group) Ms Betty Mukas (St Jude Cell Group) Mr John Kawooya (St Kizito Cell Group) Ms Juliet Jagwe (St Dennis Sebugwaawo Cell Group) Mr Isaac Bongole (Maama Maria Cell Group)
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Accounts Statement:
NB: All funds received go towards UCCC charitable activities.
The figures below present our financial breakdown for our current year and previous year.
2022 2023 Income = 49000 Income = 29400 Expenditure = 22000 Expenditure = 17200
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UGANDA CROYDON CATHOLIC COMMUNITY TRUSTEE’S IMPACT REPORT 2023/24 Uganda Croydon Catholic Community Phone: +442039538421 Email: info@ugandaccc.org.uk
ugandacroydoncatholiccommunity.org ‘S TRENGTH IN UNIT Y’
UCCC
Company Nos: 11542704 Charity Nos: 1189892
Uganda Croydon Catholic Community
Report and Accounts
31 December 2023
Uganda Croydon Catholic Community Report and accounts Contents
| Page | |
|---|---|
| Directors' report | 1 |
| Independent Examiners' Report | 2 |
| Statement Of Finacial Activities (SOFA) | 3 |
| Balance sheet | 4 |
| Notes to the accounts | 5 |
Uganda Croydon Catholic Community Directors' Report
The directors presents their report and accounts for the year ended
31 December 2023
Principal activities
The company is a charity as defined in the Charities Act 2011
Directors
The following persons served as directors during the year: Beatrice Nabulya Pauline Bbosa Betty Kyohaire
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 15 October 2024 and signed on its behalf
Beatrice Nabulya Director
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Uganda Croydon Catholic Community Independent Examiners' Report For the year ended 31 December 2023
You consider that the company is exempt from an audit for the year ended. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Statement Of Financial Activities, the Balance Sheet, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Abdul O Lemboye and Co Chartered Management Accountants and Tax Advisers
163 Gleneldon Mews Streatham London SW16 2AZ
15 October 2024
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Uganda Croydon Catholic Community
Statement of financial activities (including summary income and expenditure account)
For the year ended 31 December 2023
| For the year ended 31 December 2023 | ||||||
|---|---|---|---|---|---|---|
| Restricted | ||||||
| Unrestricted | income | Endowment | Prior year | |||
| Recommended categories by activity | funds | funds | funds | Total funds | funds | |
| £ | £ | £ | £ | £ | ||
| Income (Note 3) | ||||||
| Income and endowments from: | ||||||
| Donations and legacies | 28,098 | - | - | 28,098 | 43,455 | |
| Grants | - | - | - | - | 5,000 | |
| Bank intetrest receivable | 1,272 | - | - | 1,272 | 103 | |
| Total | 29,370 | - | - | 29,370 | 48,558 | |
| Expenditure (Notes 4) | ||||||
| Expenditure on: | ||||||
| Raising funds | 6,053 | - | - | 6,053 | 5,281 | |
| Charitable activities | 11,144 | - | - | 11,144 | 16,532 | |
| Separate material expense item | - | - | - | |||
| Other | - | - | - | - | - | |
| Total | 17,197 | - | - | 17,197 | 21,813 | |
| Net income/(expenditure) before tax for | ||||||
| the reporting period | 12,173 | - | - | 12,173 | 26,745 | |
| Tax payable | - | - | - | - | - | |
| Net income/(expenditure) after tax | ||||||
| before investment gains/(losses) | 12,173 | - | - | 12,173 | 26,745 | |
| Net gains/(losses) on | ||||||
| investments | - | - | - | - | - | |
| Net income/(expenditure) | 12,173 | - | - | 12,173 | 26,745 | |
| Extraordinary items | - | - | - | - | ||
| Transfers between funds | - | - | - | - | - | |
| Other recognised gains/(losses): | ||||||
| Gains and losses on revaluation of fixed assets | ||||||
| for the charity’s own use | - | - | - | - | - | |
| Other gains/(losses) | - | - | - | - | - | |
| Net movement in funds | 12,173 | - | - | 12,173 | 26,745 | |
| Reconciliation of | ||||||
| funds: | ||||||
| Total funds brought forward | 81,540 | - | - | 81,540 | 54,795 | |
| Total funds carried forward | 93,713 | - | - | 93,713 | 81,540 |
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Uganda Croydon Catholic Community Balance sheet
As at 31 December 2023
| As at 31 December 2023 Balance sheet |
|||||
|---|---|---|---|---|---|
| Restricted | |||||
| Unrestricted | income | Endowment | Total this | ||
| funds | funds | funds | year | Total last year | |
| £ | £ | £ | £ | £ | |
| Current assets | |||||
| Stocks | - | - | - | - | - |
