2025-03-31-accounts

MTENDE COMMUNITY PROJECT SCIO

Scottish Charity No. – SC049634

Annual Report and Financial Statements For the period 1 April 2024 to 31 March 2025

Voluntary Action East Renfrewshire SCIO

Registered Number : SC028103

Registered Charity Number: SC049634

Mtende Community Project SCIO Contents of the Financial Statements For the Year Ended 31 March 2025

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	Page
Report of the Trustees	3 to 6
Report of Independent Examiner	7
Statement of Receipt and Payments	8
Statement of Balances	9
Notes to the Accounts	10
Analysis of Payment and Receipts	11
Breakdown of unrestricted funds	12
Breakdown of restricted funds	13

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Registered Charity Number: SC049634

Trustees’ Annual Report

For the year ended 31 March 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the period 1[st] April 2024 to their year ended 31 March 2025. The legal and administrative information on page 1 forms part of this report.

Reference and Administrative Information

Charity name Mtende Community Project

Charity no SC049634

Registered Address

Current Trustees

Bankers Bank of Scotland PO Box 1000 BX2 1LB

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Registered Charity Number: SC049634

Trustees

The committee members of the charity are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

Structure, Governance and Management

Governing Document

Mtende Community Project is a SCIO, governed by its constitution.

Recruitment and Appointment of Trustees

New Trustees are invited to join the Board at the request of all serving Trustees. New Trustees are chosen for and assigned to a specific task within the charity. All Trustees take policy decisions at regular Trustees’ meetings.

Trustees Remuneration

No Trustees received any remuneration during the year. No expenses were reimbursed to Trustees. There were no related parties.

Objectives and Activities

The organisations purposes are:-

• The prevention or relief of poverty – by working with local communities in northern Malawi to facilitate the development of strategies designed to raise income for the communities which they can apply to their needs; by providing pigs and goats to needy families to breed and sell. This is also a pass on programme; by sending donated goods from Scotland to meet specific and general needs. By funding Agribusinesses for groups in various villages.

• The advancement of education – by paying school fees for secondary school students and paying fees for some college courses; by building and renovating Community Based Children’s Centres and School Blocks and providing teaching and learning materials; by providing school materials and library books for primary and secondary schools.

• The advancement of public participation in sport – by providing football kit, footballs, netballs, sports tops, netball stands

• The advancement of health – by drilling new boreholes and repairing broken boreholes to ensure clean, safe water; by providing a feeding programme for 2 nurseries and feeding Street Kids 3 times per week.

Achievements and Performance

The charity was established on 23[rd] September 2019 as a Scottish Charitable Incorporated Organisation.

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Registered Charity Number: SC049634

During the year under review, we:

• Sponsored 71 students at Ekwendeni Community Day Secondary School and Msiki Secondary School, provided them with all the materials they needed for school including some uniform items, stationery, soap and a solar lamp.

• Completed a partly built classroom block at Ngazi Primary School with iron roof sheets, plastered walls, laid floor and painted blackboards.

• Built a toilet block at Kaliholo Primary School and build a toilet block with girls changing room and Msiki Community Day Secondary School.

• Funded the drilling of a borehole in Emazinyeni

• Provided 34 pigs for people to breed. This is a pass on programme and one piglet from the first litter will be passed to someone else. 6 pigs were passed on to other beneficiaries during the year.

• Provided funding for Kaweche Primary school to put glass in their windows to allow them to have computers.

• Set up a group of elderly ladies in a soap making business

• Sent boxes by container from Scotland:- clothes, shoes, blankets, football strips, footballs, nursery materials and toys, tools, sewing machines and wheelchairs.

• 1 goat was provided and 4 were passed on to beneficiaries

• Sanitary pads – the pads are provided free to girls in the various primary schools and secondary schools to ensure that they do not miss several days of school each month. Our tailor, Sarah Banda makes 200 pads per month and she is earning a salary to provide for her family.

• Provided food packs to 20 needy families

• Provided 65 solar lamps to school students who do not have electricity

• Provided cooking pots, cups and plates to needy families.

• Provided watering cans, seeds and pesticides to 13 Agribusinesses with 15 people in each group.

