Pamoja Trustees Annual Report and Financial Statements 31si December 2020 REGISTERED CHARITY NO 1085466
Pamoia. registered tharity numter 1085466 Table of contents Tnjstees annual rewrt GovemiTrJ doGument Trustees Prinupal offe Bankers Examiner Intrcrfluction Objedives Stslement of public benefft Organisation Review of the year Future prospocts Statement of trustees. responSi11t1es Dedaration Report of the indewdent examiner to fv trustees of pamoia Finanual statements for the lyi January 2020 to 31 Decernber 2020 statwment offinan(ial actsvits Balance sheet Notes to the accounts Detailed Incorr and e¥kwThliiure by fund 2020 10 10 14 1• January 2020 to 31 Decmber 2020 2of 13
Parnoia, registered number 1085466 TRUSTEES ANNUAL REPORT This annual report cx)vers the 1 January 2020 till 31x Dacember 2020. Governing document DeClaran of trust dated Ckknber 20Ch) as amermded by SUpThIal deed 25 Janry 2001 Trustees Name Sheena Griffin Tim Griffin Jo Hill Ann Gatto Nk Rtmmer Trustee Richard Stannard TNstee as ftMI November 2020 Re Chair Swtary Trustee Principal oifice 70 Meon Crescent Chandler5 Ford Eastseigh Hampshire S053 2PB Bankers HSBC Bank PLC 2 The Precin Winchester Ro&J Chandlers Ford Eastieigh S053 2GA Shawbrook Trust Lutea House War Hill Busrness Park The Drive Great Wariey Bren)d Essex CM13 3BE Examiner Michael John Harris 18a Church Road Bishopstoke Eastleigh S050 68H Introductlon 1 January 2020 to 31 Decen*Jer 2020 13
Pamoia, wistered charity numtw 1085466 The trustees present their annual reFKwt and financial statements of the charity for the y8ar ended 31# December 2020. These have been prepared in acclanCe with the accounbng p)licies set out in note 1 to Ihe a¢o)unts arKI n[AY wilh the thaiity's trust deed. arKI ts Charities Act 2011. Objectives The obiecknves of Parn(4a are the advancement ofthe Chrisban religion. the relief of poverty and the advanment of edu(ati in aLXX)rd0n Iwth the tMinciFAes of the Evangeli1 Christian church in Afrte2. statement of public benefit The Trustees confirm that Ihgy have referred to the Chanty Commission's gu#JarKe on publi¢ benefft when revithMng the Trust'$ aims and obieciives, in Pning future activities and setts. the grant makirvJ F¥JlÉcy for year. Panoja provides public benefft by: mmunicating the Gospel of Jesus Chiist Ix)th to ttThe we serve in Afric4 and r communities in the UK., 2. provM4ing dothiry. feeding and I$Ing to tttse in poverty in Africa" 3. providiTrJ access to education for Africans 4. providirKJ access to [diCatIon in Afri 5. provlding relief when there is a humanitarian uisis in Africa involving people in the UK and e15evthere in helptrvJ ottws who we less fortunate Oryanisation Trustees are appointed from time to time by existiThJ oxnmittee nwibers. Potential trustees must be syinpathetic to the aims aThJ otyecbves of the dlity. There are no provishS regarding compulsory retirement oftrustees. Thore must be a minimum of three trustegs at any time, bul there is no maximum number. Tfusiees lend to meet every three months, but in any event. not less than lce a year. During Ihe year. Pamcya worked in partnership with Pamoia Development Projects IPDP) in Kenya. PDP is a registered non-govemmentsl organtsation (NGO) run by tryleeS who are l)om again Christians and who hokj an obiectives of Parrx)ia. At 1 times Ihere is at least one Pamoja tnjstee also acting as a tnjstee for PDP. Pamoia works very ch)sely with those involved in PDP and the prOjts that PDP are invdved in enae Pamoia to fulfil their aims and ObitIves. Pamoia works in partnwship with Blyths*Y)rAI Care based in Sc#)Uand {Scottish Charity Register SC0218481. BlyO(x Care contribulion to Pany)ia primarily supports education and proi8cts located at Magina. Pamoia acts as an Poent fN three charities or charitable trusts, to enable their c4)ntribUti(S to be channelled to the spectfic area ts wish to be involved in in Kenya, each one of whith has similar aims lo Pamoja. The total received via agery collection in 2020 was £4.680 and the tolal distributed £4.634 leaviThJ a balance on £46 at the a1 of Ihe year. These are separate to. and therefore Th)t shown in. the Statement of Financial A(XiMbes (the dIstributed balan is. IK)wever. shchyn on the bala[e sheet). , Review of the year Pamoja has xhieved the foll(fWiFYJ dufirKJ thk8 in relatmin to Ihe tharity's obiedi¥es: 1# January 2020 to 31# Decembef 2020 13
