## **TO KENYA WITH LOVE** # **ANNUAL REPORT AND FINANCIAL STATEMENTS 2022** **Registered Charity Number 1063960** USTEES FOR THE YEAR ENDED IDE EMBER2 PAGE Simplified Truste¢s' Annual Repjrt Indewldent Examin¢r'5 Re￿rt Statement of Financial A¢tiviti¢S Ststement of Financial Position 10 Notes to the Finan¢ial Ststements A WITH LOVE REPORT OF THE TRUSTEE FOR THE YEAR EN ER2022 Trustees. Annual Report for the period Pericrfl start date Peritrj end date oi January 2022 31 December 2022 Section A Reference and administration details Charlty nam Communtty Care Resources Internat￿nal Trust Other names charfty Is known To Kenya V41th Love Regl$tered charlty number (rf any 1063960 Charlty's princlpal addres We Are Hope Church forme Diss Christian Commun Vinces Road Church Diss, Norfolk Postcode IP22 4HG Names of the charlty trustees who manage the charity Dates acted if not for who Trustee name Office Irf any) Name of wrson lor body) gntllled toa int tru$toe Trustees Mr Philip Ball Mrs Diane Ball Trustees Mrs Sally James Fry Mr Stephen Kidd Mrs Teresa Molden Trustees Chair Trustees Secretary Trustees Mrs Janet Newberry Name$ of tho trusteos for the charity, if any, (for example. any custodian trustees Name Dates aded If not for whole ear Trustees Names and Addresses of advisers (Optional information) Name ddrgss ype of adviser Treasurer Mr Christopher John Squires 2 Sancroft Way Freswngfbeld Eye Suffolk IP215QN Name of Chlef executive or names of senior staff members {Opli¢Jnal infomiatlon) Mr Christopher Wheat (Volunteer FTrekl Worker) TO KENYA WITH LOVE TRU TEES OR THE YEAR ENDED 31 DE EMBER2 Section B Structure, overnance and mana ement Description of the charlty's trusts Trust Deed Type of governing document leg. trust deed, constitution) How the charity is constituted {4. trust, asscciation. c¢wnpanyl TTusVRegistered Charity Trustee selection methods (eg. appointed by, elected by) Trustees are appointed by existing Trustees and future apFKJintrnents are selected from the Charty's existing pool of supporters andlor will be people closely associated with the Charity and supportive of its ethos and Addltlonal governance issues (Optional inforniation) An additional Communty 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. wrth foreigners not being allowed to own land in Kenya. and because we believe in working with and through local people. The members of the Kenyan Board are.. Janet Newbe Chair - UK Tnjstee. Geo e Mcomwanda Ice Chair Pastor. Chris Wlheat Trea - To Kenya Wrth Love volunteer field worker. Elizabeth Odhiambo Member - UnNersity Lecturer Ni Law (Part-time) and Lavryer {Part time). Resigned February 2022. Bob Kenn Odhiambo Member - Financial Off￿r - Emerging Capital Holdings. DavKJ Abdalla On 'owo- Project Co•ordinator for young people s health. Samuel Abara- Interior Designer. Iren Atieno On an o- Research Nurse. WITH L VE RT F THE TRUSTEE R THE YEAR ENDED Section C Ob'ectives and activities We provide education to underpn'vileged children in lfjsumu. Kenya. We do this by running our C￿￿n nursery and primary schools and by providing fijnding to pay for fees, unifomis books for poor children attending other schools and education facilities in the city and twond. Charltable objects: a) to advance the Christs'an faith b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby c) to advan￿ education in accordance with Christian principles d) lo advance the provision of employment and training for employment e) to promote social reS￿nSIt￿1ty fj to promote the rehabilitatK)n of persons affected by drug. alcohol and other substsnce addiction g) general charrtable