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2021-09-30-accounts

The Haileybury Youth Trust

Report and Financial Statements

To September 30[th ] 2021

www.hytuganda.com

Registered with the Charity Commission: 303244

1

For the period ending September 30[th] , 2021

Trustees

Jerry Pearce (Chairman)

Oliver Phillpott

Katie Stanyard (resigned January 2021 )

Martin Collie r

Graham Jinks (Treasurer)

Charlie Tebbutt (from January 2021) Anella Volkes ( coopted from March 2021)

Director

Russell Matcham

Ugandan Country Manager

Mauricia Nambatya

Assistant Country Manager

Edmund Brett

Bank

Barclays Bank Leicester, LE87 2BB

Independent Examiner

Julian Davies

2

Report of the Trustees

For the period ending September 30[th ] 2021

The Trustees present their report and financial statements for the period ending September 30[th ] 2021.

The financial statements have been prepared and comply with the Trust’s governing document, applicable law and the requirements of the Statement of Recommended Practice, ‘Accounting and Reporting by Charities,’ issued in March 2005.

Structure, governance and management

The Trust is administered by five Trustees, two of whom are nominated by the Chairman of the Trustees of the Haileybury Society and two by the Master of Haileybury. The Master is an ex-officio Trustee.

The Trust supports a registered NGO in Uganda, HYT Uganda and the Trust’s Country Manager in Uganda administers the activity of this NGO under the supervision of the Trust’s Director. The Trust’s Country Manager is responsible for the day to day management of the NGO’s permanent and volunteer staff in Uganda. A further 58 Ugandans and refugees From DRC and Rwanda) in Kyaka II refugee settlement were given extensive training in climate-friendly construction.

HYT remains grateful to the Haileybury Society for its continued support of the Assistant Country Manager and Area Manager (North and West) Ed Brett (OH) and its interest in the work of the charity.

The Trust currently supports programmes of training and sustainable development in Uganda.

Charitable object

The object of the Trust is to promote the development of young persons in achieving their full physical, intellectual, social and spiritual potential.

Summary of the main activities undertaken for the public benefit in relation to these objects

Haileybury Youth Trust [HYT] undertakes programmes of vocational training, education and sustainable construction in Uganda. Working with young people in poor rural communities and refugee settings, the permanent HYT team works with trainees drawn from the villages and settlements in which the projects are located.

The public benefit is clearly identified thus:

3

‘Young people’ is defined as those up to the age of 25. There are no other restrictions, including those of race, religion or gender. The Trustees continue to have due regard to the Charity Commission guidance on public benefit.

Safeguarding

The Trustees take seriously their responsibilities in relation to Safeguarding. The Trustees and Ugandan-based British staff and volunteers are DBS checked, while the Ugandan DBS equivalent is undertaken for HYT’s full time staff in Uganda. Safeguarding training for all paid staff is undertaken annually and the Trust’s Safeguarding policy is published on the Trust’s website.

Achievements and performance

COVID-19

Much of the reporting period was inevitably affected by the pandemic, with schools closed and travel restricted for periods in the year. Most operations continued, however, including those in the refugee settlements, which had become the focus of HYT’s activity.

The Trustees’ and management's prime concern was for the health of the staff in Uganda and took measures to ensure all colleagues and trainees were safe. Full time staff continued to be paid in full.

All the permanent staff have remained in the Trust’s employment. There are likely to be indirect implications for HYT. While the Trust’s own financial position is healthy, many other NGO’s (small and large) and grant-giving agencies, have suffered from muchreduced income. This will, in time, impact HYT's capacity to work as an implementing partner, a model successfully developed in recent years. HYT’s regular income was also affected by the pandemic in the UK, with contributions and donations reduced on the previous year.

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Ashden International Award

The Trust continued to benefit from the Ashden International Award (June 2017). In particular the short film made by Ashden as part of the award, proved a useful promotional tool. Among those who had heard of Ashden, the award remained an important recognition of the Trust’s work.

‘Train as you build’ – the refugee context

Uganda has one of the world’s largest refugee communities: more than 1.4 million refugees from South Sudan, DRC and, to a lesser extent Somalia and Burundi, live in north and west Uganda. The Bidibidi settlement alone has 240,000 South Sudanese, making it the largest settlement in the continent. It is in this context that HYT has re-focused its priority. HYT opened a northern office in Yumbe, managed by Ed Brett, to have easy access to the settlements and other NGO Field Offices.

The Trust adapted its successful ‘One Village at a Time’ model for the refugee context: a programme of sustainable development and skills training, begun in 2010. The Trust continues to use and promote the wider adoption of environmentally-friendly and sustainable construction technologies, in particular the Interlocking Stabilised Soil Block [ISSB].

