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Financial summary

The full results and financial position for the year are shown in the financial statements (page 17 onwards).

Our income in 2022 was £369,338 (£256,392 in 2021). Expenditure to support our projects in 2022 was £344,1244 (£245,461 in 2021). Administrative costs were less than 1% of expenditure.

61% of our expenditure was to provide homes, education and care for street boys at the Sunshine Centre and orphaned and abandoned children in Mombasa.

28% of our expenditure was in support of education and training for deprived youngsters. The balance of our charitable expenditure was on free school meals and infrastructure for schools in the slums of Nairobi, and the community health project in Shimba Hills.

We funded four terms of education because the Kenya government ordered schools to add an additional term to catch up time that had been lost during the Covid closures.

51% of our income came from individual donors, including 151 who gave generously each month. 37% of our income came from institutional donors including grant-making trusts and Rotary Clubs. 5% came from organised events and appeals, and a further 6% from gift aid.

Currency exchange rates varied during the year from around 153 Kenya shillings to the GB pound, dropped to 128 in September, before picking up to around 148 in December. The period of below-average exchange rates increased the cost of funding our projects.

We are immensely grateful to the hundreds of donors who made our work possible, many of whom wish to remain anonymous. Our special thanks go to Fondation Eagle for making grants of £21,340 (in March 2022) and £30,367 (in December 2022) to provide infrastructure and learning materials for Sunshine Centre, NTTI and Bishop Wambari School. We also thank Project Possible for partnering directly with the Sunshine Rehabilitation Centre.

Footsteps International 12 Annual Report & Accounts 2022

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Reserves Policy

The policy of the trustees is to put donors’ funds to immediate use as far as possible. In the case of an emergency, an appeal would be made for additional funds. However, it is important that a regular flow of funds is maintained to the projects as a high proportion of the disbursed funds go towards food, salaries, clothing and medical costs.

At the end of the year, Footsteps had unrestricted reserves of £68,145 which amounts to around three months’ requirements.

Risk Management

The trustees have assessed the financial and operational risks to which the charity is exposed and are satisfied that systems are in place to mitigate the major risks.

The principle direct risks to Footsteps International are considered to relate to financial issues. However, the trustees also worked with local partners to identify other risks, especially to children cared for at the various projects, and have identified appropriate mitigating actions. The risk assessment is reviewed at each formal meeting of the trustees.

Policies

To strengthen the management of the charity, the trustees have put in place policies covering:

Overseas partners

Footsteps International funds and supports the work of a number of trusted, local partners in Kenya. During 2022 our main partners were:

GROW

Former street boy Godwin helps harvest vegetables at the Sunshine Centre, keeping him healthy and teaching him useful life skills.

Potential

Laptops give access to the world

Like all college students in Kenya, Emma needs a laptop to access on-line learning materials for her Medical Records and IT course at Kenya Medical Training College. “Thank you for the laptop,” she says, “ I promise to look after it!"

Footsteps International 15 Annual Report & Accounts 2022

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Independent Examiner's Report to the trustees of Footsteps International

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 2 to 8.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Footsteps International 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 examination of the Footsteps International's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Footsteps International's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Accounting Technicians, which is one of the listed bodies.

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 Footsteps International 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 accounting 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.

...................................... Sue Wintle Independent Examiner Association of Accounting Technicians

27 Bascott Road Wallisdown Bournemouth Dorset BH11 8RJ

Date:.............................

Statement of Financial Activities for the Year Ended 31 December 2022

Note
Income and Endowments from:
Donations and legacies
Investment income
3
Other income
Total Income
Expenditure on:
Charitable activities
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
10		 Unrestricted
£
290,706
101
33
290,840
(244,727)
(244,727)
46,113
(20,990)
25,123
43,022
68,145		 Restricted
£
78,498
-
-
78,498
(100,417)
(100,417)
(21,919)
20,990
(929)
929
-		 Total
2022
£
369,204
101
33
369,338
(345,144)
(345,144)
24,194
-
24,194
43,951
68,145		 Total
2021
£
256,348
5
39
256,392
(246,127)
(246,127)
10,265
-
10,265
33,686
43,951

All of the charity's activities derive from continuing operations during the above two periods.

(Registration number: 1091026) Balance Sheet as at 31 December 2022

Note
Current assets
Debtors
7
Cash at bank and in hand
8
Creditors: Amounts falling due within one year
9
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
10
Unrestricted income funds
Unrestricted funds
Total funds
10		 2022
£
5,560
62,942
68,502
(357)
68,145
-
68,145
68,145		 2021
£
7,413
36,863
44,276
(325)
43,951
929
43,022
43,951

The financial statements on pages 14 to 22 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Mr Martin Print Trustee

Notes to the Financial Statements for the Year Ended 31 December 2022

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Footsteps International meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income is received by way of donations and gifts. It is shown in full in the Statement of Financial Activities, when received. Gifts in kind are valued at their estimated value to the charity and are included under the appropriate headings.

