Trustees’ Report and Financial Statements for the year ended 31 December 2023
www.footstepsinternational.org
Contents
About Footsteps International ......................................................................................................................... 2 Footsteps International: 2023 in figures .......................................................................................................... 2 Where we are making a difference .................................................................................................................. 3 Project Reports ................................................................................................................................................ 4 Sunshine Rehabilitation Centre, Kenya ....................................................................................................... 4 Sunshine UV Outreach Programme ............................................................................................................ 5 Naivasha Technical Training Institute, Kenya .............................................................................................. 6 Bishop Wambari Girls’ School, Kenya . …………………………………………………………………………………………………...6 Tumaini: hope for orphaned and abandoned children ............................................................................... 7 Future Focus ................................................................................................................................................ 8 Education sponsorship at Tumaini schools ................................................................................................. 8 Church on the Rock School, Nairobi, Kenya ................................................................................................ 8 Imani pre-school, Kibera, Nairobi, Kenya .................................................................................................... 9 Community Health, Mombasa………………………………………………………………………………………………………………..9 Education in rural Kenya……………………………………………………………………………………………………………………….10 What your help means to us .......................................................................................................................... 11 Making a difference together ........................................................................................................................ 12 Financial Summary ........................................................................................................................................ .13 Future plans ................................................................................................................................................. ..14 Structure, Governance and Management ..................................................................................................... 15 Governing document ................................................................................................................................ 15 Objectives………………………………………………………………………………………………………………………….... ……………..15 Public benefit………………………………………………….…………………………………………………………………………….. …….15 Appointment and training of Trustees ...................................................................................................... 15 Organisation .............................................................................................................................................. 15 Statement of Trustees’ Responsibilities .................................................................................................... 15 Investment powers and policy .................................................................................................................. 15 Reserves Policy .......................................................................................................................................... 16 Risk Management ..................................................................................................................................... 16 Policies………………………………………………………………………………………………………………………..……………………….16 Overseas partners ..................................................................................................................................... 16 Reference and administrative information ................................................................................................. ...17 Financial Statements ................................................................................................................................... ...18
About Footsteps International
In Kenya, there are estimated to be 250,000 children living on the streets, 2.6 million orphans, and 2 million children whose home is in a slum. Each child is severely disadvantaged, yet has dreams and aspirations for a better life.
We cannot help all of them. But, working through trusted Christian partners in Kenya, and with prayer and financial support from like-minded individuals and organisations, we are able to help some of them. To be effective, we need to provide enough support to see each child through to independence.
Footsteps International is run by Christians who are committed to putting their faith into action. They are all unpaid volunteers who use their holidays to visit Kenya, travelling at their own expense, to see for themselves the way that the lives of these disadvantaged children are being transformed, and ensuring that funds are used as intended.
Footsteps International: 2023 in figures
Footsteps International 2 Annual Report & Accounts 2023
Where we are making a difference
The Sunshine Centre in Naivasha is where we rescue and rehabilitate street boys (and reach out to a few vulnerable families).
The Naivasha Technical Training Institute provides the opportunity for students (many from poor families) to learn a trade that will make them financially secure.
Girls at Bishop Wambari School in Naivasha have the opportunity of an affordable high quality secondary education.
Kenya
We provide free school meals for the children who live in the kwa Reuben slum close to Nairobi International Airport.
We provide a nutritious lunch each day of beans, maize and rice to the children at the Imani school in Nairobi’s Kibera slum.
We fund homes for orphaned and abandoned children in Timbwani village, Mombasa
Footsteps International 3 Annual Report & Accounts 2023
Project reports
Sunshine Rehabilitation
Centre, Naivasha, Kenya
In 2023 we gave places to 25 new street boys, bringing the total we care for at the Sunshine Centre to 144.
We provided the boys with love, security and nutritious food, and arranged for them to go back to school. In this way, we provided all the boys lack when they are living on the streets.
Once settled, we re-connected them with their families where it is safe and possible to do so.
Background
During their visit to Kenya in February 2004, trustees Martin and Mary Print were taken to meet street boys in Naivasha, Kenya. Around fifty boys and young men were living on the streets, eating rubbish thrown from a nearby hotel, sniffing glue, and regularly getting into trouble with the police for stealing.
Working with Rev Simon Kinyanjui, Director of the Naivasha Polytechnic, Footsteps committed to help the boys.
Phase 1 of the project commenced in February 2004 and involved the establishment of a feeding programme (three days a week).
STREET BOYS
Economic hardship in Kenya and family breakdown drives boys to the streets.
Senior staff member Mama Chege talks to them on the streets before offering them a place at the Sunshine Centre where they have a warm bed, nutritious food and go back to school.
care for, invest to reduce running costs, increase local income and reduce environmental impacts.
The Centre’s small farm provides a steady supply of fresh vegetables, with any surplus being sold to local markets. In January 2015 we bought South View
Farm - 3 acres of farmland at Kinale, 35 km from the Centre. The land is held in trust and the produce is sold locally to provide income to the Sunshine Rehabilitation Centre.
The rainwater collection and storage system at the Sunshine Centre provides good supplies of water for most of the year, although irrigating the land is still a challenge during dry seasons.
Purefresh, a local bottled water company, rents space for its purification plant and buys water from the Sunshine borehole. Purefresh water is distributed through water shops in Naivasha; profit from water sales and rent provides income to the Centre.
Progress in 2023
Kenya experienced periods of drought which led to continued food and fuel price inflation. These factors impact the poorest families hardest, and resulted in more children (especially boys) leaving their homes to try to find food and money on the streets.
