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2023-12-31-accounts

, Pamoja UK

Trustees’ Annual Report, Independent Examiner's Report and Financial Statements 1st January 2023 to 31st December 2023

REGISTERED CHARITY NO 1085466

REGISTERED CHARITY NUMBER 1085466

Pamoja UK

Table of Contents

Table of Contents
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1st January 2023 to 31st December 2023

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Pamoja UK

REGISTERED CHARITY NUMBER 1085466

TRUSTEES’ ANNUAL REPORT

The trustees present their annual report and financial statements of the charity for 1st January 2023 to 31st December 2023. These have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, and the Charities Act 2011.

Governing Document

|

Declaration of trust dated 19th October 2000 as amended by supplemental deed 25 January 2001

Trustees

Sheena Griffin Chair Tim Griffin Secretary Jo Hill Treasurer Richard Stannard _ Trustee Nicholas Rimmer Trustee (retired 20" October 2023)

Bankers

HSBC Bank PLC Shawbrook Trust
3 Leigh Road Lutea House
Eastleigh Warley Hill Business Park
SO50 9YW The Drive
Great Warley
Brentwood
Essex
CM133BE

Objectives

The objectives of Pamoja are the advancement of the Christian religion, the relief of poverty and the advancement of education in accordance with the principles of the Evangelical Christian church in Africa.

NOTE: the relief of poverty includes provision of health care and medical needs.

Statement of Public Benefit

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Trust’s aims and objectives, in planning future activities and setting the grant making policy for the year.

Pamoja provides public benefit by:

  1. communicating the Gospel of Jesus Christ both to those we serve in Africa and our communities

‘ in the UK 2. providing clothing, feeding and housing to those in poverty in Africa

  1. providing access to education for Africans

  2. providing access to medication in Africa

  3. providing relief when there is a humanitarian crisis in Africa

1st January 2023 to 31st December 2023

3 of 13

| | | |

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Pamoja UK

REGISTERED CHARITY NUMBER 1085466

  1. involving people in the UK and elsewhere in helping others who are less fortunate

| How We Work

Trustees

|

New trustees are appointed by existing trustees from time to time. Potential trustees must be sympathetic to the aims and objectives of the charity. There are no provisions regarding compulsory retirement of trustees. There must be a minimum of three trustees at any time, but there is no maximum number. Trustees normally meet every three months, but in any event, not less than twice a year.

Partnerships During the year, Pamoja worked in partnership with Pamoja Development Projects (PDP) in Kenya. PDP is a registered non-governmental organisation (NGO) run by trustees who are born again Christians and who hold all the objectives of Pamoja. At all times there is at least one Pamoja trustee also acting as a trustee for PDP. Pamoja works very closely with those involved in PDP and the projects that PDP are involved in enable Pamoja to fulfil their aims and objectives.

Pamoja works in partnership with Blythswood Care based in Scotland (Scottish Charity Register $C021848). Blythswood Care contributions to Pamoja primarily support education and projects located at Magina.

Volunteers

Some Pamoja supporters volunteer to support the operation of Pamoja UK in roles like bookkeeping, education coordination, newsletters, and other ad-hoc tasks. The support that these volunteers provide is essential for the charity to operate and is very much appreciated.

Agency Collections

Pamoja acts as an Agent for three charities or charitable trusts, to enable their contributions to be channelled to the specific area they wish to be involved in, in Kenya, each one of which has similar aims to Pamoja. The total received and distributed in 2023 was £4,800. These are separate to, and therefore not shown in, the Statement of Financial Activities.

Activities and Achievements

F in November for 2 weeks.

  1. Encouraging and supporting Christians in Africa to effectively proclaim the good news of Jesus Christ. We encouraged those giving out the relief funds to preach the good news of Jesus whilst distributing goods.

  2. Caring for very needy children & orphans in Pamoja's two care centres at Kware and Magina. Several rescue children came to live at the Kware Care Centre during 2023. Someforjust a few

1st January 2023 to 31st December 2023 4 of 13

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Pamoja UK

REGISTERED CHARITY NUMBER 1085466

  - days and others a few weeks. Seven children have been staying at Kware for several months and will probably be placed long term at Kware. These children are brought to the Centre through the police and Children’s social services department. Sponsors for the Care Centre children pay for clothes, toiletries, food and all expenses outside of school. Their sponsorship money also pays for Centre staff wages and maintenance of the buildings.
  1. Magina Care Centre. The new dining room/restroom was finished and painted. Solar lights were added.. Eight new children came to live at the Magina Care Centre during 2023. They have alll settled in well and attend the Mier Pamoja primary school.

