Charity number.. 1203953 STEP UP FAMILY ORGANISATION UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2025
STEP UP FAMILY ORGANISATION CONTENTS Pag8 Reference and Administrative Details of the Company. its Trustees and Advisers Trustees. Report 24 IndepeTrJent Examinerfs Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 8-10
STEP UP FAMILY ORGANISATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 05 APRIL 2025 Trustees A Gruber K Lovell R Dunn R Bray T Walsh Resigned Charity rogistgrad number 1203953 Registered office L8ys Coltage, Hlll Top Fremington Devon EX3138L Accountants Mendip A¢countlng Soluilons Ltd 6 Hill Road Clev8don North Somerset BS217NE Bankers The Co-operative Bank Page 1
STEP UP FAMILY ORGANISATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 05 APRIL 2025 Purpose: to advanca education In Uganda through sponsorship of children of nursery, primary and secondary age and to support general fundraising activities with the aim of providing facilities, equipment or services in support of educatFonal d8velopmenL Intro I Summary Step Up Family Organisalion was formed in 2020 by Kizzy Lovell who visited Uganda and, whilst there, sponsored a child who required help to go to school. Working with a group of volunteers in Uganda she then began to find sponsors for more and more children and as the organisation grew she sought help of several volunteers in the UK, culminating in the organisation being registered with the Charity Commission for England and Wales on 12th July 2023. During the past year we havè continued to meet Ihe many educational and wellbeing needs of over 500 children and responded to emerging needs or emergencies as they have occurred. Trustees Our original tnFStee Robert Bray fett that it was time for hlm to step down from his role and he has b88n replaced by Tina Walsh who has kindly taken on some secretarial roles as well as renewing and updating our wabsite. Sponsorshlp Over the last 12 months recruitment of swnsors has been more difficult and we have also lost several sponsors due to their own change of circumstsnces. At the same time our c ordinator in Uganda closely monitors the sponsored children and any th81 do nol attend school regularly are no longer sponsored. We Currently have 532 children sponsored and continue to meet the deficit between children sponsored and those who have lost sponsors through donations, fundraising, Gift Aid and the generosity of our volunteers in Uganda. We try to ensure that sponsors receive updates from their Childn in the form of videos and photos (and occasionally phonecalls via Mess8ngerl every 4-6 weeks. To facilitate this we provided mobile phones for 2 volunteers so thal they can assist in taking photos and videos to send to sponsors. Children are encouraged lo also correspond with their sponsors via letters. In addition we publish general infomiatlon for all sponsors on our privatè Fac6book page. All sponsored chiklren are now regislered with SUFO, Uganda and their records are kept in a locked cabinet that we have provided. Incluslon We continue to provide schooling for several chlldren with dSsabllltles who are making huge progress physically and psychologically by attending school with their peers. Page 2
STEP UP FAMILY ORGANISATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 05 APRIL 2025 Shipplng We made 3 shipments during the year "these shipments contained educational equipment including books, second hand and n8w clothes, presents for individual children from their Sponsors, sports equipment, sanitary products. first aid packs and other necessities or treats for our sponsored children. Sponsors pay per kg for sending their parcels to minimise the amount spent by the charity. We took on a storage unit prior to each shipment for coll8ction, sorting and shipping of the parcels but we have