OpenCharities

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2022-12-31-accounts

Legalandadministrativedetails 3
ObjectsoftheCharity 3
Structure,GovernanceandManagement 3-4
RiskManagement 4
Kenya'sEducationalSystem 4-5
KaribuniModelofSupport 5-6
ReviewofProjectsandSummaryoftheMainActivitiesduringtheYear 6-13
Financialreviewandreservespolicy 12-13
Fundraising 14
Voluntaryhelpandgiftsinkind 14
Trustees'declaration 14
StatementofFinancialActivities 15
StatementofFinancialPosition 16
NotestotheAccounts 17-19
IndependentExaminer'sReport 20

Note Unrestricted Restricted Total
funds funds funds 2021
£ £ £
Incomingresources
Incomingresourcesfromgeneratedfunds
Voluntaryincome 1 205,836 64,356 270,192 282,931
Activitiesforgeneratingfunds 2 8,747 8,747 6,631
Investmentincome 2,735 2,735 1,268
217,318 64,356 281,674 290,830
Resourcesexpended
Grantstoprojects 3 152,435 53,986 206,421 246,974
Raisingfunds 4 18,457 18,457 3,363
Officeexpenditure 5 40,966 5,000 45,966 41,330
211,858 58,986 270,844 291,667
Netsurplus/expenditurebeforeinvestmentlosses 5,460 5,370 10,830 (837)
Revaluationofinvestments (26,081) (26,081) 16,632
Netsurplus/(loss)fortheyear (20,621)
5,370
(15,251) 15,795
Fundbalancesbroughtforward 451,283 4,850 456,133 440,338
Fundbalancescarriedforward 430,662 10,220 440,882 456,133

Note Unrestricted Resticted Total Total
funds funds funds funds
2021
£ £ £ £
Fixedassets
Tangibleassets 8
Investments 9 252,070 286,151
252,070 286,151
Currentassets
Stock 3,486 2,529
Debtors 10 24,172 34,425
Cashatbankandinhand 152,286 10,220 162,506 134,204
152,286 10,220 190,164 171,158
Liabilities
Creditors:amountsfallingduewithinoneyear 11 1,352 1,352 1,176
Netcurrentassets 150,934 10,220 188,812 169,982
Netassets 150,934 10,220 440,882 456,133
Fundsofthecharity:
Restrictedfunds 12 10,220 10,220 4,600
Unestrictedfunds 430,662 430,662 435,738
Totalcharityfunds 430,662
10,220
440,882 440,338

a) Theaccountshavebeenpreparedonthehistoriccostconventionandincompliancewiththe
StatementofRecommendedPractice:AccountingandReportingbyCharitiespreparingthe
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic
ofIreland(FRS102),andtheCharitiesAct2011.
b) Incomeisrecognisedwhenthecharitybecomesentitledtotheresourcesandthe
monetaryvaluecanbemeasuredwithsufficientreliability
c) Giftaidreclaimableondonationstothecharityisincludedwiththeamountreceived,
whereknown
d) Otherexpenditureisincludedintheaccountsonanaccrualsbasis.IrrecoverableVATis
chargedtotheSOFAasincurred
e) Depreciationonofficeequipment,includingcomputers,ischargedonastraightline
basisover3-5years
f) CarvingsandtextilesareboughtfromKenyatosellinordertoraisefunds.
Somecarvingsremaininstockandarevaluedat£0.Textilesarevaluedatcost.
Stockalsoincludesnoteletspurchasedforresaletoraisefunds
9) Thevalueofdonatedgoodshasbeenestimatedandincludedinthefigureforvoluntary
income
h) GrantstoprojectsareincludedwhentheamountisreleasedtotheMethodistChurch
Kenyabankaccountanddistributedtoprojects

Otherexpenditure
Officecosts
Employeecosts 29,653
Payrollservices 756
Profesionalfees 1,370
Stationery,postageandprinting 1,257
Telephoneandinternet 669
Databasecosts 3,664
Rentofofficeandstorage 3,588
Insurancesanddataprotection 1,052
Websitecosts 144
Feeforindependentexamination 1,020
Training 634
Recruitmentcosts 1,567
Laptopforoperationsmanager 580
Sundrycosts 12
45,966

10 Debtors 2022 2021
£ £
Accruedincome-giftaidtax 7,727 14,496
TransferredprojectfundsKenya 5,519 13,952
Prepaidexpenses 4,576 3,425
Incomebankedafteryearend 6,350 2,552
24,172 34,425

2022 2021
£ £
1,352 1,176