REGISTERED COMPANY NUMBER: 03010062 (England and Wales)

REGISTERED CHARITY NUMBER: 1043695

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Christian Partners in Africa

Page

Report of the Trustees

1

to

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main objectives of the Charity are the relief of poverty and the advancement of education in Africa in a way that is consistent with the Christian Faith.

Benefit to the Public of these Objects

Christian Partners in Africa works alongside vulnerable people and communities in Africa through development projects which help them to move towards self-sufficiency and, in doing so, towards physical, social, and spiritual well-being.

Significant activities

In deciding what activities the Charity undertook during 2025, the Trustees had due regard to the guidance issued by the Charity Commission on public benefit.

The charity delivers its charitable objectives by working with partner organisations in Africa. The Trustees are committed to a sustainable development process, helping people become more self-sufficient and involving them directly in the development process.

The charity did not actively raise funds during the year as the Trustees considered that the existing reserves were sufficient to meet all ongoing project commitments without the need to raise further funds. Some donations were made in the early part of the year, after which all donations ceased. UK operating costs and overheads were minimal in the year with most of the support costs of £1,621 relating to software subscriptions and other IT related costs

The charity also supported the activities of other charities undertaking similar work in Uganda and Ethiopia.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year the charity was involved in the following projects all of which were consistent with its stated objectives:

Name of project

Country

Nature of project

Year started

Partner Organisation

Komamboga Children

Uganda

Supporting orphaned and abandoned children through re-settlement of those children in families

1995

Reach the Unreached Ministry

School Scholarship and Family Empowerment Scheme.St Paul's Community Primary School, Rukungiri

Uganda

Providing education scholarships for orphaned children and support for their guardian families

1999

North Kigezi Diocese, Uganda

North Kigezi Family Empowerment Project

Uganda

Supporting community groups to take responsibility for sustainable futures

2020

North Kigezi Diocese, Uganda

Kampala Family Empowerment Project

Uganda

Supporting community groups to take responsibility for sustainable futures

2024

Reach the Unreached Ministry

Afar Education Project

Ethiopia

Working with our partner organisation in supporting the education of Afar girls

2015

Voice in the Wilderness Development Organisation and Afar Regional Government

Programme highlights

Komamboga Children Support

Our project worker continues to support the fostered children through regular home visits and contact with carers, school visits, and time spent with the children themselves. The children vary in age and ability, but all attend school or vocational college depending on their individual needs. When children leave full time education, we continue to support them for a short time until they are appropriately settled in work and able to support themselves, before they graduate from the scheme.

Occasionally we provide supplementary food parcels with basic food and sanitation items to a handful of families if they face financial difficulties. In these cases, our project worker assists them in setting up small businesses to make their situation more stable.

Our project worker is a member of the Crane organisation, which enables him to receive training, peer reviews, and the ability to share ideas with others who also work with children in Uganda. This continues to provide helpful in-country resources and support

North Kigezi School Scholarship and Family empowerment Scheme - Uganda

All the children on the School Scholarship Scheme attend St Paul's School, Rukungiri, Uganda, where they receive a well-rounded, creative and good education.

During the holidays, the social workers run centre days for the project children where they can play with other children, take part in sports activities, sing and dance, and receive basic education on subjects like clean water, how to wash clothes, puberty, and keeping safe.

The social workers continue to be in regular contact with all the families of the children on the scholarship scheme. They provide help and training to families about growing crops, rearing animals, and setting up small businesses. All the families are members of savings groups, set up in their own areas, where they can save, and receive support from other guardians. They can then borrow for medical emergencies or to improve their businesses. These have been very successful and have helped families to save money to improve their lives and find a more sustainable way of living.

Families can also receive help through the Gifts of Love scheme, which provides tools, seeds, water tanks, mattresses and blankets, and piglets for families in need.

As children graduate from the school we have made a decision not to replace them with new children on the programme. This means that the number of children on the programme will gradually reduce and eventually come to an end. Instead we will focus on developing the community empowerment groups in the area (North Kigezi).