pury)oses Summary of the objects of the charlty set out In tts governing document The principal obJ'ectNes of the Chartty are to provide a better future for underprpiileged chikjren 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: Sponsorshlp of children's education: IndivKlual children are found sponsors in the UK who commit to help underwrite the costs of the child's education at a rate related to the age of the chikl and the tyre of school. Sponsorship of a chikl's education means care for the vthole person and includes providing Iwo meals a day, school uniform arKI books. MediGation is also provided when the child is sick. li also means that children know that a named individual is supporb.ng them. To Kenya Wth Love keeps sponsors informed of the child's progress by means of regular individual update reports, and sponsors are a￿e to send letters and gifts to their sponsored children rf they choose to do so. Sumrnary of the maln activttles undertaken for the publlc benefft In relation to these objects (include within this section the statutory declaration that tTUStees have had regard to the guidance issued by the Charity Commlssion on public benoflt) School development In 20C6, the Charity acquired land to build a nursery and primary school. Over the years since 20C6 the buildings and other on-site facilities have been completed the conlinuing development and maintenance of the srte remains a prime obiectrve of the Charity. Financial assistance". The Charty also receives and handles specific donations for the provision of financial help to other indivKluals and projects in the Kisumu area whose objectives fall within those set out in the Trust Deed. This now includes the training, finanaal support and encouragement. by way of short-term loans, for localty based micro-enterprises in the area near lo the school. The payments and repayments are regularly monitored locall TO KENYA WITH LOVE RT FTHE EA NDED I DECEMBER 2 Public benefft: lfvhen planning our activitss for the year the Tn￿t￿ have considered the Charty Commission's guidan￿ on public benefit. This principle is fundamental to To Kenya Love's operation as a Charity. The Trustees believe that the work of the Charty demonstrably creates benefft for the public in Kenya. with over 300 children and young peopk - many in povety stluations receiving an education. school unrform, school meals arKI where necessary medical treatment. The Trust believes in kYomotiiYJ the wetfaie of the vthole person. The schools at vthich supported chiklren are educated are carefully selected and are monrtored to ensure ￿Y are operated in accordance with Kenyan law. Increasingty, ¢hiklren and young people will be attending Simon Ne￿berry School, where their progress is monitored by our own staff. Additional detalls of oblectfves and activities (Optional Infomiation) You may ch005e to include All Twstees are unpaid volunteers.. they are free to claim reimbursement further statements. where for travel and administratrve expenses relaled to the operation of the relevant. about.. Charity. policy on grant-making-, policy programme related investment.. The Charty pays the ￿nt and contributes to the utilty costs of their volunteer fiekl worker as well as the insurance and maintenance of his motorbike. Contributions to his other living expenses are made directly to him from individuals and churches in UK. contribution made by volunteers. KENYA WITH LOVE USTEE THE YEAR ENDED I DECEMBER Section D Achievements and performance Summary ofthe maln achlevements of the charity during the year Summa of the main activities and achievements of the Cha