| Debtors | - | - | - | - | - |
| Investments | - | - | - | - | - |
| Cash at bank and in hand Note 6 | 94,913 | - | - | 94,913 | 82,340 |
| Total current assets | 94,913 | - | - | 94,913 | 82,340 |
| Creditors: amounts falling due | |||||
| within one year | 1,200 | - | - | 1,200 | 800 |
| Net current assets/(liabilities) | 93,713 | - | - | 93,713 | 81,540 |
| Total assets less current liabilities | 93,713 | - | - | 93,713 | 81,540 |
| Creditors: amounts falling due after | |||||
| one year | - | - | - | - | - |
| Provisions for liabilities | - | - | - | - | - |
| Total net assets or liabilities | 93,713 | - | - | 93,713 | 81,540 |
| Funds of the Charity | |||||
| Endowment funds | - | - | - | ||
| Restricted income funds | - | - | - | ||
| Unrestricted funds | 93,713 | - | 93,713 | 81,540 | |
| Revaluation reserve | - | ||||
| Fair value reserve | |||||
| Total funds | 93,713 | - | - | 93,713 | 81,540 |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors Name Beatrice Nabulya
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Signature
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Date of approval 15 October 2024
Signature of director authenticating accounts being sent to Companies House
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Notes to the accounts
For the year ended 31 December 2023 Note 1 Basis of preparation
1.1 Basis of accounting
These accounts 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 accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014,
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that Not Applicable the charity is a going concern; Disclosure of any uncertainties that make the going concern Not Applicable assumption doubtful; Where accounts are not prepared on a going concern basis, Not Applicable please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in the notes.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
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Notes to the accounts (cont) For the year ended 31 December 2023 Note 2 Accounting policies 2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required Offsetting or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
| In the case of performance related grants, income must only be recognised to the extent that the | ||
|---|---|---|
| charity has provided the specified goods or services as entitlement to the grant only occurs | ||
| when the performance related conditions are met (5.16 FRS 102 SORP). | ||
| Legacies are included in the SOFA when receipt is probable, that is, when there has been grant | ||
| Legacies | of probate, the executors have established that there are sufficient assets in the estate and any | N/a |
| conditions attached to the legacy are either within the control of the charity or have been met. | ||
| Government grants | The charity has received government grants in the reporting period | Yes |
| Gift Aid receivable is included in income when there is a valid declaration from the donor. Any | ||
| Tax reclaims on | Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an | N/a |
| donations and gifts | addition to the same fund as the initial donation unless the donor or the terms of the appeal have | |
| specified otherwise. | ||
| Contractual income and performance |
This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. |
N/a |
| related grants | ||
| N/a | ||
| Donated goods | Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. |
|
| The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the |
N/a | |
| reporting period in which the stocks are distributed, they are recognised as an expense at the | ||
| carrying amount of the stocks at distribution. | ||
| Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other |
N/a | |
| trading activities' with the corresponding stock recognised in the balance sheet. On its sale the | ||
| value of stock is charged against 'Income from other trading activities' and the proceeds from | ||
| sale are also recognised as 'Income from other trading activities'. | ||
| Goods donated for on-going use by the charity are recognised as tangible fixed assets and | N/a | |
| included in the SoFA as incoming resources when receivable. | ||
| Gifts in kind for use by the charity are included in the SoFA as income from donations when | N/a | |
| receivable. | ||
| Donated services and | Donated services and facilities are included in the SOFA when received at the value of the gift to | N/a |
