THE HAPPY AFRICA FOUNDATION LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2013

Transcription

1 FINANCIAL STATEMENTS Charity Registration No Company Registration No

2 FINANCIAL STATEMENTS CONTENTS Page No Legal and Administrative 1 Directors' Report 2-6 Independent Examiner's Report 7 Statement of Financial Activities 8 Balance Sheet 9 Notes to the Accounts 10-13

3 LEGAL AND ADMINISTRATIVE Charity Name Charity Number Company Number Principal Address Directors Chief Operating Officer Secretary Independent Examiner Bankers The Happy Africa Foundation (THAF) Cutlers Close Bishops Stortford Hertfordshire S E Graham G Bows A Procter D Cutbill M Procter G Bows M A Wilkes FCA Wilkins Kennedy LLP Greytown House High Street Orpington Kent BR6 0NZ HSBC 2 The Promenade Cheltenham Gloucestershire GL50 1LR -1-

4 DIRECTORS' REPORT The directors present herewith their report and the financial statements for the year ended 31 December Structure The charity, which is registered with the Charity Commission under number , is established under its Memorandum and Articles of Association dated 14 December 2007, and amended by resolution passed on 1 April The charity is also a registered company under the Companies Act 2006 under number Governance and management The organisational and decision making structure of The Happy Africa Foundation is a fairly flat one. This provides for efficient decision making capabilities with a quick turnaround time on the ground, this is reflected in the tangible results of the charity's achievements. There are three foundation directors who are required to provide approval on any decisions which exceed a particular value, the Chief Operating Officer is responsible and accountable to the directors for the compliance, daily management and function of the foundation. The COO has a regional team of representatives who carry out the daily groundwork. They work within set objectives which are reviewed and measured from a sustainability and performance point of view, every quarter. This structure is currently working well for the charity. The directors (who are also trustees) during the period were as follows: S E Graham G Bows A Procter D Cutbill Directors are appointed by an ordinary resolution and can be appointed by existing directors. Those appointed by ordinary resolution must retire at the next Annual General Meeting. Directors can also be appointed at a General Meeting. Directors shall not number less than three but are not subject to a maximum. Charity's Objects The objects for which The Happy Africa Foundation is established are: (1) To promote for the benefit of the public in Africa the conservation, protection and improvement of the physical and natural environment. (2) To promote sustainable development for the benefit of the public in Africa by: a) the preservation, conservation and the protection of the environment and the prudent use of resources; and b) the relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities. (Sustainable development means 'development which meets the needs of the present without comprising the ability of future generations to meet their own needs'.) Review of the business The Happy Africa Foundation supports community and conservation projects in eastern and southern Africa and is dedicated to sustainable change and progress for underprivileged communities. We aim to improve the conditions of life in socially and economically disadvantaged areas through the preservation and conservation of the environment and the relief of poverty. Our objectives are always to empower local people and work with them to find sustainable solutions to the challenges that they face. We aim to educate, motivate and encourage, whilst making a difference to the lives of the vulnerable and disadvantaged. Kenya - Body of Christ Children's Centre The Body of Christ Children s Centre (BOC) was started to give orphans and vulnerable children a shelter where they would be loved, nourished and could receive much needed education. Today BOC is now a preschool and orphanage while also providing HIV support groups for 30 members of the community and also has a weekly feeding programme. The funds raised have gone towards purchasing a piece of land that will enable BOC to expand the school and orphanage. The money has also been used to expand the chicken project that not only helps give the children nutritious meals but will also generate income for the project. The last thing that was purchased was furniture for the standard 2 class which is part of the new primary school programme

