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, Nuj ye xxxve'N Excx kX w' , , x:, - Charity Commission

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,,js,-s%s-'%.s*>b V2 = >ç Xx 4 klr ?t>*>*> Vkx x %k htx dhNSANSA' Nx x x4 ItN?NIk k/ x * Nqx jN jx Nx xNk Ax ktV NkNkN?N k Z hj *' x' % XNN h> & %>*>? N4 Yx NkN?NC N> qtNkNl j Ni N.Nk Xx T k/ N)SP qk 'k **M x < NFN?NZ Yt x7 Xw %*NA xXx<br />

Com pany Registration Num ber 2952594<br />

<strong>Charity</strong> Registration Num ber 1040271<br />

li1j' : % 13 VX' x'<br />

x V * v# x.sktak k x NPX + t xexqx<br />

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DEVELO PMENT SERVICES<br />

Sharing Klowfeçfge. Buifdînu Lîves.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 1 -<br />

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Dear Supporters<br />

In presenting to you the Trustees' Report and<br />

Financial Statem ent for the <strong>ye</strong>ar 2008/2009,<br />

I hope that you are as encouraged as I am .<br />

W ith so m any hum an tragedies w orldw ide, it<br />

is good to know that som e people are caring<br />

for others, how ever far aw ay. You, our<br />

supporters, are those people. UDS has the<br />

privilege of translating your caring into<br />

realities 'on the ground', through a dedicated<br />

and reliable team in Uganda.<br />

The situation in Uganda rem ains dynam ic.<br />

Population grow th is one of the highest in the<br />

w orld - 50% of the population is under 14<br />

struggling to catch up. Clim ate change is bringing<br />

both alternately - to m any areas. These can ruin<br />

75% of the population rely for survival .<br />

+>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>YYYYYYYYYYYYYYYuN<br />

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C O N TEN TS<br />

TRUSTEES'ANNUAL REPORT<br />

Reference and Adm inistrative Inform ation<br />

G overnance and M anagem ent<br />

Activity, M ission and Values<br />

Public Benefit<br />

Achievem ents in Uganda<br />

Stories from Uganda<br />

Sharing Know ledge, Building Lives<br />

Achievem ents in UK<br />

Plans for the Future<br />

Financial Review<br />

FINANCIA L STATEM ENTS<br />

Independent Exam iner's Report<br />

Statem ent of Financial Activity<br />

Balance Sheet<br />

Notes to the Financial Statem ents<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 3 -<br />

4<br />

6<br />

8<br />

12<br />

17<br />

18<br />

19<br />

21<br />

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23


k $ . Vxk. $. '. k o: yx'z xx qs Xtc<br />

Ksuc. xk'x - x- o*s hk xh l ,.% k o: pk%- x Ntw kx x- -%t.- x-<br />

'q.j - + k x-xs sy x hk,<br />

The trustees, w ho are also Directors for the purposes of the Com panies<br />

Act, present their report and the unaudited financial statem ents of the<br />

charity for the <strong>ye</strong>ar ended 31 July 2009.<br />

N VN x ' Y x n j x N j x Vjx N Nj R Nx x < VN$v Y y% V N$ X% Nx x /' FXX %j . x k' F Ns . 4$ Ny '$.% v $.% VXNX XNs X IV% Ns u NY X Y VK N t l x YN 1 N NX. X s X Kxn s x x x v . x x x a x x P.V j N j k j . xW NX %$ x t a V1 XY x Nk V%<br />

Uganda Developm ent Services w as registered w ith the <strong>Charity</strong><br />

Com m ission on 18 August 1994. Its charity registration num ber is<br />

1040271. It is also registered as a<br />

2952594.<br />

com pany w ith com pany num ber<br />

The address of the principal office and the registered office of the<br />

com pany is:<br />

Garrick House, 161, High Street, Ham pton Hill, M iddlesex, TW 12 1NG<br />

The trustees at the date of this report are as fo low s:<br />

M r Roy de Boise<br />

Dr John Maitland<br />

M r John Nattrass<br />

M iss Helen Conacher<br />

M r Ian Sanderson<br />

M r Robin Shaw <strong>ye</strong>r<br />

M r Mark Sheard<br />

M iss Helen Conacher was appointed a Board Mem ber in Septem ber 2009.<br />

M iss Rebecca Reidy resigned from the Board in Septem ber 2009.<br />

Independent Exam iners<br />

Bankers<br />

Bram w e l Morris<br />

133 Albert Road<br />

W idnes<br />

Cheshire, W A8 6LB<br />

NatW est<br />

117 Main Street<br />

Frodsham , W A6 7AG<br />

CAF Bank (Charities Aid Foundation)<br />

25 Kings Hill Avenue<br />

King's Hil<br />

W est Ma ling<br />

Kent M E19 4TA<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 4 -


X ex ex Y Y x V .t' N xv M' % xay X j s A j .Y ykv$. qxN hs Ns UN j X. x*xh x xu tx- QxX aGN XxN hs Ns UN j kN %&xè Nx'c j k 'S.'A t . FNX iq'k N Xt N VN 9 >% k'h Vx e'k'q sm VNZ XNj N . .a * Ny %m- VNXIN Nj N. yN ') qsv j<br />

x x% xx xx s x x x<br />

Uganda Development Services ('UDS') is constituted by Memorandum<br />

I f Association dated July 19th 1994 . The Board of Directors<br />

and Artic es o<br />

(also acting as Trustees) is defined as chairm an, vice-chairman, treasurer<br />

and as m any others as the m em bers determ ine. Since the charity w as<br />

established, new trustees have been identified w ho are supportive of the<br />

objects of the charity and the welfare of the people of Uganda and who<br />

have the skils and experience necessary to m eet the charity's needs.<br />

They are appointed by a m eeting of the m em bers. The trustees have<br />

drawn up job descriptions for those trustees with specific responsibilities.<br />