| facilities | the charity provided the value of the gift can be measured reliably. | |
| N/a | ||
| Donated services and facilities that are consumed immediately are recognised as income with | ||
| an equivalent amount recognised as an expense under the appropriate heading in the SOFA. | ||
| Support costs | The charity has incurred expenditure on support costs. | N/a |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
Yes |
| Income from interest, | This is included in the accounts when receipt is probable and the amount receivable can be | N/a |
| royalties and dividends | measured reliably. | |
| Income from membership subscriptions |
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. |
Yes |
| Membership subscriptions which gives a member the right to buy services or other benefits are | Yes | |
| recognised as income earned from the provision of goods and services as income from | ||
| charitable activities. | ||
| Settlement of insurance | Insurance claims are only included in the SoFA when the general income recognition criteria are |
N/a |
| claims | met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. | |
| Investment gains and | This includes any realised or unrealised gains or losses on the sale of investments and any gain | N/a |
| losses | or loss resulting from revaluing investments to market value at the end of the year. |
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2.3 EXPENDITURE AND LIABILITIES
| Liability recognition | Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be |
Yes |
|---|---|---|
| measured with reasonable certainty. | ||
| Governance and support costs |
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with |
N/a |
| regulation and good practice. | ||
| Support costs include central functions and have been allocated to activity cost categories on a | ||
| basis consistent with the use of resources, eg allocating property costs by floor areas, or per | N/a | |
| capita, staff costs by the time spent and other costs by their usage. | ||
| Grants with | Where the charity gives a grant with conditions for its payment being a specific level of service | |
| performance | or output to be provided, such grants are only recognised in the SoFA once the recipient of the | N/a |
| grant has provided the specified service or output. | ||
| Grants payable without | Where there are no conditions attaching to the grant that enables the donor charity to | |
| performance | realistically avoid the commitment, a liability for the full funding obligation must be recognised. | N/a |
| conditions | ||
| Redundancy cost | The charity made no redundancy payments during the reporting period. | N/a |
| Deferred income | No material item of deferred income has been included in the accounts. | N/a |
| Creditors | The charity has creditors which are measured at settlement amounts less any trade discounts | N/a |
| Provisions for liabilities | A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date |
Yes |
| Basic financial instruments |
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. |
N/a |
| 2.4 ASSETS | ||
| Tangible fixed assets for use by charity |
These are capitalised if they can be used for more than one year, and cost at least | N/a |
| They are valued at cost. |
The depreciation rates and methods used are disclosed in note 14. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical Intangible fixed assets substance but are identifiable and are controlled by the charity through custody or legal rights. N/a The amortisation rates and methods used are disclosed in note 15. They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for N/a Heritage assets their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at Investments initially at cost and subsequently at fair value (their market value) at the year end. The same N/a treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net N/a progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at N/a Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash N/a investments equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Page 7
| Notes to the accounts | (cont) | ||||||
|---|---|---|---|---|---|---|---|
| For the year ended | 31 December 2023 | ||||||
| Note 3 | Income | ||||||
| Restricted | |||||||
| Unrestricted | income | Endowment | |||||
| Analysis of income | funds | funds | funds | Total funds | Prior year | ||
| £ | £ | ||||||
| Donations and | Donations and gifts | 28,098 | - | - | 28,098 | 43,455 | |