in 2022= We completed a fijll Covid vaccination program for teaching staff - 30 of the 32 teachers were vaccinated. In our on-going Micr(FEnterprise project. the first group of parents successfulty paid back their loans and loans V￿re provided to a second group of 20. We carried out a detailed analysis of emrAoyment outcomes for our sponsored and non-sponsored school leavers to compare the beneffts of vocational training, unNersty and no further study. This will help infonn our ￿ree[S counselling in the future. We carried out a feasibilty study for establishing our own vocational training centre. This was in response to planned changes in the Kenyan secondary education system which VAII resull in an increased demand for this type of training. Our Kenyan Project Manager gave a presentstion outlining our work to the British Council in Nairobi which resulted in a deputation from the Coun￿1 visiting the school in Kisumu. We will seek to develop this link in the future. We buili a kitchen block at our sch¢)ol. providing much bétter food preparation, cooking and washing-up facilit￿s. We established a new Junior Hwh School in temwrary buildings to comply the new Kenyan secondary education structure which commenced in January 2023. Funding has been obtained to purchase a small piece of land adIa￿nI to the existing srte as a pemianent home for this ne44 school. In July a successful Team Buikjing day was hekl for all our stsff in Qsumu. Nes for 2023 include.. Purchasing land for the new Junior High School. Carrying out training required for some of our exisling staff to teach in the new Junior High School. Increasing local income in Kenya by specsfically encouraging alumni of our school to ffiancially support current pupil's education costs. Exploring new fvndraising streams in the UK in order to keep pace wrth rapidty increasing inflation in Kenya. Finalising an appropriate Financial Reserves Policy. Establish a Finance Sutkcommtttee to meet monthly to manage the effect of increasing cash requirements in Kenya on UK cash resources. TO KENYA WIT RE EES ENDED 31 DECEMBER 2022 Section E Financial review The Trustees of To Kenya Wrth Love continue to work towards sustainable reserves policy. and in the meantime it is the aim of the Truslees to maintsin reserves that are able to meet a minimum of three months antiopated expenditure as and when financial reSoUr￿S allow. Brlef statement of the charlty's policy on reserves Meanwhile controls have been put in place to avoid overrycommitrnent 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 auditsng of designated donations by the staff in Kisumu. ActF¥ities in Kenya are managed by the local team. Risks associated %Mth these aciivtties are reguiarty assessed and improvernent implemerrted where possible. The To Kenya Wrth Love supporters regulaty seek out additional ways of raising support for the Trusys activities. The Trustees request to be involved in reviewng these opwrtuntlies. Details of any funds materlally in deficit None Further flrbancial revlew detalls Ioptlonal information Finance The UK Trustees contsnue to work with the tearn in Kisumu to increase local funding to reduce the dependency on UK supporL The problems of doing this in 2021 continued during 2022 as a result of the effect of the COVID_19 pandemic on corporate and ￿rsOnal finance5. You may ¢hoose to include additional information, wher8 relevant about: the charity's principal SoUr￿S of funds (including any fundraising)- how expenditure has supported the key obj'ectives of the ¢harty; investment policy and objectives including any ethi￿1 investment policy adopted. Revlew