The trustees are responsible for contro ling the charity's m anagem ent and<br />

adm inistration. They are responsible for ensuring that the charity's incom e<br />

and property are used only for the purposes set out in the charity's<br />

governing docum ent and for no other purpose. They have a responsibility<br />

to act reasonably and prudently in a I m atters relating to the charity, and<br />

have a responsibility to act in the best interests of the charity.<br />

The board of trustees consists of 7 m em bers w ho m eet quarterly and are<br />

responsible for the strategic direction and policy of the charity. The<br />

adm inistrative tasks of the charity are handled by tw o part-tim e staff.<br />

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The objects of the charity are the relief of poverty and the advancement<br />

of the Christian religion in Uganda. The m ain activity of the charity is to<br />

support its branch in Uganda, a registered Ugandan non-governm ental<br />

organisation in the provision of inform ation and training for developm ent.<br />

Hence our strap Iine -<br />

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jt tk txNu jt tk â Ny k SN Nxxt $ X * R'x tk M Ax $ k. xlk XN x% N.x 't4 c.A V Y j â kx+ s9 X txs xo xj # kxka X Kxxq 4 tY az N' N K x x% N N X. K A 'lx l jt j $ xlk'kl k 4 l jt Nx $ Y X tk # kxka X XNx k.xx Rx tk X V Y ' X k X xq 2S x3 't%<br />

N YN k'Nk x Nb . %h k'Nk xNb<br />

The w ork of UDS Uganda in em pow ering com m unities by providing access<br />

to inform ation and hence to education, skils and econom ic grow th is<br />

m ostly through the Iibrary and com puter training suite at the UDS<br />

Developm ent Centre in Kam uli, a sm a l tow n in rural Eastern Uganda.<br />

UDS is guided by Christian values including Iove, dignity of the individual<br />

and integrity. The ultim ate ca l on a I individuals is to serve God through<br />

serving others. As such aII in need are w elcom e to benefit from the<br />

services that UDS provide irrespective of w hether they adhere to the<br />

Christian faith another faith, or no faith.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 5 -


Through its Ufund program m e UDS also partners w ith approxim ately 200<br />

individuals and organisations in the UK w ho support the charity's<br />

objectives by donating funds for specific projects in Uganda. These<br />

projects are donor-requested, and once the Trustees are satisfied that the<br />

project fals within the charitable objectives of UDS, the donors' funds are<br />

co lected and batched, usually m onthly, for transfer to the bank account of<br />

UDS in Uganda. The UDS office in Kam pala then ensures and evidences<br />

the correct distribution of funds w ithin Uganda and m onitors their<br />

application. This activity constitutes a significant part of the incom ing and<br />

outgoing resources show n in the Financial Statem ents under the heading<br />

'Donor Requested Projects'.<br />

Nv Nx x N A.J N NV &w A N xa x%n N 9 V x. NV &xv x XN Kv 'v %N b 'N. N NV àx x Vq k x k.& N XN s<br />

In setting our program m e each <strong>ye</strong>ar w e have regard to both the <strong>Charity</strong><br />

Com m ission's general guidance on public benefit and relief of poverty for<br />

public benefit. The trustees alw ays ensure that the program m es w e<br />

undertake are in Iine with our charitable objects and aims.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 6 -


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W ith their help he also built up 'islands ' in the swam p, which he uses to<br />

grow carrots. The initial investm ent of 60,000 Ugandan shillings<br />

(approxim ately E20) to plant carrots on 3 'islands' has reaped rewards,<br />

and he has now built m ore 'islands ' and expanded production. Only tpyo<br />

of his five children are school age, but he is saving so that the rest of the<br />

fam ily wil be able to go to school when they are oId enough and have<br />

opportunities he never had.<br />

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Vxk xsjikikxAsuquux tu. xNhsklk..ak .t.t.,<br />

r.tù .ë?,t,k .<br />

h the smokeless ovens that UDS )c, ktcyl'ljsklùîaru' x.<br />

* x<br />

wit X' xu k t k t , xuxkN s kzykx XwXYX X . a re tra in in g p e o p Ie to us e a n d b u iId u ytojtsu ytj jtkUX): E xpkyuuxqxux<br />

yj;-.2t j. ( :7 . 't!i. : .<br />

. , y :j:gj:yjyjoj jg ,;.y- ,<br />

from Iocal natural m aterials, this is no '<br />

Ionger a problem . The atm osphere is sm oke-free w ith the fum es being<br />

channe led outside the hut. Not only that - the food cooks faster, tastes<br />

better and the stoves use a third Iess wood. A w in-win situation a I<br />

round.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 8 -


a) Library<br />

The Library registered 5,961 readers<br />

during this <strong>ye</strong>ar. The UDS Iibrary is<br />

also proud to be associated w ith past<br />

candidates of 'O ' and A' Ievels w ho<br />

perform ed w e l in their exam s and<br />

w ere adm itted to good schools and<br />

tertiary institutions. These candidates<br />

attribute their passing to a quiet<br />

reading environm ent and access to<br />

books that the UDS Iibrary provided.<br />

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f)<br />

g)<br />

d) Com puter Training<br />

The com puter Iearning centre trained 89 students on various<br />

com puter packages.<br />

e) Farm ers training and skills developm ent<br />

33 farm er groups w ere aw arded certificates for participating in the<br />

UDS agricultural information dissem ination project. The project<br />

expanded to 2 other parishes w ithin Bugaya Sub-county. In the new<br />

project areas 30 model farmers were selected to be trained and<br />

guided through the choice of enterprises they chose. UDS w orked in<br />

partnership w ith Africa 2000 Netw ork in Kam uli to provide the<br />

expertise and training in the enterprises selected by the farm ers.<br />

The progress has been encouraging. (see case studv on page s) The<br />

30 m odel farm ers have each identified 10 farm ers each to train,<br />

m entor and develop them in the various skil areas carried out by<br />

UDS in this project. A total of 50 farmers have so far been trained in<br />

the new parishes.<br />

Training w as given in tree planting, grow ing bananas, yam s, w ater<br />

m elons, passion fruits, tom atoes and carrots. The pineapple gardens<br />

planted by the previous <strong>ye</strong>ar's trainees continued to flourish. The<br />

carrot crops m atured, w ere harvested and sold.<br />

Rain w ater harvesting and<br />

A tota I o f 14 wa te r ta n ks w e re co n st ru cte d bil% YX'Nx k<br />

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Th e p rOj e Ct CO m m e n Ce d i n M a rc h 2 0 9 k7 Nv uxxyxs : x ..<br />