| legacies: | Gift Aid | - | - | - | - | - | |
| Legacies | - | - | - | - | - | ||
| General grants provided by government/other | |||||||
| charities | - | - | - | - | 5,000 | ||
| Membership subscriptions and sponsorships | |||||||
| which are in substance donations | - | - | - | - | |||
| Donated goods, facilities and services | - | - | - | - | - | ||
| Other | - | - | - | - | |||
| Total | 28,098 | - | - | 28,098 | 48,455 | ||
| Charitable activities: | |||||||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Other | - | - | - | - | - | ||
| Total | - | - | - | - | - | ||
| Other trading | |||||||
| activities: | - | - | - | - | - | ||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Other | - | - | - | - | - | ||
| Income from | Interest income | Total | - 1,272 |
- - |
- - |
- 1,272 |
- 103 |
| investments: | Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | ||
| Other | Total | - 1,272 |
- - |
- - |
- 1,272 |
- 103 |
|
| Separate material | - | - | - | - | - | ||
| item of income | - | - | - | - | - | ||
| - | - | - | - | - | |||
| Other: | Total Conversion of endowment funds into income |
- - - |
- - - |
- - - |
- - - |
- - - |
|
| Gain on disposal of a tangible fixed asset held | |||||||
| for charity's own use | - | - | - | - | - | ||
| Gain on disposal of a programme related | |||||||
| investment | - | - | - | - | - | ||
| Royalties from the exploitation of intellectual | |||||||
| property rights | - | - | - | - | - | ||
| Other | - | - | - | - | - | ||
| Total | - | - | - | - | - | ||
| TOTAL INCOME | 29,370 | - | - | 29,370 | 48,558 |
Page 8
Uganda Croydon Catholic Community
| Notes to the accounts (cont) | Notes to the accounts (cont) | |||||
|---|---|---|---|---|---|---|
| For the year ended | 31 December 2023 | |||||
| Note 4 Expenditure | ||||||
| Restricted | ||||||
| Unrestricted | income |
Endowment | ||||
| Analysis of expenditure | funds | funds | funds | Total funds | Prior year | |
| £ | £ | |||||
| Expenditure on | Incurred seeking donations | - | - | - | - | - |
| raising funds: | Incurred seeking legacies | - | - | - | - | - |
| Incurred seeking grants | ||||||
| Operating membership schemes and | ||||||
| social lotteries | ||||||
| Staging fundraising events | 6,054 | 6,054 | 5,281 | |||
| Fundraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company | ||||||
| undertaking non-charitable trading | ||||||
| activity | ||||||
| Advertising, marketing, direct mail and | ||||||
| publicity | - | - | - | - | - | |
| Start up costs incurred in generating | ||||||
| new source of future income | - | - | - | - | - | |
| Database development costs | - | - | - | - | - | |
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - | - | - | - | |
| Cost of obtaining investment advice | ||||||
| - | - | - | - | - | ||
| Investment administration costs | ||||||
| - | - | - | - | - | ||
| Intellectual property licencing costs | ||||||
| - | - | - | - | - | ||
| Rent collection, property repairs and | ||||||
| maintenance charges | - | - | - | - | - | |
| Total expenditure on raising funds | - 6,054 |
- |
- - - |
- 6,054 |
- 5,281 |
|
| Expenditure on | Independent examiner fee | 1,200 | - | - | 1,200 | 800 |
| charitable activities | Entertainment and celebrations | 836 | - | - | 836 | 6,003 |
| Admin expenses | 9,108 | - | - | 9,108 | 9,729 | |
| Total expenditure on charitable activities |
- 11,144 |
- - |
- - |
- 11,144 |
- 16,532 |
|
| Separate material | Gifts and Donations | - | - | - | - | - |
| item of expense | ||||||
| Other | Total | - - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
| Total other expenditure | - | - | - | - | - | |
| TOTAL EXPENDITURE | 17,198 | - | - | 17,198 | 21,813 |
Page 9
| Notes to the accounts | (cont) |
|---|---|
| For the year ended | 31 December 2023 |
| Note 5 | Details of certain types of expenditure |
Note 5.1 Fees for examination of the accounts
| Note 5.1 Fees for examination of the accounts | ||
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Independent examiner’s fees | ||
| 1200 | 800 | |
| Assurance services other than independent examination | ||
| 0 | 0 | |
| Tax advisory fees | ||
| 0 | 0 | |
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the | ||
| independent examiner | 0 | 0 |
Page 10
Notes to the accounts (cont)
For the year ended 31 December 2023
Note 6 Cash at bank and in hand
| For the year ended 31 December 2023 Notes to the accounts (cont) Note 6 Cash at bank and in hand |
||
