**REGISTERED CHARITY NUMBER: 1078088** ## **EDUCATION FOR LIFE** ## **TRUSTEES' REPORT AND** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 APRIL 2021** Scott & Wilkinson LLP Chartered Accountants Dalton House 9 Dalton Square LANCASTER LA1 1WD **EDUCATION FOR LIFE** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021** |||**Page**| |---|---|---| |**Reference and Administrative Details**||1| |**Trustees' Report**|2|to 4| |**Independent Examiner's Report**||5| |**Statement of Financial Activities**||6| |**Balance Sheet**||7| |**Notes to the Financial Statements**|8|to 13| **EDUCATION FOR LIFE** **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2021** **Trustees** Mr D Cumming Mr P France Mrs A Johnstone Mr I McGrath Mr M Pidd **Principal address** 5 King Street CARNFORTH LA5 9DU **Registered charity number** 1078088 **Independent examiner** Scott & Wilkinson LLP Chartered Accountants Dalton House 9 Dalton Square LANCASTER LA1 1WD Page 1 **EDUCATION FOR LIFE** **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2021** The trustees present their report with the financial statements of the charity for the year ended 30 April 2021. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **Objectives and activities** ## **Objectives and aims** The Objects of the charity are: - The advancement of the Christian Faith - The advancement of education, in particular but not exclusively, of children and young people - For such other charitable purpose or purposes for the benefit of the inhabitantsof the local communities in Mombasa, Kenya ## **Public benefit** The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2 **EDUCATION FOR LIFE** **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2021** ## **Achievement and performance Charitable activities** The role of Education for Life is to work within and alongside the local community, helping them to establish education, of a social and academic nature for both children and adults. Education for Life seeks to ensure that children have the opportunity to learn to read, write, understand basic number work and also attain social skills, including understanding the need for health, hygiene and cleanliness (personal, at home and in the environment). The moral and practical support of a community requires considerable investment of both time and money. Education for Life is committed to seeing its vision fulfilled, and as a result of this we have a team of full time and part time workers in England and Kenya ensuring that the work of the charity is run effectively and efficiently. We consider that the best method of tackling poverty in the longer term is through a series of programmes, promoting sustainable development, and enabling communities to become as self-sufficient as they can be. We currently run the following programmes: - Providing full time employment for 67 Kenyans - Nursery School for 40 children - Primary School for 320 children - Secondary School for 160 students - Special Needs Education Programme - including specialised education in small groups - Children's Home for 11 Orphans - Care in the community supporting "Foster Families" - Specialised Heath Care assistance for individuals with specific known illnesses - University, Further Education and Skills Training sponsorship as required. - Feeding programme for 550 people daily - Community housing - 9 houses available for rent - Tailoring workshop - making school uniforms - Church meeting together in 3 smaller groups and locations due to COVID-19 restrictions - Bible Study and Support Group - Weekly for approximately 50 ladies - Computer Training for Staff and Students - School/Community Library - "Half Way" House Project (Refuge Home) - 22 rooms available - Community Playground - Zaidi Project "Share a cow" scheme Education for Life works with other charities having similar objects to our own in and around Mombasa. Work is carried out through joint initiatives, utilising local knowledge and skills, which assists in achieving our objects, for the benefit of the local community. All work is monitored directly in the field, ensuring that all programmes are delivered to an excellent standard and to maximise the value to the various beneficiaries. We would like to thank all the charities that have supported us, especially Footsteps International and Lightforce International. Our income is mainlyfrom individual sponsors, churches and schools, it is they who make all our work possible. Thank you. Page 3 **EDUCATION FOR LIFE** **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2021** ## **Financial