Patrrfjia, registered charity Thjmber 1085466 1. One exlended visit16 weeks in January aTrJ Fetyuary 2020) by a Pamoia UK trustee and two Panv)Ja supporters (one for 6 weeks wtth Irustee and the other for 2 weeks in February) to ll1t0r and report on the various Parnoia w)ieGts. ptiCUlartY fo$sing on the Magina Care Centre, Magina schwl ard PDP ac£#)unts. 2. EncouragirvJ and SuppOng Christians in Africa to effecbvdy plaIM the good news of Jesus ChrisL Whilst in Kenya in February. Sheena Griffin and Chibesa Diaper laught at the Ladies Conference- theme for the day was"Who is Jesusv 3. Caring for very needy thiidren & orphans in Parnia'$ care centres at Kware and Magina. During 2020 the Care Centres were closed a1 the children sent home to guardians due to the COVID pandemic. Money was sent to the guardians each month to support the families so that fc(#J be bought and rent ts1d be paid. Magina relief. Food and h(xtsehdd supplies were given ¢Jrt to families aff8Cted by the floods in March in Magina r))mmunty. Some houses vRre ¢>)mpletely destroyed in the flo(>Js. Pamoia helped 3 families by rebuildiTrJ their houses. 5. Covkl relief. From AKKd. every Dth ParTh)ia has been sending K)neY to support aboul 3(Ki families. Some get mrA)ey sent to Ihem via mpesa. Others Imainty eklerly wid¢)ws) get focKI delivered to th8m. These famil rety this SUPkyi each month to buy focNJ and pay renL Magina Care Centre. We installed a new 10.IJX)L waler tsnk to catch rairnvater. We also boughl 6 new metas bunk beds wtth mattresses a1 bedding. A new douLle gas burner and gas bolue vrds tKsught for the kitchen. 7. Educatnal SpSship s(thmes and support for 138 thiklren. This indu¢Jes 25 in tertiary edu(lon - either untversty. ccdlege or vocation81 skills training. During 2020 we supported 31 children in Sndary eduLtion, aThJ the reMainij 82 children were sponsored in primary educatKm- most of whom attended J[ Pamoia primary sthcd in Magina, near Kisumu in Kenya. C)Jr untversty dents are SIL"ng teaching, quantity surveyiThJ. Eroineering and sIjy1ng to beCne a dinical offKr. One thild in tertiary education Yds given a laptop for their use at o)Ilege as classes were being run or line due to COVID reslrictions. 9. Suprthing the Magina The SI1(?1 was dcKsed frcffj March until Crtober due to Ihe COVID pandemi& During Ihis time money was sent to pay the school staff wages as parents were no longer paying school fees. We bought a new PTinteflscannerlcopier for the school as well as a new mabile phone for the headleather. Money was sent for 8 new laptop for the sctKKA but this was not bw3ht ti112021.we rebuilt the gilts toilets that sunk during the wet weather. Water points and sanitizer was trfwt for tKIth the sthool and the Magina Care Centre as per COVID guKldines. After the IlcKMts in March three new houses for teachers were buill the school (y)mFrf)und as the houses they renled had become unsafe to live in. Eledrio w&s installed in the remaning 4 dassrooms, the office, staff room and librdry. A double gas bumw and gas tK)tlle was kyJLyJht for the school kntchen as they Lk lunth for the 2CK)+ F)upils every day. 10. One huJred rrwuito nets were LMXW and gtven (xrt frrfree n the Magina o)mmunty. 11. A sewiro machine was given io a Pam(4a thmugh Lwf atternati gifts prcwamme to 8nable them to set up a bugness. 12. We celebrated one of (Mjr past Kware Care Centr• thldren (Julius) getbng maffied in Decert)er and helped with his weddirNJ (#)sts. 1 January 2020 10 31X December 2020 Sof 13