5 DIRECTORS' REPORT Review of the business - continued - Kikuyu Health Centre Build Medical care in Kenya is very costly and with widespread poverty this often results in people not seeking medical assistance, even when they are seriously ill. This is especially true in Limuru, situated just outside of Nairobi. Through the assistance of Presbyterian Church of East Africa (PCEA), Kikuyu Hospital provides affordable medical assistance for the people of Limuru who would otherwise not have access to high quality and sometimes lifesaving treatment. Money raised has gone towards the funds to complete the construction of the new Paediatric Ward at the hospital. Once this fund reaches $30,000 we will embark on the next phase of reinforcing beams, plastering, fixing doors, windows and storage cabinets. The ward will be beneficial to the children of Limuru and will give much needed space in the hospital. - Mukeu School for the Mentally Challenged Funds received by this project were used to support the Mukeu School for the Mentally Challenged, a boarding school for 40 children between the ages of 8-22 year with disabilities ranging from Autism, Down syndrome, and learning difficulties due to epilepsy. Funds were used towards buying a 10,000 litre tank, constructing a base and installing piping to harvest rainwater. Funds were also used to facilitate a geological survey for a potential borehole at the school. This project also started a brick-making project which begun with facilitating a workshop at another special school. The children learn the skills needed to make bricks and the bricks are sold in the community to generate income for the school. - Karuri Health Centre The Karuri Health Centre is one of the oldest government medical centres in the area, and provides 24-hour outpatient treatment to a population of 50,000 people, attending patients each day. The outpatient and Comprehensive HIV Care Clinic see at least 150 patients each day, while patients visit the Mother and Child Health Centre. Funds were sent to The Karuri Health Centre were used to renovate the waiting bay, labour ward, ante-natal clinic, baby monitoring room and staff room. These renovations increased the efficiency, privacy and comfort of the patients and staff at the centre. - Wangunyu This project teaches basic writing, social and craft-making skills to 20 mentally handicapped children. Funds received by this project were used towards buying beads for making curios as well as installing a ceiling for the class to help insulate from cold. The cold weather causes seizures for some children making a well-insulated important to this project. - Sponsor a child Funds helped pay boarding and tuition fees for Faith Wanjiku, a deaf and autistic girl at Mukeu School. This year also saw the graduation of one student from primary school. These students would not have been able to attend school if this program was not in place. - Limuru Children's Centre Limuru Children s Centre is a children s home that runs an orphanage, pre-school and feeding programme for 100 children. Funds were used to support the children s programme. - Limuru Children's Centre Baby Home This project is a branch of the Limuru Children s Centre to rescue abandoned babies who need a safe place to be nurtured and loved. The orphanage provides much needed care for abandoned babies, including babies born with physical conditions. The funds received in support of this project were used towards supporting various needs of the children

6 DIRECTORS' REPORT Review of the business - continued South Africa St Lucia - Inkanyezi Creche Development Since 2011 The Happy Africa Foundation have been working hard to expand and refurbish a rural creche in KwaZulu-Natal. The aim is to get the creche up to government standards so that it can register for help and finance. The Inkanyezi Creche Development programme achieved so much during 2013, which included floor repainting and roof refurbishments, with a gutter system being installed to allow the water to be recycled. African Impact volunteers made 866 bricks throughout the year which will be used throughout the completion of the development. The vegetable garden was also refurbished and made more secure to stop the children playing among the vegetables. A tyre obstacle course in the playground was revamped and painted by the volunteers. - Medical Programme and Home Based Care Our Medical and Home Based Care Programmes provide much needed funds and support to local care givers in the communities around St Lucia. We provide resources such as clinic transfers, medical equipment and food parcels. Throughout 2013 we achieved a great deal in our Medical Out-reach and Home Based Care programmes. African Impact volunteers built beds for some of our patients who were previously sleeping on the floor. With the money donated through the year we purchased adult nappies and also provided each of our Home Based Care patients with a weekly food parcel that consisted of pilchards, beans, sugar and rice. - Education Support Programme The St Lucia Education Support Programme provides teaching and resource support to 8 rural creches in the surrounding areas. The programme continues to grow each year and we were able to accomplish a lot with the generous donations and the dedication of the volunteers. We completed beds and shelves for all 8 crèches that we work with in the communities, providing them with more storage and safe beds for the babies to sleep in. Thanda - Mdeletshe School Development Project Mdeletshe School was unfortunately closed down due to unforeseen circumstances at the beginning of The money that was raised for that project in this year was reallocated, after speaking to donors, to another education programme in conservation. The money was used for resources in educating the local children about the incredible wild animals that surround them on the reserve and were also taught about the importance on not poaching these animals. - Etshaneni Clinic/TEN This project is a community initiative project called Transform Etshaneni Neighbourhood (TEN) where people have been asked to donate in 10 s to keep with the TEN theme. This project includes the refurbishment of the Etshaneni Clinic where fundraising was being done throughout 2013 ready to be started in Cape Town - Jonas Safe House The Jonas Safe House is a children's home in Kommitjie, Cape Town. In 2013 we received funding that enabled us to support the children s home and with help of the volunteers we were able to interact with the children and get them involved in fun activities such as that of the Jungle Theatre company. Donations paid for the children to get involved in fun and interactive workshops that taught them drama and creative skills. - Red Hill Nutrition Programme Our Nutrition Programme is done at Red Hill Pre-School in an informal settlement on the outskirts of Cape Town. Amazing things were achieved at the Red Hill Pre-school, an informal settlement on the outskirts of Cape Town. Last year with the generous donations received we were able to provide the children with 27,300 hot meals, 2 times a day for 5 days per week. These meals helped to improve the children's nutrition throughout the year