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and 20 stoves were constructed between ' . ' x.sXx 'Ni Yx yx<br />

. -<br />

March and June 2009. Four people in the Yxtk Xx x'x'x :,(r,ys<br />

xx xjgj q jq q jljl jljl gj j j<br />

jyj jyj j<br />

- jyj, j community have been trained to build hx -NS- . x , jt , tjxj,u,u<br />

sm okeless ovens . (see case studv page s)<br />

construction of w ater tanks<br />

$dkiC.ï:ïk


h) Organisational m anagem ent support<br />

During the <strong>ye</strong>ar w e provided organisational m anagem ent support to<br />

6 different organisations. The support ranged from and included<br />

day to day m anagem ent activities, assessm ent of IT needs, as w e l<br />

as the monitoring and evaluation of projects. Not only has this<br />

increased UDS' professional experience and capacity, it has also<br />

provided incom e to support core running costs.<br />

i) Sustainability through incom e generating projects<br />

During the <strong>ye</strong>ar UDS generated funds in Uganda through its incom e-<br />

generating projects. These consist of the Kam uli business centre<br />

Iocated w ithin the Kam uli Developm ent centre w hich operates an<br />

Internet café, and provides secretarial services for Iocal businesses<br />

and individuals, organisational m anagem ent consultancy and the<br />

hire of a 7 seater vehicle.<br />

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x k XV<br />

The Kam uli Developm ent Centre<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 1 1 -


XN k x N Xx TN N xi N1 Nv s x xN N y u.& N NY N.N &v x. N Xk X. k' Mm N.N &v x. Xk s N. k . & N 1, NY VN &x x. N s N. k %) N KNY N t k. q.N j x N VN t q x NY VN &x. x. N1 N Sk. x' N %) N x<br />

R'<br />

Throughout 2008-9 the objectives of UDS in the UK were to:-<br />

1. Maxim ise the financial support w e w ere able to provide to charitable<br />

w ork in Uganda.<br />

2. Im prove the capacity of the UK operation in order to increase the<br />

Ievel of support in the future<br />

3. Continue to em pow er UDS m anagem ent in Uganda to becom e selfsufficient<br />

in a I aspects of their activity<br />

A summ ary of achievem ents against these objectives is contained below<br />

Objective 1 - Maxim ise financial support<br />

z'th UDS UK has continued to raise funds to support UDS activity in<br />

Uganda, and in the m ost difficult econom ic clim ate of recent <strong>ye</strong>ars<br />

has been able to achieve a substantial grow th in both incom e ( and<br />

in rem ittances to Uganda. UDS has also been able to m aintaln its<br />

target ratio of ensuring rem ittances to Uganda am ount to at Ieast<br />

95% of expenditure. These key achievem ents are sum m arised<br />

below :-<br />

uxx N Nx NYN sN* q . N T'&R qx% . N mxx ux Y 5 .t . txk. . xsc x q N . ' .%% .xx N qa Xx v xxx x a. r ek. %hN 'e wv<br />

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k <<br />

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x? x . y<br />

j < x w :x% x: & XN s Ns Q x 'Nx XN LXN N No .x%% N a * xa yw N n xv N N. xj $ Nv 4. x sx<br />

'h uxw 's vx xu xA $v > VIY ax .xj o x qx x > e<br />

4' j' * ' 4.xN 'Nw<br />

. A, S N' T'N . x V Nk. N . vx sm q


other direct com m unications. During 2008-9 UDS has been able to<br />

develop an increased Ievel of com m itted giving.<br />

UDS m ade<br />

application to, and<br />

received incom e<br />

from , a num ber of<br />

J. 0.$> k '<br />

. .X.'. .'.'.'<br />

......... ....... ........ . y w 4z6j.<br />

$ A . g 'j<br />

$ .<br />

grant-m aking<br />

bodies. W e are<br />

grateful to the O pen<br />

. ' . : ' . .... :G


A len & A len Group), and relying on generous gifts of time and<br />

expertise from volunteers.<br />

Our rem ittances to<br />

Uganda Year on<br />

Year increased by<br />

18% . This<br />

continued a trend<br />

w hich has seen<br />

rem ittances<br />

increase by 100%<br />

over the Iast 5<br />

<strong>ye</strong>ars.<br />

e# Rem ittances to<br />

Uganda Iast <strong>ye</strong>ar<br />

am ounted to 95%<br />

of our total<br />

expenditure,<br />

m atching our target<br />

figure. This<br />

reflected our<br />

continuing focus on<br />

m axim ising the<br />

share of incom e<br />

delivered to Uganda<br />

w hich has grow n<br />

from 91% five <strong>ye</strong>ars ago to its current Ievel<br />

' 'd '<br />

UDS has continued to<br />

receive requests to<br />

partner w ith UK donors<br />

in the funding and<br />

support of povertyrelieving<br />

projects in<br />

Uganda. This is entirely<br />

in Iine w ith the UDS<br />

philosophy of facilitating<br />

the relief of poverty by<br />

the provision of services and inform ation.<br />

) l<br />

k<br />

- - ., k<br />

k<br />

Rem ltzances t'o Uganda Com pared wll'h UK Operatdng k<br />

k<br />

j jq dy()()j () 0()<br />

E2. )( :j jl 2; t: ,;<br />

v 2<br />

kj<br />

2.y, w Ls j<br />

k: k:<br />

k - L'() ($(1(1<br />

k ê- 3 -) r . . $-.<strong>w'</strong> . q 202.: c3. ( .z rjyy . -' . .' . lk<br />