• Provided funding for 12 young people to learn plumbing, 16 to learn tailoring, 12 to learn carpentry, 14 to learn Electrical Installation and 5 to learn Cosmetology.

• Provided funding for 2 young men to learn to drive

• Provided funding for a young man to study Clinical Medicine and for another to study nursing.

• Provided porridge every week day for the children at 2 nurseries.

• Provided 20 desks to schools

• Provided chalk and other school materials to 6 primary schools

• Continued feeding programme for street kids 3 times per week. They play games, receive counselling, can have a shower and get their clothes washed.

• Bought 2 bicycles for use by our volunteers in Malawi

Financial Review

The main source of funding is donations. We received 4 large donations from Trust Funds totalling £8,300 which allowed us to provide 44 youths with vocational training courses, drill a borehole, build school toilets and complete a classroom block. During the period we received donations of £23,820, some of which were gift aided. The surplus from the period 1[st] April 2024 to 31st March 2025 was £2027.

We have no concern regarding reserves being required as we only spend the funds donated or raised.

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Registered Charity Number: SC049634

Statement As To Disclosure of Information To Independent Examiner

So far as the Trustees are aware, there is no relevant information of which the Independent Examiner is unaware.

Independent Examiner

Independent Examiner, Linda McCullagh BA will be proposed for re-appointment at the forthcoming Annual General Meeting.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature

Full name

----- Start of picture text -----
Position(e.g. Chair)
Chair
Date
8/8/25
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Registered Charity Number: SC049634

Report of the Independent Examiner to the Trustees and Members Mtende Community Project SCIO

I have examined the financial statements of Mtende Community Project SCIO for the year ended 31 March 2025 on pages Six to Twelve.

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Mtende Community Project SCIO is a registered Scottish Charity; my examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the organisation 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 accounts.

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 accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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

Signed: Date: 8/8/25 Name: Address:

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Registered Charity Number: SC049634

Mtende Community Project SCIO Statement of Receipts and Payments For the Year Ended 31 March 2025

Receipts
	Unrestricted funds to nearest £	Restricted funds to nearest £	2025 Total funds current period to nearest £	2024 Total funds current period to nearest £
Donations	11,897	11,923	23,820	35,663
Grants	3,000	5,300	8,300
Gift Aid	3,677
Total receipts	18,574	17,223	35,797	35,663
Payments
Charitable activities	19,750	17,154	36,904	36,653
Totalpayments	19,750	17,154	36,904	36,653
Net receipts/(payments)	(1,178)	70	(1,107)	(990)
Transfer to/(from) funds
Surplus/(Deficit) for year	(1,178)	70	(1,107)	(990)

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Registered Charity Number: SC049634

Mtende Community Project SCIO Statement of Balances For the Year Ended 31 March 2025

	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period	Total last period
			To nearest £	To nearest £
Cash and bank balances at start of year	1,181	1,954	3,135	471
Surplus/(deficit) shown on receipts and payments account	(1,178)	70	(1,108)	2,664
Cash and bank balances at end of year	3	2,024	2,027	3,135

Signed by Fiona Gunning on behalf of all the trustees

Signature Print Name		Date of Approval
		8/8/25

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Registered Charity Number: SC049634

Mtende Community Project SCIO Notes to the accounts For the Year Ended 31 March 2025

1 Accounting Policies

a) Basis of preparation and assessment of going concern

The accounts (financial statements) 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)

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern for a period of at least twelve months from the date of the approval of the financial statements. Accordingly, the financial statements are prepared on a going concern basis.

b) Funds structure

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees received unrestricted funds of £18,440 in the financial year.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received £17,223 designated to meet school fees, school supplies and uniform, university fees, shipping expenses, environmental improvements, goats and pigs, solar lamps, electrical installation courses and poverty relief.

c) Tangible fixed assets

The charity currently hold no tangible fixed assets.

2 Legal Status

The charity in Scottish Charitable Incorporated Organisation SCIO governed by its constitution.

3 Related party transaction and trustee’s expenses and remuneration

During the year there were no related party transactions

No Trustees received expenses payments.