of the Flnanclal Posltlon at the end of the Reportlng Perfod During 2022 regular giving in the form of child sponsorship remained steady and other donations increased. vthich in the immediate post-covid climate was encouraging. However. costs in Kenya continued to rise at a faster rate than in previous years, continuing a trend which started in 2021. This rneant that our increased income was not enough to meet our running costs over the year, the deficit being met from accumulated resep4es. The draft budget for 2023, received in October 2022. predicted a further increase in running costs of MO￿ than 30%. prompting Trustees to urgentty fonnulate a plan to find ways to increase income to the required level. In December a direct appeal was made to all ¢urrent supporters to consider increasing their regular giving by 1￿￿, however in the current economic climate Tnjstees understsnd that not all will feel able to commit to addits'onal spendirvJ. WITH L VE OF THE TR STEE FOR THE YEAR ENDED 022 More recenty On￿Off donations have increased at a much higher rate than regular gNing and Trustees fett that the￿ are new opportunities to be sought in this area. It was therefore decided that the focus for 2023 will be to organise and encourage a program of fundraising events to commence as earty as possib￿ and to continue to develop this in order to help achieve our immediate and long-term financial tsrgets. To support this strategy from January 2023 VR will establish a financial Su￿0mmittee who Viryll monitor our financial perfO￿an￿ on a monthly basis and report to Trustees as necessary. The totsl available funds at the end of the year were £50.357. a reduction of £6,757 on the previous year-end. Section F Other optional information Section G Declaration The trustees declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustee$ Slgnature(s) Full name(s) Mrs Janet Newbery Posltlon (eg Secretary, Chair, etc) Trustee ER, KENYA W I rew)rt Lo Ihe trustees on my eXam1r￿lI0￿ of the fin￿&￿1 swem*x¢ts of To K￿y& With iA>ve (tk charity) for the year ended 31 Decemkn 2022. R¢spo*slbllitie5 a•d basi of rY￿rt As th¢ In￿1￿5 of ihe charity you are reswtsiblc for tk prqMTation of th¢ finwKiai sts¢¢ments in ￿)rd￿ with th¢ requirementsof the CThaTiii￿A¢t 2011 2011 Ad). I rtrx)rt in reswi of my examination of the eharity's fina￿1￿7 (xrried out under section 145 of ihe 2011 AEL In catrying out my examination I have followed all ts applicable Directions given by the Charity Ccthmission Lmder section 14515Mbl of the 2011 Act. Indepffldent e￿￿1*t￿S ststement YOUT att¢ntlOn 15 drawn ￿ the fact that th¢ ¢lJarity ha5 ￿g￿red finarKial #atements in with Accounting and ReportinE by Charittes wep3ring their xcounts in ￿ with the Fitwia] Rwrting Standard ar4)licable in the UK and Republi¢ of Ireland IFRS 1021 in Weferet￿ to the Arcouniing ar¥J RerxTrning by Charities.. Statu￿nt of Recommended Practice issu¢d on l Awil 2(K15 which 15 referred to in theextant r¢8ulati¢ms h&% t*en withdrawn. l U[￿erstand that thLS h&$ F*tn in orthr for firwKiaJ s￿t￿erbts 10 provi& a and foir vicw in accoTdarKe with [￿ratIV Accwed AccoLfftiing Pwice ¢ff¢div¢ for rqxKLing or aftw l Januwy 2015. I have Compl￿ed my examination. I confirni matters Kivc 10 my atmiion in c4)nnecti￿ with t examinaiitsn giving tn¢ (au8e ￿ I￿lIeVe thai in any materid rcsFfCt: accounting records wcr¢ not kcN in re5[￿1 ot the Charity as ffj4WTrd ty 5￿tion 130 of the 2011 AeL or the finanLial siat¢m¢nts ¢kn not accord with IlM>Se records: or the fir￿ClaI ststements th) comply with the applrcable requirements conteming the fonn and conieni of accounis sd