review** ## **Reserves policy** The policy of the trustees is to put donors' funds to immediate use as far as possible. In case of an emergency an appeal would be made for additional funds. The charity carries out a variety of both long term and short term projects. It is therefore important that a regular flow of income is maintained as a proportion of money provides local wages for teachers, cooks, cleaners, security and support staff, food for the daily feeding programme and medical costs, in addition to direct benefit for the children who are sponsored. It is the trustees aim to keep as a reserve three months of our regular monthly financial commitments. This should give us the ability to cover any temporary income fluctuations and allow us to respond quickly to an emergency. The level of free reserves at the year end was £20,453 (2020 - £20,145). ## **Voluntary help and gifts in kind** The trustees are very grateful to the many volunteers who have helped us both in the UK and in Mombasa. Great effort has been made resulting in huge successes for the benefit of the people of Mombasa. Without this help it would be extremely difficult to reach our goals and achieve our objects. Thank you. ## **Future plans** Next Year we plan to develop the work further, to the greater benefit of the community, working together with our partners to achieve our objects, including: - Work together with other local charitable organisations to increase food distribution - Develop & update our computer lab to allow access for "one student, one computer" - Increasing the number of students that we sponsor - Develop the Farming Project "Zaidi" working with the local community to provide cows to families. - Facilitate more teams of volunteers from the UK & Canada - as travel restrictions allow. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Approved by order of the board of trustees on ..... August 2021 and signed on its behalf by: ...................................................................... Mr D Cumming - Trustee Page 4 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDUCATION FOR LIFE** ## **Independent examiner's report to the trustees of Education for Life** I report to the charity trustees on my examination of the accounts of Education for Life (the Trust) for the year ended 30 April 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examinationof the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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 accounts to be reached. T M Preece FCCA Scott & Wilkinson LLP Chartered Accountants Dalton House 9 Dalton Square LANCASTER LA1 1WD Date: ..... August 2021 Page 5 **EDUCATION FOR LIFE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2021** |**Unrestricted**
**fund**
**Notes**
**£**
**Income and endowments from**
Donations and legacies
74,505
Investment income
2
1
**Total**
74,506
**Expenditure on**
Raising funds
216
**Charitable activities**
Education for Life - Kenya
73,618
**Total**
73,834
**NET INCOME**
672
**Reconciliation of funds**
**Total funds brought forward**
21,109
**Total funds carried forward**
21,781|**Restricted**
**funds**
**£**
129,106
-
129,106
-
129,106
129,106
-
-
-|**2021**
**Total**
**funds**
**£**
203,611
1
203,612
216
202,724
202,940
672
21,109
21,781|**2020**
**Total**
**funds**
**£**
245,443
3| |---|---|---|---| ||||245,446
338
229,520| ||||229,858| ||||15,588
5,521| ||||21,109| The notes form part of these financial statements Page 6 **EDUCATION FOR LIFE** ## **BALANCE SHEET 30 APRIL 2021** |**Unrestricted**
**Restricted**
**fund**
**funds**
**Notes**
**£**
**£**
**Fixed assets**
Tangible assets
5
1,328
-
**Current assets**
Debtors
6
4,671
-
Cash at bank
16,802
-
21,473
-
**Creditors**
Amounts falling due within one year
7
(1,020)
-
**Net current assets**
20,453
-
**Total assets less current liabilities**
21,781
-
**NET ASSETS**
21,781
-
**Funds**
8
Unrestricted funds
**Total funds**|**2021**
**Total**
**funds**
**£**
1,328
4,671
16,802
21,473
(1,020)
20,453
21,781
21,781
21,781
21,781|**2020**
**Total**
**funds**
**£**
964
4,928
16,207
21,135
(990)
20,145
21,109
21,109
21,109