7 DIRECTORS' REPORT Review of the business - continued Zanzibar - Jambiani Educational Community Centre This project is a very important one for the community as it will provide a permanent home for the adult English classes that are provided by our partners at African Impact. These classes are attended by around 100 students each day, keen to improve their English skills and learn other languages. The building will consist of 5 classrooms with a large vegetable and fruit garden beside the school. The donations received in 2013 went towards purchasing the land and the construction of the coral access road. Zambia - Marimba Old People s Home Marimba Old People s Home is one of Zambia's rare old people residences supported by the government through the Ministry of Community Development. The home was established in the early 1960's to give people that don't have relatives to look after them a comfortable place to stay. Despite the support of the government, the Old People's Home is in desperate need of additional help and care was spent revamping the home to create safer living conditions, painting each room to add more colour to the home and adding new curtains to give the residents more privacy. - Lina Clinic Fundraising continued throughout 2013 for extending Linda clinic into a general hospital. The aim is for the building to start in Sponsor a Child In 2013, 66 children participated in the program. Out of the 66 children, 60 were sponsored through specific donors and 6 were sponsored through on the ground donations. Donations helped pay for school fees, uniforms, shoes, school bags, stationery and text books saw one student complete vocational training and seven students complete high school. All of these young people would have been forced to drop out of school if this program was not in place. - Zambezi Sawmills Fundraising continued in 2013 to raise money for renovation work at Zambezi Sawmill School. Zambezi Sawmill is currently one of the most vulnerable and disadvantaged community schools that we work with in Livingstone. Situated within the Zambezi compound, the school is presently operating out of an unsecure site that is open to vandalism and theft. In addition to the unsecure environment, Zambezi Sawmill School relies heavily on volunteer teachers and on severely limited supply of resources. - Linda Clinic Expansion Our ground breaking ceremony was held which is very exciting, so work will begin but we are still in need of fundraising for this project. Our team in Livingstone has sucessfully persuaded ZESCO to waive their large fee for moving the power lines to make way for the construction. They are now going to put the cables under ground and all for free! The foundations for the build are going in! - Community Development Fund Money from the community fund was used to buy teaching materials for African Impact volunteers while they were on projects. It was also used to assist Libuyu Community School with 25% of their building materials for a 1x3 classroom block, a borehole pump house at Linda Community school, curtains and repainting of elderly resident s home rooms. The directors confirm that they have referred to the guidance contained in the Charity Commission s general guidance on public benefit when reviewing the Trust s aims and objectives and in planning future activities

8 DIRECTORS' REPORT Financial review Incoming resources for the year amounted to 121,075 (2012: 179,158), a decrease of 58,000 on the previous year. Resources expended amounted to 86,900 (2012: 187,763), a decrease of 114,000 on the previous year. This resulted in a surplus for the year of 34,175 (2011: deficit 8,605). Total funds as at 31 December 2013 amounted to 52,895 (2012: 18,720) with 49,231 (2012: 13,414) of this relating to restricted funds. Risk Policy The directors have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable the charity to lessen or mitigate those risks. Reserves policy In accordance with the Charity Commission guidance, the directors review on a regular basis the level of income reserves that it considers appropriate. The unrestricted funds represent administrative donations and administrative costs. Virtually all of the unrestricted income is spent on the running of the charity. The directors intend to maintain free reserves amounting to around six month's average governance costs, which amount to 10,000 (2012 7,500). At 31 December 2013 the free reserves amount to 3,664 (2012: 5,306). The directors are actively seeking ways to achieve the policy but are currently choosing instead to invest as much of the charity's funds into doing good work in Africa. Directors' responsibilities The directors are responsible for preparing the financial statements in accordance with applicable laws and Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).the financial statements are required to give a true and fair view of the charity's financial activities during the year and of its position at the end of the year. In preparing those - financial select suitable statements accounting the directors policies are and required then apply to: them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures - prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue. The directors are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006 and applicable regulations. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. By order of the board Date: 18 September G Bows Director - 6 -

