The Asra Hawariat School Fund
Financial Statements and Trustees Report
for the year ended 31 December 2023
David Harrison & Co
Chartered Accountants
The Asra Hawariat School Fund
| Index | Page |
|---|---|
| Information | 1 |
| Legal and administrative details | 2 |
| Trustees report | 3 |
| Independent Accountant’s report | 6 |
| Income and expenditure account |
7 |
| Detailed income | 8 |
| Balance sheet | 9 |
| Notes to the Accounts | 10 |
INFORMATION
| ACCOUNTANTS | David Harrison & Co | |||
|---|---|---|---|---|
| Chartered Accountants | ||||
| 430 Upper Newtownards Road | ||||
| Belfast | ||||
| BT4 3GY. | ||||
| BANKERS | Ulster Bank Ltd | |||
| 11-16 Donegall Square East | ||||
| Belfast | ||||
| BT1 5UB. | ||||
| Date | ||||
| TRUSTEES | Name |
Address | ||
| Appointed | ||||
| Gillian Cloke | 3 Ardmore Park | |||
| 2001 | ||||
| Holywood | ||||
| BT18 9BQ. | ||||
| Richard Cloke | 3 Ardmore Park | |||
| 2001 | ||||
| Holywood | ||||
| BT18 9BQ. | ||||
| Nicholas Kaye | 68 Cadogan Square | |||
| 1974 | ||||
| London | ||||
| SW18 0EA. | ||||
| Timothy Kinahan |
7 Meadow |
Grove | ||
| 1974 | ||||
| Crawfordsburn | ||||
| BT19 1JL. | ||||
| Carolyn Barker Mill | 23 Dawson Place | |||
| 2017 | ||||
| London | ||||
| W2 4TH. | ||||
| Martha Street | 4 Pitchcombe Gardens | |||
| 2017 | ||||
| Combe Dingle | ||||
| Bristol | ||||
| BS9 2RH. | ||||
| 1 |
ASRA HAWARIAT SCHOOL FUND
Legal and Administrative details
The Asra Hawariat School Fund was founded by a Declaration of Trust dated 10[th] October 1974, and is registered with the Charity Commission of England and Wales as Charity No.325121.The objects of the Charity are the relief of poverty and the advancement of education in Ethiopia through the work of the Asra Hawariat School. The Fund has no paid staff and is run on an entirely voluntary basis. The Trustees of the Fund are Gillian Cloke, Richard Cloke, Nicholas Kaye, Timothy Kinahan, Carolyn Barker Mill and Martha Street.
Introduction
The Asra Hawariat School was started at the end of the 1950’s by Asfaw Yemiru who was then a 9[th] grade student at the British Council run General Wingate School in Addis Ababa, Ethiopia. Since then the school, and its related welfare activities, have been able to assist more than 112,000 needy children.
The Asra Hawariat School is a non-political, non-religious and nonprofit-making voluntary organization, aimed at assisting children from the poorest sections of Ethiopian society. Education and other assistance is made without regard to ethnic or religious background or political orientation.
Asra Hawariat School Report 2022/23
The Asra Hawariat School in Addis Ababa, Ethiopia, is a non-fee paying, non-religious and non-political voluntary organization that for decades has worked with the poorest children and their families to provide an education as a route out of poverty. Since its foundation in 1961 by Asfaw Yemiru, an inspirational leader and educator, the school has educated over 125,000 children. Sadly Asfaw died in May 2021 and his wife Senayet Aklilu and her staff are working hard to maintain standards in the schools and carry forward Asfaw’s vision. For the past 30 years the Asra Hawariat School Fund has been the sole overseas funder of this work.
Since the school was founded, much has changed in Ethiopia. There is an emerging middle class and government education has caught up with Asra Hawariat, to the extent that poor pupils can get a good education at a government school. Where the Asra Hawariat remains unique is in its small classes, open and attractive campuses, a strong emphasis on educating girls, high levels of parental and alumni involvement and excellent exam results.
During this last year the Fund (registered with the Charity Commission of England and Wales since 1974) commissioned an in-depth report on the state of the schools. This was completely funded by one generous donor. This report has highlighted several issues that need urgent attention. Most pressing is the upgrading of toilet facilities and water supply along with the refurbishment of many of the classrooms. Improvement of computer science teaching needs new equipment and internet access. There are also issues of governance and land-rights; the informal
arrangements that served the school so well for so long during the life of its inspirational founder, are no longer fit for purpose in the modern world. All these issues are being addressed and estimates and costings have been requested.
3
The School
During this academic year the school has had 831 pupils (410 boys and 421 girls) and 47 teaching staff. It follows the national curriculum, with greater emphasis placed on English language, science and maths. 70 girls and 43 boys were entered for the 8[th] grade national examination, all passed. Last year the school was rated as one of the best of the 33 schools in the sub-city.
Alumni
One of the highlights of the past few years has been the increasing role played by some of the school’s alumni, who have been contributing books for the school library, equipment for science classes, and clothes for those worst affected by the pandemic. They have also organized a blood donation session at the school. Some of their number take additional science classes on a Saturday morning. As young professionals they are very hands-on in supporting and advising the school administration in their efforts to implement and advance our Founder’s vision for the 21st century.
School Clubs
There are several lively and educational school clubs, including Health and Sanitation Club, Literature Drama and Music, Girls’ Club, Sports, Arts, Debating, Environmental Protection and Beautification.