In the ‘One Village’ project, or ‘train as you build,’ the Trust works intensively with rural Ugandan communities over a sustained period, developing educational infrastructure while exposing community members to the need for environmentally-friendly and appropriate construction techniques. The Trust equips trainees, drawn from the community in which the project is located, with new skills, including block-making and masonry, giving them potential opportunities for income-generation and future employment, with HYT and independently. This model can – and does – work with refugee and host communities alike.

A list of structures completed is included at the end of this report (appendix 1). The Trust continued its recent policy of working away from the Trust’s base in Jinja, and into other areas, notably refugee settlements, as described. The Trust is in a position to run multiple sites, since there are now eight full-time Ugandan staff in permanent employment, as well as the Country Manager, Mauricia Nambatya.

The Assistant Country Manager, Ed Brett, prepared the MoU for the proposed 1 million litres project. This was signed off by the Office of the Prime Minister [OPM] and enabled HYT to continue the rainwater harvesting (RWH) initiative in Bidibidi settlement, Yumbe District. This followed the successful completion of 10 x 20,000L RWH tank construction in 7 schools and 3 Health centres, also in Bidibidi settlement.

5

Technical

The ISSB is accredited with a Ugandan National Bureau of Standards [UNBS] code US 849, which will further advance its reputation as a reliable construction material and technology.

The Trust continued to refine its use of ISSB, developing its own design for school kitchens, with fuel-efficient stoves, with a typical saving of up to 40% in firewood costs. All aspects of construction improved during this reporting period and quality control remains central to the effectiveness and success of both the training and social enterprise programmes. Systematic and regular block testing remained an important element of quality control, which in turn demonstrates the professionalism of the approach to construction

Rainwater harvesting [RWH] is an increasingly important area for HYT. RWH gives important access to supplementary water sources, during the two rainy seasons, at a relatively low cost. HYT’s RWH tanks are quickly constructed and more robust and cheaper than the steel tanks commonly used by NGOs and organisations. Developing a commercial model for RWH

might be something for the Trust to consider, although it will be mindful of entering a commercial marketplace with associated tax liabilities.

Social Enterprise

In addition to the ‘One Village at a Time’ programme, the Trust undertook a range of activity with and for other NGOs, which included training, construction and consultancy, all in relation to HYT’s sustainable and appropriate building technology, the Interlocking Stabilised Soil Block [ISSB]. This area of social enterprise became increasingly central to HYT’s activity and its income streams, particularly in refugee settlements. While traditional forms of fund-raising yielded less income through the year, there was greater activity, supported by third party organisations (NGO’s).

Productive relationships were established or continued through the year with a number of NGO’s and individuals:

6

CoTE engaged HYT to renovate building works and finish the construction of a 4 room ECDC resource centre at YIDA, Sweswe in Kyaka II. A 20,000L rainwater harvesting tank was also constructed.

These social enterprise projects continue to provide employment for the Trust’s ‘graduates’, facilities for the partner organisations and additional in-country income for the Trust .

Volunteers

There were no volunteers in the reporting period, as a result of the pandemic. It is unclear when visits from the UK will next be possible.

Website and Social Media

A new website was developed and launched in the year, while the film commissioned by the British High Commission was well-received and supported the Trust’s social media profile.

Future planning for the year 2021-2022

Technology: ensuring the ISSB technology is used most effectively and efficiently, with continued focus on the quality of block-production and construction and increasingly professional use of architect’s drawings and plans and SketchUp.

7

Financial and accounting

HYT Uganda, the beneficiary of grant aid from HYT UK, continued to operate on a professional and legal basis, with its accounts satisfactorily audited by PM Kakaire and Associates

Liabilities were met with zero tax returns filed for June 2021 and Ugandan NGO status (S5914/8295) was changed in the NGO Board verification process.

HYT operates on NGO Permit number FORP77901272NB valid until September 2023 and the local Registration number is FORR82951272NB.

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Appendix 1: Structures completed in the year end 30 Sept 2021

LOCATION PROJECT DATE STRUCTURE
1 Bidi Bidi Refugee Settlement
7 schools &
3 health centres
HYT funded Sept 2020 - Nov 2020 Final 8 of 10 x 20,000L
rainwater harvesting tanks
completed
2 Kyaka II Refugee Settlement –
First Lot of 4 schools (Buliti B,
Jesus Cares, Buliti B &
Kyamagabo)
CoTE-HYT funded Aug 2020 - Jan 2021 4 x two classroom blocks
3 Koboko at St. Peter’s Marukulu
Community School
African Revival-
HYT funded
Nov 2020 – April 2021 1 x three classroom block
5 stance boys’, 5 stance
girls’
1 x 20,000L rainwater
harvesting tank
4 Kyangwali HYT funded Nov 2020 – May 2021 Administration block
5 Kyaka II Refugee Settlement -
YIDA Sweswe
CoTE funded Nov 2020 – July 2021 Renovation and final
finishes on a four classroom
ECDC resource centre.
1 x 20,000L rainwater
harvesting tank
6 Kyaka II Refugee Settlement at
Byabakora Primary School
Street Child –HYT
funded
Feb 2021 – June 2021 1 x three classroom block.
1 x 20,000L rainwater
harvesting tank
7 Kyaka II Refugee Settlement –
Second Lot of 6 schools (Grace,
Byabakora V, New Life, Lucky, St.
Jude & St. Joseph Nursery ECDCs)
CoTE-HYT funded March 2021 – Sep 2021 6 x two classroom blocks