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Short term cash investments (less than 3 months maturity date) | - - | |
| Short term deposits | - - | |
| Cash at bank and on hand | 94,913 82,340 | |
| Other | - - | |
| Total | 94,913 82,340 |
Other information
Uganda Croydon Catholic Community is a private company limited by guarrantee and incorprated in England. Its registered office is
The Lansdowne Building 2 Lansdowne Road Croydon CR9 2ER
Page 11
Company Nos: 11542704 Charity Nos: 1189892
Uganda Croydon Catholic Community
Report and Accounts
31 December 2023
Uganda Croydon Catholic Community Report and accounts Contents
| Page | |
|---|---|
| Directors' report | 1 |
| Independent Examiners' Report | 2 |
| Statement Of Finacial Activities (SOFA) | 3 |
| Balance sheet | 4 |
| Notes to the accounts | 5 |
Uganda Croydon Catholic Community Directors' Report
The directors presents their report and accounts for the year ended
31 December 2023
Principal activities
The company is a charity as defined in the Charities Act 2011
Directors
The following persons served as directors during the year: Beatrice Nabulya Pauline Bbosa Betty Kyohaire
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 15 October 2024 and signed on its behalf
Beatrice Nabulya Director
Page 1
Uganda Croydon Catholic Community Independent Examiners' Report For the year ended 31 December 2023
You consider that the company is exempt from an audit for the year ended. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Statement Of Financial Activities, the Balance Sheet, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Abdul O Lemboye and Co Chartered Management Accountants and Tax Advisers
163 Gleneldon Mews Streatham London SW16 2AZ
15 October 2024
Page 2
Uganda Croydon Catholic Community
Statement of financial activities (including summary income and expenditure account)
For the year ended 31 December 2023
| For the year ended 31 December 2023 | ||||||
|---|---|---|---|---|---|---|
| Restricted | ||||||
| Unrestricted | income | Endowment | Prior year | |||
| Recommended categories by activity | funds | funds | funds | Total funds | funds | |
| £ | £ | £ | £ | £ | ||
| Income (Note 3) | ||||||
| Income and endowments from: | ||||||
| Donations and legacies | 28,098 | - | - | 28,098 | 43,455 | |
| Grants | - | - | - | - | 5,000 | |
| Bank intetrest receivable | 1,272 | - | - | 1,272 | 103 | |
| Total | 29,370 | - | - | 29,370 | 48,558 | |
| Expenditure (Notes 4) | ||||||
| Expenditure on: | ||||||
| Raising funds | 6,053 | - | - | 6,053 | 5,281 | |
| Charitable activities | 11,144 | - | - | 11,144 | 16,532 | |
| Separate material expense item | - | - | - | |||
| Other | - | - | - | - | - | |
| Total | 17,197 | - | - | 17,197 | 21,813 | |
| Net income/(expenditure) before tax for | ||||||
| the reporting period | 12,173 | - | - | 12,173 | 26,745 | |
| Tax payable | - | - | - | - | - | |
| Net income/(expenditure) after tax | ||||||
| before investment gains/(losses) | 12,173 | - | - | 12,173 | 26,745 | |
| Net gains/(losses) on | ||||||
| investments | - | - | - | - | - | |
| Net income/(expenditure) | 12,173 | - | - | 12,173 | 26,745 | |
| Extraordinary items | - | - | - | - | ||
| Transfers between funds | - | - | - | - | - | |
| Other recognised gains/(losses): | ||||||
| Gains and losses on revaluation of fixed assets | ||||||
| for the charity’s own use | - | - | - | - | - | |
| Other gains/(losses) | - | - | - | - | - | |
| Net movement in funds | 12,173 | - | - | 12,173 | 26,745 | |
| Reconciliation of | ||||||
| funds: | ||||||
| Total funds brought forward | 81,540 | - | - | 81,540 | 54,795 | |
| Total funds carried forward | 93,713 | - | - | 93,713 | 81,540 |
Page 3
Uganda Croydon Catholic Community Balance sheet
As at 31 December 2023
| As at 31 December 2023 Balance sheet |
|||||
|---|---|---|---|---|---|
| Restricted | |||||
| Unrestricted | income | Endowment | Total this | ||
| funds | funds | funds | year | Total last year | |
| £ | £ | £ | £ | £ | |
| Current assets | |||||
| Stocks | - | - | - | - | - |
| Debtors | - | - | - | - | - |
| Investments | - | - | - | - | - |
| Cash at bank and in hand Note 6 | 94,913 | - | - | 94,913 | 82,340 |
| Total current assets | 94,913 | - | - | 94,913 | 82,340 |
| Creditors: amounts falling due | |||||
| within one year | 1,200 | - | - | 1,200 | 800 |
| Net current assets/(liabilities) | 93,713 | - | - | 93,713 | 81,540 |
| Total assets less current liabilities | 93,713 | - | - | 93,713 | 81,540 |