k : k<br />

k : k<br />

k kjq<br />

3 ; ;, () 0 : k<br />

k<br />

.. . x ., ! .! . : k<br />

k k:7 :) rl ;-! Li (-è (-è .-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-Ez.-.-.-.-.-E-Y.-.-.-.-.-.-.-.-. :4h.-,. ,f#. 41 t: !-à,. y ;k' 1 ;('f-'. : '-.-.-.-.-.-.-.-.-.-.-.-. .-.-.-.-.-.-.-. k<br />

k '- '- -' ' r w '-' ' x >


e# During the Iast <strong>ye</strong>ar<br />

the Trustees have<br />

been able to<br />

approve and adopt<br />

projects from<br />

alm ost 200 donors.<br />

Overa l w e have een<br />

able to increase the<br />

financial support<br />

received to support<br />

these types of<br />

projects by 9%<br />

Year-on-Year. O ur<br />

.J'7k<br />

- S:t?2


Developing Iocal UDS supporter groups<br />

During 2008-9 w e w ere able to m ake som e significant progress in<br />

these areas, and w e anticipate and are planning for continued<br />

progress in this respect in 2009-10. In particular w e<br />

G overnance<br />

increased our UK supporter base by approxim ately 10%<br />

Initiated an event fundraising approach<br />

Com m enced edrm approaches via one-off appeals and<br />

new sletters. This pla<strong>ye</strong>d a significant role in increasing the<br />

Ievel of com m itted giving.<br />

To support the grow th of UDS over recent <strong>ye</strong>ars, the Trustees have<br />

recognised the need for enhanced governance capacity. Particular focus<br />

has been on:-<br />

@ Increasing the diversity and skills of the UK board. O ne new fem ale<br />

trustee recruited in Septem ber 2009 - Helen Conacher w ho has a<br />

background in educational projects in east Africa and UK-based<br />

fundraising<br />

@<br />

Re-appraising the status of UDS as a charity to consider the<br />

implications of Charitable Incorporated Organisations (CIO).<br />

To facilitate the im plem entation of these strategies, w e continued to<br />

support our Adm inistrator, Sue Craig as she com pleted the final stage of<br />

her M Sc in <strong>Charity</strong> Marketing and Fundraising.<br />

Objective 3 - Partnership w ith UDS Uganda<br />

UDS continues to partner w ith UDS Uganda to increase their operational<br />

capability. In 2008-9 this involved:-<br />

. Trustee visits to Uganda to review current activity and w ork w ith Iocal<br />

m anagem ent to develop future plans and define fundraising needs.<br />

. The provision of expert advice, support and training on financial<br />

management of charitable projects.<br />

. The continuing developm ent of a m anagem ent reporting capability to<br />

provide faster and m ore accurate reporting on the application of funds.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 16 -


YNZ x. 1, w MN Kx s kx qX Y . W N 8. k XN N S %xx Y x YPX N 8. x. yy N. 9* X VX Nx k u MN N k V N 1, 'A V < YCY sk &x x. VWX N. j N X N Kx Q k MN N k V N Kxs M j YX q $ x . YNX N &x. Y x'v ud.x * X + QX N Wx y Y N %s Y j ik V4


N'W N N! N' N W N NIN N N. i% X q j 'l'l f* x 'IC X N m $: k's NQN '%. .i' RY Y'CY N N f<br />

. 4u xs N V 'x. > * '< k N N x' N k k<br />

1 , .t. s u s >x. . x< u x tw t . tw Y x &x tx $.<br />

The financial results for the <strong>ye</strong>ar and the charity's financial position at the end of<br />

the <strong>ye</strong>ar are as shown in the financial statements (pages 21-28).<br />

Trustees' responsibility for the financial statem ents<br />

Com pany Iaw requires the trustees to prepare financial statem ents for each<br />

financial <strong>ye</strong>ar which give a true and fair view of the state of affairs of the charity<br />

at the end of the <strong>ye</strong>ar and of the incom ing and outgoing resources for the <strong>ye</strong>ar<br />

then ended . In preparing those financial statem ents, the trustees are required to<br />

select suitable accounting policies and then apply them consistently, m aking<br />

judgements and estimates that are reasonable and prudent. The trustees must<br />

also prepare the financial statem ents on the going concern basis unless it is<br />

inappropriate to presum e that the charity w ill continue its activities. They m ust<br />

also com ply w ith applicable accounting standards and disclose and explain in the<br />

financial statem ents any m aterial departure from such standards.<br />

The trustees are responsible for keeping proper accounting records, w hich<br />

disclose with reasonable accuracy at any tim e the financial position of the charity<br />

and to enable them to ensure that the financial statem ents com ply with the<br />

Com panies Act 2006. The trustees are also responsible for safeguarding the<br />

assets of the charity and hence for taking reasonable steps for the prevention<br />

and detection of fraud and other irregularities.<br />

Exem ption from audit<br />

UDS is entitled to exem ption from audit under section 477 of the Com panies Act<br />

2006 and the Charities Act 1993 (as amended).<br />

Reserves policy<br />

UDS carries out a variety of Iong term and short term projects. The trustees<br />

have exam ined the requirem ent for free reserves, which are those unrestricted<br />

funds not invested in fixed assets, designated for specific purposes or otherw ise<br />

com m itted . The trustees consider that the free reserves in the UK should be<br />

approxim ately f 10,000 which gives flexibility to cover short term tim ing<br />

differences for grant claim s and adequate w orking capital for core costs.<br />

