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2025-12-31-accounts

CHARITY REGISTRATION NUMBER: 1198816

Faith Ministries Rwanda (UK) Unaudited Financial Statements

31 December 2025

Faith Ministries Rwanda (UK)

Financial Statements

Year ended 31 December 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 3
Statement of financial activities 4
Statement of financial position 5
Statement of cash flows 6
Notes to the financial statements 7

Faith Ministries Rwanda (UK)

Trustees' Annual Report

Year ended 31 December 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Reference and administrative details

Registered charity name Faith Ministries Rwanda (UK) Charity registration number 1198816 Principal office 22 Deer Hill Grove York YO30 4UE The trustees Mrs Jean Dawson Mr Adrian Fuller (Treasurer) Mrs Marion Gready Mr Andy Goodwin (Chairman) Mr Alan Michell (since July 25) Independent examiner Mr Stephen Douglas FCA Old Joiners Cottage Marton York YO62 6RD

Structure, governance and management

Faith Ministries Rwanda (UK) was established as a Charitable Incorporated Organisation (CIO) and was registered on 4th May 2022. The CIO's registered Charity number is 1198816. The CIO is administered by the Charity's trustees who are named above.

Objectives and activities

The objects of the CIO are:

(1) The prevention or relief of poverty in Sub-Saharan Africa by providing funds, items, and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty. (2) To advance the Christian faith in such parts of Sub-Saharan Africa or the world in such ways as the trustees may from time to time think fit.

Achievements and performance

The current aim of the charity is to raise funds to support Charles and Juliet Semwaga and Faith Ministries Church in their work in Rwanda.

At Faith Ministries Rwanda, we have much to be thankful for as we look back on 2025.

At the start of 2025, opening the nursery school in Kavumu village felt like a distant hope. Although the main building structure was complete and watertight, a great deal of internal work remained, along with the significant funding required to complete it. We were greatly blessed when Crawley Baptist Church provided the additional funds needed to finish the building. We are also delighted to have welcomed Alan Michell as a trustee of the charity, further strengthening our relationship with CBC.

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Faith Ministries Rwanda (UK)

Trustees' Annual Report (continued)

Year ended 31 December 2025

Even once the building work was complete, uncertainty remained about whether the school would be able to open in September. New government regulations required us to purchase additional land and buildings for play areas, cooking facilities, and teacher accommodation. Although we managed to buy a building, by August we had still not secured the extra land. Thankfully, with Charles and Juliet working tirelessly in Rwanda, the school opened on 8 September and welcomed its first pupils.

The first children arrive at school, accompanied by one of the three teachers. September then brought a new challenge. We now had a school with pupils, three teachers, a headmistress, and a guard to pay, but no regular income. In response, we launched the school sponsorship scheme and, thanks to your generosity and support, we were quickly able to secure the funding required. As a result, the school enjoyed a very successful first term, leading up to the Christmas holidays.

The trustees also made additional funds available to enable Charles to purchase some of the land required to meet government regulations, and negotiations are ongoing for the remaining small plots.

Thanks to your continued support, the children returned to school on 6 January and are enjoying the new term. One of our trustees visited the school last October and had a very encouraging visit. Two more trustees are planning to visit in May and are greatly looking forward to meeting both staff and children.

Financial review

Donations totalling £16,998 (£5,786 in 2024) were received along with a Gift Aid refund of £490 (£468 in 2024). In addition £625 (£711 in 2024) was received from the sale of goods. In 2024 there was also a concert which raised £585. Total income for the year was £18,113 (£7,550 in 2024).

We were particularly pleased to partner with Crawley Baptist Church, who contributed £8,508.

From September onwards we also asked for donors to contribute to the running cost of the school, and received over £3,000 towards these costs during 2025.

In 2025, £15,765 (£6,500 in 2024) was sent to Charles and Juliet Semwaga to enable charitable work in Rwanda, including building and running the school, and costs of £201 (£225 in 2024) were incurred, comprising bank charges, insurance and overheads.

The resulting surplus for the year amounted to £2,147 (£825 in 2024). This is expected to be used to support Charles and Juliet in future years.