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Registered Charity Number: SC049634

Mtende Community Project SCIO Analysis of receipts and payments For the Year Ended 31 March 2025

1. Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
Individuals	7,724	11,923	19,647	18,040
Organisations	4,173	-	41,73	300
HMRC Gift Aid	3,677		3,677	3,764
Grants	3,000	5,300	8,300	10,170
Total	18,574	17,223	35,797	32,275
2. Gross receipts from other charitable activities
3. Payments relating directly to charitable activities
School Fees	0	2,237	2,237	2,162
University Fees/Further Education	5,002	1,270	6,271	2,088
Shipping	1,243	400	1,643	1,302
Pig/Goat Project	486	120	606	108
School Desks	0	0	0	5,082
School Materials	0	2,234	2,234	3,595
BuildingProject	3,574	0	3,574	3,443
Sanitary pad making	373	143	516	1,028
Ben Kalua - Salary/Gift	113	1,000	1,113	1,390
Christmas Project	0	1,870	1,870	816
Transport	161	0	161	74
Audit Fee	50	0	50	50
Sports Equipment	513	0	513	290
Agribusiness	869	200	1069	823
Electrical installation course	0	0	0	3085
Miscellaneous	456	0	456	574
Office Rent & Expenses	711	0	711	612
Motorbike and Fuel	165	84	249	219
Hunger Relief/Street Kids	1,457	940	2,397	1,556
Function – Fish Suppers	0	0	0	939
Chicken Project	0	0	0	276
Fertilizer Training	0	0	0	97
Gift for Volunteers	130	0	130	0
School Toilets	2,757	3,600	6,357	0
SoapMaking	363	0	363	0
Gifts for Students	445	255	700	0
Land Purchase	0	1,000	1,000	0
Registration	71	0	71	0
Borehole	811	1,800	2,611	0
Total	19,750	17,153	36,904	29,609

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Registered Charity Number: SC049634

Mtende Community Project SCIO Breakdown of unrestricted funds For the Year Ended 31 March 2025

Receipts		Total unrestricted funds	Total unrestricted funds lastperiod
Donations		11,763	4,413
Gift Aid		3,677	3,764
Grant		3,000	0
Total		18,440	8,177
Payments
University Fees/Further Education		5,002	710
Shipping		1,243	1,207
School Materials		0	247
BuildingProject		3,574	2,273
Sanitary padproject		373	778
Ben Kalua -Salary		113	1,390
Transport		161	74
Audit Fee		50	50
Pigs/Goats		486	0
Sports Equipment		513	290
Agribusiness		869	523
Electrical Installation courses		0	85
Miscellaneous		456	574
Office Rent & Expenses		711	612
Motorbike & Fuel		165	219
School Desks		0	82
Hunger relief/street kids		1,457	715
Chicken Project		0	176
Fertilizer Training		0	97
Gift for volunteers		130	0
School Toilets		2,757	0
Soapmaking		363	0
Gifts for students		445	0
Registration		71	0
Borehole		811	0
Total		19,750	10,102

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Registered Charity Number: SC049634

Mtende Community Project SCIO Breakdown of restricted funds For the Year Ended 31 March 2025

Receipts		Total restricted funds	Total restricted funds lastperiod
Individuals		11,923	13,627
Organisations			300
Grants		5,300	10,170
Total		17,223	24,097
Payments
School Fees		2,237	2,,162
UniversityFees		1,270	1,378
School Materials		2,234	3,348
BuildingProject			1,170
Shipping		400	95
Pig/Goat Project		120	108
School Desks			5,000
BuildingProject			1,170
SanitaryPad Project		143	250
Agribusiness		200	300
Christmasproject		1,870	816
Electrical Installation courses		0	3,000
Ben Kalua		1,000	0
Hunger Relief/Street Kids		940	841
School Competitions		0	0
Function – Fish Suppers		0	939
Chicken Project		0	100
Motorbike repairs		84	0
School toilets		3,600	0
Gifts for students		255	0
Land Purchase		1,000	0
Borehole		1,800	0
Total		17,153	19,507

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Registered Charity Number: SC049634 14