oui in the Charities (Accounts and Re￿)￿1 ReEulation$ 2￿8 othcr ihan any Tequiremeni thai th¢ actowit5 giv¢ a IN¢ lair view which is a m*ter a5 partof an ind¢r*ndeni ewninatiQlL I have rKb concern5 and have ¢¢)m¢ a¢ross rxb othcr matter5 in Corlr*ffl￿n with th¢ examination to Ishich attention th¥uld be drawn in thi5 re￿rt in order u) enabl¢ a proper wMIu￿lngor the financial swements io t* rtath L RN¢wman Fellow of the In￿llUte of CharteredAccounlants Eng]aThJ aThJ w￿e$ Wav¢n¢v Accountants Limi*d Tlas Newrnan & Co Chart¢r¢d Accounrants 4b Church Str¢ Diss Norfolk IP22 4DD Dai¢d.. TO KENYA WITH LOVE TATEMENT VITIE COME AND EXPENDI R THE YEA T•t*l Total ds 2022 f•wds 2022 2022 2021 Notes Volunwy income Investmeni income 39.934 149.201 189.13S 143.194 Tot*1 rtceipts 39.943 149201 189.144 143.196 Direei charitable ¢X￿nd111¥t 2,755 192.903 195.658 127J21 Other expenditure 243 243 240 Tot*1 pgym¢Dts 2.998 192.903 195.rA)I 127.561 Net iNcornin81{•utzointl rttouvt¢s b¢for¢ tr*nrfer5 36.945 143.702) 16.7571 15.635 GTOSS transfers betwttn fuTHts 152J37} 52.337 Net {expeDditureYincome forth¢ y¢•rf Net movemeut in funds 115J921 8.635 16.7571 15.635 Fund balantts ai l janu￿ 2022 42.9(rf) 14.148 57.114 41.479 Fu•d balAnces at31 Dttemb¢r2012 27.574 22.783 50,357 57,114 The sw¢m¢ni oftinancial activitie5 irKlude5 ajl gairns aNt knss¢s rth)gnised in thcye4T. The stsiement otr fIr￿le1￿ a¢iivilics inclth all gain5 8Th1 losscs retsyisa in All irKome and eXP￿dI1urt d¢riv¢ Irom contirtwng ￿1¥1[1< AWITHL VE MENT OF F￿AN IAL MB 2022 2021 N•tes Fixed *5Jets Tangible assets 10 227 227 Currtttt assets Cash al bank and in hand 50.130 56.887 Net current &85ets 50.130 56.887 Tot41 assets less cllrrtnt li*biliti 50J57 57.114 IAtome Resiricied tunds unres1ric￿d tw 12 22.783 27.574 14.148 42.966 lJ57 57.114 The fir￿n¢￿al Statements were app￿¥•j by Tn￿e¢SOn ... Mr5J Trust 10- TO KENYA WITH L VE NOTE THEF AL STATEM Aceounting poli¢i¢s 1.1 A¢¢ountlttt eo*v¢ntio The finarKial stat¢wnents have F*en Prepared in J¢¢ordaTKc with the charity's govrrning (kKurnent. thc Chariiies Act 2011 and"Accountin8 and IitWFrtirtg by Charili¢5: S¢a*meni of Recommet￿ PTXtice applicable io charili¢S prewirtg their accounts in accordance V4ith Financial RerxTrrtinE Stsndard 8pplicable in the UK and Republic of IrelaNI IFRS 102} l¢ff¢ctivc l JaThuary 2019}'. The eharity is a Public 8¢n¢fii Enilty s￿ arb ses of the re5triii¢d fund5 are s¢t in the rN)ies to the financial stai¢ment 1.4 Intome It￿OMe ts r4wgni5¢d when ik charity is kga]Iv ¢rtitltyJ w li after any r¢rforn)an¢¢ cor¥Jilions have ken met. th¢ be measurtd reliably. ar¥J il is wobable that in¢ome will recciv Cash th)nations are r￿￿￿￿5¢d on rneipL Other donatio￿ att Ye¢wisd orKe the charity has notltied of t donwi(pn, ulllv55 perfomjance condiiions requiT¢ d¢f¢rrat ofthe amounL Itxome tax ￿(Overable in relation to donations recei￿ed Gift Aid or dee(18 of covenant is r¢wgnistyJ at tk lime of the (h)naiion. Voluntary income is received by way of I￿￿tIorS and grft5 and is i￿[Uded in full in the Stsiemem ofFinanci31 Activitie5 when receivabl¢. t>)na¢a as%ts are irKluded ￿ the y￿LSe to the chariry where this can be quaniilicd and a third party is tr¢aring th¢ cost. The of ser¥iLYS providrd bv volunteers has not t¢eo io¢lth. 11 TO KENYA WITH LOV NOTE THE NCIAL TATEMEN AetOUDtini poli¢i¢s Icoitiiuedl 1.5 Expelldilllre EX￿nditUre is Teco8nised once thtrt 1$ a icgal or ￿[￿rUCIlve obli￿lon ￿ t¥ansfer et0￿MiC bcncfit to a ihird party. it is probablt thai a tr8tssfer of ¢¢Or￿1( E¢nefits will be required in settiem¢nL 8JvJ the amount of ihe obligation can be measured Yeliably. ExpcndilLW¢ 