Agriculture
The school farm was one of Asfaw’s personal interests, and his illness and death have meant that there is only a small plot now operational for student demonstration purposes. However, there are plans to expand this again, mainly as an income generating scheme as part of the school’s plans to become more financially self-sufficient.
4
Funding
The school budget for 2022/23 means that the Fund is now committed to sending £10,000 monthly out to the school. Inflation is high in the country, and salaries for teachers and other staff have had to be raised by 30%. These figures only cover the current day to day running costs of the schools. As outlined above the Fund will be facing additional demands to improve both the infrastructure of the schools but also to maintain and improve educational standards.
Thanks
Thanks are due, once again, to our Independent Accountant, David Harrison & Co, Belfast who prepare our accounts without charge, and to Barnaby Skinner who has provided the photographs for this report.
And, not least, thanks to all our supporters, whose remarkable generosity in difficult economic times has ensured another good year, and who have helped turn so many dreams into reality.
Asra Hawariat School Fund
(England and Wales registered Charity 325121) 2 Woodland Avenue
Helen’s Bay Bangor Co. Down BT19 1TX Northern Ireland United Kingodm
Tel: +44 (0)28 9185 3601 Website: www.asrahawariatschool.org Email: asrahawariat@btinternet.com
5
Independent Accountant’s Report
Report to the trustees
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the Asra Hawariat School Fund for the year ended 31 December 2023.
As the trustees, 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 accounts 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 Accountants Report
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
David Harrison & Co Chartered Accountants 430 Upper Newtownards Road Belfast BT4 3GY March 2024
6
The Asra Hawariat School Fund
Year ended 31 December 2023 Note to the Accounts
Last year we reported that:-
‘a payment of £8000 that was transferred to the school’s account on the 24[th] June 2022 has not yet been received by them’.
This situation remains unchanged.
After much correspondence and many phone calls, the Fund referred the Ulster Bank to the Financial Services Ombudsman, who cleared the Bank of any error. The Commercial Bank of Ethiopia say that they sent the money back to us, but no one can find any trace of it.
The Asra Hawariat School Fund
Income & Expenditure Account for the year ended 31 December 2023
| INCOME EXPENSES Research fee Travel Zoom Good Thinking Design Bank charges NET INCOME TRANSFERRED TO ASRA HAWARIAT SCHOOL EXCESS OF EXPENDITURE OVER INCOME BALANCE BROUGHT FORWARD BALANCE CARRIED FORWARD |
2023 £ 122,007 18,761 0 144 117 25 19,047 102,960 110,000 -7,040 182,876 175,836 |
2022 £ 105,763 |
|---|---|---|
| 11,251 3,672 144 187 0 |
||
| 15,254 | ||
| 90,509 97,500 |
||
| -6,991 189,867 |
||
| 182,876 |
7
The Asra Hawariat School Fund
Detailed Income
for the year ended 31 December 2023
| Total Corporate, School, Trust and Church Income Other Income From Friends Tax Reclaimed from HMRC HMRC Interest Received Bank Interest Received Total Income for the Year |
2023 £ 36,892 74,577 8,343 94 2,101 122,007 |
2022 £ 8,790 82,056 14,435 76 406 |
|---|---|---|
| 105,763 |
8
The Asra Hawariat School Fund
Balance Sheet at 31 December 2023
| CURRENT ASSETS 30 Day Business Reserve Account Bank Current Account Income Tax Recoverable CAPITAL Income & Expenditure Account |
2023 £ 159,527 7,871 8,437 175,836 175,836 |
2022 £ 165,416 2,949 14,511 |
|---|---|---|
| 182,876 | ||
| 182,876 |
Rev T Kinahan Mr R Cloke Trustee Trustee
9
The Asra Hawariat School Fund
Income & Expenditure Account for the year ended 31 December 2023
| INCOME EXPENSES Research fee Travel Zoom Good Thinking Design Bank charges NET INCOME TRANSFERRED TO ASRA HAWARIAT SCHOOL EXCESS OF EXPENDITURE OVER INCOME BALANCE BROUGHT FORWARD BALANCE CARRIED FORWARD |
2023 £ 122,007 18,761 0 144 117 25 19,047 102,960 110,000 -7,040 182,876 175,836 |
2022 £ 105,763 |
|---|---|---|
| 11,251 3,672 144 187 0 |
||
| 15,254 | ||
| 90,509 97,500 |
||
| -6,991 189,867 |
||
| 182,876 |
7
The Asra Hawariat School Fund
Detailed Income
for the year ended 31 December 2023
| Total Corporate, School, Trust and Church Income Other Income From Friends Tax Reclaimed from HMRC HMRC Interest Received Bank Interest Received Total Income for the Year |
2023 £ 36,892 74,577 8,343 94 2,101 122,007 |
2022 £ 8,790 82,056 14,435 76 406 |
|---|---|---|
| 105,763 |
8
The Asra Hawariat School Fund
Balance Sheet at 31 December 2023
| CURRENT ASSETS 30 Day Business Reserve Account Bank Current Account Income Tax Recoverable CAPITAL Income & Expenditure Account |
2023 £ 159,527 7,871 8,437 175,836 175,836 |
2022 £ 165,416 2,949 14,511 |
|---|---|---|
| 182,876 | ||
| 182,876 |
Rev T Kinahan Mr R Cloke Trustee Trustee
9