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2023-12-31-accounts

APPENDIX 1 oscr,- Period start date M￿th Period end dale Mot)th Day Y881 21122 31 07 20LI Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address Tree Of Life East Africa SC051127 l The Riverview. Edington Mill, Duns, Berwiekshire, Scotland. Postcode TD113LE Names of the charty trustees OD dale of approval of TTuslees' Annual Report Trustee name Office (rf any) Dates acted if not for whole year (or body) entitled to aiwint trustee (rf any D1rertorrrru￿et Trustee Trustee 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. if any. (for example. those who resigned part way through Ihe financial period) Structure, governance and management Type of governing document Trte ofLife East Africa i5 a Scottishclwitable Inco￿orated rganisation (SCIO 5itLgle-tiet Constitution). Trustee recruitment and appointment The Ixmrd D]ayat ally till￿ appoinl allype￿ll to be a charity trnstee- by F+7y of a resol￿10￿ passed by ￿￿jo￿ty at a 1K)￿d ￿eetillg. Objectives and activities Charttable purposes The aims of "Tm or Life East Afric" are to proiide a place of stability F4'here disabled people ate gii.ell i.￿allO￿al training alld the social skills needed to their lii.es arou1￿. By tskxn8 all I￿]IStiC approackn io the problexns disabih.ty (au5es in the dei"eloping countries and by pioiidlllg hIgh￿llaI1ty trainin8 lleeded skills. the projeci hopes to out confident Men and w0￿en yith ibe kno￿ledge to ￿￿ke a ￿tt]re for thellL5elNes ond the ability lo contrxbllte to Ixfe in ￿￿Iern4aY ZanzibariTanzania. Sumrnary of the main activities in relation to these objects To proiide disabled people hi￿￿ality i'￿allOn3] trainxnB to help to oi"ercoD]e the burdell of poi.erty ￿￿sed by a disability as well as the self- confidence io reinte8raie into the sociery of Tanzani&Zanzib2r by 81￿￿tt8 the op￿T￿ltieS to and nkHke their money.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Tree of life Eas1 Afriea is continuin8 the process of contactxn8 and u'orkills F+ith prospectii"e fill1d￿8 or?aoizatiolls to raise the required Jnoney for the bewnin8 of the cljarity's necessary work for the disabled conjtnlltiities in The Ch￿lty 15 siill ill discl￿10￿ with local businesses ate interested in our F4.0￿ ￿7th re8ards to settin8 w) a neTh'ork of en)ployers are ￿'Illin9 to proThide traintts F4"ILO hair colljpleted theit cout5e u"irtL a three-llM)llth post- traix]in8 trial ￿1th the p)ssibi]iry of fid1-t1n￿ en4)lOYn￿lt as well as businesses people to be mellt0￿ ILOFI" giiE guidallce to traiuees that wish to stan-w) their small business. Financial review Brief statement of the chariWs policy on reserves Tree of lif¢ Easi Africa"s policy on resen'¢s is that ihe ¢lwity's financial re5en.es are held separdtely ￿rythin the UK clwity bank accoullt. The charity will keep a of capital in reseThE. Tbis wcentsse is still to be decided w by ihe tsustees at a board nkeiing. The fujancial reserkt not be used uoless there is all emergellcy and n]ust be awd upon by a i.oie by the trLtsiee5. Details of any deficit Donated facilities and services {rf any) Not applicable atthis tin

APPENDIX 1 Other optional information Resrettably. the clwity has been held in our WO￿ by a I￿lety of prob1ell￿ such as fJndin8 fulldin8 or8anizations that are willing proiidt fund5 to a ￿e￿.]Y established Ch￿lty. Ei"en though the Ttustees hai"e tnany ye￿5 experience of ￿orkIn8 ill East Afriea. Durin8 tbis troubled Peri￿ bas exacert>ated by a World￿llde finieal slutw) and a UK C05t of Liiing CtiSi5 that is blighiing llLOSt chatities and io the ongoing ptoblem5 thai haTr"e caused by the curra]t Wars and insecurity affectin8 e￿"eryb(dY"S life at this lill￿. Declaration The trustees declare that they have approved the Iruslees. report above. Signed on behalf of the chari s trustees Signaturels} Full namels} Position (e.g. Chair} Directorrrrustee Trustee Date 1710412024 1210412024

