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2021-12-31-accounts

Page
Simplified Trustees' annual
report
1-7
Independent
examiner's
report
Statement offinancial activities
Statement offinancial position 10
Notes to the financial statements II - 17

~ ~
~
Description ofthe charity's trusts
Type ofgoverning document Trust Deed
(eg trust deed constitution)
How the charity is constituted Trust/Registered
Charity
(eg trust association company)
Trustee selection methods
(eg appointed
by, elected by)
Trustees are appointed
by existing Trustees
and future
appointments
are
selected
from
the
Charity's
existing
pool of supporters
and/or
will be
people closely associated
with the Charity and supportive
of its ethos and
ob'ectives.
Additional governance issues (Optional
information)
An additional
Community
Based Organisation
(CBO), To Kenya With Love
Ministries,
is established
in Kenya. The CBO is operated
by a local Board,
both because
our school programme
necessitates
it, with foreigners not
being
allowed
to own land
in Kenya,
and
because we believe in working
with and through
local people.
The members
ofthe Kenyan
Board are:
Janet Newbe
Chair - UK Trustee.
Geor e McOmwanda
Vice Chair - Pastor.
Chris Wheat
Treasurer
-To Kenya With Love volunteer
field worker.
John
Ondeche
Vice Treasurer
—Retired,
former manager of a baby
rescue centre.
Resigned
February 2021.
Elizabeth
Odhiambo
Member
- University
Lecturer in Law (Part time) and
Lawyer (Part time).
Resigned
July 2021, reappointed
in September 2021
and ultimately
resigned
February 2022.
Bob Kenned
Odhiambo
Member
- Chief
Financial Officer, Emerging
Capital Holdings.
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Samuel Abara - Interior Designer.
Irene Atieno On an o - Research Nurse.

We provide education
to underprivileged
children
in Kisumu,
Kenya. We
do this by running
our own nursery
and primary schools and by providing
funding
to pay for fees, uniforms
and books for poor children
attending
other schools and education
facilities
in the city and beyond.
Charitable objects:
Summary
ofthe objects ofthe
charity set out in its
governing
document
a)to advance the Christian
faith
b) to relieve persons who are in conditions ofneed or hardship
or who
are aged or sick and to relieve the distress caused thereby
c)to advance education
in accordance
with Christian
principles
d) to advance the provision of employment
and training
for employment
e)to promote social responsibility
f) to promote the rehabilitation
ofpersons affected by drug, alcohol and
other substance
addiction
g) general charitable
purposes
The principal
objectives
of the Charity
are to provide a better future
for
underprivileged
children
and their families
living
in the Kisumu
area of
Kenya
by providing
them
with education
and training
that they would
not
otherwise
be able to afford.
The
main
activities
of the Trust
can be
broken down
in the following ways:
Sponsorship
ofchildren's
education:
Individual
children
are found
sponsors
in the
UK who
commit
to help
underwrite
the costs ofthe child's education
at a rate related to the age of
the
child
and
the type of school. Sponsorship
of a child's
education
means
care for the whole
person
and
includes
providing
two meals
a
Summary of the main day,
school
uniform
and books. Medication
is also provided
when
the
activities undertaken for the child is sick. It also means that children
know that a named
individual
is
public benefit in relation to supporting
them. To Kenya
With Love keeps sponsors
informed
of the
these objects (include within child's
progress
by means
of regular
individual
update
reports,
and
this section the statutory sponsors
are able to send letters and gifts to their sponsored
children
if
declaration that trustees have they choose to do so.
had regard tothe guidance
issued by the Charity School development:
Commission on public In 2006, the Charity acquired
land to build a nursery
and primary
school.
benefit) Over the years since 2006 the buildings
and other on-site facilities have
been completed
but the continuing
development
and maintenance
ofthe
site remains a prime objective ofthe Charity.
Financial assistance:
The
Charity
also
receives
and
handles
specific
donations
for
the
provision
of financial
help to other individuals
and projects
in the Kisumu
area whose
objectives
fall within
those set out
in the Trust Deed. This
now includes
the training,
financial
support
and encouragement,
by way
ofshort-term
loans, for locally based micro-enterprises
in the area near to
the
school.
The
payments
and
repayments
are
regularly
monitored
locally.

