ABUNDANT LIFE UGANDA
ANNUAL REPORT & FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
Registered with The Charities Commission for Northern Ireland NIC108621
ABUNDANT LIFE UGANDA
CONTENTS
| Page | |
|---|---|
| Trustees' annual report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Statement of assets and liabilities | 5 |
| Notes to the financial statements | 6 - 8 |
Page 1
ABUNDANT LIFE UGANDA
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
The Trustees of the charity present their annual report along with the unaudited financial statements for the year ended 30 September 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Abundant Life Uganda is registered with the Charity Commission for Northern Ireland as per the Trust Deed dated 4 August 2018.
The Trustees who served during the year, up to the date of signature of the financial statements were:
Emily Graham (Chairperson)
Ruth Hamilton (Treasurer) Charlotte McCluskie Oliver Hamilton
None of the Trustees has any beneficial interest in the charity.
PRINCIPAL ACTIVITIES
Abundant Life Uganda is a faith-based charitable organisation which aims to alleviate poverty by sustainably supporting families in Uganda. It is run by volunteers with the purpose of maximising the amount of donations received reaching the point of need, minimising administrative charges.
In particular, the purpose of the charity is:
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1 To share the abundant life offered via the good news of Christian message in a relevant way.
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2 Provide sustainable relief of poverty, primarily through income generating courses and grants to allow families to become self-sufficient and build financial capacity.
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3 Advance education through primary, secondary and tertiary level sponsorships, teacher training workshops and school renovation projects.
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4 Provide health, hygiene and medical support through educational workshops and medical grants for urgent cases.
FINANCIAL REVIEW
During the year under review, the trustees are pleased to report that progress has been made with their aims in the current period of operation.
The principal source of income in the year under review is donations.
The financial statements show a positive financial outcome for the year with a net increase in funds for the year of £15,396. This is made up of net incoming resources on unrestricted funds of £3,577 and net incoming resources on restricted funds of £11,819.
Total funds held at 30 September 2025 amounted to £16,142 of which £4,323 was unrestricted funds and £11,819 was restricted funds.
Page 2
ABUNDANT LIFE UGANDA TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).
The law applicable to charities in Northern Ireland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
POLITICAL AND CHARITABLE DONATIONS
During the year the charity made no political or charitable contributions.
The trustees' report was approved by the Board of Trustees.
Emily Graham Chairperson 22 July 2026 Date:
Ruth Hamilton Treasurer 22 July 2026 Date:
Page 3
ABUNDANT LIFE UGANDA
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABUNDANT LIFE UGANDA
I report to the trustees on my examination of the financial statements of Abundant Life Uganda for the year ended 30 September 2025, which are set out on pages 4 to 8.
RESPECTIVE RESPONSIBILITIES OF CHARITY TRUSTEES AND EXAMINER
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008.
Having satisfied myself that the financial statements of the charity are not required to be audited and are eligible for independent examination, it is my responsibility to:
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examine the financial statements under section 65 of the Charities Act;
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follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act;
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state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
I have examined your charity financial statements 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 Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of any unusual items or disclosures in the financial statements, 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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1 That accounting records were not kept in accordance with section 63 of the Charities Act;
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2 That the financial statements do not accord with those accounting records;
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3 That the financial statements do not comply with the accounting requirements of the Charities Act;
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4 That there is further information needed for a proper understanding of the financial statements to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Duncan Graham
Johnston Kennedy DFK Chartered Accountants 10 Pilots View Heron Road Belfast BT3 9LE
22 July 2026
Date:
Page 4
ABUNDANT LIFE UGANDA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Note Income from: Donations and legacies 2 Total income Expenditure on: Charitable activities 3 Other costs 4 Total expenditure Net income/(expenditure) before transfers Transfers between funds Net income/(expenditure) for the year Fund balances at 01 October 2024 Fund balances at 30 September 2025 |
Unrestricted funds £ 4,135 4,135 - 558 558 3,577 - 3,577 746 4,323 |
Restricted funds £ 33,409 33,409 21,590 - 21,590 11,819 - 11,819 - 11,819 |
Total 2025 £ 37,544 37,544 21,590 558 22,148 15,396 - 15,396 746 16,142 |
Total 2024 £ 17,551 |
|---|---|---|---|---|
| 17,551 17,028 753 |
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| 17,781 | ||||
| (230) - |
||||
| (230) 976 |
||||
| 746 |
The notes 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 2025
| Note Current Assets Debtors 6 Bank and cash balances Creditors: due within one year Accruals and deferred income Net Current Assets Net Assets Income Funds Unrestricted Funds - General Restricted Funds - Income - Capital Retained Reserves 7 Emily Graham Chairperson The financial statements were approved by the behalf by: |
£ £ 4,619 12,554 17,173 1,031 1,031 16,142 16,142 4,323 11,819 - 11,819 16,142 Ruth Hamilton Treasurer 2025 Trustees on ____ 22 July 2026 |
£ £ 4,619 12,554 17,173 1,031 1,031 16,142 16,142 4,323 11,819 - 11,819 16,142 Ruth Hamilton Treasurer 2025 Trustees on ____ 22 July 2026 |
£ £ 717 998 1,715 969 969 746 746 746 - - - 746 2024 ______ and signed on their |
|---|---|---|---|
| 17,173 1,031 |
|||
| 1,031 11,819 - |
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| Trustees on _ | |||
| 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 2025
1 Principal accounting policies
- Set out below are the principal accounting policies which have been adopted in the compilation of the Statement of financial activities and the Balance sheet.
1.1 Charitable 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 commitments.
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 is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.
Cash donations are recognised 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 covenant is recognised at the time 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. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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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.
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other expenditure includes all expenditure that is neither related to raising funds for the charity not part of its expenditure on charitable 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 2025
| 2 Donations and legacies Donations and gifts Gift Aid on donations and gifts 3 Cost of charitable activities School fees, uniforms & supplies School activities Living expenses Medical Transport Sundry Foreign exchange 4 Other expenditure Web design Accountancy Bank fees |
Unrestricted Funds £ 4,135 - 4,135 |
Restricted Funds £ 29,507 3,902 33,409 |
Total 2025 £ 33,642 3,902 37,544 2025 £ 14,241 779 1,615 1,933 2,114 771 137 21,590 2025 £ 12 534 12 558 |
Total 2024 £ 14,195 3,356 |
|---|---|---|---|---|
| 17,551 | ||||
| 2024 £ 15,069 230 408 77 353 807 84 |
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| 17,028 | ||||
| 2024 £ 30 514 209 |
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| 753 |
5 Trustees
None of the trustees (or 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 2025
| 6 Debtors Gift Aid claims 7 Reserves Reserves b/fwd Net movement in funds Reserves c/fwd 8 Analysis of net assets between funds Current assets Current liabilities Total funds |
Unrestricted funds £ 746 3,577 4,323 Unrestricted funds £ 5,354 (1,031) 4,323 |
Restricted funds £ - 11,819 11,819 Restricted funds £ 11,819 - 11,819 |
2025 £ 4,619 4,619 Total 2025 £ 746 15,396 16,142 Total 2025 £ 17,173 (1,031) 16,142 |
2024 £ 717 |
|---|---|---|---|---|
| 717 | ||||
| Total 2024 £ 976 (230) |
||||
| 746 | ||||
| Total 2024 £ 1,715 (969) |
||||
| 746 |