Report of theTTh5tee5 Uu•dlted FIB*od SliteDwots for Ibe Ye•rE•d 30 N•veTrbtr2025 MaDD Judd Gordon Ltd Chartered Accountants 26 Lewis Strttt Stornoivay Isle of Lewis Hsi 2JF
GOD IS GOOD: AFRICA CollteDts ofthe FIDd Siatemeuts f•r tht Yer Ended 30 li•Vem1 2025 Report oftbe Trnste Jndepettdent Re StAltmMt of Flmanrl•l Artlvhl I•D¢t Shert l%•tes to the FloaDtknl terne 7 10 JO Dllled Statement of Fts•Dd•l A¢¢1
GOD IS GOOD: AFRICA Report orth Ttee5 Coi. the YeAr Ended 30 November 2025 The tsustees present their repon with the fwwicial sMtemenTS of the chariry for the year eaded 30 November 2025. The ees have adopted tbe provisions of AccouDting al Reponing by Cllarities: Statemeni of ReCOmmed Pradice applicable to charities preparing their acttuDts in accorda1C the Financial ReponiDg Siandard applicable in the UK and Republic of Irela[ IFRS 10?) (effective l Jalluary •0191. ObJe¢thpes AIDIS The objeciives and aims of God is Go(xl Africa (GIGA) are the prevention or relief of poverty. the aifvancement of retigioo alld the relief of those in need by rex50D of age. AU beaII disabiliry. fiDancial hardsbip or other dRsadvantage. The objectives wiu be met primarity by supporting Ligbthtll Selm1 io KitguttL UgaDda and ill neighbouring ale& GIGA fvlly provAdes ftir the educatiODal aDd social needs * the school. Scl)ool fees generatly mttt costs of t10y18 ieacbers which include salaries and meal& This Cothiuues ro be challeoging iti view of the povety Èn the area attd other culn]ral factws which meaD parents freqUelY withdraw their children forni educatiotL This situation bas been exacerbated by thePandenJic aod schools in Ugaod8 were closed forthe whole year. ACHIEVEMEL¥fs AI%TI PERFOILWCE CharflAble Rcthrflles The princip areas of expendimre wete the provision of food for pupils and staff io alleviate the hardship belug experienced iti Nortbern Uganda. This iocludes providing eggs nvice a week for puptls and a sack of maize for eacb of smff at the btgiDlliDg of each iernL Thi5 year 75V• of the perimeter wall was buili athd CCTV caEneTrs were iwgbt and itistalled. Electricity was CODDected io the nauonaj gnd aloDg with connection to the Solar patlels. Some repainting work was carried out and equipn)¢ was purchased. It was also possible io ¢ontillue POyiDg school fees for Vulneble children have tested Posilive with HIV. At bbbel Auwi Clinic YI ien thousand litre lank was &nsuiled OD a tower. A maierniry ll•rd bas been compleied wiib tiled floors, wash rooms and provided with delivery bed& weighing seales and an incubator. The laboratory seryice now has a complde blocd count tllachilles. This was llde possible witb the installaiion of air condilioDin8. The scholarsbip for one studeDt ai Africau Bible Universiry ID Kampala is also an anuual eAditi1[¢. FwidrAlslDg atthlttes The trnstees held a very successfvl Soup alld FIMldiDg event. The diarity received doDations tlwou8b the year as usual for llthich we are very grdtehl. - Painnvork forconjpletion of the P7 aud GP room Ligbthill Christian SctrL - Pur¢hase of Computers - Pur¢base of equipllmt forthe Isobel Amari Clioic in Kiigum a5 needs arise - Coutiuued provt5ion of food io alleviate the ljardsbip experiellced in NOrtIll Ugallda. - To wire the main buildiug and GP room at Ltsl PrioJAry School and to COJ)lle¢t these rTh)m5 lo nUiDS electricity. - To compleie the buildioB of the perImer wail at Ligbthill Ptimary School. iiCTURE, GOVEIL)ANCE MANAGEML%T Goi'ertylDg dornment The charity is controlled by ftis governtllg doCumt. a deed of trust and ¢on5titutes aa ullincorpornted cbariry. It was recognised as a S¢ottish Chariry ott ? August ?016. under the reference SC046758 and co0)nll¢td aciiviiies on 17 November ?OE6. Reglsteiyd chati. tsumber SC046758 Page I