  2. | 6. Educational sponsorship schemes. Pamoja sponsored 121 children in education in 2023. | The majority at primary school, some in secondary school, others at college or university. | Some children are doing vocational training to allow them to be self-employed in the future as finding a job is very difficult in Kenya. Our university students are studying Teaching,

  3. | givenNursing,a schoolEngineering,uniform,Finance,a pair ofEconomics school shoesandandBusinessa PE kit.Studies.All the familiesSchool childrenof sponsoredare children were given a Christmas gift used to buy food.

  4. | 7. Mier Pamoja Educational Centre: Pamoja continues to support the primary school in | Magina by sponsoring 46 children to go to the school. Through Blythswood Care we were able to continue to provide a cooked school lunch at the school every day for both staff

  5. | and pupils. Pamoja donated a laptop to the school. Pamoja funded the digging of a well at the school to provide clean water for hand washing and cleaning the classrooms. Gifts of money from Pamoja were used to buy textbooks, sports equipment, play equipment, library books, posters, arts and crafts materials and other teaching resources for the school. Pamoja also paid for the classrooms to be painted. Two classroom floors were tiled.

  6. Anew classroom block was built for the pre primary classes (PP1 & PP2). The kids in the new classrooms are aged 4 & 5 years old.

  7. Help was given to a project in Tala to support orphans and another project in Yatta where Pamoja helped with school fees for orphans.

  8. Cost of living crisis. Food prices have increased greatly in Kenya due to global events and lack of rain. Throughout January to December Pamoja continued to send monthly relief support to about 300 families. Some get money sent to them via Mpesa. Others (mainly elderly widows) get food delivered to them. These families rely on this support each month to buy food and pay rent.

  9. Running a rural community medical clinic at Endau which employs a nurse, a nurse aid, a night guard and a cleaner. Most patients pay for treatment but the clinic gives free medication to those very needy from the local community. Extra money was sent each month to cover “free” medication to those who those who who could not afford afford it. The motorbike that was was bought in 2021 is being used to provide a mobile clinic in two remote villages.

  10. | medication to those who those who who could not afford afford it. The motorbike that was was bought in 2021 is being used to provide a mobile clinic in two remote villages.

    1. Pamoja funded the fencing of the clinic land and started building a 2 room extension. The extra
  11. | | 13. twoIndividual rooms willsponsors be availablhelp e ford two overnightalumni sickchildren peoplebuild andhous wom e sn deliveringon land bought babies.for them in | 2022. General funds were used to build a house for Douglas and his family. Douglas is an | alumni child whose business failed during the Covid lockdowns and has left Douglas with mental health issues. Having a house built on his own land means he does not have to

  12. | pay rent each month. A very poor elderly gentleman in the Magina area also had a simple | iron sheet house built for him. | , 14. Individual sponsors helped some alumni children set up businesses so that they could be self-employed as jobs are very difficult to find in Kenya at present.

    1. It has been a great pleasure to watch our alumni children get married, and start families. Gifts have been given towards wedding expenses and new arrivals’ hospital bills.
    1. One alumni boy received a gift from his sponsor to buy a cow, some chickens and goats.

|

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a 1st January 2023 to 31st December 2023 5 of 13

Pamoja UK

REGISTERED CHARITY NUMBER 1085466

  1. Amodest monetary gift was sent to all Kenyan Pamoja staff for Christmas. Prices of food have continued to rise in Kenya over 2023.

  2. Alternative gift funds have been used to buy school resources, equipment for homes after building houses for the needy, maize and beans seeds for planting, and farm animals to start businesses. Other gifts have been given to help towards hospital bills, house rents and support for pastors.

Financial Review

Funds

Over the years funds have been set up for projects where donors expressed specific uses for their gifts. As this became more complicated it was agreed to curtail these and ask donors to give to general funds so that funding for the projects, together with emerging needs, could be met. Existing Restricted funds are being used up and closed, or kept open until deemed no longer necessary.