However, the trustees keep the necessary Ievel of free reserves under review as<br />

circum stances change. The free reserves in the UK at July 31 2009 were f 8,834<br />

being the unrestricted net current assets as shown in note 13 of the financial<br />

statem ents.<br />

Independent Exam iners<br />

Messrs Bram we l Morris w il continue in o fice as Independent Exam iners for the<br />

ensuing <strong>ye</strong>ar.<br />

A PPLOVe d by the trustees on 17th April 2010 '<br />

and signed on their behalf by<br />

Mark Sheard, Chair of Trustees<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 18 -


N N N Nu k. Nu 'h7 Vxs x % VNu x j ys Nx x y Yu 'h<br />

. x Nk X% Ny VL N U GNX XNj . * Ny UN Nj 'Q Vqu x' Vj N Xx x Vt N M Vj N k x k. j N Nj j k x k. Nt VNy Y Ny j x N XNj * j Yy M Xj k Gj Yu Nv Vu N j x . <strong>kX</strong>N k? Xji Vj 'h Nx xsj Nx x% xN X. S %k X% Nx. x x: yk %<br />

N Xx 4, Nu x yk k Nu x Nu x. Nu w s 4 Vj * V j &. j N x j k j Vxy x VNx . Y x Vj A V * x %Y k x VNu Y xi X Qw% X<br />

I report on the accounts of the charity for the <strong>ye</strong>ar ended July 2009 w hich<br />

feature on pages 21-28<br />

RESPECTIV E RESPO N SIBILITIES O F TRUSTEES A N D IN D EPEN D EN T<br />

EXA M IN ER<br />

The charity's trustees (who are also the directors of Uganda Development<br />

Services for the purposes of com pany Iaw) are responsible for the<br />

preparation of the accounts. The charity's trustees consider that an audit<br />

is not required for this <strong>ye</strong>ar (under section 43(2) of the Charities Act 1993<br />

(the 1993 Act), as am ended by section 28 of the Charities Act 2006) and<br />

that an independent exam ination is needed.<br />

Having satisfied m yself that the charity is not subject to audit under<br />

com pany Iaw and is eligible for independent exam ination, it is m y<br />

responsibility to:<br />

. exam ine the accounts (under section 43(3)(a) of the 1993 Act, as<br />

amended);<br />

. to follow the procedures Iaid dow n in the G eneral Directions given by<br />

the <strong>Charity</strong> Comm ission (under section 43(7)(b) of the 1993 Act, as<br />

am ended); and<br />

. to state w hether particular m atters have com e to m y attention.<br />

BA SIS O F IN D EPEN D ENT EXA M IN ER'S STA TEM EN T<br />

My exam ination w as carried out in accordance w ith the G eneral Directions<br />

given by the Charily Com m ission. An exam ination includes a review of the<br />

accounting records kept by the charity and a com parison of the accounts<br />

presented w ith those records. It also includes consideration of any<br />

unusual item s or disclosures in the accounts, and seeking explanations<br />

from you as trustees concerning any such m atters. The procedures<br />

undertaken do not provide a I the evidence that would be required in an<br />

audit, and consequçntly I do not express an audit opinion on w hether the<br />

accounts present a 'true and fair view '.<br />

IN D EPEN D ENT EXA M IN ER'S STAT EM EN T<br />

In connection w ith m y exam ination, no m atter has com e to m y attention:<br />

(1) which gives me reasonable cause to believe that in any material<br />

respect the trustees have not m et the requirem ents to ensure that:<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 19 -


