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2025-01-31-accounts

Trustee Annual Report 01/02/2024 – 31/01/2025

Charity Name: Children of Rwanda Known also as: CoR Registered Charity No: SC045260 Principal Address:

Governing Document

Children of Rwanda is a Scottish Charitable Incorporated Organisation which is governed by a constitution, consisting of a board of charity trustees and members, who are responsible for the running of the charity, which is a stand-alone charity.

Charity Trustees:

Board of Trustees

The Board of Trustees is responsible for the governance and strategy of Children of Rwanda. The Board is made up of 6 Trustees comprising a mix of skills and experience. The Trustees have full legal responsibility for the actions of Children of Rwanda. The Board meets four to five times a year and delegates day-to-day responsibility for the running of Children of Rwanda to the Chief Executive, Robbie Macmillan. Trustees act as advisors on business, and issues affecting the charity. All Trustees give their time freely and no trustee remuneration was paid during the year ended 31 January 2025.

CHILDREN OF RWANDA Trustee recruitment Trustee vacancies are advertised as necessary and Children of Rwanda may also approach individuals thought to have the appropriate skills and experience. New trustees spend time with the CEO as part of their induction to learn more about the organisation and understand how they can add value through expertise. On appointment, each trustee completes a declaration of interest which is held within a register of interests and updated annually. All conflicts of interests are actively managed during the course of all Children of Rwanda Trustee business through early identification of potential areas of conflict and taking artions where necessary to manage these. Charitable Purposes The charitsble aims of Children of Rwanda are to enable children and young people in Western Rwanda to access and benefit from an education. Summary ofachievements During this period of reporting. Children of Rwanda has: Provided school bursaries to 205 children. Provided health insurance to 1.025 individuals. Provided vocational school scholarships and equipment to 23 students Trained and supported 105 farniers to produce and sell oyster mushroom5. Provided 52 girls with a pack of 5 reusable sanitation pads. Delivered hygiene and sanitation workshops to all girls who received the pads.

CHILDREN OF RWANDA Our main programme continued successfully this year, with 205 families graduating after completing the full cycle. The programme supports frdmilies to move from being unable to afford school fees to achieving economic self-sufficiency. By combining income from climate-smart agriculture, access to capital through Savings groups. and short-term support via school and health bursaries. familie5 gain the breathing space needed to plan, save, and invest in their futures rather than live in constant crisis. Using the Progress Out of Poverty Index IPPI), we continue to track improvements among the families on our programme, comparing their situation before joining the programme and nine months after graduation. Results show clear progress.. fewer children missing school, more families with health insurance. increased home ownership. more kitchen gardens and livestock. and a substantial rise in monthly savings. Furthermore, building the climate resilience of small-holder farmers by enabling families to generate an income from a crop that will not be affected by the increasing effects of climate will have a profound and long-lasting impact. Plans forfuture period With strong evidence now demonstrating that our model creates lasting, meaningful impact. we are ready to expand and reach more families across Western Rwanda. Over the next year, our focus will be on strengthening financial resilience by enhancing our fundraising efforts and building sustainable reserves. Once these foundations are in place, we plan to increase the number of families supported through our programmes. At the same time, we will advance the next phase of our localisation strategy, working towards establishing Children of Rwanda (Rwandal as an independent, self-reliant organisation where local communities hold real decision-making power.

Good development partner

During this reporting period, Children of Rwanda received a Certificate of Appreciation from the Karongi District Government in recognition of our contribution to achieving universal health insurance coverage in the region. This marks our fourth district award, reaffirming our strong partnership with local authorities and our commitment to advancing both regional and national development goals.

The board has set a reserve target of 6 months operating costs to be progressively built up over the next reporting period.

Reserves policy Donated services Date oe

Aside from the time and services of the committee members and volunteers, CoR has received no donated services.

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28/10/2025
……… Chair
28/10/2025
……… Treasurer
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Financial Report for the 12 month-period ended 31 January 2025

This annual report will be for the period of the 1[st] of February 2024 until the 31[st] of January 2025.