Paa. registered Ltsity number 1085466 13. Through a sponsor we helFd i)ne ParThl8 alumni girt set up a hair salon business by sending funds to Kenya to sKovth a loan: funds will not be rebjmed to the UK. This sak)n opened in Feb 2021. 14. GDPR: We are iThWem8ntiThJ GDPR W>ple8 acros3 the data that we hokl within Pamoia. Overall inLxime was £194.398 whith was £24,745 more than the prev year. This overall net increase was in response to an apFeal for a new project in Kenya (relief fund). which rec8ived £44,069 in 2020. a large drop in Emmanuel income of £21.366 and a smaller drop in income to other restrided funds. The Emmanuel fvnd Wds stim able to fuffil ts role in enabling a Kenyan. YhK) had been part of the Pamcia pr(MJra lli Kenya since the age of 10. to study for a degree in Civil Errfjineering in the UK. Overall experyjiture was £137.698, £30280 less than the previous year. This was the effect of Cwd-19 rausing the Kenyan govemrnrt to shut SCh(S aThJ re hornes in Kenya. The drop in expenditure was not as harsh as it might have been beuSe we were able to send out funds lo famili8$ [[malty supported in the and ( homes. mainly due to tha rW Relief fund and its expenditure of £33.751. Th8 total UK spand on (Thts of £2.172 was less than rA of total axFwJir The ndS of the chaDty stand at £107.606 on the 31 0mber 2020. This large inuease compared with prewous years is due to several factors. in particular Ihe increase in income because of the new Relief fvnd for Covid and flo(NJing, the decrease in expenditure as education stopsxd in Kenya for a substsntial perithj in 2020. aTKI the delay in sendirg January support 12K by the Payment se1 utilise(I by Pamoia. until January 2021. Future pmspects The tharity will conlinue with (but is limited to) the f1rj activities: 1. Educalion sponsorships induding FO school and unNerstylvocat#)nal scM4arships 2. Encouraging those w) have benefitted from Ihe Pamia proied to be inv(Aved. 3. Development of the Magina 4. Supporting the care csntres at Kware Mina 5. RunnirvJ the clinic at Endau 6. Relief as needed 7. LookirKJ for a signillcant W of land in Kenya to clcte of the proj and ststement of trustees, responsibilities The charity trustees are resportsible f(Y preparing a trustees, annual report and finan(xal ststements in ac&)rdance wilh appiK8bie law and UtNted lfjngjom ACCnting Standards (United Ktngdom Gerterdlty Accepted Ac(#)unting Pradicel. In preparing those financial statements the twstees are requ to: select sutlable a(Xtir0 policies and apFty them (x)nsistently: observe the methods and winaples in the apklKxbie Charities SORP: make j38mts and estin*tes that are reasonable and prwJenL 1° January 2020 to 31X t)e¢emW 2020 13
ParTh)ia, registered drity number 1085466 ste whether applicable cOUnting standards have teen folk)wed Subj to any material departures that must be disclosed and ewained in the financial St8terrts". prepare the financ&81 statements on the Ing cx)ncem basis unless il is inapwopriate to presume that the charity ryU ¢xmtinue in extstence. The trustees are resrKThiLle for keeping prcw ac(YJUng rerdS which disclose with reasonable acxuracy at any time the finanaal [sItIon ofthe (aTity and enable them to erUre that the financial statements comply with the requwements of the Charty Act 2011. and the prowsions of the Trust Deed. They are also resnSIble fix safeguarding the assets of the charity arKI tsking reasA)nable steps for th8 FeVenkn and d*tion offra1 (ther irregularilies. Declaration On behalf of the UK Tfttees l [tsfy the statements made in this dO¢unnI are Cx)mFete and Jrrect, giving an j(ale view of the drity. SHÉÉNA FFI fOusTeé PkuoJ A - CFtthL 111 January 2020 to 31# DecemLw 2020 7of 13
Pamia, registered charity number 1085466 REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF PAMOJA Registsred Charity No. 1085466 I report on the finanal statements of Paw for the year frtm 1 jUary 2020 arml ended 31 Dnber 2020. whth are set oui i)n pages 9 to 14. Respective responsibilities of trustees and examiner The charity's trustee5 are resFonstt4e kn Ihe preparntion of the accounts in axordance wrth the Charities Acl 2011 fthe Act-). The charity's trust consJeT that an audrt not required for this year under sec1 144 of the Act and that an ifdent exar1 is needed. It 1$ my reswinsibdty to: examine the accounts under S1) 145 of the Art to follow the aUble Cmrectms gNen ty Charity commiss (under stttion 145(5)(b) of the Act, and Basis of independent examinerfs report My examinatw)n was carried out in COrdanCe vnth general Directions given by the Charity Comm¢ssion. An examination indudes a review of the accounts'rHJ records kept