FRIENDS OF KIWOKO HOSPITAL
ACCOUNTS
YEAR ENDED 30 JUNE 2025
Charity Registration number:
104586
FRIENDS OF KIWOKO HOSPITAL
ACCOUNTS
YEAR ENDED 30 JUNE 2025
CONTENTS
| Pages | |
|---|---|
| Officers & advisers | 1 |
| Trustee's Annual Report | 2-3 |
| Independent Examiner's report | 4-5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notestothefinancialstatements | 8-9 |
FRIENDS OF KIWOKO HOSPITAL OFFICERS AND ADVISERS
Trustees
Roy Harper - Chairman Michael Johnston - Secretary Ken Finch - Treasurer Paul Baker Aubrey Bell Ruth Boyce Jim McAnlis Peter Mcllwaine Ken Moles Rory Wilson
Principal address
2 Killaire Court Bangor Co Down BT19 1XE
Bankers
Danske Bank Donegall Square West Belfast
Independent Examiner
Michelle Robinson FCCA Chartered Certified Accountant 17 Grays Hill Bangor
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Friends of Kiwoko Hospital
Trustees Annual Report for the Year ended 30 June 2025
Friends of Kiwoko Hospital
Friends of Kiwoko Hospital is an association with a written Constitution which sets out its objects and how it is to be administered.
The Association’s principal address is 2 Killaire Court Bangor BT19 1XE
Friends of Kiwoko Hospital is a registered charity
Charity no. 104586.
HMRC Ref No XN77395.
Trustees
The Trustees during the year ended 30 June 2025 were
Roy Harper - Chairman Michael Johnston - Secretary Ken Finch - Treasurer Paul Baker Aubrey Bell Ruth Boyce Jim McAnlis Peter Mcliwaine Ken Moles Rory Wilson
Trustees are elected at the Annual General Meeting of the Association. In administering Friends of Kiwoko Hospital the trustees have had regard to the Commission’s Public benefit requirement statutory guidance.
Object and Activities
Friends of Kiwoko Hospital was formed over 25 years ago as a support for Kiwoko Hospital in Uganda. Its aims are the relief of poverty and sickness of the inhabitants of Uganda with particular regard to the medical health and social needs of the people in the Luwero district.
It raises funds from trust funds and/or individual donors who donate after visiting the hospital or after receiving information about the hospital. All funds raised go entirely to the work of Kiwoko Hospital in Uganda. There are no salaried or paid expenses posts. All trustees are unpaid volunteers.
Kiwoko Hospital
In 1988 a Dr Jan Clarke, a young Irish Physician found himself at the scene of devastation of two civil wars, surrounded by evidence of recent genocide and the despair of people robbed
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of the means of rebuilding their lives. Challenged by what he had seen, Dr. Clarke resigned from his Medical Practice near Belfast and returned to Uganda to become the only doctor to tens upon tens of thousands people in an area half the size of Northern Ireland. The beginning was humble — a clinic under a tree — but the seed was soon to grow and gradually, a modern hospital took shape. The complex now includes:
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e Adults’ and Children’s wards
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e 6T.B. ward
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e Obstetric Unit
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e Operating Suite
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e Outpatients
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e Antenatal clinic
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e HIV Clinic
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e Medical and heavy engineering workshops
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e Laboratory and Radiology
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e Nursing and Laboratory Schools
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e Administration
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e Staff accommodation
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e Regular outreach clinics are held, including an AIDS support programme in the community.
The hospital is built on a strong Christian foundation, with evangelism and medical help going hand in hand. Patients contribute to the costs of their treatment, but in a rural area with much poverty this is often not possible and the ambition is that no patient should be turned away, the cost being covered by the ‘Good Samaritan Fund’. Friends of Kiwoko Hospital tries to make up the shortfall in the annual budget and, during the year ended 30 June 2025 was able to make regular monthly payments of £19,000. This monthly giving would not be possible without the support of all those who contribute so generously so thank you for all your prayers and donations.
Financial Position
The financial position is set out in full in the attached accounts. The policy is to retain sufficient cash reserves to support 6 months donations.
Unrestricted reserves as at 30 June 2025 were £145,760 (2024: £136,323).
On behalf of Friends of Kiwoko Hospital
Michael Johnston (secretary)
Signed on behalf of the Trustees
13 April 2026
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INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF FRIENDS OF KIWOKO HOSPITAL
| report on the accounts of the Trust for the year ended 30 June 2025, which are set out on pages6 to 9.
RESPECTIVE RESPONSIBILITIES OF CHARITY TRUSTEES AND EXAMINER
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem Ireland) 2008.
