Charity registration number 10923381England and Walesl Charity registration number SC038886 (Scotland) PROJECT KINSHASA (PROKIN) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PROJECT KINSHASA (PROKIN) CONTENTS Page Trustees. Annual Report 1 to3 Indepèndenl examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 7t010
PROJECT KINSHASA (PROKIN) Trustees, Annual Report FOR THE YEAR ENDED 31 MARCH 2025 The iruslees present their report and the unaudited financial slalements of the charity for the year ended 31 March 2025. Reference and administrative details Registered charlty name Project Kinshasa {PROKIN) Charity regigtration number 1092338 {England) SC038886 (Scollandl Prlnclpal offic 12 Cheviot Vi8W Lowick Berwick Upon Tweed TD15 2TY Tho tru8toe8 James Anderson Barbara Curtis Ruth Howgego Paul Thomson Paul Blenkinsop Indgpendent oxamlner Kale Nelherwood AMT Business Northumbria Ltd Ground Floor, Lion House, Willowburn Industnal Estate, Alnwick NE66 2PF 8tructurei governance and management Project Kinshasa (PROKIN) was sel up by trust deed dated 11th November 2000 and Is a regls18red Chanly - No 1092338 (England) and SC038886 (Scolland). Objectives and activities The object5 of the charity are.. l. To relieve financial hardship and sickness of street children by providing food. clothing. accommodation and medical allenlion; 2. To advance religion by paying Christian workers and by holding services for teaching and worship., and 3. To advance education by providing financial support lo enable childron to attend schools and subsequently to receive vocational training. The financial slalemenls have been prepared in accordan wrth the accounting policies sel out in note 1 to the financial statements and comply with the 's governing document, the Charities Act 2011, the Charities and Trustee Investment (Scolland) Act 2005, the Charities AGcounls (Scolland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Ghanlies. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
PROJECT KINSHASA (PROKIN) Trustees, Annual Report FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and Performance Annual Re ort for Prokln- Year ended 31>1 March 2025 Arriving al the end of another year - ending 3151 March 2025, we Can look back and see how the work of Prokin in Kinshasa has continued during the year coming lo an end. 1. The financial year April 2024 to March 2025 has brought changes in the number of children in Ihe Prokin orphanage. a. Six of Ihe older chlldren, who were living in rented houses paid for by Prokin, have now become independent and are no longer supported by Prokin. They have completed Iheir education courses and are now self-supporting. b. Several new, smaller children, have joined the Prokin family. There are 3 boys and onè girl. Two of them were transferred by Social SèNices from another orphanage where they wer8 not bèing well cared for. The other children were living on the streets. Thè latest boys were both orphans (but not related to each other) and were only about 3 years old. These 'new' children were very malnourished when they arrived, but Ihgy were checked medically and have made good improvement. 2. All the Prokin children continue wilh their schoollcollege studies first at Primary school and laler they choose lo study a practical course at Secondary school.. e.g., Nursing, dressmaking. art & design, accountancy etc. 3. Mama Bibi (one of the cooks al Prokinl died. Some of the older Prokin children now help in the preparation of food. 4. Severe rains in the wet season (mid-seplember lo March) caused a lot of flooding and devastation lo roads. This hasmade any travel so much more hazardous and lime-consuming. Thankfully the orphanage was not flooded that transport became extremely difficult - lo buy food and the transport of the children lo their studies. The poor road condilions have taken a big loll on the maintenance of the Prokin vehicles. S. Benjamin- the man who came to Prokin lo do Bible courses with the children- died after a brief illnass. Now some of the older boys do the Bible course work with all the Ghildren. 6. Late 2024, the Justice-minisler brought out a new rule that all the churches needed lo be registered. There are five churches in different parts of Kinshasa, that are under the jurisdiction of Prokin. These are.. Prokin Funa (held in the Prokin compound), Mpassa, Kinkole, Terre Jaune and Unikin. The Prokin Manager keeps all the documenlation and he is now pursuing this new registration. 11 has been quite costly but the Manager is careful to make sure everylhing is in order. 7. The 'farm' 15 a piece of land owned by Prokin. 11 was used to keep pigs bul an epidemic killed all the pigs. The land is now being used to grow food.. manioc. maize elc. There is also a small pond where fish are kept. The children go lo the farm on Saturdays when they don't have school. They ensure the upkeep of the 'farm'. 8. Trustees.. Arthur Hodgett resigned as a trustee al the end of March 2024. Paul Blenkinsop has now become a Prokin truslee. 9. At the September 2024 meetin9 of the Truslees, il was decided it was not good lo have considerable funds Ihe Barclays Savings account. It was decided to move amounls from this accounl to open accounts al other banks. Paul Blenkinsop has undertaken to make enquiries about inleresl rates etc. Prokin now has new accounts at three olher banks.. United Trusl Bank.. Hampshire Trust Bank and Redwood Bank. Paul is searching for a 4th banklbuilding society. 10. In March there were bad floods in Kinshasa when the River Ndjili ovefflowed. Water pipes were damaged and have not been repaired so Seba has had lo buy drinking water in bottles for the children. Getting around the city Is extremely diffiGuII with many roads out of action. There are long IraffiG queues.