North Kigezi Family Empowerment Project, Uganda

The main focus of our work with the Diocesan project team is to facilitate self-help groups across the Diocese, which help people to develop the skills and habits to take responsibility for their own futures. Regular meetings, inviting local experts to speak on a range of relevant subjects, and encouraging regular savings all form part of the activities of the groups.

Although the self-help groups can't provide immediate solutions, they do create a forum where the challenges people face can be discussed and ideas can be shared among group members. They also create a good environment for people to learn new skills and develop a consistent savings habit, which allow them to start new business ventures and have sufficient funds for basic needs, such as school fees, food, and medicines.

The aim is for the groups to become self-supporting after two years, which will allow us to expand the number of groups across the North Kigezi Diocese in the coming years. To expand the expand the reach of the projects, the process of setting up 15 new groups (with 20 members in each) was started towards the end of the year.

Kampala Family Empowerment Project, Uganda

Similar to the North Kigezi Family Empowerment Project, our Kampala-based project worker has overseen six self-help groups in poorer districts of Kampala during the year which have achieved notable increases in the average standard of living for their members. In the early part of 2026 the process of creating six new groups was started.

Afar Girls, Ethiopia

We continued to support 5 girls from the Afar region of Ethiopia at university.

Our programme offers to support girls from the Afar region of Ethiopia who have successfully passed their university entrance exams at the school we previously helped to develop. Although university is free, students need to be able to pay their own accommodation, provide books and laptops, and pay for food and clothing etc. On graduating from university, the girls are well placed to apply for jobs across various Afar zones and in regional offices.

Historically, cultural traditions have made it challenging for girls from this region to receive a full education but both regional and national government. We are keen to play our part in this and demonstrate to families in this region the overwhelming benefits of allowing their girls to go to finish school and go to university.

Fundraising activities

We have not undertaken any fundraising activities in the year as the Trustees considered that the existing reserves were sufficient to meet all ongoing project commitments without the need to raise further funds.

FINANCIAL REVIEW

Reserves policy

The charity has minimal costs and so the reserves of the charity are not required to meet any financial obligations other than the spending commitments on the projects it undertakes. The charity has no legal obligations to continue to fund these projects but has prepared a profile of spending on each of its projects that will fully utilise its reserves by the end of 2028 (apart from a reserve that will be retained for any further education commitments on the Komamboga and St Paul's projects beyond 2028), at which points the charity will cease to fund the projects. This spending plan is reviewed quarterly by the Trustees to ensure that the planned depletion of its reserves is on track, with any necessary alterations to the spending plan made on an annual basis. At the end of 2025 the Trustees concluded that spending plans and reserves were in line with expectations. Trustees continue to be involved directly in project management with the project workers on a voluntary basis which does not in itself incur any costs.

At the year end there were total funds of £403,804 (2024: £509,715) of which £5,719 were restricted (2024: £29,278) and £398,085 were unrestricted (2024: £480,437). £260,993 of the restricted costs have been designated for future committed expenditure of the charity. The remaining unrestricted reserves of £137,092 are held for any further costs the charity may incur on projects.

FUTURE PLANS

We will continue to support our existing programmes, in particular:

1. the Komamboga project until such time as the children conclude their education.

2. the children at St Paul's School on our scholarship programme until they complete primary school. As these children complete their primary education we will not replace them with new students, and so the scholarship programme will gradually be phased out.

3. the self-help groups in the North Kigezi Diocese and in Kampala, so that group members are better able to fund their children through school directly as well as providing for their other basic needs such as food, housing and medical requirements. The aim is that the groups become self sufficient so they can continue to function effectively when our financial support comes to an end.

We will not receive future donations for the reasons set out above but will continue to actively monitor our projects and liaise with our project workers, supporting them in their decision making and reviewing progress with them.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Christian Partners in Africa (CPA) is a company limited by guarantee as defined by the Companies Act 2006. It is controlled by its Memorandum and Articles of Association.

Recruitment and appointment of new trustees

New trustees are nominated by members of the board of trustees, interviewed by all existing trustees and appointed where they have the necessary skills to contribute to the charity's management and development. No new trustees were appointed during the year.

Organisational structure

The trustees meet regularly to review strategy, performance and other operational issues.