by the charity and a ¢omparison Oftt COUnts ptesent&l wth those rec¢yds. It also includes conshjepb'on of any unusual lteTh or disclosures in the accounts and seekj.ng explanalions from the trustees ConmIng any such matters. The FTrxJures undertaken do not provKJe all ttie evidence Ihat would be required in an audiL and the rewt linited to ih)se matters set out in the statennt below. Independent examinerfs statement In connection with my exanNnati(m. no fflaterial matters twe come to my attention whth gives me cause to belEve that in. any material respect. . the aecounb.ng records we rb)t kept n accordw with sion 130 of ts ChaTities N£t. which attenti should t dr8n in this ieF#Yt in fxder to enat4e a proper urMderig of the Michad John Hams 18a Church Road 8tshopstoke Easth S050 68H 1• January 2020 to 31* Decenrtjer 2020 13
Pamoia, registered charity number 1085466 FINANCIAL STATEMENTS FOR THE PERIOD 1ST JANUARY 2020 TO 31ST DECEMBER 2020 Statsment of financial activiti.es 2019 39.713 70.179 84296 1Y4.188 169.4&) 223 39914 70.179 19(391 1.653 Cosl cégetratiro furth FuThlra tr&YiThJ wst of gcojs 15. 57.(e1 61840 135,528 165.423 2.172 555 61a40 137.ts8 167J78 0th8r Tesources used 17,7$7 57,091 1,675 15.& Nel I¢INd l b610rn )¢trrgahi$ 21A40 t3JM 699 I lows 1,675 21840 14988 21271 1,675 Tt*l funds Quh1 fowwayd 37 59810 154 14142 lin4 50.907 ¥055 107,60fj 49332 50.907 ,All recwniwj gains aThJ b)sses are rellgxed through the slatement of financial activtties and no separate statement oftctsl reccwJnised gaTh w k)sse5 is PTesented. 11¢ January 2020 to 31 Dmber 2020 13
Parnoia, registered tharity number 1085466 Balance sheet 2Q19 TaThJtA8 assets 10.694 12.958 113,&52 14.7r3 42.184 .9)7 Cash at bat 1Q7fft 5DJ97 107.tos 50J Re[W¥Al•d by 59.410 14.142 37.W 154 12.784 Funds oftr clwlty Notes to the accounts The initial notes in this seGtw)n appty to thi5 entire The notes thal are prefixed wtth a 18tt9r of the alphatet rdate to the statemgni of financial adiwties (SOFA) and the balance sheet. In the notes. tharn may be minordisGr8panues in Ihe totals because th8 pence not being shown. 1: Policies Accountin The accounts have been FKepwed ur•Jw the histor1 st eA)nventson with items rer£wised at cost or transaction value unless otherwise stated in the relevant to these accounts. and in accordans% with appli(aA8 UK accnng standants. 1* January 2W20 to 31Ji December 2020 10of 13
Pamoio, registered charity Nmber 1085466 All income is accounw foT on a received basis except for inDNne tsx refunds and exceptr"¢)nal items. AJI interest is n(m)aUy paKI into the Unrestric generai fuThJ. Expenditure is acctsunted for on a paKI basis arml has been anaysed between: 1. Costs of generating furS. Th4S IXteg¢)ry includes all expenditure on fvndraislTh3 arKI publi(ity. 2. Charrlable aGbvitses. This cateJory includes aH expendire on activitses in furtherance of the chafity's obieGis. induding all expeThJiture on costs irU[red in support of the charitable acknwtie5 undertaken by the charity. 3. Support (#)sts. This categ(ry indudes al exFThJTlure on the rnanagement aT¥J adminthtion of the chanty. Funds In 2020 the d)arfty nwde use of the followir#J fuThJs: 1. Unrestricted lunts. General lund. The General fund is estslshed to enable Ih8 marwmw)t of income and expenditure and is used generally. It indudes reseThes of £49.266 and other unrestricted funds of £10,144 totaHiNJ £59.410. 2. Designated Funds. Sums are allocated to these funds (Including vthere a preference has been expressed. but not a restriclion, by Ihe donor). They will be used for the purposes descrit)ed against each fund unless there is Th) frJrlh need. The fijnds comprise: a. Altemive Gifts fU1- Used to buy altmtive gifts for supported LL. b. Edu¢8tion fund- used to pay for i. thldren to w to sdw> 11. unrfofms" ui. lUCa110 c(thinatbon in KYa. iv. medKI expenses for children enrolled in the educxtion programme" v. relief. f( gtc. for familtes of children enrolled in the education prcJrafflme Endau Clinic fund- A helh Clin for ts Endau and surrounding communies d. Kware fund- Used to support th8 Kware Centre and the very edY thildren and orphans that live there. 