Report of tbe Ttee5 for tbt YeAr Ended 30 NoTrember 2025 Prfnclpxl addM5 Lightcliffe Swordale Isle of Lewis HS2 OBP TIT5tees Kenoeth Jobn Macketizie Donald Alexandermacleod SeoDag Ma¢kiDnon Catherine Rose MwTay Catherille BeSS Torquil Macleod Catherille Slew Ian Bur8ess Catriona Mo¢leod Eltzabeth McGowan Mairfft MortiD Malilla Isobel Maclenna Cbair Treasurer Seerdttry IDdepettd*ttt knmltstr mar Judd GordoD Ltd Cbanered Accowitallts 16 Lewls Streei Stornoivay Isle of Lewis HSI 2JF STATE OF TRLSTEES, RESPONSIBILrrIES The trustees are responsible for prepariDg the Report of the TnleeS aod tbe fiDalleial statenTrenis iu accordauce with applÈ¢able law aud Uniied Kingdom Ac¢ouoiAng Stsndards (Ullited Kingdom Generally Accepied Attouniing Practice) xncludiug Firthoeial ReIDE Staodard 10? Tr Fitwiclal Reportin8 Sthndard appli¢•bie ill the iJK and Republic of Ireland". Cbariry law requlres tbe Ullsfees to prepare fUne191 statenwnis for each fth8llcial year. Under thai law. the tn]st¢es have elected to prepare the f8cial atelleDts An accordaoce ivitb United Kingdom Generally Accepted Accounting Prndice Iutiiied Kingdom AccowttiDg Siandards and appticable lawl. Under chariry law th¢ ttusrees must noi apptove the fuwla1 threments vniess they are satisfied thai thry give a tn and fair view of the slate of affairs of the cllarity and of the incoming resources and appli¢aiion of resoiwces. iticluding the iticome alld expendiiure. of the for that period. ID prepartng those fuwiciat ststemetti$. the trustees are reoulred to select suitsble aCCOUlliitig policies and then apply consisieMty: observe the and ptillciples ill the Charities SORP. Jnake judgements and esiimaies that are reasollable and pri]denL prepa the finaucial staiemeDts oll the goiDg coJKern basis uoiess it is inappropriate io presume tbai the ebarity will continue ID business. The tnEStee5 att responsible for keepittg pmper accouutiDg records whieb disclose with reasonable a¢curdCy at any iin the fiDaarial POSiiion of the chariry and to enable tbem lo eL8ure thai the fwalleiaj statements comply with the Clwilies and Tn]stee Investtnem (Scoiiand) Act ?005 and The Cbarities Accouuts {Scotiandl Regulations ?)6 las amended). They are also respou5ible for SafeI#[dIng the assets of the charity alld hence for tskiug reag)nable steps for the prevention aud deleciion of fravd and other irregulariiies. Page ?
GOD IS GOOD: AFRICA Report of th* Tnutees ror the Yr Ended30 Novffliber 21)25 Approv by order of the board of ttvsrees oll 24 Au8Ut 2026 mI $igtied on its bebalf by., Page 3
and T1 1Dvesl IScodaDdl Art 2005 •NI the Cb•riiies Accowity (Scotla) ReBUlati amend). The ¢baritys trUte5 CODSider the audit requir of IlMa> to (c) of the Rwlations does 4)pty. It is my le40bIlIty to examine the as required Sfftioo 44(IX¢l of the A¢1 io s orth rep•rt the evidence thai would b¢ requed ill audit. c(¥wenity I do wt express an OPiDiOO on the view Biveti by the accoun Attoullts Re8ulaiioD5: io prepAre 4¢counts wbi¢h xcord the XCrnlDtiDI Tffords aod K+ c<4Dply with Rewulaiioti 8 of the 2006 Accounts lie8ulaiio 121 10 iti nry tyilli •fteDtion be io +xder • o¥0ptrundei of the •ccowit¥ to be Th¢ lllsiiThllc of Cbartered Acwuowts of se1&1 26 Lewis Styeet StorDoway Isle of Lewis HSI 2JF 24 AU ?0
GOD JS GOOD: AFIUCA sttellt of FIDaDdl A¢tMtles r•T Ihe Ytr E•ded 30 Nthember 202S 30.11.25 Totsl 30.11.?4 Unrestricted Restricted Ne$ LYCOME AND LNDOWMLYfs FROM JDatitiJJs aDd legacies 18.580 18.580 21.862 L¥PL%lTuRE O Cb•rttblt i¢lMtles School fuDd 16.021 16.021 20.756 2559 2.559 1.106 RECONCILIATION OF FiINDS Tothl funds broug forward 5.351 5.351 4245 TOTAL FUNDS CARRIED FORWARD 7.910 7.910 5,351 Page S
Bln¢t S&eet 3• Ntheber 202$ 30.11.?5 30.11 •4 ToiaI Cash li ballk 7.910 7.910 5J51 7910 7.910 7JlO 7.910 5.351 NET ASSETS 7.910 7.910 $351 7.910 5J51 7.910 5JS1 d on its belif by:
GOD IS GOOD. AFRICA Iloles to the FIDandAI Sts¢emeMts tor the Yeai. EDded 301Iovembtr 2025 AccoiIKllNG PoLIs B•sls tsfprepArlD8 the thhaDelAI st•trments The fuwicial sthtements of the clwiry. which is a publi¢ benefit entity under FRS 102. have been prepared iti accordance with the Charilies SORP (FKS 102) 'Ac¢ouniin8 and ReportiDg by Cbarities.. Stsiemellt of Recommended Praciice applicabk to ChltieS preparing their occounts in #c¢ordallce with the Fit)allcial Reponitig Sthndard applicable ill the UK alld Republic of Ireland IFLS 1021 {effe¢iive l January 20191,. Fiuancial Reporting Standard 102 Tr Finou¢ihl Reporting Staodard applicable in the UK and Republic of Ireland and the Charities and Tnree Invesonent {S¢olld> Aci 2005. The fiDallciai smienknts hfft been prepared under the bistorical cosi convention. The presenlarioll Currency of the accouDis is Pound sterliti81£). The accounts are routtded io the Dearesi £1 FIDanclal iyiortlng s¢And*rd 102- reduced dtselomre ox•JDptloBs The clwity bos taken advautage of the following disclosure exemptions ill prepari t1 rmwlaA sthtemeDt4 as perniitted by FRS 102 The Financial Reportiog StaDd4rd applicable ill the UK aod Republic of Ireland,: the requiren)euis of Section 7 Stat¢meui of Casb Fl the requirement of paragraph 3.17(dl: tbe requirenmits of paro8r¥bs 11.4? 11.414. 11.45. 11.47. 11.48(aKiii}. 11.48(aXivl, I1.481bl and 11.481cl' the requiretneots of p¥aBrnplL8 12.26. 12.27, I2.2•1. 12.29(bl alld 12.?9k' the requiremertt of paraBrnpb 33.7. All income is recognised ill the Staiemetti of Fitwicial A¢iiviues Ollce the ¢lwity ba3 enti¢l¢melli to the li is probable that the iowlle will be rtteived and the attwt ¢an be measurtd reliably. Expeudllllre Liabilities are reco8nis¢d as expendiftwe 18 SOOD as there is • legal or constructive obltgftiion cotiwiittitig the cbariry to that expenditure. li is probable thai a transfer of economic benefits will be required ill settlemeDt and the amOnI of the obli88tion can be DaSured reliably. Expelldiftwe is accounted for on all ac¢rua15 basis and has been classified uuder hegdiugs that awegale all cost re141ed to tbe ¢ote80ry. Where costs ¢attDOt be dkrectiy allributed io particular beodings they have beeD all•ted io aciivilies on a basis coosisieni with the use of T•JAIIo The ¢lwiry is exenwt from lax on its clwithble aetivilies. Fuud OC¢OMDtth8 Unrestricied fimds call be used io cordanCe witb the chilable objeciAves ai the disereiioo of the tswrees. Restrirted fjJDds can ooly be used for particular Kestricted puws within the objects of the ¢lwity. RestrictiODS arise ii'hell specified by the donor or Th,hen fijnds raised for panicuIar restricted putposes. Funherexplanatioo of the nature and pufjkise of eacb fill is iucluded in the Jwles to the financial statemen PB8e 7
GOD IS GOOD: AFRICA to tht Flfyatsd St•tements- conthimed for the YeAr FJded 30 Noiellther 2025 DONATIONS IEGACILS 30.11.25 30.11.24 1&580 21.862 ended 30Novellkn 2024. There wete no 1¢¢$. eXpeSeS ld for the year ethjed 30 Noveats 20J? nor for the year eDded 30 Novemt¢r 20?4. Totsl Donations and legacies 21.862 21.86? School fimd 20.756 20.756 ET INCOME RECONCItJATION' OF FLry, DS Total fiwds bmu8bt fotward 4.245 4245 5J51 5J51 Net movement 30.11.?5 ITllrestrkted fimds SJ51 2559 7.910 TOTAL FUWDS 5J51 1559 7.910 cootiomed...
Notes to the Flmffjdal Staternents. tontloned for the Ye#r Elld 30 November 2025 UDIYslrtrted foods 18J80 (16.021) 1559 TOTAL FUNI)S 18.580 (1&0211 2.559 C•mprllves for nmemtnt Net 1.1223 JO.11.24 Utsrestrtrted taDds Genernl fuDd 4245 1.106 5J51 4245 5J51 eXttded iti fimds 21.862 (20.750) 1.106 TOTAL FUNDS 21.862 20.756) A ourelli year 12 wior ytr 12 combiDed posilioD is as fouows". Ntt Avement 1.12.23 30.11.25 UDiitrkted fuds 4245 3.665 7910 TOTAL FUs 4.245 3.665 7.910
Notes lo the Flts#•dal Statemt$- conthined ror Ihe Ymr End 30 Ytsyernber 2025 as follow5: expended ill fid$ Unresttlrttd fuds 40.442 136.777} 3.065 TOTAL FiJTh 40.44? (36.777) 3.665 Page io
GOD IS GOOD: AFRICA Detalled StteJllent ofFbban¢lal Artmdes for the Y Elld•d 30 Y41)vember 2025 30.11.25 30.11.24 Tal Untestricied Restricted DoDAlknns Aod leyeks 18.580 21J62 Tfjtsl mour¢ 18J80 18,$80 21A62 Cbrit*blt idmtl Buliding MatlaIS & resoutt Fotyj supplies S¢bool supplies Vulllerable individuats suppon 5.745 4.196 4.280 1.800 5.745 4.196 4.280 4.826 15.930 16.021 16.021 20.756 16.021 16.021 20.756 Net 2.559 2.559 1.106 This page does not fom] part of the lIlory fUwl&l smements Page 11