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8 Kyaka II Refugee Settlement -6
schools (Buliti B, Byabakora V,
New Life, Lucky, St. Jude & St.
Joseph Nursery ECDCs)
CoTE funded Jul 2021 – Sep 2021 6 x 4 stance latrines
9 Jinja at Kibibi Primary School GG Rotary Aug 2021 – Nov 2021 1 x 2 stance latrine

Appendix 2: Employment Record

During the year ending September 2021, HYT employed 76 individuals including core staff. The duration of employment, excluding trainees, is shown below.

Duration of employment Number employed
<3 months 2
3-6 months 24
6-9 months 35
9-11 months 6
Full time (>11 months) 9
Total 76

Appendix 3: Carbon savings

1,598[2] of ISSB walling has saved 427 tons of carbon dioxide, equivalent to 272 tons of firewood.

Appendix 4: Beneficiaries

i) End Users

Based on school enrolment numbers at time of completion, HYT structures will directly benefit the learning and health care environment of 29,700 pupils (boys and girls), teachers, patients, doctors and nurses

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ii) Trainees

Extensive training, >4 months, was provided to 58 youths. Trainees are paid a small stipend during training and are not counted as employees in Appendix 2. This involved hands-on training in all aspects of construction with a focus on ISSB technology.

iii) Graduate tracking

iv) Capacity building

10 HYT graduates and promising talents have participated in management training.

11

HAILEYBURY YOUTH TRUST

Report on the Accounts Year ended 30 September 2021

The Trust generated a total income for the year of £89,969 This included donations and legacies of £18,695.Investment income was £71,274 of which £13,611 was Dividend income. The COIF investment fund had another good year, producing a profit after revaluation of £57,663. There was an increase in funds sent to Uganda as improving COVID conditions allowed projects to pick up resulting in expenditure of £136,955 versus £41,874 in the previous period. Net income for the year was negative £46,986 versus positive £44,911. This was in line with the Trustees desire to draw down more of the funds reserves.

In the year ended 30 September 2011 the trustees made an investment into the COIF Unit Trust. The value of this as of September 30th 2020 was £505,171 and cash at bank was £48,964. Total net assets were £554,135 compared with £601,121 the previous year.

During the year the Trustees continued to raise funds to support the work in Uganda by holding fundraising events.

In addition to the grants paid, the Trust made a contribution of £12,508 to the Trust’s Country Manager in Uganda towards their living costs and travelling expenses. A further £360 of miscellaneous costs were incurred within the period, mainly relating to website maintenance.

Jeremy Pearce

Graham Jinks - Trustee and Treasurer Jerry Pearce - Trustee and Chairman

Date:

12

Independent Examiner's Report to the Trustees of The Haileybury Youth Trust

Independent examiner's report to the trustees of The Haileybury Youth Trust

I report to the charity trustees on my examination of the accounts of The Haileybury Youth Trust (the Trust) for the year ended 30 September 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

Julian Davies ACA Redfin Management Ltd West Bush House Hailey Lane Hertford Heath Hertfordshire SG13 7NY

20/04/22 Date: .............................................

13

The Haileybury Youth Trust

Statement of Financial Activities
for the Year Ended 30 September 2021
30.9.21
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
18,695
Investment income
2
71,274
Total
89,969
EXPENDITURE ON
Charitable activities
HYT Uganda
136,955
NET INCOME/(EXPENDITURE)
(46,986)
RECONCILIATION OF FUNDS
Total funds brought forward
601,121
TOTAL FUNDS CARRIED FORWARD
554,135
30.9.20
Total
funds
£
57,431
29,354
86,785
41,874
44,911
556,210
601,121

The notes form part of these financial statements

14

The Haileybury Youth Trust

Balance Sheet
30 September 2021
Notes
FIXED ASSETS
Investments
5
CURRENT ASSETS
Cash at bank and in hand
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
6
Unrestricted funds
TOTAL FUNDS
30.9.21
Unrestricted
fund
£
505,171
48,964
48,964
554,135
554,135
554,135
554,135
30.9.20
Total
funds
£
447,509
153,612
153,612
601,121
601,121
601,121
601,121

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. G Jinks - Trustee

The notes form part of these financial statements

15

The Haileybury Youth Trust

Notes to the Financial Statements for the Year Ended 30 September 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

2. INVESTMENT INCOME

INVESTMENT INCOME
30.9.21 30.9.20
£ £
Dividend income 13,611 13,344
Curr asset inv income - 491
Profit on revaluation of investments 57,663 15,519
71,274 29,354

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.

continued...