8. Magina fund- Used to suppxt Th8 Mier PaFN4a Care Centre and the very needy rildren aThJ (Wwis that live there. 3. Restricted Funds. Sums to ttpse furth are r&5tricled kn the wrposes described. The fvrmts comprise: Magina ScKM)I buildirKJ {(apÉtal) fund- A Primary School for the k)cal Magina Trmmunty teachiry in Engl¢sh. Exams in Kenya are English. b. Magina SdKxA runnirJ costs fund- Support for on-golThJ (xjsts of njnning the schcxjl. The scfrKd is fetrpaying. htrwev, Pamoia pays the fees for chibjren enrolled in the educMM WraMMe that attend the schcd. EMonUel Fund- This was sel up in 2019 in order to yJptrf)rt a young Kenyan who had been part of ts Patrnia programme in Kenya since the age of 10. to study for a degree in Civil Engingering in tt* UK. d. Relief Fund- Set up in 2020 to suptrt viclims aj prtY brought about by the CovNI-19 pandemic lit January 2020 to 31A Dwember 2020 11of 13
Pamoia, regIsted (ority number 1085466 . Speofied Gits Fund -0 furxl (kymxs sive anTrts for a speafic use. These funds are refvIty monitored to make sure they are paid out in a(x¥xdarTh with Ihe donors wishes within a reasonable of their receipt tn pursuit of the purFM)se of the Charity. The Trustees have determined that the charity shall retan a reserve of at least £10,000 to allow for v8riation in cash llow and unexpect&J events, and redundancy pay for workers in Kenya. The Trustees have defined reseThes as unrestricted funds thaL" are held in cash, are not needed to cover temFMJfdry negative balances on r&stricted furwts arKI are not donalal by a grantor io the ¢harity. On the 31st t)ecember 2020 the reserves were £50,956 and weTr held within the unreStricj funds balan of £59,460. 2: Staff and Trustees No trustees in the UK received any renneratI durirnJ 2020 {2019: £nil). Wages were, however, paid f(K staff in Kenya. A: Income The income for 2020 was £194.398 (2019: £169,653) with £42.073 c¥)ming from organisations. £126,739 froffl personal giving. £25.377 friyn inwme tax recovet¥l arml £209 from interest rwived. The large net increase is mairty due to the income into the new designated Reliefnd set up in 2020 whith rwxived £44,C69 and the decrfyw in incjyne to Efflmanuel Fund from £30,911 to £9.545. ak)ng th smaller deaSe$ in SFending in the other funds. The Emmanuel fund was still able to fvlfil its puw in enabliThJ a young Kenyan. who had been part of the Paffloia FKcgramme in Kya to St for a degree in Civil ErvireTrj in UK. B: Activities for generating funds Pamoja does not perfomi any tradiFWJ to generate funds ar thwefore there are no a5xxialed C: Investment income Interest rates continwl to low (m rneY hehj in the UK bank accounts of Pamoja. Interest rectved in 2020 was £209 (2019: £223). D: Expenditure The eXpeTrthtU for 2020 was £137.698 (2019: £167.978). The £30,280 net de(¥ease was a combination of the lapJ8 expgnditule of £33,7S1 in the newly fcrfm Relbeffijnd offset by a decrease in spending in most ofts fuThJs. Due to a delay in invoi¢irwJ untd 2021, by the universty being attended. Emmanud fuThJ endIture in 2020 of £760 vrds also much $5 (2019.. £25,023). The balance in the EMMae1 furMI at the e1 of the year covers all the delayed invoices. In 2020 PanM)ia spent £2.172 on gcvjs a(wJ seNi¢xs and governar8 costs in the UK. E: Transfers A]1 designat&l funds thai were in deffi(xi on the 31È Decmber 2020 had fijnts transferred to them from the unrestricied general fund iotalling £706 so their eFMI balance wa5 zero. The transfvr needed in 2020 was much less than in previous years. F: Net movement of funds 1* Jary 2020 to 31# DeGember 2020 12of 13
Pala, registered numiv 1085466 (2019.. £1.675). This Yras la( to three f•kn. the inc¥ease n X)e b&ause oftt RelEfftJThY Cov•g axl FkxJir•J, the exFErvJthre as stopped in Krya fE a Wb$1 2020. axl Ihe dy serKlirrfJ Janwy YJFfKrt- £12K Lry G: Flxed assets The charity has no fixed assets. H: Debtors The Mly debtor to ts chaiity VAS the Gift AKI for 2020. £10.694. Liabllities The liabilities of the tharity are £6.046K £6k beirKJ a tarm. interest free loan made trmards the Emmanuel FuTrJ, and £46 hekl as agency colie(Aion. l January 2020 to 314 Delxnber 2020 13of 13
111 ,IlklkU,Illlllklllll IMII: 111 111 11 }&1 11