ABUNDANT LIFE UGANDA
ANNUAL REPORT & FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2023
Registered with The Charities Commission for Northern Ireland NIC108621

ABUNDANT LIFE UGANDA
CONTENTS
Page
Trustees, annual report
Independent examiner's report
Statement of financial activities
Statement of assets and liabilities
Notes to the financial statements

Page 4
ABUNDANT LIFE UGANDA
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Unrestricted
funds
Restricted
fund5
Total
2023
Total
2022
Note
Income from:
Donations and legacies
Total income
3,337
3,337
12,071
12,071
15,408
15,408
17,749
17,749
Expenditure on:
Charitable activities
Other costs
Total expenditure
18,172
18,172
1,339
19,511
17,174
1,096
18,270
1,339
1,339
18,172
Net income/(expenditure) before transfers
1,998
16,1011
{4, 1031
15211
Transfers between funds
15,9441
5,944
Net income/lexpenditure} for the year
13,946)
(157)
(4,103)
1521)
Fund balances at 01 October 2022
4,922
157
5,079
5,600
Fund balances at 30 September 2023
976
976
5,079
The note5 on pages 6 to 8 form part of these financial statements

Page 5
ABUNDANT LIFE UGANDA
STATEMENT OF ASSETS AND LIABILITIES
AS AT 30 SEPTEMBER 2023
2023
2022
Note
Current Assets
Debtors
Bank and cash balances
1,534
797
267
5,697
5,964
2,331
Creditors: due wlthin one year
Accrua15 and deferred income
1,355
1,355
885
885
Net Current Assets
976
5,079
Net Assets
976
5,079
Income Funds
Unrestricted Funds
Restricted Funds
Genera I
Income
Capital
976
4,922
157
157
Retained Reserves
976
5,079
The financial statements were approved by the Trustees on
behalf by..
q-1-c
and signed on their
y Graham
Chairperson
Ruth Hamilton
Treasurer
The notes on pages 6 to 8 form part of these financial statements

Page 6
ABUNDANT LIFE UGANDA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Principal accounting pollcies
Set out below are the principal accounting policie5 wh ich have been adopted in the compilation of the
Statement of financial activities and the Bala nce sheet.
1.1 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees In furtherance of their
charitable objectives.
Designated funds are unrestricted funds earmarked by the trustees for particular future projects or
commltments.
Restricted funds are subject to specific conditions by donors as to how they may be used.
1.2 Incoming resources
Income is recognised when the charity 15 legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it 15 probable that the income will be received.
Cash donations are recognlsed on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covena nt is recognised at the
tlme of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy Is
treated as a contingent asset.
1.3 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expendlture Includes any VAT
which cannot be fully recovered, a nd is classif led under headings of the financia l activities to wh ich It
relates..
expenditure on raising funds includes the ¢0sts of all fundraising activities, events, non-charitable
trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditu re that is neither related to raising funds for the charity
not pa rt of it5 expend itu re on cha ritable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct Costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.

Page 7
ABUNDANT LIFE UGANDA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Donations and legacles
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Donations and gifts
Gift Aid on donations and gifts
3,337
10,804
1,267
14,141
1,267
16,241
1,508
3,337
12,071
15,408
17,749
Cost of charltable act5vltles
2023
2022
School fees, uniforms & Supplies
School activities
Living expenses
Business
Medical
Transport
Uni Course & Fees
Sundry
Foreign exchange
11,600
430
605
13.852
792
1,315
184
501
745
582
299
11,0961
2,990
720
228
292
1,307
18,172
17,174
Other expendlture
2023
2022
Travel
Web design
Accountancy
Bank fees
304
31
470
534
153
43
450
450
1,339
1,096
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from
the charity during the year.

Page 8
ABUNDANT LIFE UGANDA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Debtors
2023
2022
GiftAid claims
1,534
267
1,534
267
Reserves
Unrestrlcted
funds
Restricted
funds
Total
2023
Total
2022
Reserves b/fwd
4,922
157
5,079
5,600
Net movement in funds
13,9461
{1571
14,1031
15211
Reserves clfwd
976
976
5,079
Analysis of net assets between funds Unrestrlcted
funds
Restricted
funds
Total
2023
Total
2022
Current assets
Current liabilities
2,331
11,3551
2,331
11,3551
5,964
18851
Total funds
976
976
5,079