16

The Haileybury Youth Trust

Notes to the Financial Statements - continued

for the Year Ended 30 September 2021

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 57,431
Investment income 29,354
Total 86,785
EXPENDITURE ON
Charitable activities
HYT Uganda 41,874
NET INCOME 44,911
RECONCILIATION OF FUNDS
Total funds brought forward 556,210
TOTAL FUNDS CARRIED FORWARD 601,121
5. FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1 October 2020 447,509
Revaluations 57,662
At 30 September 2021 505,171
NET BOOK VALUE
At 30 September 2021 505,171
At 30 September 2020 447,509
The charity invests in the COIF Charities Investment Fund which holds both UK and overseas assets.
Cost or valuation at 30 September 2021 is represented by:
Unlisted
investments
£
Valuation in 2021 505,171

continued...

17

The Haileybury Youth Trust

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

6. MOVEMENT IN FUNDS

At
1.10.20
£
Unrestricted funds
General fund
601,121
TOTAL FUNDS
601,121
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
89,969
TOTAL FUNDS
89,969
Comparatives for movement in funds
At
1.10.19
£
Unrestricted funds
General fund
556,210
TOTAL FUNDS
556,210
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
86,785
TOTAL FUNDS
86,785
Net
movement
At
in funds
30.9.21
£
£
(46,986)
554,135
(46,986)
554,135
Resources
Movement
expended
in funds
£
£
(136,955)
(46,986)
(136,955)
(46,986)
Net
movement
At
in funds
30.9.20
£
£
44,911
601,121
44,911
601,121
Resources
Movement
expended
in funds
£
£
(41,874)
44,911
(41,874)
44,911

continued...

18

The Haileybury Youth Trust

Notes to the Financial Statements - continued

for the Year Ended 30 September 2021

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At
1.10.19
£
556,210
556,210
Net
movement
in funds
£
(2,075)
(2,075)
At
30.9.21
£
554,135
554,135

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
176,754
176,754
Resources
Movement
expended
in funds
£
£
(178,829)
(2,075)
(178,829)
(2,075)

7. RELATED PARTY DISCLOSURES

During the year, no payments (2020: £Nil) were made to trustees relating to the reimbursement of expenses

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The Haileybury Youth Trust

Detailed Statement of Financial Activities
for the Year Ended 30 September 2021
30.9.21 30.9.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 18,695 51,325
Gift aid - 6,106
18,695 57,431
Investment income
Dividend income 13,611 13,344
Curr asset inv income - 491
Profit on revaluation of investments 57,663 15,519
71,274 29,354
Total incoming resources 89,969 86,785
EXPENDITURE
Charitable activities
Contribution to costs of Country Manager 12,508 9,094
HYT Uganda Grant 124,000 32,000
136,508 41,094
Support costs
Management
Website 360 720
Finance
Bank charges 87 60
Total resources expended 136,955 41,874
Net (expenditure)/income (46,986) 44,911
Signature:
Jeremy Pearce (May 2, 2022 06:11 GMT+1)
Jeremy Pearce
Email:
jerrypearce4hyt@icloud.com

This page does not form part of the statutory financial statements

20

HYT TAR and Accounts 2021

Final Audit Report

2022-05-02

Created: 2022-04-28 By: GRAHAM JINKS (grahamjinks1@gmail.com) Status: Signed Transaction ID: CBJCHBCAABAAfI-ktrFO21RmLOfyLM8uQFNkZLa0JRdE

"HYT TAR and Accounts 2021" History

Document created by GRAHAM JINKS (grahamjinks1@gmail.com)

2022-04-28 - 8:46:57 AM GMT- IP address: 86.184.61.149

Document emailed to Jeremy Pearce (jerrypearce4hyt@icloud.com) for signature

2022-04-28 - 8:48:33 AM GMT

Email viewed by Jeremy Pearce (jerrypearce4hyt@icloud.com)

2022-04-30 - 4:33:01 PM GMT

Document e-signed by Jeremy Pearce (jerrypearce4hyt@icloud.com)

Signature Date: 2022-05-02 - 5:11:52 AM GMT - Time Source: server- IP address: 176.35.164.103

Agreement completed.

2022-05-02 - 5:11:52 AM GMT