2026-03-31-accounts

MTENDE COMMUNITY PROJECT SCIO

Scottish Charity No. – SC049634

Annual Report and Financial Statements For the period 1 April 2024 to 31 March 2026

Voluntary Action East Renfrewshire SCIO Linda McCullagh BA 4D Rouken Glen Park, Thornliebank, East Renfrewshire, G46 7UG

Registered Number : SC028103

Registered Charity Number: SC049634

Mtende Community Project SCIO Contents of the Financial Statements For the Year Ended 31 March 2026

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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 2026

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 42 Lothian Drive, Clarkston, Glasgow, G76 7NB Current Trustees Fiona Gunning Sheila Grant Karen Nowak 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.

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Registered Charity Number: SC049634

Achievements and Performance

The charity was established on 23[rd] September 2019 as a Scottish Charitable Incorporated Organisation. During the year under review, we:

• Sponsored 79 students at Ekwendeni Community Day Secondary School and Msiki Secondary School, provided them with all the materials they needed for school including, stationery, soap and a solar lamp.

• Completed a partly built classroom block at Ngazi Primary School with windows, doors and painted inside and out.

• Built a toilet block with changing room at Engcongolweni Primary School.

• Completed a school kitchen and provided paint and labour to paint the roof of a classroom block at Engcongolweni Primary School .

• Repaired 2 boreholes and a shallow well.

• Provided 15 pigs for people to breed. This is a pass on programme and one piglet from the first litter will be passed to someone else. 13 pigs were passed on to other beneficiaries during the year.

• Renovated a classroom block at Kaweche Primary school.

• Sent boxes by container from Scotland:- clothes, shoes, blankets, football strips for 4 teams, footballs, nursery materials and toys, tools, sewing machines, reading glasses and wheelchairs.

• 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 400 pads per month and she is earning a salary to provide for her family.

• Provided food packs to 17 needy families

• Provided 29 solar lamps to school students who do not have electricity

• Provided cooking pots and blankets to needy elderly ladies.

• Provided watering cans, seeds and pesticides to 4 Agribusinesses with 15 people in each group.

• Provided funding for 25 young people to learn plumbing, 30 to learn tailoring, 25 to learn carpentry, 15 to learn Electrical Installation and 23 to learn Cosmetology.

• Provided work suits, safety boots and hard hats, backpacks and tools for some of our students.

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

• Provided porridge every week day for the children at 3 nurseries.

• Provided 127 desks and 30 teachers tables and chairs 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.

• Provided a donation to Msiki Secondary School to buy bricks and quarry stone for a library and admin block.

• Provided funding to repair the Thukutu Bridge

• Provided playground equipment to 3 nurseries

• Provided 10 bench seats for Ekwaiweni Health Centre

Financial Review

The main source of funding is donations. We received 5 large donations from Trust Funds totalling £14,900 which allowed us to provide 100 youths with vocational training courses, build school toilets and complete

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Registered Charity Number: SC049634

2 classroom blocks. During the period we received donations of £18,800, some of which were gift aided. The surplus from the period 1st April 2025 to 31st March 2026 was £176.

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

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

Fiona Gunning Full name Fiona Gunning Position(e.g. Chair) Chair Date 12/5/26

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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 2026 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: 12/5/26

Name: Linda McCullagh BA

Address: 60 Busby Road Clarkston East Renfrewshire G76 7AT

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Registered Charity Number: SC049634

Mtende Community Project SCIO Statement of Receipts and Payments For the Year Ended 31 March 2026

Receipts
	Unrestricted funds to nearest £	Restricted funds to nearest £	2026 Total funds current period to nearest £	2025 Total funds current period to nearest £
Donations	22,337	11,323	26,740	23,820
Grants				8,300
Gift Aid	3,234
Total receipts	22,572	13,323	36,895	35,797
Payments
Charitable activities	23,398	13,340	36,738	36,904
Totalpayments	23,398	13,340	36,738	36,904
Net receipts/(payments)	2,174	(2,017)	157	(1,107)
Transfer to/(from) funds
Surplus/(Deficit) for year	2,174	(2,017)	157	(1,107)

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Registered Charity Number: SC049634

Mtende Community Project SCIO Statement of Balances For the Year Ended 31 March 2026

	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	3	2,024	2,027	3,135
Surplus/(deficit) shown on receipts and payments account	2,174	(2,017))	157	(1,108)
Cash and bank balances at end of year	2,177	7	2,184	2,027