Statement of Receipts and Payments for the year ended 31 January 2023

1 Feb 2024 1 Feb 2023 1 Feb 2022
- 31 Jan - 31 Jan - 31 Jan
2025 2024 2023
12 Months 12 Months 12 Months
Incoming resources
Voluntary income 1£29,646 £29,646 £32,532 £30,389
Total incoming resources £29,646 £32,532 £30,389

Resources expended
Fundraising costs £1,502 £1,555 £1,629
Charitable activities 2 £30,545 £34,000 £42,500
Total Resources expended £32,047 £35,555 £44,129
Total funds brought forward incl
designated funds
£2,420 £5,443 £19,198
Total funds carried forward £19 £2,420 £5,443

Notes to the accounts - for the year ended 31 January 2025

Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

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CHILDREN OF RWANDA Voluntary Income breokdown Donations and funds rnised l Feb 2024- 31 Jan 2025 l Feb 2023- 31 Jan 2024 12 Months 12 Months Grants £11.2(K) £15.309 £3.137 E14.860 £12.1 £3.325 £2.247 £32.532 Individual donatlOW15 Online (ampaigns Event5 Total Donations and funds rnised £29.646 2. Charitoble artivitie5 eXpendi￿re breakdown l Feb 2024- 31 Jan 2025 l Feb 2023- 31 Jan 2024 Education project Mushroom farming project Health insurance Reusable menstrual pad projert Vi)cation school projert Administration staff 5alarie5 Taxes, pension, expenses, maternity District development projects Savin8 8rotJps 15,959 4,741 3.234 1,789 1303 2.175 1,3(Xl 14,471 1.905 8,492 219 219 26 Totsl projert expenditure Date 2811012025 Chair 2811012025 Treasurer

APPENDIX 3 OSCR Scottth (hérity ReguL3tor Inde endent examlner's re rt on the accounts Report to thg Charty nwn8 trustgeslmembgrs of Childw of Rwanda Reglstered charity SC045260 number On the accounts of the charity for the period Period start date P￿71)￿ end date Mt 01 Y09f 2025 01 2024 31 Sot out on pag•s bern c4a&Jttlwd Rgspe¢tivg The tharrty's trustees are resp￿s1￿￿e preparatKm of th8 aCc￿nts in accordance responsibilities of ￿￿th the temis of the Chariti8s and Trustee InVeSt￿nt Iscouand) 2005 Act and the trustees and exarningr Charities A¢¢ounts (Scollandl Regulat¥￿$ 2(XJ8 (as amendedl. The tharity tnjstees cOn￿der that tho audtt requiremwt of Regulati￿ 10(1) (d) of Accounts Regulations does not awly. It is my reskKM)sibilrty to examine the accounts as required under section 44(1} {¢) of the Act and to stste whether particular matters have com& to my attention. Basis of indèpendènt My examinatsn k% carried C￿ in a¢)X￿￿nCe iih Regulati(￿ 11 of the 2(iJ6 AC￿Unts examiner's statèment Regulalmjns. An examinatM)n indudes a rew8w of the accounting records kept by the charity and a cc¥nparison of the accounts presented with th)se reccds. M also includes cC￿￿derat￿9n of any Unusu￿ iiems or disdosures in the accounts and seeks explanations frcxn the trustees conceming any such matters. The wocedures undertaken do not wovide all the evKlence that would b8 required in an a￿lt and. consequenly, I do not express an audit opinion on the view given by the aco)unts. Independent examiner's In the ￿Urse of my examination. no matter has o)me to my attention [other than Ihat statement disdos&J on the attaC￿j pagel ich gives me r&qSC￿b1e cause to believe that in any material respect the requirements: to keep acc￿nting records in a)￿ance section 44111 (al ofthe ￿ Ad and RegUlat￿n 4 of the 2C(16 Ac£4JJnts RegulatM)ns. and to prepare aco)urrts whith wtth the acC￿nting reccffds and comply with RegulatK)n 9 of the 2CI)6 Acx￿nts Re￿lat￿)nS have not been nrt or 2. to vthich. in my cpinTh. attentIc￿ shwld be dr￿Tr n order to enatAe a proper understandin of the accounts to be reached. Signed-: Name.. Relevant professional qualification{s} or body {If any).. 31110125 Address.. 'Pleas& d818tt Ihe wo￿8 kn Ihe br￿ts rfthgydD Trjt ap￿. ff Ihe ¢) 8FpY, set matters hav& c¥)m8 ts YOW 8ttenUon on th8 folbwing page. '" OSCR kn111 ￿pt dwJital ortyrd signatu￿8

APPENDIX 3 Disclosure section Only o)mplete rf the examiner rwds to highlight material prcolems. Glve here brfef detalls of any Items that the examlner wlshes to dlsclose