now been very kindly given the temporary use of an empty room at a Bristol based business so we will not need the storage unit in future. There was a £250 deficit beeen what we received and what we sp8nt on shipping but we are hoping that this will not be the case in future periods. Financial statement AccoLJnting has been easier this year due to only having one bank account. We are hoping to start doing accounts digitally in the near future although changing ways in which sponsors pay has the potential of losing sponsors due to them not adopting the changes. Durfng the period we re¢elved an income of £125, 065 and our expendlture was £120.344. The majority of this was sponsorship as well as money sent by sponsors to provide gifts. school equipment. unifo, clothes, mattresses and food parlS for the children and their families during holidays when the children are not belng féd 8t school. We also asslst in the cost of a night security guard for school l emergency accommodation block. W8 received £7,088 from Gift Ad. This was used to help cover our deficit for school fees and to provide the locked cabinet for records, purchase mobile phones, provide bunk beds, assist in repairing the vital minibus. acquisition of educational equipment etc. We also u1 some of this money to respond to a loGal emergency., sadly there was a fire in the accommodalion al on8 of the schools that our sponsor8d children attend and 2 children lost their lives. We provided smoke alarms and other fire safety equipment where it was required and furK18d a bor8 hole at oné school whére Ihere was previously no access to sufficient water to extinguish a fire. Charity costs were minimal during this period . We have registered with the Charity Regulator, paid for a w8bsite, bought stamps for childrens, letters to their sponsors and covered other office based expenses. We have purchased some mugs. water bottles, notepads and pens bearing our logo to sell to sponsors or al sponsor events but have not sold these during this financial period. Pag8 3
STEP UP FAMILY ORGANISATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 05 APRIL 2025 Key obJoctives for coming yoar Our rnain objective for the coming year is to maintsin and increase sponsorship of children so that education can be offered to more children. In addition we hope to.. -Increase fundraising to help meet the deficit and enable us to facilitate extra cufficular adivities -Commen¢e some youth skills Iraining and identify pathways into employment or progression towards a chosen career -Provide security fencing for school l emergency accommodation and SUFO farm -Facilitste further sponsor trips -Develop and adopt rnore policies and procedures -commence digital accounting Finally thanks to all our sponsors, fundraisers and to our trustees and volunteers who give their time and to Mendip Accounting Solutions for their invaluable help with our accounts. Approved by the board of Trustees and signed on their behalf by: Signed.. A Gruber- Trustae Dated:...................................... Page 4
STEP UP FAMILY ORGANISATION INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 05 APRIL 2025 I report on Ihe accounts of the charity for ltr year ended 5th April 2025 Sel out on tho atta¢hed pages. RESPECTIVE RESPONSI8ILrriES OF THE CHARrrY & INDEPENDENT &YAMINER As the ChariVs trustees you are responsible for the preparation ol the accounts. The Charity considers Ih8t an audit is nol required for this year under section 14q21 of the Charities Act 2011 (the 2011 Act) atvj that an independent review 15 needed. It is our responsibility= a) Examine the accounts under section 145 of the 2011 Act" b) To follow the procedures laid down in the general Dire¢lions gwen by the Charlty Commls8ion under section 14515)Ibl of Ihe 2011 Act- and cl To stale whether particular matters