œ proper accounting records are kept (in accordance with section 386 of<br />

the Companies Act 2006)) and<br />

* accounts are prepared w hich agree w ith the accounting record s,<br />

com ply<br />

w ith the accounting requirem ents of section 396 of the<br />

Com panies Act 2006 and with the m ethods qnd principles Pf the<br />

Stetem ent of Recom m ended Practice: Accountlng and Repo/lng by<br />

Charities; or<br />

(2) to which, in my opinion, attention should be drawn in order to<br />

enable a proper understanding of the eccounts to be reached.<br />

# ,s.-=<br />

i b Go &A.t' CW Z<br />

Bram w e l Morris<br />

Chartered Accountants<br />

133 Albert Road<br />

W idnes<br />

Cheshire<br />

Date ! J-'n t os.tho<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 0 -


INCO MING RESO URCES<br />

Voluntary Incom e<br />

Incom e from charitable activity<br />

TOTAL INCO MING RESO URCES<br />

RESO URCES EXPENDED<br />

Cost of generating funds:<br />

Fundraisinq and publicity<br />

Charitable expenditure:<br />

UDS defined projects:<br />

Education & Library Services<br />

I.T. Training Services<br />

Rura I Development<br />

Other UDS Uganda activity<br />

Subtotal<br />

Donor requested projects:<br />

Rem ittances to Uqanda<br />

Administration expensetuK)<br />

Subtotal<br />

Total Charitable expenditure<br />

Governance costs:<br />

Costs to m eet regulatory requirem ents<br />

TOTAL RESOURCES EXPENDED<br />

NET INCOMING/IOUTGOING) RESOURCES<br />

FOR THE YEAR (Net incometexpenditurel)<br />

OTHER RECOGNISED GAINS/ILOSSES)<br />

Increasetdecrease) net assets of Uganda branch<br />

Balances brought forw ard<br />

Balances carried forward<br />

UGANDA DEVELOPMENT SERVICES<br />

Statem ent of Financial Activities<br />

for the <strong>ye</strong>ar ended July 31 2009<br />

Unrestricted Restricted Total Funds<br />

Funds Funds 2008/09<br />

Note f f f<br />

Total Funds<br />

2007/08<br />

f<br />

2 40,877 342,855 383,732 350,817<br />

3 23,621 (23,621) - -<br />

64,498 319,234 383,732 350,817<br />

7,663 7,663 4,732<br />

11,473 3,465 14,938 13,041<br />

13,082 - 13,082 13,602<br />

9,897 6,551 16,448 12,870<br />

14,089 - 14,089 16,525<br />

6 48,541 10,016 58,557 56,038<br />

321,964 270,307<br />

5,725 5,725 4,344<br />

7 5,725 321,964 327,689 274,651<br />

54,266 331,980 386,246 330,689<br />

8 4,431 4,431 3,OS1<br />

66,360 331,980 398,340 338,472<br />

(1,862) (12,746) (14,608) 12,345<br />

(161) 8,173 8,012 3,001<br />

24,775 83,357 108,132 92,786<br />

22,752 78,784 101,536 108,132<br />

The charity has no recognised gains or Iosses other than the results for<br />

the <strong>ye</strong>ar as set out above.<br />

A I of the activities of the charity are classified as continuing<br />

The notes on pages 23 to 28 form part of these financial statem ents.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 1 -


FIX ED ASSETS<br />

Tangible assets<br />

Balance Sheet<br />

July 31 2009<br />

N ote<br />

2009<br />

f<br />

2008<br />

f<br />

9 0 0<br />

INV ESTM ENTS<br />

Net assets of UDS Uganda Branch 10 52,908 44,896<br />

CURRENT ASSETS<br />

Debtors and prepaid expenses<br />

Cash at bank<br />

Total current assets<br />

CREDITO RS<br />

Current creditors and accruals<br />

N ET CUR RENT A SSETS<br />

TO TA L N ET ASSETS<br />

FUN DS<br />

Restricted<br />

Unrestricted<br />

Total Funds<br />

11 19,8 15 8,910<br />

32,034 57,656<br />

51,849 66,566<br />

12 (3,221)<br />

(3,330)<br />

48,628 63,236<br />

13 101,536 108,132<br />

14 78,784 83,357<br />

22,752 24,775<br />

101,536 108,132<br />

The notes on pages 23-28 form part of these financial statem ents.<br />

The trustees are satisfied that the charity is entitled to exem ption from the provisions of<br />

the Companies Act 2006 (the Act) relating to the audit of the financial statem ents for the<br />

<strong>ye</strong>ar by virtue of section 477 and that no m em ber or m em bers have requested an audit<br />

pursuant to section 476 of the Act.<br />

The trustees acknow ledge their responsibilities for:<br />

(i) ensuring that the charity keeps proper accounting records which com ply with section<br />

386 of the Act, and (i) preparing financial statements which give a true and fair view of<br />

the state of affairs of the charity as at the end of the financial <strong>ye</strong>ar and of its surplus or<br />

deficiency for the financial <strong>ye</strong>ar in accordance w ith the requirem ents of section 394 &<br />

395, and w hich otherw ise com ply with the requirem ents of the Act relating to financial<br />

statem ents, so far as applicable to the charity.<br />

These financial statem ents have been prepared in accordance w ith the special provisions<br />

for sm aller com panies under part 15 of the Com panies Act 2006 and were approved by<br />

t h e m em bers of the com m ittee of trustees on April 17th 2010 . They are signed On their<br />

behalf by:<br />

C<br />

A ><br />

A<br />

Mark Shear . L-.I) irm a tAf the Trustees<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 2 -


NO T ES TO TH E FIN A N CIA L STA TEM EN TS<br />

1. A ccounting policies<br />

Basis of accounting<br />

The financial statem ents have been prepared under the historical cost<br />

convention and in accordance with the Statem ent of Recom m ended Practice<br />

'Accounting and Reporting by Charities' (SORP 2005) and the Com panies<br />

Act 2006.<br />

Cash flow statem ent<br />

The trustees have taken advantage of the exem ption in Financial Reporting<br />

Standard No.1 (revised) from including a cash flow statem ent in the<br />

financial statem ents on the grounds that the charity is sm a l.<br />

Uganda branch<br />

Uganda Developm ent Services in Uganda is a branch of the charity; its<br />

governance is determ ined by the trustees in consultation with an Advisory<br />

Council in Uganda . The branch is registered in Uganda as a Non-<br />

Governm ental Organisation. Separate financial statem ents are prepared for<br />

the branch and because the trustees consider the branch to be a separate<br />

subsidiary organisation, its financial statem ents are not fuly consolidated<br />

into these Financial Statem ents. The total net assets of the branch are<br />

included in these Financial Statem ents as an investm ent asset, as described<br />

in note 10.<br />

2. Voluntary Incom e - donations and tax refundable<br />

Donations are received principaly from individuals but also from trusts and<br />

other organisations. Most of the donations are given w ith certification under<br />

the Gift Aid schem e that they are paid out of taxed incom e. The net<br />

am ounts received and the Gift Aid tax received and receivable are shown<br />

below . The charity has received no Iegacies in the <strong>ye</strong>ar. Most of the<br />

restricted fund income is for donor requested projects, described in note 7.<br />

2008/09<br />

Voluntary Incom e<br />

Donations (net)<br />

Tax refunds<br />

Total voluntary incom e<br />

2007/08<br />

Voluntary Incom e<br />

Donations (net)<br />

Tax refunds<br />

Total voluntary incom e<br />

Unrestricted Restricted Total Funds<br />

Funds Funds<br />

f f f<br />

35,097 302,782 337,879<br />

5,780 40,073 45,853<br />

40,877 342,855 383,732<br />

29,809 277,033 306,842<br />

5,953 38,022 43,975<br />

35,762 315,055 350,8 17<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 3 -