9 INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS ON THE UNAUDITED FINANCIAL STATEMENTS OF THE HAPPY AFRICA FOUNDATION LIMITED I report on the accounts for the year ended 31 December 2013 set out on pages 8 to 13. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. Independent examiner s statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: M A Wilkes Relevant professional qualification or body: FCA Address: Wilkins Kennedy LLP, Chartered Accountants, Greytown House, High Street, Orpington, Kent. Date: 29 September

10 STATEMENT OF FINANCIAL ACTIVITES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) Note Unrestricted Restricted Total Total Funds Funds INCOMING RESOURCES Donations 20, , , ,158 RESOURCES EXPENDED Direct charitable expenditure 2-64,982 64, ,211 Governance costs 3 21,917-21,917 19,552 TOTAL RESOURCES EXPENDED 21,917 64,982 86, ,763 NET MOVEMENT IN FUNDS (1,641) 35,817 34,176 (8,605) Fund balances brought forward at 1 January ,306 13,414 18,720 27,325 Fund balances carried forward at 31 December ,665 49,231 52,896 18,720 All transactions are derived from continuing activities. All recognised gains and losses are included in the Statement of Financial Activities

11 BALANCE SHEET AS AT 31 DECEMBER 2013 Note CURRENT ASSETS Cash at bank 57,317 22,791 CREDITORS DUE WITHIN ONE YEAR Accruals (4,422) (4,071) TOTAL ASSETS 52,895 18,720 REPRESENTED BY: INCOME FUNDS Restricted funds 6 49,231 13,414 Unrestricted funds 3,665 5,306 52,896 18,720 For the financial year ended 31 December 2013 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities - The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2014 and signed on its behalf by:... G Bows Director Company Number:

12 NOTES TO THE ACCOUNTS 1 Accounting policies 1.1 General The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in March 2005, the Charities Act 2011, the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective April 2008). 1.2 Incoming resources Voluntary income including donations, gifts and legacies and grants that provide core funding or are of general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when: - The donor specifies that the grant or donation much only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. 1.3 Resources expended Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Resources expended are recognised in the period in which they are incurred. Resources expended include VAT which cannot be recovered. 1.4 Funds The Foundation has a number of restricted income funds to account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose. All other funds are unrestricted income funds. 1.5 Irrecoverable VAT All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it is incurred. 2 Direct charitable expenditure Grants and donations payable: Zambia 8,042 75,618 Sponsor-a-child 15,299 8,745 Mozambique 46 5,200 Cape Town 2,638 11,060 St Lucia Project 4,246 5,185 Kenya 25,170 59,540 Kenya ACTS Thanda, South Africa 1,203 2,029 Zimbabwe Victoria Falls Zanzibar project 8,290 - ALERT 48-64, ,

13 NOTES TO THE ACCOUNTS 3 Governance costs Administrative and legal 5,599 3,359 Staff costs and emoluments 14,087 12,734 Bank charges Travel expenses (including medical insurance) Independent examiners fees 1,256 2,056 21,917 19,552 The above costs include amounts paid by Happy Africa UK on behalf of Happy Africa South Africa and Zambia. 4 Staff costs and emoluments Gross wages 14,087 12,734 All employees are based overseas. The average number of employees calculated on a full time equivalent basis was 1 (2012: 1). No employees received remuneration amounting to more than 60,000 in the year. 5 Directors remuneration and reimbursed expenses The directors have not received any remuneration in the year (2012: Nil). During the year, no directors received reimbursement of expenditure incurred on behalf of the charitable company (2012: Nil). 6 Restricted Funds At 31 At 1 January 2013 Incoming Resources Resources Expended December 2013 Zambia 4,726 42,878 8,042 39,562 Sponsor-a-Child 1,059 17,964 15,299 3,724 Mozambique Barry Zim Relief / Acts Antelope Park Staff Cape Town 621 3,210 2,638 1,193 St Lucia Project 754 5,035 4,246 1,543 Kenya 2,839 23,455 25,170 1,124 Thanda, South Africa 82 2,227 1,203 1,106 Zanzibar 2,584 5,706 8,290 - ALERT , ,799 64,982 49,231 Objects of restricted funds Zambia We are constructing a large health and education centre and have completed a twin classroom block at a local community school. We have been involved in the development of two community run farms, supplying medical bags for volunteers on home based care programmes as well as providing on going assistance to the town s elderly resident s home. We are continuing to raise funds for the Books for Africa Project. Books for Africa is a wellknown name on American university campuses where students often donate their used textbooks to be given to African recipients. There is a severe book shortage in Livingstone; we hope to help change this with the delivery of a container of 23,000 books to the town s schools. Sponsor-a-Child We operate our Sponsor a Child programme in conjunction with our projects that we support in eastern and southern Africa. With help and guidance from all of our staff we aim to support vulnerable, sick and abused infants. Sponsorship guidelines and costs vary from project to project but typically include; school fees for a year, school uniform, stationary and health checks