15 classified by xtivity. The wsts of ¢&h xtivitv are ffl*Je up of the ￿tal of direct Costs and 5haTed cos¢s. including 5uprx)rt costs inYolv¢d io urthnaking each ￿1vity. tlirtct tosts attributablc to a single activity are a]located directly ￿ that activtty. Shared ￿1$15 7hthich coniribme to mort than aclivity ar¥J suprxTrrt costs which are not allribuiable 10 a single activity are aprmjrti0￿d trtheen tl¥Js¢ xtsviue5 on a trAsis eonsisteni with the us¢ Of resource5. Central staff c051s are ￿lOcated on th¢ t*si$ ofiime S￿nL and deittci&ion arc ￿lo￿ted on the ￿nIOn of the Res(NJTce5 ¢xrKnded are reco8niwl in the year in whith tlKy are incurred. Fund rai5in8 Costs aTf in 5tt&ing voluntary ti}ntri￿tiOnS and IrKI￿ thc o)sts of dissemi￿l￿g infomi•ion irj swrt of tlK charithble ￿l¥ll1e$. Dirwt charitsble exwMli￿r¢ ¢(Mnwis¢s rosts irKurr¢d by the charity in the ddiv¢ry of its activiti¢5 arbj ser¥iees for its benttieiaries. Indired thart¢abl¢ ¢l￿diture are fv5e costs incurred in ¢oDr*dion with the day to day running and administration ot th¢ charityt bui which canTK>i bt aun￿led to a parti¢ul* xliviry. Gov¢mance cosis are those costs in¢wr¢d ID conneuion ￿ compliance with wnstilul¥)rMI aThJ Ststu￿ry requiT¢m¢nts. 1.6 T*mgible fixed L*sets Tangible tixed &ssets ar¢ initi￿lY measured at cosi and 5th￿￿1ty measurd * cost or val￿[10n. nei of depr¢¢iaiion and any impairment loss￿. WIKn the acquisiiion value is ￿lOW £IIK) iths will not L¥pithiise4J. Depr¢¢iaiion 1$ no long¢rcharge The gain or1055 arisin8 on the di4￿$3] of an &￿t 15 ¢￿t￿nIr￿d as the dIffer￿¢t bdween the sale proceeds ar￿ the Carrying value ol'the ￿tt. and 15 reLwiis¢d in the statunent of financial activiii¢s. 1.7 Impainnent of fiAtd ￿tts Ai each reporting end date. the charity rc¥iew$ tk ￿Ing of its thn8ible awts lo ￿¢*￿Ine whdhtt ihere is any indicarion that Ih)se awts hav¢ 5uff¢r¢d an irnpairnlent loss. Ifany s￿h indi¢&￿n e.xists. trcovernblt amount ol the &sse( is estimated in ord¢r w de*￿1[￿ th¢ ttxieni ofthe im￿rn￿ lif any 1.8 C￿h cash t4*lv*k*ts Cash and c&%h equivalents Èncludc fd5h in han& ¢￿￿SIts htld ai call with bank* oth¢r shorNe￿ liquid tnvestmertts with original maiurities of thre¢ Months or aThJ overdrnfts. Bank ov¢rdrafts are shown within Ex>rrowings in current ¢75icfusancialassets Basic linancial &ssets, which i￿lude Il¢tths cash and bank EAlances. art initially measured * IrdfLWtion price inLlwJing tran￿lIOn costs and ar¢ Subs¢9￿nItY carritd at amOrtik￿ tO$i using the effeaive init￿1 m¢th(wJ unless th¢ arr8ng•neni roD$titulcs a financing trdnsaction. wh¢rr th¢ trdD5XtiOn 15 measured & ihe presenl value of the fu¢ur¢ ¢ipls dI%￿nted ￿ a market of iniertst. FinaTKial cl&ssitied as recetvable within on¢ year are not 8mortised. 12- FtN R TH AKE AttOllDtillt polities B&sic financial liabilitie5. itKludin8 crryJitor5 and t4nk loans are it11ti￿[Y recognised at tran￿10￿ pmce unl¢s$ the arrangemeni cOrn￿lI￿e$ a finwKing trWLWiiOtk where the d¢bt k5 mca5ured at tht pRsent of the future payments discounted at a markd ra* of in*rest. FirwKraJ liabililifs cla55ifl￿ as payabl¢ within Or￿ year are Th)t mortised. tkbt instrumcrts sub5ewLly ¢arri¢d * *nOrt1￿ LXJSL LLsinB the effettiv¢ intr￿51 r* metlMXI. Trade creditors are obligotiOn5 to pay for go￿5 or serviees have been wuired in the Ordinary ¢OUTS¢ Ot"operation5 from suppliets. Atnounts payable art c1&$51f￿d a8 current liabiliiits Èf ￿Y￿ent is due within one yvdr or I￿. If not. they aTr Pr￿¢￿t￿ as [￿[lls & Community Caye tor me￿S Sch￿[ development pyoie Rehema family Jirnin￿h MiCr(￿ente￿r1Se rxoject Other gift5 538 152.208 7.92J 23.095 521 3.452 3(K) 2J45 152.746 7.923 23.095 521 3.452 6,530 3.180 2.345 1.594 538 189.844 190.382 122.943 Tea charitsbl ex RunniAg costs- Kenya Travel, ar￿￿oda11on rlc 623 3,059 3.682 2.616 623 3.059 3.682 2.616 Admimistrxtive tosts- UK Trov¢l. a¢¢omtyJation 552 552 802 552 552 802 GovernaNce t(6ts AccounLqney Trdvel. o¢comodation ct Trustf¢5 gcn¢raJ Cxp￿￿5 912 912 831 130 130 129 l.