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 FI￿Dd￿ Siatemeuts
f•r tht Ye*r 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
D*l*lled Statement of Fts•Dd•l A¢¢1

GOD IS GOOD: AFRICA
Report orth* T￿￿tee5
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 ReCOmm￿ed Pradice
applicable to charities preparing their actt*uDts in accorda1￿C 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 Selm￿1 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 t￿￿10y1￿8
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 freqUe￿lY 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 Vulne￿ble 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 ll￿de possible witb the
installaiion of air condilioDin8.
The scholarsbip for one studeDt ai Africau Bible Universiry ID Kampala is also an anuual eA￿diti1[¢.
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 Sctr￿L
- 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 NOrtI￿ll Ugallda.
- To wire the main buildiug and GP room at L￿ts￿l￿ PrioJAry School and to COJ)lle¢t these rTh)m5 lo nUiDS electricity.
- To compleie the buildioB of the perIm￿er wail at Ligbthill Ptimary School.
iiCTURE, GOVEIL)ANCE MANAGEML%T
Goi'ertylDg dornment
The charity is controlled by ftis governtllg doCum￿t. 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)n￿ll¢td aciiviiies on 17
November ?OE6.
Reglsteiyd cha￿ti. tsumber
SC046758
Page I

Report of tbe T￿￿tee5
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 B￿￿eSS
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 Tn￿leeS aod tbe fiDalleial statenTrenis iu accordauce with
applÈ¢able law aud Uniied Kingdom Ac¢ouoiAng Stsndards (Ullited Kingdom Generally Accepied Attouniing Practice)
xncludiug Firthoeial Re￿IDE Staodard 10? Tr Fitwiclal Reportin8 Sthndard appli¢•bie ill the iJK and Republic of
Ireland".
Cbariry law requlres tbe Ullsfees to prepare fU￿ne191 statenwnis for each fth8llcial year. Under thai law. the tn]st¢es
have elected to prepare the f￿8￿cial ￿ate￿lleDts 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 fuw￿la1 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 Safe￿I#[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 Y￿r 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 T￿￿1￿ 1Dves￿l IScodaDdl Art 2005 •NI the Cb•riiies Accowity (Scotla￿) ReBUlati￿ amend￿). The
¢baritys trU￿te5 CODSider the audit requir￿ of I￿lMa> to (c) of the Rwlations does
4)pty. It is my le4￿0*bIlIty to examine the as required Sfftioo 44(IX¢l of the A¢1 io
s orth* rep•rt
the evidence thai would b¢ requ￿ed 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¥0ptrunde￿i￿ of the •ccowit¥ to be
Th¢ lllsiiThllc of Cbartered Acwuowts of se￿1&￿1
26 Lewis Styeet
StorDoway
Isle of Lewis
HSI 2JF
24 AU￿ ?0

GOD JS GOOD: AFIUCA
st*tell￿t of FIDaDd*l A¢tMtles
r•T Ihe Yt*r E•ded 30 Nthember 202S
30.11.25
Totsl
30.11.?4
Unrestricted Restricted
N￿e$
LYCOME AND LNDOWMLYfs FROM
JDatitiJJs aDd legacies
18.580
18.580
21.862
L¥PL%￿lTuRE O
Cb•rtt*blt 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

B*l*n¢t S&eet
3• Nthe*ber 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 bel*if by:

GOD IS GOOD. AFRICA
Iloles to the FIDandAI Sts¢emeMts
tor the Yeai. EDded 301Iovembtr 2025
AccoiIKllNG PoLI￿s
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 Ch￿ltieS 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 Tn￿ree Invesonent {S¢oll￿d> 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￿ rmw￿laA 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 amO￿nI of the obli88tion can be D￿aSured 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 ch￿ilable 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¢¢$. eXpe￿SeS ￿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•mp*r*llves for nmemtnt
Net
1.1223
JO.11.24
Utsrestrtrted taDds
Genernl fuDd
4245
1.106
5J51
4245
5J51
eX￿ttded iti fimds
21.862
(20.750)
1.106
TOTAL FUNDS
21.862
20.756)
A ourelli year 12 wior yt*r 12 combiDed posilioD is as fouows".
Ntt
A￿vement
1.12.23
30.11.25
UDi*itrkted fuds
4245
3.665
7910
TOTAL FU￿s
4.245
3.665
7.910

Notes lo the Flts#•dal Statem￿t$- conthined
ror Ihe Ymr End￿ 30 Ytsyernber 2025
as follow5:
expended
ill fi￿d$
Unresttlrttd fuds
40.442
136.777}
3.065
TOTAL FiJTh
40.44?
(36.777)
3.665
Page io

GOD IS GOOD: AFRICA
Detalled St*teJllent ofFbban¢lal Artmdes
for the Y￿￿ Elld•d 30 Y41)vember 2025
30.11.25
30.11.24
T￿al
Untestricied
Restricted
DoDAlknns Aod leyeks
18.580
21J62
Tfjtsl mour¢
18J80
18,$80
21A62
Cb*rit*blt idmtl
Buliding Mat￿laIS & 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 ￿lI￿lory fUw￿l&l smements
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