In January, we offered 25 new street boys a home at the Sunshine Centre, 20 of whom settled in well and we were able to enrol into primary school.
They Sunshine Centre boys are cared for
Phase 2 was the construction of temporary dormitories and a dining hall that opened in June 2004, with fifty street boys joining. During Phase 3 we built permanent buildings on a new site and the Sunshine Rehabilitation Centre was registered as an NGO in Kenya.
Many of the older boys who have moved on from the Sunshine Centre have found jobs as tailors, labourers, welders and businessmen. The staff at the Centre stay in touch with many of them after they leave.
Our strategy over recent years has been to increase the number of street boys we
Rescued from the streets, the boys find safety, love, acceptance and access to education at the Sunshine Centre in Naivasha, Kenya.
Footsteps International 4 Annual Report & Accounts 2023
by twenty-two staff members, including a social worker, and a part-time chaplain. We cared for 144 former street boys in 2023: 54 attended the local government primary school, 11 were in junior secondary, 48 in high schools, 3 were enrolled on college courses, 18 were taking vocational training courses, and 3 were at university. Seven boys who completed school in previous years were on a waiting list for further education or training.
All the boys did well at their various levels of education, and the primary school boys achieved the best results our boys have ever achieved in their final primary school exams (KCPE).
Former street boy Patrick Nguiyi now earns enough to support himself, pay for his siblings’ school fees, and support his disabled parents.
We continued to make the Sunshine Centre more sustainable, and used a generous grant of £10,794 from Fondation Eagle to install reservoirs which capture rainwater to irrigate the small farm at the Sunshine Centre that produces fresh vegetables for the boys and staff.
Sunshine UV Outreach programme
In 2023 we supported ultravulnerable individuals and families by providing bespoke help in the form of monthly food packages and support with education costs.
Background
We started the Sunshine Ultravulnerable (UV) Outreach programme in 2021 to support families in the Naivasha area who were suffering extreme hardship as a result of the Covid pandemic. When the pandemic ended, we continued to support some of these families, and expanded the programme to include several extremely disadvantaged young people who needed educational support to give them a chance of escaping a life of extreme poverty.
Footsteps International trustee Wendy McMahon travelled to Kenya in September, spending time with the Sunshine Centre staff and boys, and visiting families and homes the boys come from.
Former street boy Samuel Kamau graduated with a degree in Tourism Management from the Technical University of Kenya.
Many of the former street boys who have left our care stay in touch with our staff, and we enjoy hearing how they are getting on. We particularly enjoyed the report from Patrick Nguiyi who we supported at the Sunshine Centre and then through a vocational training course at Naivasha Technical Training Institute.
Having graduated, Patrick is now working as a plumber / mason, and is earning enough to pay school fees for his siblings and support his parents who are disabled by polio.
Trustee Wendy McMahon visited the home of former street boy Evans Thiongo and met his mother who explained why Evans had left home to live on the streets
Hannah Wanjiru’s children are delighted when the food parcel arrives - they know they won’t be hungry this month.
Progress in 2023
During 2023 we provided support for 5 ultra-vulnerable families by donating monthly food packages and paying education costs to prevent the children dropping out of school and migrating onto the streets.
We also supported 7 disadvantaged young adults by paying for vocational
Footsteps International 5 Annual Report & Accounts 2023
training and college courses. The total number of Sunshine UV beneficiaries was 23 (6 adults and 17 children and young adults).
monthly food parcels including special dietary supplements for Jane.
In December we installed an irrigation system and vertical grow bags at Hannah's home, enabling her to grow her own vegetables. If the pilot scheme is successful, we will provide more bags with the aim of making her more selfsufficient and reducing the need for longterm support.
located on the shores of Lake Naivasha.
We used a generous grant of £14,649 from Fondation Eagle to construct a new Food and Beverage Training Centre which has attracted 23 trainees keen to acquire skills needed to work in Kenya’s growing hospitality and tourism sector.
Naivasha Technical Training Institute (NTTI), Kenya
Lydia Nyambura has started a milk bar business and will be able to support her own family next year.
Lydia Nyambura is the eldest daughter of one of the ultra-vulnerable families. We supported her by funding a vocational training course, and with her newly acquired skills and confidence she has opened a milk bar, a business which has enabled her to start supporting her family financially.
Hannah Wanjiru’s family includes a severely disabled little girl, Jane Wangui . We helped the family by providing
We helped Hannah Wanjiru’s family with food packages, and in December installed an irrigation system and ’grow bags’ for her to cultivate vegetables to feed her family.
In 2023 we helped over 480 young people access affordable vocational training at NTTI. Many come from poor and disadvantaged families, and vocational training gives them the practical skills and qualifications they need to find paid employment.
We received specific donations which we used to provide a modern Food and Beverage training centre and new tools and equipment.
Background
The Naivasha Polytechnic (now named the Naivasha Technical Training Institute) was established in 1986 to provide vocational training for young people who come from poor families. Footsteps has provided financial support to NTTI since 2002 when other overseas donors withdrew their support.
Today, NTTI offers vocational courses in crafts such as welding, motor vehicle mechanics, plumbing, hospitality, IT, and hairdressing and beauty.
Over recent years, our strategy has been to increase local income generation and reduce dependency on external funding.
Progress in 2023
Despite the harsh economic conditions in Kenya, NTTI is continuing to benefit from previous years’ investment in new equipment and facilities, attracting over 480 students including former street boys from the Sunshine Rehabilitation Centre and women who work in flower farms
The new Food and Beverage training centre has boosted trainee enrolment at NTTI
Bishop Wambari Girl’s School, Naivasha
In 2023, we supported 75 girl students, one by sponsoring her school fees in full, and the others through bursaries to offset fee arrears. This action ensured the girls could continue their education uninterrupted.
A generous grant from Fondation Eagle enabled us to fund the installation of a digital learning centre.
Background
Bishop Wambari Girls’ Secondary School was established in 2001 to provide high quality education for girls, many of whom come from poor families.
The school is situated on the same plot as the Naivasha Technical Training Institute and is led by the same senior management team.
Footsteps helped build a classroom at the school in 2004, and has since provided fee support for specific students, and funds for capital projects such as new classrooms and dormitories.
Progress in 2023
We supported one girl by paying all her fees, and provided bursaries to offset the arrears of 74 other girls, ensuring they
Footsteps International 6 Annual Report & Accounts 2023
remain in school, rather than being sent home until they could pay. (Teenage girls from poor families who are not able to attend school are at high risk of getting pregnant or being exploited in other ways.)
We used a grant of £4,924 from Fondation Eagle to install a Digital Learning Centre to enable the students to acquire modern IT skills and access a wide range of learning materials.
Background
Tumaini Children’s Home was constructed as a home for orphaned and abandoned children and, at the same time a school was built on the same site to serve the local community.
The land was purchased in October 2002 and is owned by the Footsteps International Orphanage Trust. Construction was funded jointly by supporters of Footsteps International and Education for Life during 2003; the home and a school complex opened on 18th February 2004.
Progress in 2023
In line with our policy of gradually reducing the number of children we care for at the Tumaini Children’s Home, our house parents Charles and Mary Osaleh cared for seven orphaned and abandoned children this year as older children who we were cared for last year completed high school and moved on. Five of them are pursuing further education courses under our Future Focus programme.
In subsequent years it has developed to comprise:
-
Accommodation for orphaned, abandoned and at-risk children;
-
A Primary School, kindergarten and administrative offices (operated by Education for Life);
-
A High School (run by Education for Life);
A grant from Fondation Eagle helped the school install a digital learning centre
As student numbers have fallen over recent years and the change to Kenya’s education system failed to increase enrolment, the directors and management made the decision to hand over operation of the school in 2024 to Destiny Premier Academy who will lease the facility and take over the running of the school.
Tumaini: Hope for orphaned and abandoned children in Mombasa Kenya
In 2023, we supported 15 orphaned and abandoned children, helping them stay healthy and providing them with a normal family life. We also provided education support for several older children who have left school - see the Future Focus report.
- Stepping Stones – a ‘halfway house’ which provides a temporary home for some of the older children leaving the Tumaini Children’s home.
We also support three groups of children who are cared for by foster parents in a family setting. In response to Kenya government policy and recognised good practice, our long-term aim is move towards placing all the orphaned and abandoned children we care for into foster homes.
We have cared for Ruth Mbinya at the Tumaini Children's Home since her mother died in 2013.
Tumaini foster parents Charles and Mary Osaleh relax after church.
While the children have remained well, house father Charles Osaleh still needed treatment after suffering a minor stroke in 2022.
We supported Elnora , Joram and Hamisi (Amigo) who are fostered with a family in the community surrounding the Tumaini Children’s home.
We supported a further 8 orphaned and abandoned children who are fostered in Timbwani village: one cared for by Lucy Shanga, three by Everlyn Wekesa, three by village elder Njagi and his wife Constance, and a boy who is cared for by his grandmother.
Footsteps International 7 Annual Report & Accounts 2023
When the children we support complete high school, we offer those that wish to pursue higher education or training an opportunity for funding through our Future Focus programme. Those that are unsure which course to pursue are encouraged to undertake a period of voluntary work to help them decide where their interests and talents lie before embarking on further education.
Future Focus
In 2023, we helped 16 disadvantaged young people undertake a range of vocational and higher education courses.
Background
As orphaned and abandoned children complete school and reach the age where they leave home, we continue our care for them by placing them on appropriate further education and training courses. The courses are focused on enabling the young person acquire sufficient skills to become independent, wage-earning adults.
In 2021 we set up the Future Focus programme which is administered by our partners Education for Life who operate the Tumaini primary and secondary schools, and oversee our Tumaini Children’s Home near Mombasa.
Progress in 2023
We funded education and living costs for 15 young people who are taking a wide
Susan Achieng is an orphan we supported to take an Operating Theatre Technology course at Sister Leonella Consolata Medical College in Nyeri.
range of courses:
Benard Wesamba (Plumbing), Benard Machache (Graphic Design), Naomi Munyoki (Health records and IT), Caroline Munyoki (Journalism and Mass communication), Mike Okwara (Computer Science), Joshua Mutiso (Electrical Installation), James Muema (Decorator), Brian Kiptum (ICT), Chemtai Kiptum (Library and Information science), Susan Achieng (Operating Theatre Technology), Norah Ayuma (Hair Dressing and Beauty Therapy), James Mutiso (Electrical Engineering), Joseph Gisemba (Special needs education), Justin Njeru Njagi (Computer Science), Emmaculate Mueni (Health records and IT).
We supported orphan Norah Ayuma as she took a Hair Dressing and Beauty Therapy course at Kenya Coast National Polytechnic, Mombasa.
Education support at Tumaini schools
In 2023, we expanded our sponsorship to 31 children, supported the free school lunch programme, and provided an iPad for the Special Needs Unit.
Background
We worked with our partners Education for Life to build the Tumaini primary School and Tumaini Children’s Home which both opened in 2004. Since then, we have sponsored specific children from poor families in the village.
Progress in 2023
The difficult economic situation in Kenya
caused considerable hardship, with the prices of basic foods rising steeply, and parents struggling to pay school fees and levies.
In addition to the 10 children we have been sponsoring for several years, we provided bursaries to support a further 15 primary school students and 6 high school students, enabling them to continue an uninterrupted education.
To offset the rising cost of basic food, we provided additional financial support to ensure that the schools’ free school meals programme could continue uninterrupted during the third term of the year.
We provided a new iPad for the school’s special needs unit which helps eight young people with a wide range of disabilities.
Teacher Jane Fridah teaching special needs student Keren Nicol using the new iPad we provided.
Church on the Rock School,
Nairobi
In 2023, we boosted the health and education of 210 children in Nairobi’s kwa Reuben slum by providing free school meals.
Background
Church on the Rock School is a private school situated in the kwa Reuben informal settlement, Nairobi. The school occupies a tiny plot sandwiched between slum dwellings.
Footsteps International has been linked with the school since 2005 when we started to donate funds for the school to provide a meal of beans and maize to the
Footsteps International 8 Annual Report & Accounts 2023
children one day a week.
We progressively increased our level of support so that we now provide sufficient funds for each child to have a free school meal every school day.
As a result of the regular, nutritious meals, the children’s health has improved which, in turn help has helped improve attendance and academic results.
Over recent years, we have also been able to upgrade classrooms, install rainwater harvesting, and replace desks and books.
Progress in 2023
We funded free lunches for the 210 children currently attending the school (the number of children at the school decreased when the Kenya government education system changed from 8 years at primary school to 6).
We used a donation from Rotary UK to rebuild a classroom at the Church on the Rock School.
Imani pre-school, Kibera, Nairobi
Background
In 2012, Footsteps trustees established a connection with a nursery school in the Kibera slum in Nairobi, considered by many to be Africa’s largest informal settlement.
The Imani pre-school is run by Peter Katei (an employee of Kenya Wildlife Service) and his wife Lucy on a plot of land on which Peter’s house once stood.
children’s after lunch rest.
Footsteps trustee Wendy McMahon visited the school in September and met 48 children looking happy and healthy.
Lucy Munyao (the school founder and head teacher) expressed her deep appreciation for our support for the school, and requested eleven track suits for the older children which we supplied in December.
Community health Mombasa
In 2023 we supported Vivian Amwayi as a community health worker at the Living Wells medical clinic in Makwangani, in the Shimba Hills south of Mombasa.
Background
Since 2015, Footsteps has supported a community health outreach to villages in remote rural areas south of Mombasa by funding the salary of Vivian Amwayi. Vivian is one of the orphaned girls we cared for at the Tumaini Children's Home for many years.
The school provides pre-school education for about 45 children who live near the school in the Kibera slum.
Some of the 210 children at the Church on the Rock School in Nairobi’s slums who enjoy nutritious free school meals of beans, maize and rice each day .
Footsteps trustee Wendy McMahon visited the school in September and saw the children looking healthy and enjoying their school lunches.
Bromley Rotary Club awarded a grant of £1,860 in November 2022 which was used to refurbish a classroom and raise the floor to minimise the risk of flooding. The classroom was available for teaching during the first term of the year.
Footsteps also sponsored high school education for two former students who completed their final year at high school in November.
Progress in 2023
We continue to support the school by providing funds to buy beans, maize and rice, and gave funds for the school to buy charcoal, soaps and mattresses for the
After a free school lunch, children at Imani pre-school enjoy a comfortable rest on mattresses we funded.
Vivian provides administrative support to the rural Living Well clinic in Makwangani, south of Mombasa
Progress in 2023
Vivian continued to work at the Living Well clinic in Makwangani, Shimba Hills, providing administrative support to the clinicians who operate this remote rural health facility.
Footsteps International 9 Annual Report & Accounts 2023
Trustees were not able to visit Shimba Hills in 2023, but met Martin and Judy Heath in UK in January, July and December. Martin and Judy supervise Vivian’s work and reported that she was continuing to make a valuable contribution to the clinic team and the operation of the YWAM base in Makwangani.
Education sponsorship in rural Kenya
In 2023 we provided bursaries to support 50 students at Syomunyu School, Kitui, Kenya.
Background
Footsteps supporter Jamie Scott spent time working voluntarily at Syomunyu School. As a result, he was moved to pro-
vide many of the poor children support with for their education costs.
Progress in 2023
In 2023 Footsteps received a specific donation to make a grant to Syomunyu Girls High School. This was used by the school to provide education bursaries of between 2,000 and 7,000 Kenya shillings to each to 50 students whose parents have difficulty paying school fees.
Farewell to two Trustees
Mary Print: 5 August 1954 - 14 October 2023
With great sadness we said goodbye to Mary Print who died peacefully at home on 14[th] October, 2023 after a long battle with cancer.
A strong Christian throughout her life, Mary was a co-founder and passionate supporter of Footsteps International, as well as being a wonderful wife, mother, grandmother and doctor.
She will be greatly missed, but we are determined that her mission through Footsteps International will continue.
Barbara Huntley resigned on 30th November 2023
Barbara Huntley was appointed as a trustee on 29 March 2011 and served Footsteps International faithfully until recent illhealth prevented her taking any further active role.
She always showed a passionate interest in the work of the charity, and sponsored several former street boys at the Sunshine Centre. She was also a great woman of prayer, and kept her church updated on the news about our work.
She visited our projects in Kenya in 2014 and always intended to visit again, but her plans were thwarted first by her husband Alan’s ill-health and then by the Covid pandemic.
Barbara has been admitted to a care home, where she still enjoys receiving updates on our work.
Footsteps International 10 Annual Report & Accounts 2023
What your help means to us…
Throughout the year we received many reports, letters, emails, WhatsApp and text messages from those whose lives have been transformed with the generous help of our supporters. Here is a small selection we found very encouraging:
Francis was one of the first 50 boys who came to the Sunshine Centre when it opened in June 2004.
Having lived on the streets for many years, he struggled to settle and ran away from the Centre many times. But, each time he returned, the staff welcomed him back and encouraged to stay.
We helped Francis through school and a vocational training course but lost contact with him until he visited the Sunshine Centre this year, bringing with him his wife Ann Nyambura and their baby (they told our staff that they have another two children). Francis explained that he was working in Nairobi as a motorcycle taxi rider.
Agricolar Machacho graduated from Mt Kenya University with a diploma in Human Resource Management
"The 4th August 2023 will always remain in my mind. This was the day that I was conferred with my diploma in Human Resource Management having excelled with the highest grade, Credit 1.
There were various leaders from the government including members of parliament, and the chief guest was Moses Wentangula (Speaker of the National Assembly).
I am glad that my family was present to witness my happiest day."
Former street boy Joseph Mbuthia is studying electrical and electronics engineering at Mukurwe-ini Technical Training Institute.
“I am so grateful for this opportunity and I can't explain my feeling because is more than I can do .
Thank you very much for the laptop. It will help me learn, study and I promise to bring the best of me. I can't wait to graduate and start working.
Thank you again and may God bless you very much.”
Joseph
Footsteps International 11 Annual Report & Accounts 2023
Making a difference together
A record 554 participants took part in the Virtual Kenya Marafun on 17 June 2023, with participants in Kenya, England, Wales, Norther Ireland, Spain and USA
Virtual Kenya Marafun
2023 saw a record broken as 554 participants took part in the Virtual Kenya Marafun on 17th June. In Kenya, the former street boys from our Sunshine Centre, were joined by students from the
Naivasha Technical Training Institute and Bishop Wambari Girl's School as they raced around the roads of Naivasha.
The Kenyan participants were supported by runners and walkers in England, Wales, Northern Ireland, Spain and USA,
once more providing a truly international dimension to the event.
The event raised over £8,000 in sponsorship support for our projects.
Ace fund-raising by Dylan
Dylan is the son of one of the hospital consultants who helped Mary Print while she was ill.
When he heard about the work Footsteps does he was inspired to ask his tennis club to hold a tournament to raise funds to help the young people in Kenya we support. The committee of Moor Park
Tennis Club were enthusiastic - and told Dylan to get on and organise it, which he did!
The photo shows Dylan in action on the day.
The event was a huge success (including fine, sunny weather) and raised a total of £1,373, smashing his target and making Dylan an ace fundraiser!
Footsteps International 12 Annual Report & Accounts 2023
Financial summary
The full results and financial position for the year are shown in the financial statements (page 18 onwards).
Our income in 2023 was £313,120 (£369,338 in 2022). Expenditure to support our projects in 2023 was £268,152 (£344,244 in 2022). Administrative costs were less than 1% of expenditure.
55% of our expenditure was to provide a home, education and care for street boys at the Sunshine Centre and orphaned and abandoned children in Mombasa.
33% 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, outreach to ultra-vulnerable children and families, and the community health project in Shimba Hills.
51% of our income came from individual donors, including 154 who gave generously each month. 36% of our income came from institutional donors including grant-making trusts and Rotary Clubs. Gift aid contributed 8% and 5% came from organised events, appeals, and a legacy.
The currency exchange rate in January was 147 Kenya shillings to the GB pound, and rose steadily to 198 by
the end of the year. This decreased the cost of our payments to our projects, but the weak Kenya Shilling has caused inflation in Kenya which is reflected in the 2024 budgets.
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 £43,195 in December 2023 to provide infrastructure improvements at the Sunshine Centre and NTTI which will be implemented in 2024. We also thank UK-based charity Project Possible for partnering directly with the Sunshine Rehabilitation Centre.
Footsteps International 13 Annual Report & Accounts 2023
Future plans
Footsteps undertakes long-term development projects to transform the lives of disadvantaged children and adults.
We expect Kenya to continue to suffer high inflation in 2024 and the Kenya Shilling to remain weak. This will cause hardship for the poor and disadvantaged, and increase the number of young people unable to afford education; more boys are likely to migrate to the streets.
In the light of this, our main plans for 2024 are as follows:
Sunshine Rehabilitation Centre:
We expect to admit 29 new street boys in 2024, bringing the total in our care to 155.
We will continue to provide them with education at school, college, university or technical training college.
We will continue to farm land at the Sunshine Centre and South View Farm to provide fresh vegetables for the boys to eat, and income to offset running costs. Sales of water from the Sunshine borehole will also provide income to the project.
We will seek to implement further environmental improvements that reduce costs and increase the potential to provide local income.
Sunshine Ultra-Vulnerable Outreach programme:
The programme will provide vital help to 6 extremely impoverished families in the form of regular food parcels and education support for children, minimising the risk that the children will migrate to the streets.
We will fund vocational training or college courses for 16 school-age children, and 6 young adults from impoverished families (the total number of beneficiaries will be 27).
Tumaini:
We will care for 12 orphaned and abandoned children at the Tumaini Children's Home and with foster families in the community.
We expect a further three children who have completed high school in 2023 to take tertiary education or training courses under our Future Focus programme; this will maximise their opportunities of finding rewarding employment.
Naivasha Technical Training
Institute:
Our continued financial support will help 550 vocational trainees access affordable training.
We will seek to funds for replacement tools and capital projects that increase NTTI’s ability to provide courses that meet the needs of Kenya’s modernising economy.
In the long-term, our aim remains to work together with the NTTI management team to find ways to increase local income and reduce dependency on external donors.
Slum schools:
We will maintain funding for school meals at the two schools in Nairobi’s slums, so that every child can have a free lunches each term day.
Future Focus:
We plan to fund appropriate, employment-focussed higher education opportunities for 13 young people.
Tumaini schools:
We will help disadvantaged children have a good education by funding free school meals and by giving bursaries to selected children at the Tumaini Schools in Timbwani, Mombasa.
Community health:
We will fund an administrative support worker at the Living Well Clinic, Makwangani.
HOPE
Looking forward to a bright future
Former street boy Victor Ochieng excelled at high school and in September started a BSc degree in Science and IT at Jaramogi Oginga Odinga University. When he graduates, he expects to do well in the job market.
Footsteps International 14 Annual Report & Accounts 2023
Structure, governance and management
Governing document
Footsteps International was inaugurated in November 2001 and registered with the Charity Commission (number 1091026) in March 2002. The aims and objectives of Footsteps International are set out in the Declaration of Trust dated 7th February, 2002. The principal object is the relief of need, sickness and distress in Africa by the provision of financial and material assistance.
Objectives
Footsteps International aims to relieve the effects of poverty, disease and disability in some of the world's poorest communities. Our focus is primarily but not exclusively on projects that the trustees know personally and which they can visit to review progress.
Public benefit
In setting our programme and projects each year the trustees have regard to both the Charity Commission's general guidance on public benefit, and prevention and relief of poverty for the public benefit. Our projects are always in line with our charitable objects and carried out for the public benefit in three main areas of activity:
-
caring for children in need,
-
education and training poor and deprived young people, and
-
fighting poverty and disability.
Footsteps does not discriminate against any needy person on the grounds of their religion, tribe or nationality.
Appointment and training of Trustees
The board of trustees is responsible for all major decisions affecting the work of the charity, and invites and appoints new trustees as required to strengthen the management team. The trustees are all
Christians who are committed to putting their faith into action.
Trustees are apprised of their responsibilities using Charity Commission literature, and all have visited Footsteps supported projects in Kenya.
MONITOR
Footsteps trustee Wendy McMahon visited Kenya in September 2023, meeting the children we support, and the staff who care for them so faithfully.
In between visits, we stayed in touch using WhatsApp, email, and Zoom calls.
All the Trustees are volunteers, and do not receive any reimbursement for their work for the charity; no fares or other travel expenses are paid to the Trustees.
Organisation
The board of trustees meets formally twice a year, and communicates by phone and email as necessary in between. Day-to-day operational decisions are taken by Martin Print, and financial and administrative support is provided by the treasurer, Ben Gardner.
Trustee Wendy McMahon travelled to Kenya in September 2023 to monitor our projects; in between visits we maintained regular contact with our partners by WhatsApp, email, phone and Zoom.
Eleri Print provides support to our Treasurer Ben Gardner by completing monthly data entry and bank reconciliations.
Statement of Trustees’ Responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Investment powers and policy
Footsteps International’s trust deed permits wide powers of investment. The current policy is to hold all investments in the form of bank deposits. Cash that is not required for immediate use on projects is placed into a higher interest account.
Footsteps International 15 Annual Report & Accounts 2023
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. To this end and where possible, the charity aims to hold 4 months’ expenditure in unre-
stricted reserves.
At the end of the 2023, Footsteps had unrestricted reserves of £111,522 which amounts to around five 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:
-
Safeguarding (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 2023 our main partners were:
-
Sunshine Rehabilitation Centre, Naivasha,
-
AIC Naivasha Polytechnic, Naivasha,
-
Bishop Wambari Girls’ Secondary School, Naivasha,
-
Church on the Rock School, Nairobi,
GROW
We are experimenting with bags to help poor people grow their own vegetables to become selfsufficient.
Potential
Laptops give access to the world
Former street boy Fabius Ndegwa has started a college course studying land surveying.
"Thank you for giving me a laptop," he wrote. "Your generosity will enable me to produce work to a high standard and do online learning without any stress. I will take less time to revise and also understand more."
Footsteps International 16 Annual Report & Accounts 2023
Reference and administrative information
| REGISTERED CHARITY NUMBER: | 1091026 |
|---|---|
| REGISTERED OFFICE: | 79 Lynwood Grove Orpington Kent BR6 0BQ |
| TRUSTEES | Martn Print - Chairman Mary Print (to 14 October 2023) Barbara Huntley (to 30 November 2023) Barrie Francis Paul Robinson Ben Gardner Wendy McMahon |
| TREASURER | Ben Gardner |
| BANKERS | Barclays Bank plc The Bromley Group PO Box 1 Bromley BR1 1NL |
| ACCOUNTANT & INDEPENDENT EXAMINER | Opass Billings Wilson and Honey LLP 98 Staton Road Sidcup DA15 7BTY |
APPROVED ON BEHALF OF THE BOARD:
____ ________
(Chairman of Trustees) (Secretary)
Date:____
Footsteps International 17 Annual Report & Accounts 2023
Financial statements
FOOTSTEPS INTERNATIONAL
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Footsteps International 18 Annual Report & Accounts 2023
FOOTSTEPS INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOOTSTEPS INTERNATIONAL
YEAR ENDED 31 DECEMBER 2023
I report to the trustees on my examination of the financial statements of Footsteps International ('the charity') for the year ended 31 December 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 the charity’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 the Institute of Chartered Accountants in England and Wales (ICAEW), 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
M Finnis ACA, ACCA Independent Examiner
Numeric House 98 Station Road Sidcup Kent DA15 7BY
- 19 -
FOOTSTEPS INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 268,006 | 44,076 | 312,082 | 369,204 |
| Investment income | 5 | 1,007 | – | 1,007 | 101 |
| Other income | 6 | 31 | – | 31 | 33 |
| --------------------------------- | ---------------------------- | --------------------------------- | --------------------------------- | ||
| Total income | 269,044 | 44,076 | 313,120 | 369,338 | |
| ================================= | ============================ | ================================= | ================================= | ||
| Expenditure | |||||
| Expenditure on charitable activities | |||||
| Grants | 7 | 60,872 | 207,280 | 268,152 | 344,244 |
| Support costs | 8 | 1,591 | – | 1,591 | 900 |
| --------------------------------- | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total expenditure | 62,463 | 207,280 | 269,743 | 345,144 | |
| ================================= | ================================= | ================================= | ================================= | ||
| --------------------------------- | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Net income | 206,581 | (163,204) | 43,377 | 24,194 | |
| ================================= | ================================= | ================================= | ================================= | ||
| Transfers between funds | (163,204) | 163,204 | – | – | |
| --------------------------------- | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Net movement in funds | 43,377 | – | 43,377 | 24,194 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 68,145 | – | 68,145 | 43,951 | |
| --------------------------------- | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total funds carried forward | 111,522 | – | 111,522 | 68,145 | |
| ================================= | ================================= | ================================= | ================================= |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 22 to 28 form part of these financial statements.
- 20 -
FOOTSTEPS INTERNATIONAL
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Current assets | ||||
| Debtors | 12 | 25,582 | 5,560 | |
| Cash at bank and in hand | 87,020 | 62,942 | ||
| --------------------------------- | ---------------------------- | |||
| 112,602 | 68,502 | |||
| Creditors: amounts falling due within one year | 13 | 1,080 | 357 | |
| --------------------------------- | ---------------------------- | |||
| Net current assets | 111,522 | 68,145 | ||
| --------------------------------- | ---------------------------- | |||
| Total assets less current liabilities | 111,522 | 68,145 | ||
| --------------------------------- | ---------------------------- | |||
| Net assets | 111,522 | 68,145 | ||
| ================================= | ============================ | |||
| Funds of the charity | ||||
| Unrestricted funds | 111,522 | 68,145 | ||
| --------------------------------- | ---------------------------- | |||
| Total charity funds | 14 | 111,522 ================================= |
68,145 ============================ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Mr M Print Trustee
The notes on pages 22 to 28 form part of these financial statements.
- 21 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 79 Lynwood Grove, Orpington, Kent, BR6 0BQ, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
There are no significant estimates or assumptions made that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
- 22 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
- 23 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
4. Donations and legacies
| 4. | Donations and legacies | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations and Legacies | 242,424 | 44,076 | 286,500 | ||
| Gift Aid | 25,582 | – | 25,582 | ||
| --------------------------------- | ---------------------------- | --------------------------------- | |||
| 268,006 | 44,076 | 312,082 | |||
| ================================= | ============================ | ================================= | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations and Legacies | 266,732 | 78,498 | 345,230 | ||
| Gift Aid | 23,974 | – | 23,974 | ||
| --------------------------------- | ---------------------------- | --------------------------------- | |||
| 290,706 | 78,498 | 369,204 | |||
| ================================= | ============================ | ================================= | |||
| 5. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Investment Income | 1,007 | 1,007 | 101 | 101 | |
| ======================== | ======================== | ============== | ============== | ||
| 6. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Other Income | 31 | 31 | 33 | 33 | |
| ============== | ============== | ============== | ============== | ||
| 7. | Grants | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Sunshine UV Outreach | 3,569 | 765 | 4,334 | ||
| Church on the Rock School | 2,902 | 5,066 | 7,968 | ||
| Education for Life Sponsorship | 2,049 | 4,629 | 6,678 | ||
| Tumaini Children's Home | 15,447 | 1,049 | 16,496 | ||
| Sunshine Rehabilitation Centre | 30,376 | 117,708 | 148,084 | ||
| Bishop Wambari School | 739 | 4,501 | 5,240 | ||
| Vivian - Community Health | – | 720 | 720 | ||
| J&K Scott | – | 1,400 | 1,400 | ||
| Imani Nursery School - Kibera | 367 | 506 | 873 | ||
| Naivasha Polytechnic Nateti | 4,640 | 51,223 | 55,863 | ||
| Future Focus | 783 | 19,713 | 20,496 | ||
| ---------------------------- | --------------------------------- | --------------------------------- | |||
| 60,872 | 207,280 | 268,152 | |||
| ============================ | ================================= | ================================= |
- 24 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
7. Grants (continued)
| 7. | Grants (continued) | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Sunshine UV Outreach | – | – | – | |
| Church on the Rock School | 13,157 | 2,995 | 16,152 | |
| Education for Life Sponsorship | 1,572 | 2,256 | 3,828 | |
| Tumaini Children's Home | 18,328 | 138 | 18,466 | |
| Sunshine Rehabilitation Centre | 162,855 | 48,992 | 211,847 | |
| Bishop Wambari School | 6,275 | 7,393 | 13,668 | |
| Vivian - Community Health | – | 960 | 960 | |
| J&K Scott | – | 1,513 | 1,513 | |
| Imani Nursery School - Kibera | 416 | 683 | 1,099 | |
| Naivasha Polytechnic Nateti | 40,011 | 16,140 | 56,151 | |
| Future Focus | 1,213 | 19,347 | 20,560 | |
| --------------------------------- | --------------------------------- | --------------------------------- | ||
| 243,827 | 100,417 | 344,244 | ||
| ================================= | ================================= | ================================= | ||
| 8. | Expenditure on charitable activities by activity type | |||
| Total funds | Total fund | |||
| Support costs | 2023 | 2022 | ||
| £ | £ | £ | ||
| Administration and support costs | 1,591 | 1,591 | 900 | |
| ======================== | ======================== | ============== | ||
| 9. | Independent examination fees | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 1,080 ======================== |
351 ============== |
10. Staff costs
The average head count of employees during the year was Nil (2022: Nil).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
11. Trustee remuneration and expenses
None of the trustees have been paid remuneration or has received other benefits from the Trust.
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 £26,071 for the year (2022 - £24,555).
- 25 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
12. Debtors
| 12. | Debtors | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Other debtors | 25,582 | 5,560 | |
| ============================ | ======================== | ||
| 13. | Creditors: amounts falling due within one year | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Accruals and deferred income | 1,080 | 358 | |
| Other creditors | – | (1) | |
| ------------------------ | -------------- | ||
| 1,080 ======================== |
357 ============== |
14. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| At | ||||||||
| At | 1 | January | 31 | December | ||||
| 2023 | Income | Expenditure | Transfers | 2023 | ||||
| £ | £ | £ | £ | £ | ||||
| General funds | 68,145 | 269,044 | (62,463) | (163,204) | 111,522 | |||
| ============================ | ================================= | ============================ | ================================= | ================================= | ||||
| At | ||||||||
| At | 1 | January | 31 | December | ||||
| 2022 | Income | Expenditure | Transfers | 2022 | ||||
| £ | £ | £ | £ | £ | ||||
| General funds | 43,022 | 290,840 | (244,727) | (20,990) | 68,145 | |||
| ============================ | ================================= | ================================= | ============================ | ============================ |
- 26 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
14. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 January | 31 December | ||||
| 2023 | Income | Expenditure | Transfers | 2023 | |
| £ | £ | £ | £ | £ | |
| Sunshine UV Outreach | – | – | (765) | 765 | – |
| Church on the Rock | |||||
| School | – | 495 | (5,066) | 4,571 | – |
| Education for Life | |||||
| Sponsorship | – | 2,206 | (4,629) | 2,423 | – |
| Tumaini Children's Home | – | 2,170 | (1,049) | (1,121) | – |
| Sunshine Rehabilitation | |||||
| Centre | – | 36,065 | (117,708) | 81,643 | – |
| Bishop Wambari School | – | 360 | (4,501) | 4,141 | – |
| Vivian - Community | |||||
| Health | – | – | (720) | 720 | – |
| J&K Scott | – | 1,400 | (1,400) | – | – |
| Imani Nursery School - | |||||
| Kibera | – | – | (506) | 506 | – |
| Naivasha Polytechnic | |||||
| Nateti | – | 1,380 | (51,223) | 49,843 | – |
| Future Focus | – | – | (19,713) | 19,713 | – |
| -------------- | ---------------------------- | --------------------------------- | --------------------------------- | -------------- | |
| – | 44,076 | (207,280) | 163,204 | – | |
| ============== | ============================ | ================================= | ================================= | ============== | |
| At | |||||
| At 1 January | 31 December | ||||
| 2022 | Income | Expenditure | Transfers | 2022 | |
| £ | £ | £ | £ | £ | |
| Sunshine UV Outreach | – | – | – | – | – |
| Church on the Rock | |||||
| School | 95 | 2,900 | (2,995) | – | – |
| Education for Life | |||||
| Sponsorship | – | 2,256 | (2,256) | – | – |
| Tumaini Children's Home | – | 138 | (138) | – | – |
| Sunshine Rehabilitation | |||||
| Centre | 719 | 48,273 | (48,992) | – | – |
| Bishop Wambari School | – | 7,393 | (7,393) | – | – |
| Vivian - Community | |||||
| Health | – | – | (960) | 960 | – |
| J&K Scott | – | 1,513 | (1,513) | – | – |
| Imani Nursery School - | |||||
| Kibera | – | – | (683) | 683 | – |
| Naivasha Polytechnic | |||||
| Nateti | 115 | 16,025 | (16,140) | – | – |
| Future Focus | – | – | (19,347) | 19,347 | – |
| -------------- | ---------------------------- | --------------------------------- | ---------------------------- | -------------- | |
| 929 | 78,498 | (100,417) | 20,990 | – | |
| ============== | ============================ | ================================= | ============================ | ============== |
- 27 -
FOOTSTEPS INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2023
15. Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Current assets | 112,602 | 112,602 |
| Creditors less than 1 year | (1,080) | (1,080) |
| --------------------------------- | --------------------------------- | |
| Net assets | 111,522 | 111,522 |
| ================================= | ================================= | |
| Unrestricted | Total Funds | |
| Funds | 2022 | |
| £ | £ | |
| Current assets | 68,502 | 68,502 |
| Creditors less than 1 year | (357) | (357) |
| ---------------------------- | ---------------------------- | |
| Net assets | 68,145 | 68,145 |
| ============================ | ============================ |
- 28 -