It is my responsibility to:
Examine the accounts under section 65 of the Charities Act
Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charity Act State whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charity Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charity Act
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That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting records of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
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INDEPENDENT EXAMINER'S STATEMENT
Since your charity's gross income exceeded £250,000, your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a registered member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
| have completed my examination and have no concerns in respect of matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Luldooson Michelle Robinson Chartered Certified Accountant 17 Grays Hill, Bangor, Co Down,
Date: 13 April 2026
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FRIENDS OF KIWOKO HOSPITAL
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 JUNE 2025
| 2025 | 2025 | 2025 | 2024 | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Income and endowments | |||||
| Donations and legacies | 2,5 | 238,301 | 125,314 | 363,615 | 275,343 |
| Investments | 2,283 | 0 | 2,283 | 2,307 | |
| Total income | 240,584 | 125,314 | 365,898 | 277,650 | |
| Expenditure | |||||
| Charitable activities | 3,5 | 229,545 | 150,166 | 379,711 | 371,507 |
| Raising funds | 1,602 | 0 | 1,602 | 899 | |
| Total expenditure | 231,147 | 150,166 | 381,313 | 372,406 | |
| Net movement in funds | 9,437 | (24,852) | (15,415) | (94,756) | |
| Transfers | 0 | 0 | 0 | 0 | |
| 9,437 | (24,852) | (15,415) | (94,756) | ||
| Reconciliation offunds: | |||||
| Total funds brought forward | 136,323 | 184,492 | 320,815 | 415,571 | |
| Totalfundscarriedforward | 145,760 | 159,640 | 305,400 | 320,815 |
The notes on pages8 to 9 form part of these accounts
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FRIENDS OF KIWOKO HOSPITAL
BALANCE SHEET
==> picture [484 x 375] intentionally omitted <==
----- Start of picture text -----
30 JUNE 2025
2025 2024
Current assets:
Debtors 4 49,863 28,938
Bank and cash 255,537 291,877
Total net assets 305,400 320,815
Funds of the Charity
Income funds:
Unrestricted 145,760 136,323
Restricted 5 159,640 184,492
Total Charity funds 305,400 320,815
Approved by the Trustees on 13 April 2026, and signed on their behalf by:
R Harper ; Jp
K Finch awn Q jane IN
----- End of picture text -----
The notes on pages 8 to 9 form part of these accounts
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FRIENDS OF KIWOKO HOSPITAL
NOTES TO THE ACCOUNTS
YEAR ENDED 30 JUNE 2025
- Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS102) and the Charities Act (Northern Ireland) 2008.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.
- Donations and legacies
| Donations and legacies | ||||
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| Unrestricted | Restricted | Total | Total | |
| Regular donations | 75,792 | 0 | 75,792 | 75,497 |
| One-offdonations | 87,547 | 125,314 | 212,861 | 144,908 |
| Legacy | 2,600 | 0 | 2,600 | 8) |
| Goshen Trust | 22,500 | 0 | 22,500 | 26,000 |
| HMRC tax refund | 49,862 | 0 | 49,862 | 28,938 |
| 238,301 | 125,314 | 363,615 | 275,343 |
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3. Expenditure on charitable activities
| Expenditure on charitable activities | ||||
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| Unrestricted | Restricted | Total | Total | |
| Regular payments to Kiwoko Hospital | 228,000 | OQ | 228,000 | 222,000 |
| Lab items | 1,545 | 0 | 1,545 | 0 |
| Mission & Ministry | 0 | 21,952 | 21,952 | 20,216 |
| NewTheatre | 0 | 86,091 | 86,091 | 90,000 |
| NTS Hostel | 0 | 0 | 0 | 28,650 |
| Jairus Fund | 0 | 4,181 | 4,181 | 1,597 |
| Community eye clinic | 0 | 1,150 | 1,150 | 0 |
| Feesand Sponsorship | 0 | 931 | 931 | 240 |
| Good Samaritan Fund | 0 | 450 | 450 | 150 |
| Hospital flooring. | 0 | 0 | 0 | 5,000 |
| Gillen fund | 0 | 20,000 | 20,000 | 0 |
| MMN | 0 | 14,000 | 14,000 | 0 |
| General | 0 | 1,411 | 1,411 | 3,654 |
| 229,545 | 150,166 | 379,711 | 371,507 |
| 4. | Debtors | ||
|---|---|---|---|
| 2025 | 2024 | ||
| TaxrefundduefromHMRC | 49,863 | 28,938 |
| 5. | Restricted funds | |||||
|---|---|---|---|---|---|---|
| Opening | Closing | |||||
| 1 July 24 | In | Out | Transfer | 30 Jun 25 | ||
| CCEA | 81,288 | 0 | (15,873) | 0 | 65,415 | |
| New Theatre | 36,874 | 0 | (86,091) | 49,217 | 0 | |
| Friendship project | 49,217 | 0 | 0 | (49,217) | 0 | |
| Solar panels | 11,235 | 0 | 0 | 0 | 11,235 | |
| Gillen fund | 0 | 100,000 | (20,000) | 0 | 80,000 | |
| MMN | 0 | 14,000 | (14,000) | 0 | 0 | |
| Other | 5,878 | 11,314 | (14,202) | 0 | 2,990 | |
| 184,492 | 125,314 | (150,166) | Q | 159,640 |
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