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2025-09-30-accounts

Projects Uganda

www.rockprojectsuganda.org

Trustees Annual Report

For the Year Ended 30 September 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

CHARITY NAME Rock Projects Uganda

CHARITY NUMBER SC047717

ADDRESS

12 Crosshill Road, Lenzie, Glasgow, G66 5DA

CURRENT TRUSTEES

NO OTHER TRUSTEES SERVED DURING THE YEAR

INDEPENDENT EXAMINER

Rock Projects Uganda www.rockprojectsuganda.org

SCIO Registration No. SC047717

Rock Projects Uganda

www.rockprojectsuganda.org

STRUCTURE GOVERNANCE AND MANAGEMENT

CONSTITUTION

The charity is a Scottish Charitable Incorporated Organisation governed by its constitution which was adopted in September 2017. The Organisation was granted charitable status by OSCR on 7 September 2017.

APPOINTMENT OF TRUSTEES

The membership, all of whom are volunteers, have all either visited or have plans in place to visit Uganda and have personal associations with and a passion for this work in both Busiika and Kitetikka.

Trustees are elected at the Annual General Meeting. Under the constitution there must be a minimum of five and not more than ten elected trustees.

MANAGEMENT

As trustees they are aware of their roles and responsibilities within the charity organisation, and also, more importantly, with regards the care and development of the children and vulnerable adults supported by the charity.

OBJECTIVES AND ACTIVITIES

CHARITABLE PURPOSES

The charity’s key objectives are as follows:

ACTIVITIES

Our main focus is on raising funds to enable new and existing projects to run and raising awareness in the UK of the needs in Uganda. As in previous years our main fundraising activity during the year was participation in Kiltwalks. The trustees are extremely grateful to the many supporters who took part in these Kiltwalks and raised such a fantastic amount for the charity. The RPU Christmas Craft Fayre was a held once again and we thank all those who contributed to making this such a successful fundraising event.

ACHIEVEMENTS AND PERFORMANCE

SCIO Registration No. SC047717 Rock Projects Uganda www.rockprojectsuganda.org

Rock Projects Uganda

www.rockprojectsuganda.org

The charity financially supports the building and development of the nursery, primary and secondary schools in both Busiika and Kitetikka. Additionally financial support is provided for the ongoing building work and maintenance of all premises, basic medical needs for the children, provision of a daily meal for the children, whilst supporting the teachers too with the provision of school materials. The clinic facility completed in 2020 at Busiika continues to provide a vital service contributing to the health and wellbeing of the local community.

FINANCIAL REVIEW

The financial activity of the charity is reported in the Receipts and Payments Account. The income of the charity is derived from donations and fund raising activities; during the year £167,865 (2024 £90,373) was generated from these sources.

During the year £163,145 (2024 £96,438) was remitted to Uganda to be applied to the local projects as described in the achievements report. Total expenditure in the year amounted to £164,783 (2024 £97,062) leaving a surplus for the year of £3,082 (2024 deficit £6,689) which is added to reserves.

At the end of the year the reserves held in the general fund, which is unrestricted, amounted to £19,351 (2024 £16,269) ; these reserves are carried forward to be applied to the purposes of the charity in future periods.

RESERVES POLICY

Financial reserves will be kept at a minimum to ensure all funds received are put to best use in pursuit of the aims of the charity, however a nominal balance will be maintained in case of emergency situations within the charity.

PLANS FOR FUTURE PERIODS

The trustees will continue to work closely with those based locally in Uganda responsible for the ongoing development of the school campuses in both Busiika and Kitetikka, and also the development of local churches in these areas too.

Approved by the trustees on 3 February 2026 and signed on their behalf by;

Chairperson

Rock Projects Uganda www.rockprojectsuganda.org

SCIO Registration No. SC047717

ROCK PROJECTS UGANDA SCOTTISH CHARITY NUMBER : SC047717

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 30 SEPTEMBER 2025

2025 2024
£ £ £ £
RECEIPTS
Gifts and donations 130,236 69,981
Income tax recovered 22,841 9,515
Fundraising proceeds 14,788 10,877
Grants received 0 0
Other income 0 0
____ ____
TOTAL RECEIPTS 167,865 90,373
____ ____
PAYMENTS
Charitable activities 164,022 96,438
Fundraising outlays 216 216
Administration expenses 350 228
Governance costs 195 180
Gifts and grants made 0 0
Other operating expenses 0 0
____ ____
TOTAL PAYMENTS 164,783 97,062
____ ____
NET SURPLUS / DEFICIT FOR PERIOD 3,082 -6,689
========= =========

All funds are unrestricted and held in the general fund for application to the purposes of the charity

The accompanying notes form an integral part of these accounts.

ROCK PROJECTS UGANDA SCOTTISH CHARITY NUMBER : SC047717

STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2025

2025 2024
£ £
FUNDS RECONCILIATION
Opening cash at bank and in hand 16,269 22,958
Surplus / deficit for period 3,082 -6,689
____ ____
Closing cash at bank and in hand 19,351 16,269
========= =========
BANK AND CASH BALANCES
Bank Current Account 19,351 16,269
Cash in hand 0 0
____ ____
19,351 16,269
========= =========
OTHER ASSETS
Gift Aid accrued on donations at period end 14,145 8,427
____ ____
14,145 8,427
========= =========

All funds are unrestricted and held in the general fund for application to the purposes of the charity. The charity had no liabilities or capital commitments at the year end.

The accompanying notes form an integral part of these accounts.

Approved by the trustees and signed on their behalf by ;

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Chairperson 3 February 2026

ROCK PROJECTS UGANDA SCOTTISH CHARITY NUMBER : SC047717

NOTES TO THE ACCOUNTS

YEAR TO 30 SEPTEMBER 2025

1. BASIS OF ACCOUNTING

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

2. NATURE AND PURPOSE OF FUNDS

The general fund is unrestricted and is held for the ongoing aims and activities of the charity. There are no funds held by the Trustees which are deemed to be restricted.

3. RELATED PARTY TRANSACTIONS

No Trustees or any connected persons received any remuneration during the year or reclaimed any out of pocket expenses.

The charity received unrestricted donations from trustees and their related parties during the period of £70,459 (2024 £30,300).

4. CAPITAL COMMITMENTS

There were no significant capital commitments, contracted or authorised but not contracted, at 30 September 2025 (2024 nil).

5. CHARITABLE GRANTS

During the year the charity remitted to Uganda grants of £163,145 (2024 £96,438)

to futher the charitable objectives of the organisation. These funds are applied to building developments at the nursery, clinic, primary and secondary schools in both Busiika and Kitetikka, Uganda.

Additionally financial support is provided for the ongoing maintenance of all premises, basic medical needs for the children and provision of a daily meal for the children, whilst supporting the teachers too with the provision of school resources.

ROCK PROJECTS UGANDA SCOTTISH CHARITY NUMBER : SC047717

INDEPENDENT EXAMINER’S REPORT

YEAR TO 30 SEPTEMBER 2025

Independent Examiner’s Report to the Trustees of Rock Projects Uganda

I report on the financial accounts of Rock Projects Uganda for the year to 30 September 2025 which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of The Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 regulations). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 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 Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 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 accounts, 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;

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep proper accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006Regulations have not been met, or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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3 February 2026