have come to my attentlon. BASIS OF INDEPENDENT EXAMINER'S STATEMENT vur examinauon was carnea Qui In aGraance ine benerai uirecuons gtven Dy ine LnarlIS Commission. An examin81ion includes a review of the accounting rett)rds kept by the charfty and compari80n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the accounts, and seeking explanations from you as conceming any such matters. The pr(dureS undertaken do not provide all the evier that would be required in an audit, and Gonsgqugnlly I do not exDfg8s an audil cjtsinion on whether the COUnts Dresent 8 "true and fair Vi. INDEPENDENT EXAMINER'S STATEMENT In connection wlh my examination, no matter has come to my attention.. (1) Which gives me reasonable cause to believe that in any malerlal Spect the trustees have not met the requirements to ensure that: Prop8r a¢¢ounting records are kept lin accordance with section 130 of the 2011 Act)" and ArrUnts are prepared which agree with the accounting records and comply bMth the accounting requirements of the 2011 Act,. or (2) To which, in my opinion. attention should be dravm in order lo enable a proper understanding of the accounts lo be reached. Signed:. Mary Kizillis FCA 11. 11.zc> Mendip Accounting Solutions Ltd 6 Hill Road Clevedon North Somerset BS217NE Page 5
STEP UP FAMILY ORGANISATION STATÈMENT OF FINANCIALACITIVITIES Ilncludlng In¢om• •nd Exwnditum A¢¢outhtl FOR THE YEAR eNDED 05APRIL 2025 unr+¢1¢d R¢strkw Tb)i•l F¥od$ Funds Furxl¥ 2025 Vnr¢styk¢•d R¢th¢thd Fund¥ Fun Fund 2024 IMCOAIE FROM.. Sponsorship )naiK)r Shipwng T(r$ 94,433 8,347 3,132 8,6(M) 94.433 18.900 3.132 8.600 55,964 14.058 1,215 55,904 18,53S 1,2?5 10,553 4,477 TOTAL IMCOME AND ENDOWMENTS 10,553 114,512 125,$ 4.4n 71,237 75,714 EXPENDITLIRE ¢YI= Charilobl& AcO¥lt*s Sentto SUFO. Uganda 3.382 2.470 3.132 111.380 6.494 113.850 3,744 780 70,457 4,524 70.457 TOTAL EXPEMDITURE 5.832 114,512 120,3M 3,744 71.237 74.981 T WCOMEIIEXPENDITIIREI 4.721 4.721 733 733 Tc4al Funds at8th Awl 207 Tolal Funds at Sth Aprll 5.661 733 The ¢harlty h88 no f8L¥)gnLg8d 98ln8 orlo8s88 olherthan th8 r8su#s forthè y8ara$ 8etovtabove. Al of ihe athlU85 ofth8 charfty are da58ed as ccnthuiry. Paoe 6
STEP UP FAMILY ORGANISATION BALANCE SHEET FOR THE YEAR ENDED 05 APRIL 2025 2025 2024 Note FIXED ASSETS: Tangible Assets CURRENT ASSETS: Cash at bank and in hand 5.661 940 CURRENT LIABILITES: NET CURRENT ASSETS 5,661 NEf ASSETS: 5.661 940 FUNDS Restricted Funds Unrestricted Funds 5,661 940 Approved by the board of Trustees and signed on their behalf by: Signed.. A Gruber- Ste Page 7
STEP UP FAMILY ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED05 APRIL2025 ACCOUNTING POLICIES Accountlng conventlon The financial statements have been prepared under the histori¢ Cost convent1n. The financial ststemenls have been prepared in accordance with th9 Stem8nl of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP) is5uwJ in July 2014. and applicable UK kncounting Standards and the Charities Act 2011. Funds strncture UnreStrted income funds comprise those funds which the Iruslees are free to use for any purpose h furtherano of the charitable objects. Unrestricted funds indude designated funds where Ihe trustees, al their discretion, have sel aside resources for a specrfic purpose. Restricted funds are funds Nthich are lo be used in accordance wtth 5pe¢ifiG restriclions imposed by the donor or the temis of a speuftc appe81. In All income is recognised once the charity has entitlement lo th8 resources, it is certain that the resour$ will be received and the monetary value of income can be measured with $uffi¢ient reliability. Income frorn donations is incluéed when these a ceIVable, except as follows.. il When the donors specify that the donations gNen to the (tharty must be used in future 8ccountlng periods.. ii) When donors impose conditions which