| Creditors: amounts falling due after | |||||
| one year | - | - | - | - | - |
| Provisions for liabilities | - | - | - | - | - |
| Total net assets or liabilities | 93,713 | - | - | 93,713 | 81,540 |
| Funds of the Charity | |||||
| Endowment funds | - | - | - | ||
| Restricted income funds | - | - | - | ||
| Unrestricted funds | 93,713 | - | 93,713 | 81,540 | |
| Revaluation reserve | - | ||||
| Fair value reserve | |||||
| Total funds | 93,713 | - | - | 93,713 | 81,540 |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors Name Beatrice Nabulya
----- Start of picture text -----
Signature
----- End of picture text -----
Date of approval 15 October 2024
Signature of director authenticating accounts being sent to Companies House
Page 4
Notes to the accounts
For the year ended 31 December 2023 Note 1 Basis of preparation
1.1 Basis of accounting
These accounts 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 accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014,
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that Not Applicable the charity is a going concern; Disclosure of any uncertainties that make the going concern Not Applicable assumption doubtful; Where accounts are not prepared on a going concern basis, Not Applicable please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in the notes.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Page 5
Notes to the accounts (cont) For the year ended 31 December 2023 Note 2 Accounting policies 2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required Offsetting or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
| In the case of performance related grants, income must only be recognised to the extent that the | ||
|---|---|---|
| charity has provided the specified goods or services as entitlement to the grant only occurs | ||
| when the performance related conditions are met (5.16 FRS 102 SORP). | ||
| Legacies are included in the SOFA when receipt is probable, that is, when there has been grant | ||
| Legacies | of probate, the executors have established that there are sufficient assets in the estate and any | N/a |
| conditions attached to the legacy are either within the control of the charity or have been met. | ||
| Government grants | The charity has received government grants in the reporting period | Yes |
| Gift Aid receivable is included in income when there is a valid declaration from the donor. Any | ||
| Tax reclaims on | Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an | N/a |
| donations and gifts | addition to the same fund as the initial donation unless the donor or the terms of the appeal have | |
| specified otherwise. | ||
| Contractual income and performance |
This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. |
N/a |
| related grants | ||
| N/a | ||
| Donated goods | Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. |
|
| The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the |
N/a | |
| reporting period in which the stocks are distributed, they are recognised as an expense at the | ||
| carrying amount of the stocks at distribution. | ||
| Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other |
N/a | |
| trading activities' with the corresponding stock recognised in the balance sheet. On its sale the | ||
| value of stock is charged against 'Income from other trading activities' and the proceeds from | ||
| sale are also recognised as 'Income from other trading activities'. | ||
| Goods donated for on-going use by the charity are recognised as tangible fixed assets and | N/a | |
| included in the SoFA as incoming resources when receivable. | ||
| Gifts in kind for use by the charity are included in the SoFA as income from donations when | N/a | |
| receivable. | ||
| Donated services and | Donated services and facilities are included in the SOFA when received at the value of the gift to | N/a |
| facilities | the charity provided the value of the gift can be measured reliably. | |
| N/a | ||
| Donated services and facilities that are consumed immediately are recognised as income with | ||
| an equivalent amount recognised as an expense under the appropriate heading in the SOFA. | ||
| Support costs | The charity has incurred expenditure on support costs. | N/a |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
Yes |
| Income from interest, | This is included in the accounts when receipt is probable and the amount receivable can be | N/a |