Future projects will be funded from the general funds with daughter funds - designated by the trustees - to be used to help monitor spending. Where a non-binding preference is expressed by a donor, other than the areas covered by the designated funds, these are monitored as part of the unrestricted funds.

Income

Overall income was £169,689 which was £5,733 less than the previous year.

Expenditure

Overall expenditure was £181,214, a decrease of £1,542 on 2022. This expenditure still reflects the intentionally higher expenditure than pre-covid spending, mainly due to the greater need for relief funding.

The total UK spend on support costs of £3,219 was 1.8% of total expenditure.

Balance

The funds of the charity stand at £95,344 on the 31st December 2023, a 11% decrease on the previous year. This is still higher than the pre Covid balance.

Reserves Policy

The Trustees have determined that the charity shall retain a reserve of at least £10,000 unrestricted funds to allow for variation in cash flow and unexpected events, and to cover redundancy pay for workers in Kenya should the charity close. In line with Charity Commission guidance it was also agreed that, if possible, to keep a balance equal to half the yearly support needed for the Pamoja projects so that, should we have to close, the ongoing projects will have funding enough to wind down carefully. For 2023 this is around £50,000. There are no plans or expectation that the charity will close.

Future Plans

1st January 2023 to 31st December 2023 6 of 13

Pamoja UK

REGISTERED CHARITY NUMBER 1085466

  1. Development of the Magina school. In 2024 we will build the new school dining room which was anticipated to happen in 2023. We plan to tile at least one veranda adjacent to the classrooms at the school and tile a further two classrooms.

  2. Supporting the care centres at Kware and Magina. We plan to finish painting the roofs, dorms and other rooms at the Magina Care Centre, both inside and out. The Kware Care Centre needs anew kitchen and the present dining-room extended as the children are getting older and bigger!

  3. Remote area south of Garissa where Paul Kimami is pastor - dig a well for the local community 6. Relief as needed

  4. Add new children to the sponsorship programme to go to the school in Magina

Chair of Trustees Declaration

On behalf of the UK Trustees, | certify the statements made in this document are complete and correct, giving an accurate view of the charity.

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Sheena Griffin
Chair of Trustees
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1st January 2023 to 31st December 2023

7 of 13

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REGISTERED CHARITY NUMBER 1085466

| the Act, Act, and | e to state whether whether particular matters have come to my my | Basis of Independent Examiner’s Report | My examination was carried out in accordance with general

Pamoja UK

INDEPENDENT EXAMINER’S REPORT

Registered Charity No. 1085466

| report on the financial statements of Pamoja for the year from 1 January 2023 and ended 31 December 2023, which are set out on pages 9 to 13.

| Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently the report is limited to those matters set out in the statement below.

Independent Examiner’s Declaration

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

| 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.

Michael Harris MIAB Independent Examiner

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Bishopstoke 18a Church Road Eastleigh S050 6BH

|

1st January 2023 to 31st December 2023

8 of 13

Pamoja UK

REGISTERED CHARITY NUMBER 1085466

Statement of Financial Activities

Unres.
funds
Desig.
funds
Restr.
funds
2023
Total
2022
Total
Note
Incoming resources
Incoming resources from generated
funds
Voluntary income 86,879 69,857 12,000 168,736 175,203
Investment income 941 - 11 952 218
Total incoming resources 87,820 69,857 12,011 169,689 175,422
Resources used
Charitable activities 79,537 82,589 15,868 177,995 181,040
Other resources used 3,219 - - 3,219 1,716
Total resources used 82,757 82,589 15,868 181,214 182,756
Net incoming /outgoing resources 5,063 (12,732) (3,856) (11,525) (7,334)
before transfer
Transfers
Gross transfers between funds— in 471 6,261 - 6,261 5,618
Gross transfers between funds — out (6,261) - (471) (6,261) (5,618)
Net incoming / outgoing before (727) (6,471) (4,327) (11,525) (7,334) A
other gains / losses
Other recognised gains / losses - - - - -
Netmovement in funds (727) (6,471) (4,327) (11,525) (7,334)
Reconciliation of funds
Total funds brought forward 86,139 11,320 9,410 106,869 114,203
Totalfundscarriedforward 85,412 4,849 5,082 95,344 106,869

Pamoja does not undertake activities for generating funds (trading). All recognised gains and losses are reflected through the statement of financial activities and no separate statement of total recognised gains or losses is presented.