~ ~ ~
~
~ '
~
Summary
of
achievements
the main
ofthe charity
Summary
of the main activities
and achievements
of the Charity
the year 2021:
during
during the year ~ Operated
a feeding
programme
for the most needy
of families
who
had
experienced
a loss
of income
during
the
COVID
pandemic.
~ Provided
a holiday
club for the school
pupils
during
the Easter
vacation. The main purpose
for this was to maintain
contact with
the children
and to keep them safe.
~ All staff were encouraged
to have the COVID vaccine
and at the
end ofthe year, only two people hadn't been vaccinated.
~ Teachers
attended
courses
on
the
new
curriculum
being
introduced
in stages by the Kenyan government.
~ Vocational guidance
continued
to be provided to school
leavers.
~ Twenty
parents
of sponsored
children
joined
a
new
micro-
enterprise
scheme with the aim of providing
loans for them
to start
small businesses
to provide incomes for their families.
~ A large church
in Kenya
(CITAM), with
whom
Simon
Newberry
School has links, delivered a three-month
course for High
School
leavers,
providing
spiritual,
vocational
guidance
and life
skills.
~ A basketball
court was installed
at the school.
The timing ofterms during
the school year was very different
due to the
pandemic.
Class 8 returned
to take
their
ffnal
exam
for the
Kenyan
Certificate
of Primary
Education
in March
instead
of at the
end of the
normal academic year in the previous
November.
TKWL received a donation
of E10,000 and
it was agreed to
use this to
pay for a new and more efficient and hygienic
kitchen.
An architect was
appointed
and plans submitted
for approval.
At the end ofthe
2021, the
project was still being processed.
During 2022 it is planned
that:
~ The new kitchen facilities will be built.
~ The involvement
ofCITAM church
will be extended.
~ All school staff will take part in a team building
day.
~ An
investigation
will be carried
out to assess the feasibility
of
establishing
our
own
training
school
for
students
for whom
vocational
training
is more
appropriate
than
further
academic
study.
REPORT OF THE TRUSTEES THE TRUSTEES THE TRUSTEES THE TRUSTEES THE TRUSTEES
FOR THE YEAR ENDED 31DECEMBER 2021
The Trustees
of To Kenya
With
Love
continue
to work
towards
a
Brief statement ofthe sustainable
reserves
policy,
and
in the meantime
it is the aim of the
charity's
policy
on reserves Trustees to maintain
reserves that are able to meet a minimum
of three
months anticipated
expenditure
as and when financial resources allow.
Meanwhile
controls have been put
in place to avoid over-commitment
of
resources
and
regular
monthly
controls.
Controls
have
also
been
implemented
to
improve
the
transparency
of financial
transactions
between
the UK and Kenya, and for the auditing of designated
donations
by the staff in Kisumu. Activities
in Kenya are managed
by the local team.
Risks
associated
with
these
activities
are
regularly
assessed
and
improvement
implemented
where possible.
The To Kenya With Love supporters
regularly
seek out additional
ways of
raising
support
for the Trust's
activities.
The Trustees
request
to be
involved
in reviewing
these opportunities.
Details ofany funds materially
in deficit
Further financial review details (Optional
information)
You may choose to include Finance
additional
information,
where The UK Trustees
continue to work with the team
in Kisumu to find ways
relevant about: ofincreasing
local funding
to reduce the dependency
on UK support. This
~ the charity's
principal
sources offunds (including
has continued
to be extremely
difficult
during
the 2021 year due to the
impact ofthe COVID-19 pandemic
on corporate and personal finances.
~ any fundraising);
how expenditure
has
supported
the key objectives
ofthe charity;
Review ofthe Financial Position at the End ofthe Reporting Period
The 2021 year came with many challenges
connected
with the COVID-19
pandemic,
amongst them were those related to finances.
~ investment policy and In spite of many sponsors
continuing
to find themselves
challenged
with
objectives including any their personal
situations
the income to the Charity
continued
at a similar
ethical investment policy level as the previous
year. The Trustees
continue
to be very grateful
to
adopted. the supporters
for their commitment
to the work
in Kisumu.
On the other hand,
many of the usual
activities
of To Kenya With Love
continue
to
adapt
due
to
further
restrictions
imposed
locally
and
nationally
during
the year
and as a result
of the
impact
of closures
imposed
during
the
previous
year as highlighted
in
particular
by the
change
in the examination
schedule.
Running
costs were slightly
lower
overall than the previous year.
The result ofthese changes
from a 'normal'
year was that,
like in 2020,
there was an increase
in the total available
funds at the end ofthe year,
with a surplus
increasing
fund balances as at the year-end
by F15,600to
E57,114.

Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
Notes 0 g
Voluntary
income
21,098 122,096 143,194 144,534
Investment
income
2 2 6
Total receipts 21,100 122,096 143,196 144,540
Direct charitable expenditure 2,589 124,732 127,321 129,842
Other expenditure 240 296
Total payments 2,829 124,732 127,561 130,138
Net incoming/(outgoing) resources before transfers 18,271 (2,636) 15,635 14,402
Gross transfers between funds (4,018) 4,018
Net income for the year/
Net movement in funds 14,253 1,382 15,635 14,402
Fund balances at 1 January 2021 28,713 12,766 41,479 27,077
Fund balances at31December 2021 42,966 14,148 57,114 41,479

2021 2020
Notes f
Fixed assets
Tangible assets 227 227
Current assets
Cash at bank and in hand 56,887 41,252
Net current assets 56,887 41,252
Total assets less current liabilities 57,114 41,479
Income funds
Restricted funds 14,148 12,766
Unrestricted
funds
42,966 28,713
57,114 41,479

Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
g 8
Sponsorships 10,042 88,377 98,419 98,438
Donations 8,371 13,863 22,234 24,756
Gifi aid 19,647 19,647 16,579
Fund raising initiative 685 209 894 4,761
Legacies 2,000 2,000
21,098 122,096 143,194 144,534

Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
g f
Interest receivable
5 Charitable
activities
Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
g
Di
t hri
1
SNS schools Et Community Care 659 110,500 111,159 108,133
Food for meals 6,530 6,530 9,377
Rehema family 480 480 440
Jiminech 3,180 3,180 2,915
Noble charity homes for the destitute 2,860
Other gifts 1,594 1,594 1,528
New life home 70
659 122,284 122,943 125,323
Indirect
barite
1 x 'ture
Running
costs
- Kenya
Travel, accomodation etc 168 2,448 2,616 2,934
168 2,448 2,616 2,934
Administrative costs - UK
Travel, accomodation etc 802 802 667
802 802 667
Governance
costs
Accountancy 831 831 786
Travel, accomodation etc
Trustees general expenses 129 129 132
960 960 918
2,589 124,732 127,321 129,842

Unrestricted Restricted Total Total
funds funds
2021 2021 2021 2020
f f
Bank charges 240 240 220
Depreciation 76
240 240 296

Computer Motor vehicles Total
equlpmeut
Cost
At 1 January 2021 400 3,180 3,580
At 31 December 2021 400 3,180 3,580
Depreciation
and impairment
At 1 January 2021 273 3,080 3,353
At 31December 2021 273 3,080 3,353
Carrying
amount
At 31 December 2021 127 100 227
At 31 December 2020 127 100 227

Unrestricted Unrestricted Restricted Total Total Total
funds funds
2021 2021 2021 2020
g 6
Fund balances at 31 December 2021 are represented
by:
Tangible assets 227 227 227
Current assets/(liabilities) 42,739 14,148 56,887 41,252
42,966 14,148 57,114 41,479
Restricted and unrestricted income funds
Balance Incoming Outgoiag Transfers Balance
at01.01.21 resources resources at31.12.21
g g f.
Unrestricted funds 28,713 21,100 (2,829) (4,018) 42,966
Restricted
funds
12,766 122,096 (124,732) 4,018 14,148
41,479 143,196 (127,561) 57,114