The trustees' annual report was approved on …………..…….. 2026 and signed on behalf of the board of trustees by:

Mr A P Fuller Trustee

Mr A Goodwin Trustee

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Faith Ministries Rwanda (UK)

Independent Examiner's Report to the Trustees of Faith Ministries Rwanda (UK)

Year ended 31 December 2025

I report to the trustees on my examination of the financial statements of Faith Ministries Rwanda (UK) ('the charity') for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stephen Douglas FCA Independent Examiner

Old Joiners Cottage Marton York YO62 6RD

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Faith Ministries Rwanda (UK)

Statement of Financial Activities

Year ended 31 December 2025

2025 2024
Total funds Total funds
Note £ £
Income
Donations etc 4 17,488 6,254
Charitable activities 5 625 1,296
─────── ───────
Total income 18,113 7,550
═══════ ═══════
Expenditure
Expenditure on charitable activities 6 15,966 6,725
─────── ───────
Total expenditure 15,966 6,725
═══════ ═══════
─────── ───────
Net income and net movement in funds 2,147 825
═══════ ═══════
Reconciliation of funds
Total funds brought forward 1,657 832
─────── ───────
Total funds carried forward 3,804 1,657
═══════ ═══════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 9 form part of these financial statements.

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Faith Ministries Rwanda (UK)

Statement of Financial Position

31 December 2025

2025 2024
Note £ £
Current assets
Debtors 9 - -
Cash at bank and in hand 3,804 1,657
──── ────
3,804 1,657
Creditors: amounts falling due within one year 10 - -
──── ────
Net current assets 3,804 1,657
──── ────
Total assets less current liabilities 3,804 1,657
════ ════
Funds of the charity
Unrestricted funds 3,804 1,657
──── ────
Total charity funds 11 3,804
════
1,657
════

These financial statements were approved by the board of trustees and authorised for issue on…………….……. 2026 and are signed on behalf of the board by:

Mr A P Fuller Trustee

Mr A Goodwin Trustee

The notes on pages 7 to 9 form part of these financial statements.

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Faith Ministries Rwanda (UK)

Statement of Cash Flows

Year ended 31 December 2025

2025 2024
£ £
Cash flows from operating activities
Net income 2,147 825
Changes in:
Trade and other debtors - -
Trade and other creditors - -
──── ────
Cash generated from operations 2,147 825
──── ────
Net cash from operating activities 2,147 825
════ ════
Net increase in cash and cash equivalents 825
Cash and cash equivalents at beginning of year 1,657 832
──── ────
Cash and cash equivalents at end of year 3,804 1,657
════ ════

The notes on pages 7 to 9 form part of these financial statements.

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Faith Ministries Rwanda (UK)

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 22 Deer Hill Grove, York, YO30 4UE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. The charity currently has only unrestricted funds and these financial statements are prepared on this basis.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or

commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

4. Donations etc

Donations etc
Total Funds Total Funds
2025 2024
£ £
Donations etc
Donations - Clifton Parish Church 2,000 2,000
Donations - Crawley Baptist Church 8,508 -
Donations through Stewardship 2,080 -
Lump sum school sponsorship 1,720 -
Other donations 190 1,726
Donations by monthly standing order 2,500 1,740
Gift Aid 490 468
Fundraising – sponsored walk - 320
─────── ───────
17,488 6,254
═══════ ═══════

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Faith Ministries Rwanda (UK)

Notes to the Financial Statements (continued)

Year ended 31 December 2025

5. Charitable activities

Total Funds Total Funds
2025 2024
£ £
Concert - 585
Sale of goods 625 711
625 1,296
════ ════

6. Expenditure on charitable activities by activity type

Total
Administration costs
Payments to Charles Semwaga
Funds
2025
Total Funds
2024
£
£
201
225
15,765
6,500
15,966
6,725
═══════
═══════
Funds
2025
Total Funds
2024
£
£
201
225
15,765
6,500
15,966
6,725
═══════
═══════
6,725
═══════

7. Staff costs

The average head count of employees during the year was Nil (2022: Nil).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

8. Trustee remuneration and expenses

No remuneration or benefits were paid to any of the trustees.

9. Debtors

2025 2024
£ £
Other debtors - -
════ ════
10. Creditors: amounts falling due within one year
2025 2024
£ £
Sundry Creditors - -
════ ════

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Faith Ministries Rwanda (UK)

Notes to the Financial Statements (continued)

Year ended 31 December 2025

11. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At 1.1.25 Income Expenditure At 31.12.25
£ £ £ £
General funds 1,657 18,113 (15,966) 3,804
════ ════ ════ ════
At 1.1.24 Income Expenditure At 31.12.24
£ £ £ £
General funds prior year 832 7,550 (6,725) 1,657
════ ═══════ ═══════ ════
12. Analysis of changes in net debt
At 1.1.25 Cash flows At 1.12.25
£ £ £
Cash at bank and in hand 1,657 2,147 3,804
════ ════ ════

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