(M2 1.042 960 2.755 192.W3 195.658 127,321 14- EN Other exptDdit•re T•t*l Tota] nds 2022 fMBds 2022 2021 Bank ¢harg¢5 243 243 240 243 243 240 Trusttts None of the ￿ls1￿$ lor any Fr￿0￿5 Con￿1¢d with tl*ml rt¢¢iv￿ any remurmtion or beneftts from thr charity durin8 thc year. Employee5 Th¢ av¢rage monthly numtr*r of anployffs during the year w 2022 Numb¢r 2021 NumFKr To Taxatio The chariry is exemty fmm thX*ion on its xtivities all its i#come is applicd for charitsble purws¢ 10 Tangible fixed ￿Sets c(￿P•1￿￿ M•t•rvehirk5 Totsl Cost At l Janw 2022 3.180 3,580 At 31 tkc¢mber 2022 400 3.180 3.580 Deprtti*tioo Athd ]m￿1r￿¢￿t At l January 2022 273 3.080 3,353 At 31 December 2022 273 3.080 3.353 Carrying xmo••¢ Ai 31 tkc¢ThiKr 2022 127 227 Ai 31 tk¢¢mber 2021 127 227 15- 11 Amounts pAyabk to i*d¢p¢•d¢*¢ ex•￿•7 During the year£6961£615 in 20211 Ivas pid to Newman & Co in rel*1￿ w rhe weparation of financial sthtements and the irthpethi examiner5 r¢w)rt for theye8rerthJ 315t D￿ernber 2021. Atotal of £740 will b¢romc for ￿Mern followin8 theytar•Jd in rdation to the feesowed for the year ¢nded 315t Decemttr 2022. 12 Rtstrieted fyDds The restricted funds of the ¢harity c(Hnwise the ￿pended tdartts of th￿￿10n5 and granLS held on tsust subject to 5rrtifi¢ conditions by th)rM)r5 85 to may be use¢ At l J*nwiry 2022 rtM*Ytts TrI￿ferSAt 31 D¢¢¢mber 2022 exptnd¢d 14.148 149.201 1192.9)3} 52.337 22.783 Previoys year. Ai l Ja••Ary 21121 Im¢oml*g Re50urees txpe#d¢d Tr•tt$f*nAt 31 December 2021 IU096 (124,7321 4.018 14,148 13 UArestrirted funds The unr¢s¢riL1¢d lund5 of the chariiy comrKise th¢ uneiprtthj ofdon&ions and grants vihich are not subjeLI 5F¢cilic condiiion5 by doTh)rs and 8ratiiors as io Ix>w tIKy may be used. These in¢lude d¢Sigr￿[Cd fun(& which have t*en set aside out of w)restri¢*d fiu¥Js by the inL%tets for stttifie wryxw. At l J*m•*ry l•¢owi*g TrnAsfer5At 31 Dttember 21122 txpmd Generdl funds 42.%6 39.943 119981 152J371 27.574 PrtWTOi$ yur. At l J*#••ry 21121 Tnnsfi￿A1 31 D¢¢tMb¢r 2021 txpe#dtd Generdl lunds 28.713 21.IlX) 12.829 14.0181 42,966 16- TE CIAL TATEMEN 14 Analysis of Jet assets belwttn fumds Total Total fv•ds 2022 2022 2021 Fund baJance5 at 31 Decemtw 2022 we repre￿nI Tangible CurT¢nt as5dsl(liabilitiesl 227 27347 227 50.130 227 56.887 22,783 27,574 22.783 50.357 57.114 15 Restrirt¢d and •nvutri¢ted i#e•mt fvid5 B*b•¢* at 01.0122 (ht£oi*g TraDsf¢rs B•l*Aet *t31.1222 Unr¢stri¢*d funds Resth¢ted tund$ 42. 14.148 39.943 149.201 {2.9981 1192.(A131 152,3371 52.337 27J74 22.783 57.114 189.144 {195.￿1) 50,357 Unrestricted funds IrKI￿j￿ the balarKe held within the No.2 bank" Thi5 balance ￿)rL81Sted of the following funds, (ksignaied 10 held in rescThe ot the discr¢lion of th¢ rnJ5tLYk to erL$u￿ thai funds aT¢ availabl¢ to mttt fvil￿e aniicipdied ext*n(titurt requirem¢r￿ in following areas: DtsyDXted Christmas Gifts Fur Emergency Fund High khoovcolltge Fees Kenya R¢serYc Fund 408 1.759 15.( At 31 Dry¢mber 2022 18211 16 Traas*¢twDs with Trntees a•d other rtl*ttd During the year a of £292 wa5 reimtyjrsed to Mrs Jand Newlxrrv in relation to ex￿ndit￿e pgid on L*J¥lf of tl Chariiy12021- £4631. During the year rhe Charity h&$ also mth supwrt pavEncnts otr £2.832 12021 £2.6161 towards Chris whe￿.$ accommodaiion costs in Keny& 17-