Signed by Fiona Gunning on behalf of all the trustees

Signature FionaGunning	Print Name Fiona Gunning	Date of Approval
FionaGunning	Fiona Gunning	12/5/26

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Registered Charity Number: SC049634

Mtende Community Project SCIO Notes to the accounts For the Year Ended 31 March 2026

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 £25,571 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 £11,323 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 2026

1. Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to the nearest £
Individuals	7,437	11,323	18,760	19,647
Organisations	14,900	-	14,900	41,73
HMRC Gift Aid	3,234		3,234	3,677
Grants				8,300
Total	25,571	11,323	36,894	35,797
2. Gross receipts from other charitable activities
3. Payments relating directly to charitable activities
School Fees	2,132	0	2.132	2,237
Further Education fees	6,633	0	6,633	6,271
Shipping	1,726	0	1,726	1,643
Pig/Goat Project	0	35	35	606
School Desks	0	1,721	1,721	0
School Materials	0	3,483	3,483	2,234
BuildingProject				3,574
Sanitary pad making	0	622	622	516
Ben Kalua – Salary/Gift	989	0	989	1,113
Christmas Project				1,870
Transport	261	0	261	161
Audit Fee	70	0	70	50
Sports Equipment	0	276	276	513
Agribusiness	645	0	645	1069
Street Kids	0	1,691	1691	0
Miscellaneous		49		456
Office Rent & Expenses	280	0	280	711
Motorbike and Fuel	163	137	300	249
Hunger Relief/Street Kids	87	0	87	2,397
School Block	6,630	1029	7,659	0
Banners	142	0	142	0
Health Centre	0	199	199	0
Gift for Volunteers	0	85	85	130
School Toilets	3,284	0	3,284	6,357
SoapMaking				363
Gifts for Students	241	0	241	700
Land Purchase	0	0		1,000
Registration	105	0	105	71
Borehole				2,611
Misiki CDSS	0	120	120	0
Christmasproject	0	1,604	1,604	0
Bank Charges	10	0	10	0
Given Crafts	0	175	175	0
Repairs	0	1,408	1,408	0
NurseyEquipment	0	706	706
Total	23,398	13,340	36,738	36,904

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Registered Charity Number: SC049634

Mtende Community Project SCIO Breakdown of unrestricted funds For the Year Ended 31 March 2026

Receipts		Total unrestricted funds	Total unrestricted funds lastperiod
Donations		22,337	11,763
Gift Aid		3,234	3,677
Grant			3,000
Total		25,571	18,440
Payments
University Fees/Further Education		6,633	5,002
Shipping		1,726	1,243
School Materials			0
BuildingProject			3,574
Sanitary padproject			373
Ben Kalua -Salary		989	113
Transport		261	161
Audit Fee		70	50
Pigs/Goats			486
Sports Equipment			513
Agribusiness		645	869
School Block		6,630	0
Miscellaneous			456
Office Rent & Expenses		280	711
Motorbike & Fuel		163	165
School Desks			0
Hunger relief/street kids		87	1,457
Chicken Project			0
Fertilizer Training			0
Gift for volunteers			130
School Toilets		3,284	2,757
Soapmaking			363
Gifts for students		241	445
Registration		105	71
Borehole			811
Banners		142	0
Bank Charges		10	0
Total		23,398	19,750

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Registered Charity Number: SC049634

Mtende Community Project SCIO Breakdown of restricted funds For the Year Ended 31 March 2026

Receipts		Total restricted funds	Total restricted funds lastperiod
Individuals		11,323	11,923
Organisations
Grants			5,300
Total		11,323	17,223
Payments
School Fees			2,237
UniversityFees			1,270
School Materials		3,483	2,234
BuildingProject
Shipping			400
Pig/Goat Project		35	120
School Desks		1,721
BuildingProject
SanitaryPad Project		622	143
Agribusiness			200
Christmasproject		1,604	1,870
Sports equipment		276	0
Ben Kalua			1,000
Hunger Relief			940
Street Kids		1,691	0
MIsc		49	0
School block		1029	0
Health Cebtre		199
Motorbike repairs		137	84
School toilets			3,600
Gifts for students			255
Gifts for Volunteers		85	0
Misiki CDSS		120	0
Land Purchase			1,000
Given Crafts		175
Repairs		1,408
NurseyEquipment		706
Borehole			1,800
Total		13,340	17,153

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