PROJECT KINSHASA (PROKIN) Trustees, Annual Report FOR THE YEAR ENDED 31 MARCH 2025 Trustees. rnsponsibilities 3latement The trustees afe responsible for prepanng the truslees, report and the financial statements in accordance with applicable law and Unllad Kingdom Accounting Standards (Unitad Kin9dom Generally Accepted Accounting Practice). The law applicable to charities In Seolland requifes the charity truslees to P18pare financial statements for each year which give a truè and fair view of the slate of affair5 of the charity and of Ihe incoming resources and application of resources. ol the charity for thal period. In preparing these financial statamenls, Ihg truslees are Toquiied lo Seled suitable a¢countin9 poII¢i08 and thon apply them ¢onsis18ntly'. Obg&Dl• the methrKls and prineipies in Ihe appllcable Gharlties SORP. Make judgmenls and accounting estimatgs thal arg roasonable and piudent. state whether applicable UK Accountsng Slandard5 have been lollowed, subjeGI to any malerlal departurej diJclobed an¢ explained in the financial statements., • Prepare the finanGial statements on the going Concem basis unless il is inappropnata to prasumo that the cnarity wlll continue in business. Th8 truslees are responslble for keeping adequ818 accounling records that are suffirienl lo show and explain the charity,: transaction8 and di8dose with reasonable accuracy at any lime the financial position of the charity and enable them Ic ensure Ihal the financial 31alemenl$ Comply with the Charities and Trustees Inveslmenls {Seotland) Act 2005, the Charil Accounls Iscotlandl Regulations 2006, and the provisions ol lh8 Tru51 Deed. They are a130 responsible for 5afeguardin[ Ihé assets of the charity and hence for taking reasonable step8 for the preveniion and dglectlon of fraud and othei irregularilies. The who Served during Ihe year and up lo the date of signalvro of the finanaal stalement3 were.. The Iruslees, annual report was approved and signed on behalf of the board of truste88 by: P3uI 81enkinsop Bafbara Curtis 3 July 2025
PROJECT KINSHASA (PROKIN) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PROJECT KINSHASA (PROKIN) I report to the trustees on my examination of the financial statements of Project Kinshasa (PROKIN) ('the charity'> for the year ended 31 March 2025. Responsibilities and basis of report A5 the of the you are responsible for the preparalion of the fiiiaii¢ial slatemenls in accordaiice with the requirements of the Charities Act 2011, the Charitie5 and Trustee Investment (Scotlandl Acl 2005 and the Charities Accounts (Scotland) RegLslations 2006. You are salisfied that the financial statements of the are not required by charity law to bé audited and have chosen instead to have an independent examination. I report in respect of my examination of the 's financial statements carried out under section 4411)(c} of the Charities and Trustee Investment {Scollan(J) Act 2005 and section 145 of the Chaiities Act 2011. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 and thé Directions given by the Charity Commission under section 145{5llb} of the Charities Act 2011. Indèpèndent èxamlnerfs sLitament Since the charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner musl be a member of a body listed in Regulation 11 {2) of the Charities Accounts (Scotland) Regulations 2006(as amended). I can confirm that l am qualified to undertake the examination becaus8 l am a regisleTed member of ACCA which is one of the listed bodies. I have completed my examination. I confirm that no mallers have come to my attention In connectlon with the 8xamin21ion giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the as required by secllon 44(1 >(a) of the Charltles and Truslee Investment (S¢olland} Ad 2005, Regulation 4 of the Charities Accounts (Scotland) Regulalions 2006 and section 130 of the Chanties Act 2011. the financial slalements do not accord wilh those records., or the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scolland) Re9ulalions 2006 and the applicable requirements concerning the form and conlenl of financial statements sei out in the Charilies (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 under3tandin9 of Ihe financial statements lo be reached. Kale Netherwood AMT Business Northumbrla Ltd Ground Floor, Lion House, Willowburn Industrial Estate Alnwick NE66 2PF 3 July 2025
PROJECT KINSHASA {PROKIN) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted fund8 funds 2025 202S Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 157,516 10,418 6,920 6,636 164,152 10,418 6,920 162.587 15,857 5,415 10,626 173,213 15,857 5,415 Total incom 174,854 6,636 181,490 183.859 10,626 194,485 Expendituro on: Cost of generating funds Charitable activities 1,811 179,072 1,811 185,708 2,289 180,335 2.289 190,961 6,636 10,626 Total expendlturo 180.883 6,836 187,519 182,624 10,626 193,250 Ngt Incomol(oxpondlturg1 and movèment In funds 16,029) (8.029) 1,235 1,235 Reconciliation of funds: Fund balances at 1 April 2024 689,836 689.836 688,602 688,802 Fund balances at 31 March 2026 683,807 683,807 689,837 689,837 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from conlinuing activities.