3. Incom e from charitable activity - com m issions<br />

The incom e from charitable activity is the incom e to the unrestricted fund<br />

generated interna ly by m aking a com m ission charge against the donations<br />

(and related gift aid tax refund) received as restricted income for donor<br />

requested Uganda projects, before rem itting those funds to Uganda . The<br />

corresponding resulting cost to the restricted fund activity is therefore<br />

shown as a deduction from restricted fund incom e. In total, there is no<br />

overa l incom e to the charity. The com m ission charge is intended to o fset<br />

the adm inistration cost of handling donor requested projects, both in the UK<br />

and Uganda (note 7) and to m ake a contribution to the charity's<br />

unrestricted core activities.<br />

4. Form at for Statem ent of Financial Activities<br />

In conform ity w ith the Statem ent of Recom m ended Practice for accounting<br />

and reporting by charities, support costs have been a located over relevant<br />

activities either by directly a locating the expenditure where possible or by<br />

a locating expenditure by reference to appropriate a location keys.<br />

5. Fundraising and publicity<br />

Fundraising and publicity includes prom otional events, charity publicity<br />

printing and stationery and other fundraising costs.<br />

2008/09 2007/08<br />

f f<br />

Fundraising and publicity direct costs 2,149 1,295<br />

Allocation of U DS U K support costs 5,514 3,437<br />

Total 7,663 4,732<br />

6. a) Charitable Expenditure Unrestricted Funds- UDS Projects<br />

2008/09<br />

Education & Library Services<br />

I.T. Training Services<br />

Rural Developm ent<br />

Other UDS Uganda activity:<br />

Local Fundraising<br />

Governance<br />

(Iocal com pliance & audit costs)<br />

Administration of donor requested projects<br />

(office reception, security and financial control<br />

for UDS Ufund in Uganda)<br />

Tota I<br />

Freight & A location<br />

Grant Funds travel costs of UDS UK Total<br />

Remitted to (UK to Support<br />

UDS Uganda Uganda) Costs<br />

f f f<br />

12,135 - 935 13,070<br />

11,578 - 935 12,513<br />

8,540 - 934 9,474<br />

1,329 - - 1,329<br />

4,896 - - 4,896<br />

7,259 - - 7,259<br />

45,737 - 2,804 48,541<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 24 -


Grant funds Rem itted to UDS Uganda are a located in these financial<br />

statem ents as above to the principal activities of UDS Uganda, directly where<br />

appropriate and to the extent that the grant funds are m eeting UDS Uganda<br />

em plo<strong>ye</strong>e costs, with an a location key based on the estim ated tim e spent by<br />

those em plo<strong>ye</strong>es on the principal activities. The cost of supervising the<br />

secure distribution of funds to donor defined projects in Uganda (UDS Ufund<br />

Service) thus established is considered to be part of the charity's general<br />

charitable expenditure and is funded by the incom e from charitable activity<br />

(com m ission charge) described in note 3.<br />

2007/08<br />

Education & Library Services<br />

I.T. Training Services<br />

Rural Developm ent<br />

Other UDS Uganda expenditure:<br />

Local Fundraising<br />

Governance<br />

(Iocal com pliance & audit costs)<br />

Administration of donor requested projects<br />

(office reception, security and financial control<br />

for UDS Ufund in Uganda)<br />

Tota I<br />

Freight & A location<br />

Grant Funds travel costs of UDS UK<br />

Remitted to (UK to Support<br />

UDS Uganda Uganda) Costs Total<br />

f f f<br />

9,816<br />

11,29 1<br />

8,292<br />

1,281<br />

4,655<br />

6,981<br />

455<br />

1,700<br />

450<br />

790<br />

114<br />

610<br />

610<br />

611<br />

42,316 3,509 1,831 47,656<br />

b) Charitable Expenditure Restricted Funds- UDS Projects<br />

Rem itted to U D S U ga nda<br />

for specific<br />

U DS fOr Iocal Tbtal<br />

2008/09 projects services<br />

Education & Library Services<br />

I .T . T raining Services<br />

Rural D evelopm ent<br />

Other U D S Uganda activity :<br />

Project consu Ita ncy & m anagem ent<br />

Provision of transport<br />

Total<br />

2007/08<br />

Education & Library Services<br />

I .T . T raining Services<br />

Rural D evelopm ent<br />

Other U D S Uganda activity :<br />

Project consu Ita ncy & m anagem ent<br />

Provision of transport<br />

Total<br />

E E E<br />

3,4 6 5<br />

6pss A<br />

3,4 65<br />

6ps s A<br />

10,0 16 - 10,0 16<br />

Rem itted to U D S U ganda<br />

for specific<br />

U DS for Iocal<br />

projects services<br />

E E E<br />

Total<br />

2,160 2,160<br />

3psA8 3psA8<br />

2,548 2,548<br />

A 56 A 5 6<br />

5,678 2,704 8,382<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 5 -<br />

10,881<br />

13,601<br />

9,353<br />

1,281<br />

5,445<br />

7,095


7. Restricted charitable expenditure - Donor-requested projects<br />

The income and charitable expenditure of restricted donor-requested projects<br />

are adm inistered separately by the charity. This is 'UDS Ufund/', which<br />

accepts donations for donor-requested projects in Uganda, provided always<br />

that the projects are within the charitable objectives of the charity. Terms<br />

and conditions are issued to aI such donors and potential donors. Uganda<br />

Developm ent Services in Uganda is responsible for the separate control and<br />

safe distribution of these funds to the donor-requested projects. The analysis<br />

of donor-requested charitable expenditure is as fo lows:<br />

2008/09 2007/08<br />

E E<br />

Education<br />

Rural Developm ent<br />

HeaIth (including HIV/AIDS)<br />

W elfare (incl.widowszorphans and street children)<br />

Church support<br />

Total<br />

203,161<br />

27,467<br />

30,290<br />

55,784<br />

5,262<br />

321,964<br />

The adm inistration expense Of operating 'UDS Ufund' is as fo lows:<br />

2008/09<br />

f<br />

Ufund Adm inistration expense in UK 5,725<br />

Ufund Adm inistration expense in Uganda (note 6) 7,622<br />

13,347<br />

164,594<br />

19,839<br />

22,037<br />

56,230<br />

7,607<br />

270,307<br />

2007/08<br />

f<br />

4,344<br />

6,981<br />

11,325<br />

This adm inistration expense is financed by the com m ission charge desribed in note 3.<br />