21,109| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ..... August 2021 and were signed on its behalf by: ............................................. Mr D Cumming - Trustee ............................................. Mr I McGrath - Trustee The notes form part of these financial statements Page 7 **EDUCATION FOR LIFE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021** ## **1. Accounting policies** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 25% Straight line ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 8 **EDUCATION FOR LIFE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021** ## **2. Investment income** |**Investment income**||||| |---|---|---|---|---| ||**2021**||**2020**|| ||**£**||**£**|| |Deposit account interest||1||3| ## **3. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 30 April 2021 nor for the year ended 30 April 2020. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 April 2021 nor for the year ended 30 April 2020. ## **4. Comparatives for the statement of financial activities** |**Unrestricted**
**fund**
**£**
**Income and endowments from**
Donations and legacies
103,108
Investment income
3
**Total**
103,111
**Expenditure on**
Raising funds
338
**Charitable activities**
Education for Life - Kenya
87,185
**Total**
87,523
**NET INCOME**
15,588
**Reconciliation of funds**
**Total funds brought forward**
5,521
**Total funds carried forward**
21,109|**Restricted**
**funds**
**£**
142,335
-
142,335
-
142,335
142,335
-
-
-|**Total**
**funds**
**£**
245,443
3| |---|---|---| |||245,446
338
229,520| |||229,858| |||15,588
5,521| |||21,109| Page 9 **EDUCATION FOR LIFE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021** ## **5. Tangible fixed assets** |**5.**|**Tangible fixed assets**||||| |---|---|---|---|---|---| ||||||**Computer**| ||||||**equipment**| ||||||**£**| ||**Cost**||||| ||At 1 May 2020||||1,833| ||Additions||||1,050| ||At 30 April 2021||||2,883| ||**Depreciation**||||| ||At 1 May 2020||||869| ||Charge for year||||686| ||At 30 April 2021||||1,555| ||**Net book value**||||| ||At 30 April 2021||||1,328| ||At 30 April 2020||||964| |**6.**|**Debtors: amounts falling due within one year**||||| ||||**2021**||**2020**| ||||**£**||**£**| ||Other debtors||4,671||4,928| |**7.**|**Creditors: amounts falling due within one year**||||| ||||**2021**||**2020**| ||||**£**||**£**| ||Other creditors||1,020||990| |**8.**|**Movement in funds**||||| ||||**Net**||| ||||**movement**||**At**| |||**At 1/5/20**|**in funds**||**30/4/21**| |||**£**|**£**||**£**| ||**Unrestricted funds**||||| ||General fund|21,109||672|21,781| ||**TOTAL FUNDS**|21,109||672|21,781| Page 10 **EDUCATION FOR LIFE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021** ## **8. Movement in funds - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Child sponsorship
Feeding programme
Orphanage
Nursery
Specific donations
Medical support
Victoria fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
74,506
91,772
1,929
30,261
2,484
1,200
360
1,100
129,106
203,612|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(73,834)
672
(91,772)
-
(1,929)
-
(30,261)
-
(2,484)
-
(1,200)
-
(360)
-
(1,100)
-
(129,106)
-
(202,940)
672| |---|---|---| ## **Comparatives for movement in funds** |||**Net**|| |---|---|---|---| |||**movement**|**At**| ||**At 1/5/19**|**in funds**|**30/4/20**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|5,521|15,588|21,109| |**TOTAL FUNDS**|5,521|15,588|21,109| Page 11 **EDUCATION FOR LIFE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021** ## **8. Movement in funds - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Child sponsorship
Feeding programme
Orphanage
Nursery
Specific donations
Medical support
Victoria fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
103,111
97,683
2,971
34,857
2,564
2,800
360
1,100
142,335
245,446|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(87,523)
15,588
(97,683)
-
(2,971)
-
(34,857)
-
(2,564)
-
(2,800)
-
(360)
-
(1,100)
-
(142,335)
-
(229,858)
15,588| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |||**Net**|| |---|---|---|---| |||**movement**|**At**| ||**At 1/5/19**|**in funds**|**30/4/21**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|5,521|16,260|21,781| |**TOTAL FUNDS**|5,521|16,260|21,781| Page 12 **EDUCATION FOR LIFE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021** ## **8. Movement in funds - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Child sponsorship
Feeding programme
Orphanage
Nursery
Specific donations
Medical support
Victoria fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
177,617
189,455
4,900
65,118
5,048
4,000
720
2,200
271,441
449,058|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(161,357)
16,260
(189,455)
-
(4,900)
-
(65,118)
-
(5,048)
-
(4,000)
-
(720)
-
(2,200)
-
(271,441)
-
(432,798)
16,260| |---|---|---| ## **9. Related party disclosures** There were no related party transactions for the year ended 30 April 2021. Page 13