have to be fulfilled before the Charty be¢omes enlided to use such income, the income is deferred untll Ihe pwondltlons have been mel. Expendlture Liabilities are re¢ognised as expenditure as soon as th¥e is a legal or constructive obligation committiNJ the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classrf under headings that agree all costs relaled lo the Gotegory. Supk¥Jrt sts have been allocated 100ty/0 towards the charitable activities of the charity. Charltablo activilies Charitable expenditure comprises those costs incurred by Ihe tharty in the delivery of ils xlivilies and services for its beneficiaries. It includes both the direcl pay arvj rh)n-pay costs and support costs relating to those aclvrtieg. Governancè eosts Governance costs indude those costs associated wlh meeting the conslilutional and slalutory requlrements of the charity. and include its independent examination fees and costs linked to the slrateglc management of th8 charity induding Iru$tee expenses. Page 8
STEPUPFINILYORGAAISAllO+J NOTESTOTHE FINANcI5rATEmETr5 FOR THEYEARENDEO 05APRIL2025 1 INCOME FROM DONAMONS Tot•lFw un¢rkIed FUhd6 TorAIFws Funds R•5trttqd Rtstrktod FuTh15 Genetsl Prokcts B1rthdays Chrknm35 2,629 4,477 4,477 530 1.310 343 3,4% 5a0 1.320 6.293 1.385 4.144 Iwo a56 4,144 3.495 MedicalAld 356 146 1053 118 214 128 146 2,053 118 214 Food othloglShoe5 Schtsol EguipmÈnt Go¥t4thickerns G1ftAld CharltlesTru5t 128 7,088 836 7,088 836 10,553 8.347 4.477 14,CS8 18,53S 2 EXPENDITURE ON CFiARtTABLE ACTMES unr•shi¢¢ed Awirlrtejfvr TLalFura5 VrK45tvktsd Q5tvktortFw Toi*lfwbds 1024 WebsitE TePh¢ 8¥nk Charges Travel Prof2551onal Fee5 Postagelstaiionary 317 17 317 163 163 31 373 17 31 373 1,855 137 If 1.855 137 160 3,381 212 213 IB 294 18 3,132 2.425 52 Storage Heakh &Safety Conferere MerchandlseforRe-$3le 212 52 213 2e4) 201 201 3.362 3,132 6,494 4.524 Page9
STEP UP FAMILY ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED05APRIL 2025 3 FINANCIAL REPORT FROM BVSIA STEP UP FAMILY ORGANITION. UGANDA During this period. receNed ugx 515.341,598 {£113,850) vthich was directed to classified activities induding pawng h0o1 fees, food parcels to families, birthday parties, school uniforms. stationary. mattr8ssBs. medication for the children. volunteer expenses, Lovell school projects, Christmas party and office running wsts among others Al the end of the period. we had no outstanding schocl fees or food due to any schools. food parcels Vre distributed to the respective families. children received mattresses, bed sheets and mosquito nets, we celebrated birthday parties fc the children born wllhin this period and we held a good and entertaining Christmas party al Lovell school grounds. Exhange Rat8 4526.501 Unrestrlcted Fund$ UGX Restricted Funds UGX UGX 90,965 90,965 276,308,224 276.308.224 51,334,257 51,334.257 20.760.981 20,760.981 16,391.796 16.391,796 29.593.503 29.593.503 24,221,144 24.221,144 37.151.229 37.151,229 9,346.857 9,346.857 15,912,563 15.912,563 581.899 581,899 2,360,195 2,360.195 4.097.562 4,097.562 5,645,529 5,645,529 4.284.554 4.284,554 1,045.515 1,045,515 2,360.195 2,360,195 3,441.952 3,441,952 3.642.277 3.642,277 1,770,146 1.770,146 2.731,708 2.731.708 1,770,146 1,770,146 354.029 354.029 326.302 326,302 T¢)tal Funds Total Funds Openin8 Balance in Bank School f80s Primary School Fees Senior & Boarding School Uniforms Staticiary foi Schcd Sch(s Bags & Shoes Birthday Parties & Ouffils Christrnas party and ouffils Food Parcels to families 20 e1042 11341 4587 3621 6538 5351 8207 2065 3515 129 Mattresses Livestock Gffts Medication Bods AccommodationwBoarding Batbus Repairs ParcelslPoslagelCusloms Security Guard Bore Hole Motorbike Office School Supplies Phones Data for Phon8S 521 905 1247 947 231 521 391 603 391 Bank charges 8Alance held In Bank 78 72 515,341,598 515,341,598 113,850 Page 10