Induction and training of new trustees

If new trustees are appointed they are given an introduction to the work of the charity and provided with the information they need to fulfil their roles, which includes information about the role of trustees and charity law.

Wider network

The charity is based in Lincoln although it has a number of partner organisations with whom it cooperates to deliver its programmes. The principal partner organisations are set out in the 'Review of Achievement and Performance'.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees monitor identified risks across all aspects of the charity's activities and ensuring the procedures and controls are adapted to take account of findings and recommendations.

The charity seeks to ensure that its partner organisations have safeguarding policies that are appropriate and consistent with our own approach to safeguarding. This has been enhanced though our links with the Children at Risk Action Network (Crane), based in Kampala, who also provide suitable training for our project workers in Uganda.

Overall financial risk to the charity is minimal. We no longer require donations and have minimal UK costs. The only significant outgoing costs are our project costs which are not legally binding and can be varied to align with our reserves policy.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03010062 (England and Wales)

Registered Charity number

1043695

Registered office

The Bothy

Waterwheel Lane

Branston

Lincoln

LN4 1LU

Trustees

C J Shelbourne

Mrs R J Shelbourne

R J Lambert

P Quincey

R L Evans

Company Secretary

C J Shelbourne

Bankers

Royal Bank of Scotland

Liverpool Csc

Stephenson Way

Wavertree

Liverpool

L13 1HE

Approved by order of the board of trustees on 27 July 2026 and signed on its behalf by:

C J Shelbourne - Trustee

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

1,455

2,382

3,837

368,323

Other trading activities

3

35

-

35

200

Investment income

4

9,124

-

9,124

10,344

Total

10,614

2,382

12,996

378,867

EXPENDITURE ON

Raising funds

5

-

-

-

7,150

Charitable activities

6

Uganda projects

2,549

106,693

109,242

80,951

Ethiopia projects

-

9,665

9,665

13,030

Total

2,549

116,358

118,907

101,131

NET INCOME/(EXPENDITURE)

8,065

(113,976

)

(105,911

)

277,736

Transfers between funds

13

(90,417

)

90,417

-

-

Net movement in funds

(82,352

)

(23,559

)

(105,911

)

277,736

RECONCILIATION OF FUNDS

Total funds brought forward

480,437

29,278

509,715

231,979

TOTAL FUNDS CARRIED FORWARD

398,085

5,719

403,804

509,715

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

205

-

205

317

CURRENT ASSETS

Debtors

11

571

-

571

10,337

Cash at bank

397,309

5,719

403,028

499,092

397,880

5,719

403,599

509,429

CREDITORS

Amounts falling due within one year

12

-

-

-

(31

)

NET CURRENT ASSETS

397,880

5,719

403,599

509,398

TOTAL ASSETS LESS CURRENT LIABILITIES

398,085

5,719

403,804

509,715

NET ASSETS

398,085

5,719

403,804

509,715

FUNDS

13

Unrestricted funds:

General fund

137,092

384,317

Designated Fund

260,993

96,120

398,085

480,437

Restricted funds

5,719

29,278

TOTAL FUNDS

403,804

509,715

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 July 2026 and were signed on its behalf by:

C J Shelbourne - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity is a private company, limited by guarantee incorporated in England and Wales. The details of the charitable company are disclosed with the Structure and Governance section of the Report of the Trustees.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs have been allocated across direct charitable activities and the cost of generating funds in a manner consistent with the specific cost in question. Often the costs have been spread pro rata to the level of income related to that activity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33.33% Straight line

Computer equipment

-

33.33% Straight line

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

3,837

68,323

Grants

-

300,000

3,837

368,323

Grants received, included in the above, are as follows:

2025

2024

£

£

Michael Cornish Charitable Trust

-

300,000

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

35

200

4.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

9,124

10,344

5.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

£

Support costs

-

7,150

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Uganda projects

106,693

2,549

109,242

Ethiopia projects

9,665

-

9,665

116,358

2,549

118,907

7.	SUPPORT COSTS

Office

£

Uganda projects

2,549

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

112

35

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Those trustees who are also employees were not paid for any work done in their capacity as trustees.

Trustees' expenses

During the period trustee, Chris Shelbourne reclaimed expenses from the charity totalling £521 (2024: £372). There was £Nil due to the trustee at the year end (2024: £31).

