ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
CHURCH ON THE WAY (WELLS FOR UGANDA H20)
CHARITY REGISTRATION No: SC001161
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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CONTENTS
| Page 3 | Legal and Administrative |
|---|---|
| Pages 4 to 6 | Report of the Trustees |
| Page 7 | Independent Examiners Report |
| Page 8 | Statement of Recipts and Payments |
| Page 9 | Statement of Balances |
| Page 10 | Notes to the Financial Statements |
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CHURCH ON THE WAY
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER SC001161 START OF FINANCIAL PERIOD 1 April 2025 END OF FINANCIAL PERIOD 31 March 2026 TRUSTEES AT 31 MARCH 2026 Mr S Wishart Mr E Henderson Mrs K Henderson CORRESPONDENCE ADDRESS 12 Walnut Grove Blairgowrie PH106TH GOVERNING DOCUMENT Church on the Way (Wells for Uganda H20) was registered on the 24th May 1984 and is governed by its Trust Deed. The Trust is registered with the Scottish Charity Regulator under number SC001161. The trust is set up to raise funds to supply water wells in Africa.
BANKERS Virgin Money
INDEPENDENT EXAMINER Lomax Pavey MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
OBJECTS The advancement of religion.
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CHURCH ON THE WAY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026
The Trustees present their annual report together with the financial statements of Church on the Way (Wells for Uganda H2O) for the year ended 31st March 2026.
Constitution
Church on the Way (Wells for Uganda H2O) was registered on the 24th May 1984 and is governed by its Constitutional Form. The charity is registered with the Scottish Charity Regulator under number SC001161. The charity raises funds to supply water wells in Africa.
Management of the Trust
The charity is governed by a Board of Trustees, who at present carry out the majority of the administrative duties. The charity has no paid staff, it is entirely volunteer governed, managed and operated.
Trustees are appointed in accordance with the Constitutional Form , which is the governing document of the charity. Induction of new Trustees is carried out informally. All Trustees have access to a copy of the Governing document (the Constitutional Form).
The Trustees have taken account of the Regulator’s guidance on public benefit in the discharge of their responsibilities.
The Trustees endeavour to provide good governance and effective leadership of the charity by following the principles in 'Good Governance: A Code for the Voluntary and Community Sector’.
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Understanding their role (collectively and individually);
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Ensuring delivery of organisational purpose;
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Working effectively both as individuals and as a team;
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Exercising effective control over the charity;
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Behaving with integrity;
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Being open and accountable.
During the year reported on, the Trustees have continued reviewing and updating the governance and administration of the charity.
Objectives and Activities
The strategic objectives of the charity at the present time are to continue to prioritise support to enable the building of wells in Uganda. Other activities have been discontinued and the lease on the building occupied by the charity has been terminated.
The trustees achieve this by inviting donations from supporters to maintain the supply of funds to support the work.
The activities of the charity in pursuit of its charitable purposes are to make financial grants to organisations. The Trustees have complied with their duty to have due regard to guidance on public benefit published by OSCR when preparing the policies and objectives.
Grant-making Policies and Procedures
The charity carries out its charitable purposes by making grants. In accordance with the governing document of the charity, having satisfied itself that the work is continuing to a high standard, with regular progress reports being received. The Trustees have discretion to make grants within the charitable purposes.
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CHURCH ON THE WAY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026
Achievements and Performance
Main achievements in the year reported on are:
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a) The donations of the fiscal year have remained stable allowing the work to continue.
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b) Broken and redundant wells identified in communities and repaired along with completely new wells dug; at a combined cost of £24,636.70. These wells are all within the Kyegegwa district, Uganda.
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c) The maintenance programme is continuing alongside encouraging the Well Committees to contribute.
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d) Enhanced requirements for feedback to be provided on the charitable outcomes of the activities to which those funds were applied. Where possible appropriate material is made publicly available, through social media.
At end of financial year to 31st March 2026, 9 new wells have been completed and a further 21 have been repaired.
131 water points have been identified as non-functional for over 5 years and are considered abandoned, we have repaired 100 leaving 31 still to do.These figures are taken as a ballpark as it is difficult to accurately confirm.
Financial Review and Activities
In the year under review the Trustees made grants totalling £24,733 to the work in Uganda, Africa.
The Trustees were satisfied with the quality of feedback they received and the wide range of benefits to local communities which is an outworking of the Christian faith and promotion of the gospel.
Plans for Future Periods
The Trustees are in agreement to operate the charity on a similar basis in the future, continuing to work within the Kyegegwa District which has an estimated population of 440,000*.
*according to population statistics for Kyegegwa District, Uganda
Risk Management
The principal risks are reviewed, and the risk reduction and management procedures are managed on an ongoing basis. The main major risks are significant reduction of expected income to enable appropriate levels of funding to be distributed in grants to suitable applicants. Active management and promoting awareness of the charity and encouraging supporters to make donations are the main methods used to address those risks.
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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees of Church On The Way (Wells for Uganda H2O) on the accounts for the year ended 31st March 2026 set out on pages
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER'S STATEMENT
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Lomax Pavey MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
17th August 2026
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CHURCH ON THE WAY
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH 2026
| Notes RECEIPTS a) Donations and Legacies 1a TOTAL PAYMENTS a) Charitable Activities 2a TOTAL NET RECEIPTS/(PAYMENTS) SURPLUS/ (DEFICIT) FOR THE YEAR |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2026 2025 £ £ £ £ 19,424 - 19,424 23,809 |
|---|---|
| 19,424 - 19,424 23,809 |
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| 25,837 - 25,837 25,470 |
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| 25,837 - 25,837 25,470 |
|
| (6,413) - (6,413) (1,660) |
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| (6,413) - (6,413) (1,660) |
All of the organisation's operations are classed as continuing.
The notes on page 10 form part of these accounts.
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CHURCHONTHEWAY srATEMENT OF BALANCES AS AT 31 MARCH 2026 Reted Fund S1.M•r.26 31th1r.25 T•tsl T¥tsl Fund C•th Fund Cash and bank balan¢es•t dygar suluSI{deflCrtl shuwnon rnc•ipts at)d pa01$ ac£tyJnt 9.183 16A131 9,183 16A131 10,843 11.6601 Cth Ind b•nkbal•n¢•Bat•nd •ly•DT 2,770 2,770 9,183 LIABILMES: lThJepondw tsmin•ra Foe 492 492 TOTAL 492 492 480 bYth8TrUst805...-.- IJ fl .k Tr2L¢.......... Synod ¢ntheirbohaff by..-.-..-.....-...........................................................................--...........----__...-.....-.....--.....-. Signptwe..
CHURCH ON THE WAY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2026
Basis of preparation:
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
| 1. RECEIPTS a) Donations and Legacies Donations and gifts Gift Aid |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2026 2025 £ £ £ £ 18,214 - 18,214 22,922 1,210 - 1,210 887 |
|---|---|
| 19,424 - 19,424 23,809 |
| 2. PAYMENTS a) Charitable Activities Well Construction and Maintenance Support Uganda Outreach Expenses Gifts & Donations Bank Charges Independent Examiner's Fee Travel Expenses |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2026 2025 £ £ £ £ 24,733 - 24,733 23,804 - - - 1,047 351 - 351 - 175 - 175 163 480 - 480 456 98 - 98 - |
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| 25,837 - 25,837 25,470 |
3. RESTRICTED FUNDS
No restricted funds were held by the charity in this or the previous financial year.
4. TRUSTEE PAYMENTS
No payments were made to trustees of related parties during this or the previous financial year.
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