| royalties and dividends | measured reliably. | |
| Income from membership subscriptions |
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. |
Yes |
| Membership subscriptions which gives a member the right to buy services or other benefits are | Yes | |
| recognised as income earned from the provision of goods and services as income from | ||
| charitable activities. | ||
| Settlement of insurance | Insurance claims are only included in the SoFA when the general income recognition criteria are |
N/a |
| claims | met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. | |
| Investment gains and | This includes any realised or unrealised gains or losses on the sale of investments and any gain | N/a |
| losses | or loss resulting from revaluing investments to market value at the end of the year. |
Page 6
2.3 EXPENDITURE AND LIABILITIES
| Liability recognition | Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be |
Yes |
|---|---|---|
| measured with reasonable certainty. | ||
| Governance and support costs |
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with |
N/a |
| regulation and good practice. | ||
| Support costs include central functions and have been allocated to activity cost categories on a | ||
| basis consistent with the use of resources, eg allocating property costs by floor areas, or per | N/a | |
| capita, staff costs by the time spent and other costs by their usage. | ||
| Grants with | Where the charity gives a grant with conditions for its payment being a specific level of service | |
| performance | or output to be provided, such grants are only recognised in the SoFA once the recipient of the | N/a |
| grant has provided the specified service or output. | ||
| Grants payable without | Where there are no conditions attaching to the grant that enables the donor charity to | |
| performance | realistically avoid the commitment, a liability for the full funding obligation must be recognised. | N/a |
| conditions | ||
| Redundancy cost | The charity made no redundancy payments during the reporting period. | N/a |
| Deferred income | No material item of deferred income has been included in the accounts. | N/a |
| Creditors | The charity has creditors which are measured at settlement amounts less any trade discounts | N/a |
| Provisions for liabilities | A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date |
Yes |
| Basic financial instruments |
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. |
N/a |
| 2.4 ASSETS | ||
| Tangible fixed assets for use by charity |
These are capitalised if they can be used for more than one year, and cost at least | N/a |
| They are valued at cost. |
The depreciation rates and methods used are disclosed in note 14. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical Intangible fixed assets substance but are identifiable and are controlled by the charity through custody or legal rights. N/a The amortisation rates and methods used are disclosed in note 15. They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for N/a Heritage assets their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at Investments initially at cost and subsequently at fair value (their market value) at the year end. The same N/a treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net N/a progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at N/a Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash N/a investments equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Page 7
| Notes to the accounts | (cont) | ||||||
|---|---|---|---|---|---|---|---|
| For the year ended | 31 December 2023 | ||||||
| Note 3 | Income | ||||||
| Restricted | |||||||
| Unrestricted | income | Endowment | |||||
| Analysis of income | funds | funds | funds | Total funds | Prior year | ||
| £ | £ | ||||||
| Donations and | Donations and gifts | 28,098 | - | - | 28,098 | 43,455 | |
| legacies: | Gift Aid | - | - | - | - | - | |
| Legacies | - | - | - | - | - | ||
| General grants provided by government/other | |||||||
| charities | - | - | - | - | 5,000 | ||
| Membership subscriptions and sponsorships | |||||||
| which are in substance donations | - | - | - | - | |||
| Donated goods, facilities and services | - | - | - | - | - | ||
| Other | - | - | - | - | |||
| Total | 28,098 | - | - | 28,098 | 48,455 | ||
| Charitable activities: | |||||||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Other | - | - | - | - | - | ||
| Total | - | - | - | - | - | ||
| Other trading | |||||||
