The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The charity remains focused on its mission to promote a culture of ‘readcycling’ and improve the quality of education in Africa, through the collection, processing, shipping and distribution of quality books, computers and educational materials that equip individuals, institutions, and communities to acquire knowledge and achieve their full potential in a globalised world.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In 2025 we saw a huge rise in demand for educational resources from Africa: a record breaking 3 million books were requested on our website by projects across Africa. This confirms the scale of need that inspired the birth of Books2Africa. As we increase marketing to raise awareness, demand will continue to grow — and we must make it easier for people to donate books and computers. Our partnership with DPD now provides nationwide drop off coverage, and we are allocating more funding to digital advertising.
The launch of Computers2Africa as our stand-alone tech refurbishing and donation programme has already increased computer donations. As this initiative scales, we will need many more volunteers to process donated items; to support this we appointed a new Volunteers Supervisor and a Tech Supervisor to strengthen recruitment, experience and retention. Increased income from our charity shops also enabled us to expand our UK storage with the lease of 2 additional warehouses, in anticipation of doubling our processing and shipping capacity.
Finally, for the first time we raised over 50% of our £200,000 sponsorship target, with major grants to the 1 Million Books Fund from existing sponsors Roger Raymond Charitable Trust and Ninety, and new support from SSQ Legal and The Coles Medlock Foundation. We will continue to deepen these relationships via timely impact reporting in order to increase and stabilise shipment funding.
Next year, we aim to continue diversifying our income streams with the relaunch of our publishing programme Books2Africa Press and The Africa Stand to provide a global platform for African authors and publishers at the London Book Fair and beyond. Until then, thank you for standing by us and for your continued support.
Enjoy the rest of the report.
Books saved from landfill
We collected approximately the same number of donated books (434,000) in 2025 as the previous year (426,000). To double this number to 800,000 books per year we have now expanded nationwide drop‑off access by replacing Cambridge and Bristol containers with a partnership allowing donations at any DPD drop‑off point, we’ll introduce a pallet collection service for large donors to reduce their costs, and increase targeted digital advertising to raise national awareness.
Books processed by our team
Our volunteers processed less books (482,419) than the previous year (584,830), largely because fewer international volunteers received UK visas. Increased placements from local schools and colleges helped offset the shortfall. To improve retention and capacity we have appointed Tari Ebitimi‑Major as Volunteers Supervisor and are upgrading Curiosity, our inventory management software, to streamline workflows and enhance volunteer experience and productivity.
Computers processed by our team
Volume of donated computers started to increase after launching Computers2Africa, as our tech refurbishing programme, and we are scaling operations to meet demand. We hired Charlie Clements, Tech Supervisor, and are partnering with placement students from Canterbury College’s T‑Level Computing programme. We will be running an IT Helpdesk Campaign to support local seniors while increasing national digital outreach.
Funds raised from our charity shop for overheads
We saw an increase in charity shop income (£201,231) compared to previous year (£184,932) from selling about 5% of donated books, as well as tech donations that are ineligible to send to Africa, generating additional overhead funds. We will use these funds to secure extra storage and cover operational costs as we scale incoming donations toward doubling our readcycling target.
Funds raised from our sponsors for shipments
Sponsor funding for shipments improved significantly: for the first time we raised over 50% of our £200,000 target, with major grants to the 1 Million Books Fund from Roger Raymond Charitable Trust (£34,000), Ninety (£16,000), SSQ Legal (£10,000), and Coles‑Medlock Foundation (£4,000). We have streamlined our impact reporting strategy to provide dedicated landing pages for each sponsor with reports and videos published there when received to build donor confidence.
Books requested and shipped to Africa
Requests from projects across Africa reached a record 3.14 million books, reflecting growing need but we only shipped 436,399 books, down from the previous year because self‑funded shipments declined despite higher sponsor funding.
Computers requested and shipped to Africa
Requests for laptops increased but only 88 devices were shipped, constrained by operational delays during the transition to Windows 11 in October 2025, which led delays as we reorganized our tech refurbishing workflow.
Countries Impacted in Africa
We completed our first shipment to South Sudan, bringing our total countries impacted to 25 African countries. Our reach remains concentrated in English‑speaking countries; we will deepen partnerships and develop local distribution centers to improve geographic coverage and long‑term sustainability.
The Balance Sheet totals a deficit of £82,896. The stock held has the estimated value of £47,300. The stock and anticipated income from charitable programmes (International Volunteering Programme, Computers2Africa, Books2Africa Press and The Africa Stand) are considered sufficient funds for the charity continuing its activities.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of resources have been maintained throughout the year.
The charity is a company limited by guarantee (08528635) and a registered charity (1152599)
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Dr Tonson Sango
Dr Precious Sango
Mr Gideon Sango
Mr Chumang Sango
None of the members of the trustees has any beneficial interest in the company. All of the members of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
A Kieffer - Honorary Trustee
A Nandan - Honorary Trustee
L Mpofu - Honorary Trustee
P Ikeru - Honorary Trustee
S Bell - Honorary Trustee
A Kieffer - Honorary Trustee
A Nandan - Honorary Trustee
L Mpofu - Honorary Trustee
P Ikeru - Honorary Trustee
S Bell - Honorary Trustee
The trustee report was approved by the Board of Trustees.
The trustees, who are also the directors of Books to Africa International for the purpose of company law, are responsible for preparing the Trustee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of Books to Africa International (the charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Books to Africa International is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 2, Barton Business Park, New Dover Road, Canterbury, CT1 3AA.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Gift Aid income
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The charity receives most of the its stock through books donated from organisations within the UK. The value has been placed at 10p per book as this reflects the work involved of preparing the books ready for shipping to Africa.
Volunteers also offer their labour free of charge as and when they are needed and available.
There were no disclosable related party transactions during the year (2024 - none).