14 NOTES TO THE ACCOUNTS 6 Objects of restricted funds - continued Mozambique We have continued to renovate local pre-school in Vilanculos; improving the sanitary conditions by building new toilets and developing the school s vegetable farm with more planting and the introduction of a chicken tractor. In addition we built two traditional style houses for local community members. Barry Zim Relief / Acts Antelope Park Staff Cape Town To help support orphanages in the capital of Zimbabwe, Harare. The majority of the support came in the form of food and medical supplies. To help support the vulnerable families in Gweru who have an employee at Antelope Park. Employment in the area is so low so Antelope Park employees often have 10+ dependents and are unable to provide for all of them. We continue to support over 40 children who attend two local pre-schools in the Red Hill Informal Settlement; Red Hill and Children of Hope Pre-School. By providing basic, but nutritious meals for the children, this encourages parents to send their children to school, so they can begin their education, whilst being sustained. The settlement has been slowly expanding over the last 20 years to house displaced Africans and refugees living in poverty. Approximately 2,500 people live in this area, in houses made from scrap materials such as iron and wood. Many are unemployed, and are unable to provide their children with food or opportunities to receive an education. In addition we are able to maintain and when needed repair the school buildings. We are continuing to raise funds to build a sports ground at Ukhanyo Primary School in Fish Hoek. The sports field will have a huge impact on the school and the local community, providing much needed space for the children to exercise and play sports. St Lucia Project Kenya Thanda, South Africa Zanzibar Our work continues in St Lucia; we completed the construction of a new Crèche, Snenhlanhla, provided school uniforms for Ubuhlebemvelo Primary School and refurbished four classrooms in a high school in Khula. We also provided palliative and social care to 470 patients in the local communities. The project supports several educational, health and income generating programmes in Limuru, Kenya. This includes providing medical supplies and equipment to health centres, the renovation of two primary schools in Nairobi, printed calendars to fundraise for a local school and orphanage, provided equipment (oven, proofer & trays) to increase production for local school's bakery project and the development of an income generating business at local school; the start-up of poultry business. In addition we sponsored a teacher to go to college to gain received a Certificate in Early Child Development. A three stage project: a) to construct a new 1,600 m2 fence around the school perimeter. This will establish a designated area for the school within the community providing a safe boundary for the students. b) Build male and female toilet facilities. Currently there are no toilet facilities on the property and students have to climb through the barbed-wire fence to use nature s facilities. c) Finish the construction of the fourth classroom as a crèche dedicated for the smaller children so they can move out of the old building. This project is aimed at raising the funds needed to purchase a piece of land within Jambiani village and to build a new community learning centre. Once the land is purchased, African Impact volunteers will work alongside local volunteers to clear the land of vegetation and coral rocks, dig the foundations and then help concrete the foundations. Builders from the village will be employed to work on the more technical aspects of building the centre, but we hope to use the muscles and motivation of the community and African Impact volunteers to undertake the manual labour work! The project s aim is to build two classrooms, two workshops and a washroom, and to have the community centre open and ready for teaching by end of

15 NOTES TO THE ACCOUNTS 7 Analysis of net assets between funds Restricted Unrestricted Funds Funds Total Cash at bank 49,231 8,086 57,317 Accruals - (4,422) (4,422) 49,231 3,664 52,895 8 Company status The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding 1 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member. 9 Related Party Transactions During the year Happy Africa UK paid administrative costs totalling 1,030 on behalf of Happy Africa South Africa and Happy Africa Zambia. Members of the senior management team are involved in all entities