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← Cheka Child

2025-03-31-accounts

SCOTTISH CHARITY NUMBER SCOS0144

CHEKA CHILD SCIO

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS For the year ended 31 March 2025

Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF

www. mannjudd.co.uk

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CHEKA CHILD

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

Year ended 31 March 2025

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Trustees7 the year
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Contact address

ee

Website

www.chekachild.com

Governing document

Cheka Child is established by Constitution. It is a registered Scottish Charity, number SC050144.

Recruitment and appointment of Trustees

The Trustees have responsibility for the day to day management and control of the charity. The maximum number of trustees is seven and the minimum number is three. Trustees are recruited by the existing Trustees.

Charitable purposes

The objects of the charity are:

Cheka Child is a Scottish Charitable Incorporated Organisation. It works with an organisation of the same name, incorporated in Uganda. The UK-based charity seeks to raise funds in order to equip the Ugandan-based charity to further the UK’s charity’s objectives. The Ugandan organisation has the ability to raise and receive funds from other sources also.

Cheka Child is a Ugandan-led response to the compelling needs of vulnerable children in the community. Due to family breakdown, sickness and other forms of abject poverty, children are often unable to reach their full, God-given potential. Often there can be neglect and hopelessness.

The vision of Cheka Child is to transform the lives of these vulnerable children and to give them a hope for the future.

We do this by sponsoring community identified children, helping them access education and providing support and mentoring to both the children and their families.

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CHEKA CHILD

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

Year ended 31 March 2025

Activities and achievements

During the year under review the Trustees met regularly using Audio-Visual technology in order discuss the work of the Ugandan-based organisation and how best to support and encourage this prayerfully, pastorally, financially and practically.

Twelve grants were paid to the Ugandan-based charity during the year, to cover the following costs:

Financial systems

The trustees are very conscious of the importance of being able to demonstrate that funds transferred to Uganda are used according to the charity’s objectives. This is achieved through the following system:

  1. Requisition forms are prepared by the team in Uganda and sent to the UK charity for consideration and approval. These forms are signed by two members of the Ugandan team.

  2. The UK trustees approve the requisition forms either via email or on the WhatsApp group.

  3. The funds are transferred securely to Uganda through Equals Money, a financial services platform that specialises in international payments.

  4. The funds are received in a bank account with Equity Bank, under the name of Cheka Child Uganda Limited.

  5. As the funds are spent in Uganda, receipts are obtained. A sample of these are checked against the requisition forms on at least an annual basis by one of the UK trustees.

The charity has registered with HM Revenue & Customs for Gift Aid and made its first claim in April 2023. All Gift Aid recovered is allocated to the Unrestricted Fund of the charity, to support the administration costs of the Ugandan operation.

The charity has a policy of retaining 10% of all donations received for specific projects to support the administration costs of the Ugandan operation.

All administration costs of the UK operation are covered by the UK trustees.

Donations received for ongoing Child Sponsorship are a/located to the Unrestricted Fund because this is seen as the core work of the charity; where income is received specifically for one-off projects, this is allocated to the Restricted Fund, along with the associated expenditure.

CHEKA CHILD

3

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

Year cnded 3! March 2025

Trustee remuneration and expenses

The trustees received no remuneration or expenses in the period under review.

Reserves

There are no costs in the UK relating to the running of the charity and therefore the trustees have not yet established a reserves policy.

Approval

Approved by the Trustees and signed on their behalf

CHEKA CHILD

4

RECEIPTS AND PAYMENTS ACCOUNT

Year ended 3! March 2025

31% March 31" March
2025 2024
Unrestricted Restricted Total Total
£ £ £ £
RECEIPTS
Donations 20,473 12.295 32,768 25,014
Gift Aid recovered - - - 2,372
TOTAL RECEIPTS 20,473 12,295 32,768 27,386
PAYMENTS
Grantspaid toChekaChild Uganda 20,950 6,940 27,890 24,286
TOTAL PAYMENTS 20,950 6,940 27,890 24,286
Excessofreceiptsoverpayments foryear (477) 5,355 4,878 3,100
/ (Excess of payments over receipts for
year)

CHEKA CHILD

5

STATEMENT OF BALANCES As at 31 March 2025

31° March March 31% March
2025 2024
CASH ATBANK Unrestricted Restricted Total Total
£ £ £ £
Opening balances 6,970 - 6,970 3,870
Excess ofreceiptsoverpayments foryear (477) 5,355 4,878 3,100
/ (Excess of payments over receipts for
year)
Closing balances 6,493 5,355 11,848 6,970
Represented by:
Bank account balance 11,848 6,970
Closingbalances 11,848 6,970

Approved by the Trustees and signed on their behalf.

19 September 2025

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CHEKA CHILD

Independent Examiners’ Report to the Trustees of Cheka Child

I report on the accounts of the charity for the period ended 31 March 2025 which are set out on pages 4 and 5S.

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 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.

Basis of independent examiners’ statement

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 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 examiners’ statement

In the course of my examination, no matter has come to my attention.

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Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF
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