Charlty reglstratlon number NIC107410
Company reglstratlon number N1647123 {Northern Irelandl
KUTUNZA WATOTO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

KUTUNZA WATOTO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
Mi55A Lowry
Mr J Lowry
Mrs R Lowry
Secretary
MissA Lowry
Charlty number
NIC107410
Company number
N1647123
R8gl3tered offlce
Unit A3
17 Heron Road
Belfast
BT3 9LE
Independent exarnlner
Harbinson Mulholland
Centrepoint
24 Ormeau Avenue
Belfast
Co. Anlrim
Northern Ireland
BT2 8HS

KUTUNZA WATOTO
CONTENTS
Page
Trustees report
Independent examiner's report
ststement of financial activlties
Statement of financial posltion
Notes to the financial statements
6-10

KUTUNZA WATOTO
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in nole 1 to Ihe
financial statements and comply with the charity's Igoveming document], the Companies Act 2006 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard appllcable in Ihe UK and Republic of Ireland (FRS
1021" (effective l January 2019).
Objectlves and actlvltles
The charity's objects are to promote the following purposes lor the public benefft:
the relief of povety on the continent of Africa and throughout the world:
Ihe relief of those in need by reason of youth, age, ill health, disability, financial hardship or other
disadvantage on the continent of Africa-
the education of the general public in Northem Ireland regarding poverty and the needs of the pecple of the
continent of Africa,. and
such other exclusively charitable purpose a￿ordIng to the Law of Northern Ireland as the Directors may
from time lo time decide.
Public b8nefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake,
Flnanclal revlew
ReseNes policy
The results for the year are sel out on page 3.
The trustees, policy is to ensure that sufficient unrestricted reserves are available to cover core adminislralion, fun
raising and support costs, without which the charity could not function, and to provide for known future
developments. liabilities and uncertainties. Thé level of reseNes is reviewed on an ongoing basis.
Majorrisks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure lo Ihe major risks.
Structure, governance and management
The charity is a company limited by guarantee and was in¢orporated on 27 July 2017. There are 3 trustees and new
trustees can be appointed at a properly convened meeting in accordance with the charity's Articles of Association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were..
Mi$sA Lowry
Mr J Lowry
Mrs R Lowry
Recwrfment and appointment of trustees
None of the trustees has any beneficial interest in the company. All of Ihe trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.

KUTUNZA WATOTO
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees report was approved by Ihe Board of Trustees.
Mr J Lowry
Trustee
Date..

KUTUNZA WATOTO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KUTUNZA WATOTO
We report to the trustees on our examination of the financial statements of Kutunza Watoto (the chartyl for the year
ended 31 March 2024.
Responslbllities and basls of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responslble for the
preparation of the financial statements and you have considered the audit requirement of Section 65{3) of the
Charities Act {NII 2008 (the Actl- Having satisfied ourselves that the charity is not subject to audt under company
law. and is eligible for independent examination, il is our responsibility to..
examine the accounts under sedion 65 of the Charities Act {Northem Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{9)Ib) of the Charities Act.,
state whether particular matters have come to our attention.
Independent examlner's ststement
We have examined your charity accounls as required under Section 65 of the Charities Act and our examination
was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland
under section 65{91{b) of the Charities Act. The examination included a review of the accounting r￿OrdS kept by
the charity and a comparison of the accounts presented with those records. It also included consid￿allOn of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any
such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe..
That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or
the financial statements do not accord with those records", or
That the financial statements do not comply with the accounting requirements of section 396 of the Companies
Ad 2006 and with the methods and pr(nciples of the Charities Statement of Recommended Practice applicable
to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland.
That there is further Information needed for a proper understanding of the accounts to be reached.
We have completed our examination and have no concerns in respect of the matters (1) to 14) listed above and. in
connection with following the Directions of the Charity Commission for Northem Ireland. we have found no matters
that require drawing to your attention.
Harblnson Mulholland
Cenlrepoint
24 Omieau Avenue
Belfast
Co. Antrim
8T2 8HS
Northern Ireland
£o..l.l...L.oLLt

KUTUNZA WATOTO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlctsd Unrestrl¢tad
funds
funds
2024
2023
Notes
Incorne from:
Donations and legacies
Charitable activities
175
1,915
21,184
3,474
Tolal Income
2,090
24,658
Expendlture on:
Chafitable activities
7,700
13.401
Total exppndlture
7,700
13,401
Nét Incomellexpendlture) and movement In funds
(5.610)
11,257
Reconclllatlon of funds:
Fund balances at 1 April 2023
11,247
(10)
Fund balances at 31 March 2024
5.637
11,247
The ststement of financial activities includes all gains and lossès recognised in the year. All income and expenditure
derive from continuing activities.