Signed accounts Statement of Receipts and Payments for the year ended 31/07/2023

Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
Signed accounts
Statement of Receipts and Payments for the year ended 31/07/2023
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Unrestricted Funds Reserves Funds Year ended
30/04/2023
Period
Ended
31/07/2022
Receipts £0 £0 £0 £0
Donations £0 £0 £0 £0
Grants £0 £0 £0 £0
Fundraising £0 £0 £0 £0
Bank interest £0 £0 £0 £0
Receipts
from charitable activities
£0 £0 £0 £0
Total receipts £0 £0 £0 £0
Payments £0 £0 £0 £0
Fundraising costs £0 £0 £0 £0
Cost of charitable activities £0 £0 £0 £0
Governance costs £0 £0 £0 £0
Purchase of equipment £0 £0 £0 £0
Total payments £0 £0 £0 £0
Surplus/(Deficit) for the year £0 £0 £0 £0
Transfers between funds £0 £0 £0 £0
Surplus/(Deficit) for the year £0 £0 £0 £0

Signed accounts Page 1 of 4

Statement of Balances - As of 31/07/2023
Unrestricted
Funds
Reserves
Funds
Total
2023
Total 2022
Opening cash at bank and in hand £0 £0 £0 £0
Surplus/(Deficit) for the year £0 £0 £0 £0
Closing cash at bank and in hand £0 £0 £0 £0
Bank and Cash Balances £0 £0 £0 £0
Bank deposit account £0 £0 £0 £0
Savings account £0 £0 £0 £0
Other assets - unrestricted fund £0 £0 £0 £0
training equipment (estimated
value)
£0 £0 £0 £0
Fees due to be received £0 £0 £0 £0
Liabilities (unrestricted fund) £0 £0 £0 £0
PAYE £0 £0 £0 £0

Signed accounts Page 2 of 4

Notes to the accounts - for the year ended 31/07/2023

1 Basis of accounting

These accounts 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)

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the Objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running Of the charity.

Reserves funds may only be used for specific purposes. will not be used unless there is an emergency and must be agreed upon by a vote by the Trustees.

3 Funding of charity Tree Of Life East Africa up till this time

All expenses used for start-up of the charity have been covered by the director personally and will not be required to be paid back at any time by the charity.

4 Donations

Unrestricted Reserves Total Total 2022
Funds Funds 2023
Public cash donations £0 £0 £0 £0
Funds raised by charity from local events £0 £0 £0 £0
£0 £0 £0 £0
5 Grants received
Unrestricted Reserves Total Total 2022
Funds Funds 2023
£0 £0 £0 £0

Signed accounts Page 3 of 4

6 Cost of charitable activities

6 Cost of charitable activities 6 Cost of charitable activities 6 Cost of charitable activities 6 Cost of charitable activities 6 Cost of charitable activities 6 Cost of charitable activities 6 Cost of charitable activities
Unrestricted
Funds
Reserves
Funds
Total
2023
Total
2022
Wages and national
insurance
£0 £0 £0 £0
Rents £0 £0 £0 £0
Volunteer local livingallowance £0 £0 £0 £0
Fuel £0 £0 £0 £0
Insurance £0 £0 £0 £0
Postage,stationeryandphone £0 £0 £0 £0
Other emergences outings £0 £0 £0 £0
7 Governance costs
Unrestricted
Funds
Reserves
Funds
Total
2023
Total
2022
Independent examiner's fee £0 £0 £0 £0
8 Transfers between UK bank account to Tanzania account
£0 £0 £0 £0
£0 £0 £0 £0

The trustees declare that they have approved the Statement of Receipts and Payments above. Signed on behalf of the charity’s trustees.

Signature(s)
Full name(s)
Position (e.g.
Director/Trustee
Director/Trustee Trustee Trustee
Date 17/04/2024 12/04/2024 15/04/2024

Signed accounts Page 4 of 4

APPENDIX 3

Independent examiner’s report on the accounts V2
Report to the Charity name
trustees/members of Tree Of Life East Africa
Registered charity
number
SC051127
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
08
2022
To
31
07
2023
Set out on pages (remember to include the page
numbers of additional sheets)
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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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
examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

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

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
n in order to enable a proper
Signed 30/04/2024
Name
Relevant professiona
qualification(s) or bod
(if any)
Address: Doyle AccountancyLtd
30 North Street
Duns
TD11 3AP

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Only complets if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose