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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: 

- Child Protection and Vulnerable Adults 

- Financial controls 

- Expenses and decision making authorities 

- Investment 

- Reserves 

- Conflict of Interest 

- Complaints 

- Risk Management 

- Volunteers 

- Data protection and privacy 

## **Overseas partners** 

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

- Sunshine Rehabilitation Centre, Naivasha, 

- AIC Naivasha Polytechnic, Naivasha, 

- Bishop Wambari Girls’ Secondary School, Naivasha, 

- Church on the Rock School, Nairobi, 

- Education for Life, Mombasa. 


## 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**<br>**Income and Endowments from:**<br>Donations and legacies<br>Investment income<br>3<br>Other income<br>Total Income<br>**Expenditure on:**<br>Charitable activities<br>Total Expenditure<br>Net income/(expenditure)<br>Gross transfers between funds<br>Net movement in funds<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward<br>10|**Unrestricted**<br>**£**<br>290,706<br>101<br>33<br>290,840<br>(244,727)<br>(244,727)<br>46,113<br>(20,990)<br>25,123<br>43,022<br>68,145|**Restricted**<br>**£**<br>78,498<br>-<br>-<br>78,498<br>(100,417)<br>(100,417)<br>(21,919)<br>20,990<br>(929)<br>929<br>-|**Total**<br>**2022**<br>**£**<br>369,204<br>101<br>33<br>369,338<br>(345,144)<br>(345,144)<br>24,194<br>-<br>24,194<br>43,951<br>68,145|**Total**<br>**2021**<br>**£**<br>256,348<br>5<br>39|
|---|---|---|---|---|
|||||256,392|
|||||(246,127)|
|||||(246,127)|
|||||10,265<br>-|
|||||10,265<br>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**<br>**Current assets**<br>Debtors<br>7<br>Cash at bank and in hand<br>8<br>**Creditors: Amounts falling due within one year**<br>9<br>**Net assets**<br>**Funds of the charity:**<br>**Restricted income funds**<br>Restricted funds<br>10<br>**Unrestricted income funds**<br>Unrestricted funds<br>**Total funds**<br>10|**2022**<br>**£**<br>5,560<br>62,942<br>68,502<br>(357)<br>68,145<br>-<br>68,145<br>68,145|**2021**<br>**£**<br>7,413<br>36,863|
|---|---|---|
|||44,276<br>(325)|
|||43,951|
|||929<br>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;<br>Donations to major appeals<br>Gift aid reclaimed<br>**Total for 2022**<br>**Total for 2021**|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>266,732<br>23,974<br>290,706<br>206,940|**Restricted**<br>**funds**<br>**£**<br>78,498<br>-<br>78,498<br>49,408|**Total**<br>**funds**<br>**£**<br>345,230<br>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;<br>Interest receivable on bank deposits<br>**Total for 2022**<br>**Total for 2021**|**Unrestricted**<br>**funds**<br>**General**<br>**£**<br>101<br>101<br>5|**Total**<br>**funds**<br>**£**<br>101|
|---|---|---|
|||101|
|||5|



## **4 Grant-making** 

## **Analysis of grants** 

|**Analysis**<br>Tumaini Children's Home<br>NATETI<br>Imani Nursery School - Kibera<br>Sunshine Rehabilitation Centre<br>Church on the Rock School<br>Education for Life Sponsorship<br>J&K Scott<br>Small is Beautiful<br>Vivian - Community Health<br>Future Focus<br>Bishop Wambari School|**Grants to institutions**<br>**2022**<br>**£**<br>**2021**<br>**£**<br>18,466<br>32,081<br>56,151<br>32,318<br>1,099<br>609<br>211,847<br>138,200<br>16,152<br>13,524<br>3,828<br>4,572<br>1,513<br>2,000<br>-<br>400<br>960<br>1,680<br>20,560<br>11,117<br>13,668<br>8,960<br>344,244<br>245,461|**Grants to institutions**<br>**2022**<br>**£**<br>**2021**<br>**£**<br>18,466<br>32,081<br>56,151<br>32,318<br>1,099<br>609<br>211,847<br>138,200<br>16,152<br>13,524<br>3,828<br>4,572<br>1,513<br>2,000<br>-<br>400<br>960<br>1,680<br>20,560<br>11,117<br>13,668<br>8,960<br>344,244<br>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**<br>**£**<br>5,560|**2021**<br>**£**<br>7,413|
|---|---|





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

## **8 Cash and cash equivalents** 

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





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

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



## **11 Analysis of net assets between funds** 

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