KUTUNZA WATOTO
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2024
2024
2023
Notss
Current assets
Debtors
Cash at bank and in hand
3,841
9.593
3.130
8.298
13.434
11,428
CredltOTS: amounts falllng due wlthln
ono yoar
{7,797)
1181)
Net current assets
5,637
11.247
The funds of the charlty
Unrestricted funds
5,637
11,247
5,637
11.247
The company is entitled to the exemption from the audlt requirement contained in section 477 of the Companies Act
2006. for the year ended 31 March 2024.
The trustees acknowledge their responsibilities for ensurtng that the charity keeps accounting records which comply
with section 386 of the Act and for preparing financial statements which give a true and fair view of the stale ol
affairs of the company as al the end of the financial year and of its incoming resources and applicaion of resources,
including ils income and expenditure, for the financial year in accordance with the requirements of sections 394 and
395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial ststements,
so far as applicable to the company.
The members have not required the company to obtain an audit of ils financial statements for the year in question in
accordance with secllon 476.
These financial statèments have been preparéd in accordance with the provisions applicable lo companies subject
to the small companies regime.
The fina
ial Statements were approved by the trustees on
Mr J Lowry
Trustee
Company registration number N1647123 (Northem Ireland)

KUTUNZA WATOTO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng pollcles
Charlty Informatlon
Kutunza Watolo is a private company limited by guarantee incorporated In Northem Ireland. The registered
office is Unit A3, 17 Heron Road, Belfast, BT3 9LE.
1.1 Accounllng Conventlon
The financial statements have been prepared in accordance with the Companles Act 2006 and 'Accounling
and Reporting by Charities: Statement of Récommended Practice applicable to charities preparing their
accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102). las amended for accounting periods commencing from 1 January 20161- The charity is a Public
Benefft Entity as deffined by FRS 102.
Th6 charty has taken advantage of the provSsions in the SORP for charities applying FRS 102 Updats Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements aré prepared in sterling, which is the functional currency of the charfty. Monetary
amounts in these financial slatemenls are rounded to the nearesl £.
The financlal statements have been prèpared under the historical cosl convenlion. The principal accounting
policies adopted are set out below.
1.2 Golng concem
At the time of approving the financial statements, the trustees have a reasonable expèctalion that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the tr￿tee9
continue to adopt thè going concem basis of accounting in preparing the financial slatemenls.
1.3 Charltable funds
Unrestricted funds are available for use at the dlscretion of the trustees In furtherance of thelr charftable
objectives.
Restricted funds are subject to specific Conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintaln8d by ihe
charity.
1.4 Income
Income is recognised when the charity is legally entilled to it after any performance condltions have been met,
the amounts can be measured reliably, and it is probable that income will be recéived.
Cash donations are recognised on rec6ipt. Other donations are iecognised once the charity has been notified
of the donation, unless performan￿ ￿nditionS require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or olheNise if the charity has been notified of an impending distribution,
the amount is knoM, and receipt is expected. If Ihe arnount is not known, the legacy is treated a5 a
ontingent asset.

KUTUNZA WATOTO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Icontlnued)
1.5 Expendlture
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related lo the ¢alegory.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
1.6 Cash and cash oqulvalents
Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognlsed in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there Is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc financlal assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
transaction price including transactlon costs and are subsequently cauied at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
class¢fied as recéivable within one year are not amortised.
Baslc flnancial liabllltl85
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instrurnents are subsequently carried at amortised cost, using th8 effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are piesented as non-current liabilitl85. Trade creditors are recognised initially at
transaction priGe and subsequently measured al amortised cost using the effective interest method.
Derecognltlon of flnanclal Ilabilitles
Financial liabilities are derecognised when the charity's contractual obligations explre or are discharged or
cancelled.

KUTUNZA WATOTO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Icontlnued)
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the perlod In which Ihe employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity Is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Crltlcal accountlng estimatss and judggments
In the application of the charity's accountlng policies. the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical expertence and other factors that
are considered to be relevanl. Actual resulls may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are re¢ognised in the period in which the estimate Is revised where the revision affects ￿lY Ihat
period. or in the period of the revision and future periods where the revision affects both cUr￿nt and future
periods.
There are no critical accounting estimates and judgements.
Income from donatlons and legacles
Unrestrlcted Unrestricted
fvnds
funds
2024
2023
Donations and gifts
175
21,184
Incoma from charltable actlvitles
Sales of
Books
2024
Sales of
Books
2023
Sales wilhin charitable activities
1.915
3,474
Analysls by fund
Unrestricted funds
1,915
3.474
Trustees
None of the trustees lor any persons connected with them) recelved any remuneration or benefits from Ihe
charity during the year.

KUTUNZA WATOTO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows..
Taxatlon
The ch8rtty is exempt from taxation on ils activities because all its income is applied for charitable purposes.
Debtors
2024
2023
Amounts falllng due wlthln one year:
Other debtors
Prapayments and accrued income
3.241
600
2,530
600
3,841
3,130
Credltors: amounts falllng due wlthln one year
2024
2023
Other creditors
7,797
181
10 Relatsd party transactlons
Transactlons wlth relatod partles
During the year the charity entered into the following transactions with related parties..
Loans recelved
2024
Loans provlded
2024
2023
2023
other related parties
7,616
(10,856)
711
473
7.616
(10.8561
711
473

KUTUNZA WATOTO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Related party transactlons
Icontlnued)
The followlng amounts were outstanding at the reporting end dale..
Amounts owed to Telatsd
partle$
2024
2023
other related parties
7,797
2,057
The following amounts were outstanding at the reporting end date-.
Amounts owed by related Amounts owed by related
partles
partles
2024
2023
Balance
Balan¢e
Net
Net
Other related parties
3,241
3,241
2,530
2,530
3,241
3.241
2,530
2,530
10-