| activities: | - | - | - | - | - | ||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Other | - | - | - | - | - | ||
| Income from | Interest income | Total | - 1,272 |
- - |
- - |
- 1,272 |
- 103 |
| investments: | Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | ||
| Other | Total | - 1,272 |
- - |
- - |
- 1,272 |
- 103 |
|
| Separate material | - | - | - | - | - | ||
| item of income | - | - | - | - | - | ||
| - | - | - | - | - | |||
| Other: | Total Conversion of endowment funds into income |
- - - |
- - - |
- - - |
- - - |
- - - |
|
| Gain on disposal of a tangible fixed asset held | |||||||
| for charity's own use | - | - | - | - | - | ||
| Gain on disposal of a programme related | |||||||
| investment | - | - | - | - | - | ||
| Royalties from the exploitation of intellectual | |||||||
| property rights | - | - | - | - | - | ||
| Other | - | - | - | - | - | ||
| Total | - | - | - | - | - | ||
| TOTAL INCOME | 29,370 | - | - | 29,370 | 48,558 |
Page 8
Uganda Croydon Catholic Community
| Notes to the accounts (cont) | Notes to the accounts (cont) | |||||
|---|---|---|---|---|---|---|
| For the year ended | 31 December 2023 | |||||
| Note 4 Expenditure | ||||||
| Restricted | ||||||
| Unrestricted | income |
Endowment | ||||
| Analysis of expenditure | funds | funds | funds | Total funds | Prior year | |
| £ | £ | |||||
| Expenditure on | Incurred seeking donations | - | - | - | - | - |
| raising funds: | Incurred seeking legacies | - | - | - | - | - |
| Incurred seeking grants | ||||||
| Operating membership schemes and | ||||||
| social lotteries | ||||||
| Staging fundraising events | 6,054 | 6,054 | 5,281 | |||
| Fundraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company | ||||||
| undertaking non-charitable trading | ||||||
| activity | ||||||
| Advertising, marketing, direct mail and | ||||||
| publicity | - | - | - | - | - | |
| Start up costs incurred in generating | ||||||
| new source of future income | - | - | - | - | - | |
| Database development costs | - | - | - | - | - | |
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - | - | - | - | |
| Cost of obtaining investment advice | ||||||
| - | - | - | - | - | ||
| Investment administration costs | ||||||
| - | - | - | - | - | ||
| Intellectual property licencing costs | ||||||
| - | - | - | - | - | ||
| Rent collection, property repairs and | ||||||
| maintenance charges | - | - | - | - | - | |
| Total expenditure on raising funds | - 6,054 |
- |
- - - |
- 6,054 |
- 5,281 |
|
| Expenditure on | Independent examiner fee | 1,200 | - | - | 1,200 | 800 |
| charitable activities | Entertainment and celebrations | 836 | - | - | 836 | 6,003 |
| Admin expenses | 9,108 | - | - | 9,108 | 9,729 | |
| Total expenditure on charitable activities |
- 11,144 |
- - |
- - |
- 11,144 |
- 16,532 |
|
| Separate material | Gifts and Donations | - | - | - | - | - |
| item of expense | ||||||
| Other | Total | - - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
- - - - - - - - - |
| Total other expenditure | - | - | - | - | - | |
| TOTAL EXPENDITURE | 17,198 | - | - | 17,198 | 21,813 |
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| Notes to the accounts | (cont) |
|---|---|
| For the year ended | 31 December 2023 |
| Note 5 | Details of certain types of expenditure |
Note 5.1 Fees for examination of the accounts
| Note 5.1 Fees for examination of the accounts | ||
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Independent examiner’s fees | ||
| 1200 | 800 | |
| Assurance services other than independent examination | ||
| 0 | 0 | |
| Tax advisory fees | ||
| 0 | 0 | |
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the | ||
| independent examiner | 0 | 0 |
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Notes to the accounts (cont)
For the year ended 31 December 2023
Note 6 Cash at bank and in hand
| For the year ended 31 December 2023 Notes to the accounts (cont) Note 6 Cash at bank and in hand |
||
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Short term cash investments (less than 3 months maturity date) | - - | |
| Short term deposits | - - | |
| Cash at bank and on hand | 94,913 82,340 | |
| Other | - - | |
| Total | 94,913 82,340 |
Other information
Uganda Croydon Catholic Community is a private company limited by guarrantee and incorprated in England. Its registered office is
The Lansdowne Building 2 Lansdowne Road Croydon CR9 2ER
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