During the period trustee, Paul Quincey reclaimed expenses from the charity totalling £882 (2024: £Nil). There was no balance due at the end of the current or prior year.

10.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025 and 31 December 2025

1,141

2,087

3,228

DEPRECIATION

At 1 January 2025

824

2,087

2,911

Charge for year

112

-

112

At 31 December 2025

936

2,087

3,023

NET BOOK VALUE

At 31 December 2025

205

-

205

At 31 December 2024

317

-

317

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

571

10,337

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

31

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.1.25

in funds

funds

31.12.25

£

£

£

£

Unrestricted funds

General fund

384,317

8,065

(255,290

)

137,092

Designated Fund

96,120

-

164,873

260,993

480,437

8,065

(90,417

)

398,085

Restricted funds

Komamboga Children Support

3,629

(20,205

)

16,576

-

Rukungiri school

22,483

(17,337

)

-

5,146

Safeguarding

573

-

-

573

Afar projects

-

(4,665

)

4,665

-

North Kigezi diocese project

358

(31,365

)

31,007

-

Kampala Family Empowerment

2,235

(15,404

)

13,169

-

Charis Ministries

-

(5,000

)

5,000

-

Five Talents UK

-

(20,000

)

20,000

-

29,278

(113,976

)

90,417

5,719

TOTAL FUNDS

509,715

(105,911

)

-

403,804

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

10,614

(2,549

)

8,065

Restricted funds

Komamboga Children Support

755

(20,960

)

(20,205

)

Rukungiri school

1,627

(18,964

)

(17,337

)

Afar projects

-

(4,665

)

(4,665

)

North Kigezi diocese project

-

(31,365

)

(31,365

)

Kampala Family Empowerment

-

(15,404

)

(15,404

)

Charis Ministries

-

(5,000

)

(5,000

)

Five Talents UK

-

(20,000

)

(20,000

)

2,382

(116,358

)

(113,976

)

TOTAL FUNDS

12,996

(118,907

)

(105,911

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.24

£

£

£

£

Unrestricted funds

General fund

80,778

323,479

(19,940

)

384,317

Designated Fund

96,120

-

-

96,120

176,898

323,479

(19,940

)

480,437

Restricted funds

Komamboga Children Support

2,176

(1,047

)

2,500

3,629

Rukungiri school

31,887

(2,904

)

(6,500

)

22,483

Safeguarding

1,603

(926

)

(104

)

573

Afar projects

3,290

(8,030

)

4,740

-

North Kigezi diocese project

16,125

(26,071

)

10,304

358

Kampala Family Empowerment

-

(6,765

)

9,000

2,235

55,081

(45,743

)

19,940

29,278

TOTAL FUNDS

231,979

277,736

-

509,715

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

330,550

(7,071

)

323,479

Restricted funds

Komamboga Children Support

19,248

(20,295

)

(1,047

)

Rukungiri school

22,570

(25,474

)

(2,904

)

Safeguarding

(1

)

(925

)

(926

)

Afar projects

5,000

(13,030

)

(8,030

)

North Kigezi diocese project

-

(26,071

)

(26,071

)

Kampala Family Empowerment

1,500

(8,265

)

(6,765

)

48,317

(94,060

)

(45,743

)

TOTAL FUNDS

378,867

(101,131

)

277,736

The designated fund represents all known future commitments the charity has made in respect of its projects.

For further details of the Restricted funds please refer to page two of the Trustees Report.

Transfers between funds

Where expenditure from restricted funds exceeds the funds available a transfer is made from general unrestricted funds to ensure that no restricted fund is in deficit. The Trustees are careful to ensure that committed expenditure from restricted funds is sufficiently controlled so that the general unrestricted fund balance is maintained at a sensible level.

A transfer of £164,873 was made from general funds to designated funds to cover the future committed costs of the charity in respect of its profits.

14.	RELATED PARTY DISCLOSURES

During the period a short-term loan of £3,200 (2024: £Nil) was made to the charity by Chris Shelbourne, one of the Trustees. There was no interest charged and the balance was repaid prior to the year end.