8. G overnance Costs<br />

G overnance costs are as follow s<br />

Accountancy fees<br />

Accountancy - travel & other expenses<br />

Board expenses<br />

Subscriptions & filing fees<br />

A location of UDS UK support costs<br />

Total<br />

2008/09<br />

E<br />

590<br />

201<br />

689<br />

9 0<br />

2,861<br />

4,431<br />

2007/08<br />

E<br />

630<br />

1,037<br />

1,384<br />

3,051<br />

9. O perating Surplus/Deficit<br />

There are no fixed assets directly ow ned by the charity in the UK. There is<br />

consequently no charge for depreciation in 2008/09 or 2007/08.<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 2 6 -


10. Investm ents<br />

The total net assets of UDS Uganda branch are an asset of the charity. The<br />

change <strong>ye</strong>ar on <strong>ye</strong>ar in the value of this asset is shown in the Statem ent of<br />

Financial Activities. The branch has prepared financial statem ents for the<br />

<strong>ye</strong>ar to June 30 th 2009 . A balance sheet , translated to pounds sterling, is<br />

appended to these financial statements (note 15). The increase in net<br />

assets for the <strong>ye</strong>ar of f 8,012 (f 44,896 to f 52,908) is shown as an<br />

unrealised gain in the Statem ent of Financial Activities. The Executive<br />

Director of UDS Uganda branch has confirm ed that there have been no<br />

major transactions of the branch in July 2009 or subsequently, which would<br />

significantly further alter the total net assets of the branch.<br />

11. Debtors and prepaid expenses<br />

2009<br />

f<br />

Recoverable Incom e Tax outstanding at <strong>ye</strong>ar end 19,815<br />

12. Current creditors and accruals<br />

The current creditors and accruals a I fa l due within one <strong>ye</strong>ar.<br />

13. A nalysis of net assets betw een funds<br />

July 31 2009 Unrestricted Restricted<br />

f f<br />

2008<br />

f<br />

12,475<br />

Total<br />

f<br />

INV ESTM ENTS<br />

Net assets of UDS Uganda Branch 13,918 38,990 52,908<br />

CU RR ENT A SSETS<br />

Debtors and prepaid expenses<br />

Cash at bank<br />

Intra UDS debt<br />

Total current assets<br />

C REDITO RS<br />

Current creditors and accruals<br />

N ET C U RRENT A SSETS<br />

TO TA L N ET A SSETS<br />

1,982 17,833 19,815<br />

7, 196 24,838 32,034<br />

2,877 (2,877) -<br />

12,055 39,794 51,849<br />

(3,221) (3,221)<br />

8,834 39,794 48,628<br />

22,752 78,784 101,536<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 27 -


14. M ovem ent in Restricted Funds<br />

Restricted funds represent the balance of donations received for specific<br />

projects.<br />

Restricted Restricted<br />

Funds<br />

2008/09<br />

Funds<br />

2007/08<br />

Ba Ia nces brought forward - UK<br />

Donations received<br />

Gift aid tax refunds on donations<br />

<strong>Commission</strong>s (transfer of income to unrestricted funds)<br />

Costs in furtherance of cha ritable objectives<br />

Tra nsfers between funds<br />

Unrealised gain on restricted net assets of Uga nda branch<br />

Ba Ia nces carried forward - UK<br />

Restricted Funds (UK assets)<br />

Restricted net assets of Uganda branch<br />

15. Uganda Branch net assets<br />

UGANDA DEVELOPMENT SERVICES<br />

(UGANDA BRANCH)<br />

Balance Sheet at June 30th 2009 (sterling equivalent)<br />

Rate of exchange for translation:<br />

FIXED ASSETS<br />

2009<br />

f<br />

12,805<br />

CURRENT ASSETS<br />

Stocks -<br />

Debtors and prepaid expenses 3,806<br />

Bank & cash balances 45,747<br />

Total current assets 49,553<br />

CURRENT LIABILITIES<br />

Current creditors and accruals 2,340<br />

NET CURRENT ASSETS 47,213<br />

LONG TERM LIABILITIES<br />

Deferred emplo<strong>ye</strong>e benefits 7,110<br />

TOTAL NET ASSETS 52,908<br />

FU N DS<br />

Restricted<br />

Capital<br />

Unrestricted<br />

Total Funds<br />

38,990<br />

12,805<br />

1,113<br />

52,908<br />

2008<br />

f<br />

16,077<br />

4,9 2 3<br />

32,372<br />

37,295<br />

f<br />

83,357<br />

302,782<br />

4 0 , 0 7 3<br />

( 23,622)<br />

(331,980)<br />

2 ,2 9 1<br />

35,004<br />

6,185<br />

44,896<br />

30,816<br />

16,077<br />

(1,997)<br />

44,896<br />

8,174<br />

78,784<br />

39,794<br />

38,990<br />

78,784<br />

Uganda Development Services Trustees' Report and Financial Statem ents 2008/2009<br />

- 28 -<br />

f<br />

65,175<br />

277,033<br />

3 8 , 0 2 2<br />

( 22,698)<br />

(278,689)<br />

(1.()a)<br />

4,6 17<br />

83,357<br />

52,541<br />

30,8 16<br />

83,357

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