AIM HAI
A charlty to support the ￿e￿lOPment of education in the town
of Bomang ombe. Hai Dlstrlrt Klllmanjam Reglon. Tanzanla
Trust scIo
AIM HAI TRUST SCIO
ACCOUNTS 2022
A Reglstered Scottish Charfty

Aim Hai Trust SCIO
Trustees. Annual Report and Accounts for the year ending 31
December 2022
Scottish Charity Number SC040029
Recrultment and appointment of Trustees
Individuals are appointed as Trustees by way of a resolution passed by
majority vote at a meeting of the current Trustees.
Governing document
The Trust is a Scottish Charitable Incorporated Organisation (SCIO)
registered with the Office of the Scottish Charltles Regulator. The
purposes and administration arrangements are set out in its constitution.
Charitsble purposes
Our purpose, as recorded in our constitution, is to support the
developrnent of education in the town of Bomang'ombe, Hai District,
Kilimanjaro Region, Tanzania.
Following a review of our fund-raising objectives in 2019, the priority
area5 of Trust support as amended were as set out below. These
remained valid for 2022:
Sponsorship of pupils in need attendlng Aim Hai Pre- and Primary
School.
Provision of educational materials to the School which are not readily
available or affordable In Tanzanla.
Preparation of facilities and provision of equipment for sporting
activities.
Supporting the particlpation of chlldren in need to participate in
School safaris.
Continuing support for the provision of broadband intemet at Aim Hai
School and other schools in the area.
When funds allow, making a modest contribution to the capital costs
of the current School building programme, and other suitable
projects.
Seeking support to improve the accessibility of the School for pupils
with disabilities as well as providing better support for their day-to-
day needs.

The Board would be willing to consider assistance in other ways if
requested by the School. Fund-raising for these attivities is a continuing
activity.
Activities and achievements
Due to the consequences of Goronavirus in both Scotland and Tanzania. the
activities of the Trust have gradually declined over the past few years
especially with regard to fund-raising. However, Trustees maintained
communication electronically and decision-making was achieved largely by
email. No visits were possible to Tanzania in 2022 but online contact was
maintained between Trustees and Aim Hai Primary School.
Donations continued to be collected during the year. The total sum rdised was
£2,602.00.
It was possible to respond to requests from the School. Support funding for
needy children for 2021 amounting to £3,270 was remitted during 2022.
Funds amounting to £6,525 were made available for the purchase of a second
bus. A sum of £365 was provided to improve the facilities in the playing are8
for the kindergarten. These donations have substantially reduced the Trust's
reserves.
Trustee remuneration and expenses
The Trustees did not receive any remuneration or expenses during the
period.
Reserves and future outlook
The deficit for the period amounted to £7,628.60 (the 2021 deficit was
£391.46). The reserves at the end of the period were £4,446.59.
The Trustees considered that the reserves and the anticipated income
from donors would enable the Trust to continue to support children in
need at Aim Hai Pre- and Primary School for the next year or two.
However, most Trustees are beyond retirement age and attempts to find
replacement Trustees have not been successful. Discussions have started
about the future of the Trust.
Statement of Trustees. Responsibilities
Charity law 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 at the year end an(5 of its incoming resources and resources
expended during that year. In preparing those financial statements, the
Trustees are required to-
Select suitable accounting pollcies and then apply them
consistently.
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless
it is inappropriate to p￿sume that the charity will continue its
activitie5.
The Trustees are responsible for keeping proper accounting records which
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 and Trustee Investment (Scotland) Act 2005 and the
Charities Accounts (Scotland) Regulations 2006 as amended. 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.
Independent Examiner
The Independent Examiner,
Trustees in December 2021.
was appointed by the
This report was approved by the Trustees on the 8th August 2023 and
signed on their behalf

Aim Hai Trust scIo
Receipts and Payments Account for the year ending 31 December
2022
2022
2021
Receipts
Donations received
Gift Aid repayment
2,602.00
2,954.78
1,455.92
Total receipts
2 602.00
4 410.70
Payments
Payments for charitable activities:
Grant for scholarships
Donation for bus
Kindergarten play area
Postage and stationery
Bank charges
SIDA Subscription and meetings
3,270.00
6,525.00
365.00
4.10
75.50
50.00
4,725.00
3.66
23.50
50.00
Total payments
10 248.60
4 802.18
Surplus/(Deficit) for the period
7 682.60
391.46

Aim Hai Trust scIo
Balance Sheet as at 31 December 2022
2022
2021
Bank and cash in hand
Opening balance
Surplus/(Deficit) for year
12,129.19
7 682.60
12,520.65
391.46
4 446.59
12 129.19
Reserves
General funds
Designated scholarship fund
Restricted funds
(note l)
10,748.03
(6,301.44)
16,406.63
(4,277.44)
Closing balance
4 446.59
12 129.19
Approved by the Trustees on the 8th August 2023 and signed on their
behalf

Aim Hai Trust SCIO
Note5 to the Accounts for the year ended 31 December 2021
Reserves
General
Fund
Designated
Scholarship
Fund
Restricted
Funds
Total
Opening balance
16,406.63
(4,277.44)
12,129.19
Donations
1 356.00
1 246.00
2 602.00
17,762.63
(3,031.44)
14,731.19
Grants given
6,890.00
3,270.00
10,160.00
Admlnistrative
Expenses
124.60
124.60
Closing balance
10,748.03
(6,301.44)
4,446.59
Trustees of the
arity, re
inquis
av
eir
Inancia
erest in Aim Hai
School Lirnited to which the charity gives support. Neither
received any financial benefit
romt
eiF InLerest In
ai
imited during this period nor
in any previous year. However,
continue
to be members of the Board of Aim Hai Pre- and Primary School a
role which does not attract any financial or other benefits in kind.
00

INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF AIM
HAI TRUST SCIO
I report on the accounts of the charity for the year ended 31 December
2022 which are set out on pages 4 to 6.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the p￿paratIOn of the accounts
in accordance with the temis of the Charities and Trustee Investment
(Scotland) Act 2005 (the 2005 Act) and the Charities Accounts (Scotland)
Regulations 2006 (the 2006 Accounts Regulations).
The charity trustees consider that the audit requirement of Regulation
10(l) (d) of the 2006 Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under section 44(1) (c)
of the 2005 Act and to State whether particular matters have come to my
attention.
Basis of independent examinerfs 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 account5 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
l. which gives me reasonable cause to believe that in any material respect
the requirements..
to keep accounting records in accordance with Section 44(1) (a) of
the 2005 Att and Regulation 4 of the 2006 Accounts Regulations,
and
to prepare accounts which accord with the accounting records and
comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a
proper un
erstanding of the accounts to be reached,
ant Professional
Address.,
ualification.. M.Acc,' FCMA; CGMA
Date..
191