Also included under this heading is income from fund raising activities.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

The charity's expenditure is mostly grants for projects, with a small amount of administration costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Notes to the Financial Statements for the Year Ended 31 December 2022

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Gift aid reclaimed
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
266,732
23,974
290,706
206,940		 Restricted
funds
£
78,498
-
78,498
49,408		 Total
funds
£
345,230
23,974
369,204
256,348

Notes to the Financial Statements for the Year Ended 31 December 2022

3 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
101
101
5		 Total
funds
£
101
101
5

4 Grant-making

Analysis of grants

Analysis
Tumaini Children's Home
NATETI
Imani Nursery School - Kibera
Sunshine Rehabilitation Centre
Church on the Rock School
Education for Life Sponsorship
J&K Scott
Small is Beautiful
Vivian - Community Health
Future Focus
Bishop Wambari School		 Grants to institutions
2022
£
2021
£
18,466
32,081
56,151
32,318
1,099
609
211,847
138,200
16,152
13,524
3,828
4,572
1,513
2,000
-
400
960
1,680
20,560
11,117
13,668
8,960
344,244
245,461		 Grants to institutions
2022
£
2021
£
18,466
32,081
56,151
32,318
1,099
609
211,847
138,200
16,152
13,524
3,828
4,572
1,513
2,000
-
400
960
1,680
20,560
11,117
13,668
8,960
344,244
245,461
245,461

5 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Donations made by the trustees without any conditions attached totalled £24,555 for the year (2021 - £15,700).

6 Taxation

The charity is a registered charity and is therefore exempt from taxation.

7 Debtors

Other debtors

2022
£
5,560		 2021
£
7,413

Notes to the Financial Statements for the Year Ended 31 December 2022

8 Cash and cash equivalents

Cash at bank
9
Creditors: amounts falling due within one year
Other creditors
Accruals
10 Funds
Balance at 1
January
2022
£
Incoming
resources
£
Unrestricted funds
General
General Fund
43,022
290,840
Restricted funds
Church on the Rock School
95
2,900
Education for Life
sponsorship
-
2,256
Tumaini Children's home
-
138
Sunshine rehabilitation
centre
719
48,273
Wambari School
-
7,393
Vivian - Community Health
-
-
J&K Scott Sponsorship
-
1,513
Kibera - Imani Nursery
School
-
-
Naivasha Technical Training
Institute
115
16,025
Future Focus
-
-
Total restricted funds
929
78,498
Total funds
43,951
369,338		 Resources
expended
£
(244,727)
(2,995)
(2,256)
(138)
(48,992)
(7,393)
(960)
(1,513)
(683)
(16,140)
(19,347)
(100,417)
(345,144)		 2022
£
62,942
2022
£
(1)
358
357
Transfers
£
(20,990)
-
-
-
-
-
960
-
683
-
19,347
20,990
-		 2021
£
36,863
2021
£
-
325
325
Balance at
31
December
2022
£
68,145
-
-
-
-
-
-
-
-
-
-
-
68,145

Notes to the Financial Statements for the Year Ended 31 December 2022

Unrestricted funds
General
General Fund
Restricted
Small is Beautiful
Church on the Rock School
Education for Life
sponsorship
New Hope
Tumaini Children's home
Sunshine rehabilitation
centre
Wambari School
Vivian - Community Health
J&K Scott Sponsorship
Naivasha Technical Training
Institute
Total restricted funds
Total funds		 Balance at 1
January
2021
£
33,583
140
-
(287)
-
-
-
-
250
-
-
103
33,686		 Incoming
resources
£
206,984
240
1,540
2,448
400
1,000
34,636
710
-
2,000
6,435
49,409
256,393		 Resources
expended
£
(194,867)
(380)
(1,445)
(3,409)
(400)
(1,000)
(33,917)
(710)
(1,680)
(2,000)
(6,320)
(51,261)
(246,128)		 Transfers
£
(2,678)
-
-
1,248
-
-
-
-
1,430
-
-
2,678
-		 Balance at
31
December
2021
£
43,022
-
95
-
-
-
719
-
-
-
115
929
43,951

11 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
43,347
(325)
43,022		 Unrestricted
funds
General
£
68,502
(357)
68,145
Restricted
funds
£
929
-
929		 Total funds at
31 December
2022
£
68,502
(357)
68,145
Total funds at
31 December
2021
£
44,276
(325)
43,951