# **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 1 ## **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| 2 ## **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. 3 ## **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’. - Understanding their role (collectively and individually); - Ensuring delivery of organisational purpose; - Working effectively both as individuals and as a team; - Exercising effective control over the charity; - Behaving with integrity; - 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. 4 ## **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: - a) The donations of the fiscal year have remained stable allowing the work to continue. - 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. - c) The maintenance programme is continuing alongside encouraging the Well Committees to contribute. - 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. 5 CHURCH ONTHE WAY REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31ST MARCH 2026 O•ln¥ C•fv¢•m ormoking )pp[￿rI01eOnguI￿o$.1hfyTrus1•¢ih1￿*￿ rgawabhoxp•datknthèithp¢h•iiiyhoiidequ•t¢rtityircMtoe¢xdwiit• Ir opornlia401 pii1i•n¢glorihol(YoM￿ab￿f￿Urn. F￿th￿ rw8oD. thty¢ofttrnuo1o•d￿r Iho gL*Dg cetKom b•sii ￿ pr•p•rn9 ih•finorKo1 91•1omgniJ. R•Mr¥wP•ll**RECEIPTS**
a) Donations and Legacies
1a
**TOTAL**
**PAYMENTS**
a) Charitable Activities
2a
**TOTAL**
**NET RECEIPTS/(PAYMENTS)**
**SURPLUS/ (DEFICIT) FOR THE YEAR**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2026**
**2025**
£
£
**£**
**£**
19,424
-
19,424
23,809| |---|---| ||**19,424**
**-**
**19,424**
**23,809**| ||25,837
-
25,837
25,470| ||**25,837**
**-**
**25,837**
**25,470**| ||| ||**(6,413)**
**-**
**(6,413)**
**(1,660)**| ||| ||**(6,413)**
**-**
**(6,413)**
**(1,660)**| All of the organisation's operations are classed as continuing. The notes on page 10 form part of these accounts. 8 CHURCHONTHEWAY srATEMENT OF BALANCES AS AT 31 MARCH 2026 Re￿￿ted Fund S1.M•r.26 31th1*r.25 T•tsl T¥tsl Fund C•th Fund Cash and bank balan¢es•t dygar su￿luSI{deflCrtl shuwnon rnc•ipts at)d pa￿￿0￿1$ 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
-| |---|---| ||**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. 10