1st January 2023 to 31st December 2023

9 of 13

REGISTERED CHARITY NUMBER 1085466

|

Pamoja UK

|

Balance Sheet as at 31°‘ December 2023

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|||||||||| |---|---|---|---|---|---|---|---|---| ||| |||2023|2022|Notes| |||Total|Prior| |||total| ||| |Fixed|assets| ||| |Tangibie|assets|=|—| |:|omen|—| |||Current assets| |||Debtors,|tax|rebate|due|4,220|6,238| |Cash|at|bank|and|in|hand|91,124|100,631| |95,344|106,869|B| |||Current|Liabilities| |Creditors:|Amounts|after|more|than|one|year|-|-| |Agency|Collections|-|-| |-|-|C| |Net|current|assets|less|total|liabilities|95,344|106,869| |Total|assets|less|current|liabilities|95,344|106,869| |Total|net|assets|less|liabilities|95,344|106,869| |Represented|by| |Unrestricted|85,412|86,139| |Designated|4,849|11.320| |Restricted|5,082|9,410| |Funds|of the|charity|95,344|106,869|

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Treasurer’s Declaration

| |

The financial statements were approved by the trustees on 15" June 2024 and were signed on their behalf by:

|

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. Vy WAy L/. f i 70,Pamoja Meon UK Crescent
LZ [7 L Chandlers Ford
Eastleigh
$053 2PB
Jo Hill
Treasurer
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1st January 2023 to 31st December 2023

10 of 13

| | Pamoja UK | Notes to the Accounts | The initial notes in this section | letter of the the alphabet relate to the 1: Policies | Accounting convention | The accounts have been prepared | cost or transaction value unless | accordance with with applicable UK accounting 7 Income | All income is accounted for on a | items. All interest is normally paid Expenditure | Expenditure is accounted for on a | 1. Costs of generating funds. generating funds. funds. 2. Charitable activities. This | charity's objects, including || undertaken by the the charity.

| || | | | |

REGISTERED CHARITY NUMBER 1085466

The initial notes in this section apply to this entire document. The notes that are prefixed with a letter of the the alphabet relate to the statement of financial activities (SOFA) and the balance sheet.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts, and in accordance with with applicable UK accounting standards. Income

All income is accounted for on a received basis except for income tax refunds and exceptional items. All interest is normally paid into the unrestricted general fund. Expenditure

Expenditure is accounted for on a paid basis and has been analysed between:

  1. Costs of generating funds. generating funds. funds. Pamoja does not undertake activities for generating funds (trading).

  2. Charitable activities. This category includes all expenditure on activities in furtherance of the charity's objects, including all expenditure on costs incurred in support of the charitable activities undertaken by the the charity.

  3. Support costs. This category includes all expenditure on the management and administration of the charity.

Funds

In 2023 the charity made use of the following funds:

  1. Unrestricted funds. a. General funds that are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

  2. Designated Funds.

    • Unrestricted funds are allocated to these funds by the trustees for monitoring purposes (including where a preference has been expressed, but not a restriction, by the donor) They will be used for the purposes described against each fund unless there is no further need. The funds comprise:

    • a. Alternative Gifts fund — Used to buy alternative gifts such as medicines for the clinic, household items or chickens and sheep for supported causes.

    • b. Education fund — used to pay for

      • i. children to go to school

      • ii. uniforms;

      • iii. education co-ordination in Kenya; iv. medical expenses for children enrolled in the education programme; v. relief, food etc. for families of children enrolled in the education programme

  3. c. Endau Clinic fund — A health clinic for the Endau and surrounding communities d. Kware Care Centre fund — Used to support the Kware Centre and the very needy

  4. ‘ children and orphans that live there. e. Magina Care fund — Used to support The Mier Pamoja Care Centre and the very needy children and orphans that live there.

1st January 2023 to 31st December 2023 11 of 13

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