PROJECT KINSHASA {PROKIN) BALANCE SHEET AS AT 31 MARCH 2025 202S 2024 Notes Fixed as8et8 Tangible assets 95,634 95,634 Curr•nt asq•ts Debiors Cash at bank and In hand 10,470 578.963 15,972 579.431 589,433 595.403 Credltors: amounts falling due within one year (1,260) (1,200) N?t Gurrent as39t3 588,173 594,203 Totsl assets les• current liabillties 683,807 689,837 Th• fund8 of tho Unfeslncled funds 10 683.807 689,837 683,807 689,837 The financial statements were appfoved by the board ol Ir1181ees on 3 July 2025 Paul Blenkinsop Barbara Curl15
PROJECT KINSHASA (PROKIN) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Chartty Infomiatlon The charity is a public benefit entity and a registered charity in England, Wales and Scotland and in unincorporaled. The addreas of the principal office 18 12 Cheviot View. Lowick. Derwick upon Tweed. TD15 2TY. 1.1 Accounting convention The financial statements have been prepared in accordance with the 's governing document. the Charities Act 2011. the Charilies and Truste8 Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland" and th8 Charities SORP "Aecounling and Reporting by Charilies.. Slalemenl of Recommended Practice applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" The is a Public Benefit Entity as defined by FRS 102. The Financial statements have been prepared on the historical c051 basis, as modified by tho revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or 8XP8ndilure. The financial statements are prepared in sterling. which is the functional curr8ncy of th8 anlity. 1.2 Going concem There are no material uncertainties about the charity's ability to continue. 1.3 Judgements and key Sou98 of estimation uncortalnty The preparation of the financial statements requires management lo make judgements, estimates and assumptions that affecl the amounts reported. These estimates and judgements are contlnually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable under the GifGumstances. Fund AG¢ountlng Unrestricted funds are available for use al the descretion of the trusteés to furthér any of charity's purposes. Reslricled funds are funds thal can only bè used for particular restricted purposes within the charity's objeclives. Funds are restricted when thier purpose is specified by the donor or by the terms of an appeal or where they are raised for a particular purpose or project. 1.4 Incomè All income is included in the statement of financial activiles when enlitlemenl has passed lo the Gharity, it is probabl8 that thg aconomic benefits gssocialed with Ihe transaction will flow to th@ charity and the 2mount can be reliably measured. The following specific policies are applied lo particular categories of incomé.. Income from donations or grants is recognised when there is evidence of entitlemènt lo the gift. receipt is probable and its amount can be measured reliably. Legacy income is recognised when receipt is probable and entitlement is established. Interest on funds held on deposil is included when the amount receivable can be measured reliably by the charity.
PROJECT KINSHASA (PROKIN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Contlnued) 1.5 Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which annol be fully reGovered, and is Gla55ified under headlngs of Ihe 51alement of Ilnanclal aaivltles to which Is relates.. Expenditure on raising funds includes the costs of all fundraising activities and events. Expenditur& on charitable activities includes all costs in¢urred by the 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 lo charitable aclivilies. 1.6 Tanglble flxed assets Tangible fixed assels are initially measured at cost and subsequenlly measured al Cost or valuation, net of depreciation and any impairment losses. Depreciation Is recognlsed so as lo wrile off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Motor vehicles 25 % Straight line method The gain or loss arlslng on the disp08al of an asset is determined as the difference belween the sale proceeds and the carrying value of the asset, and is recognised in the slatemenl of financial activities. 1.7 Impaimient of flxed a88ets A review for indicators of impairment is carried out al each reporting date, wilh the recoverable amounl being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 1.8 Cash and cash equlvalents Cash and cash equivalents include Cash in hand, deposits held at call with banks, other short-term liquid Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnancial instruments A financial asset or a financial liability is recognised only when Ihe entity becomes a party to the contractual provisions of the instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not digcounled. Incomo from donatlons and 1ggaGigs Unrestricted Restricted funds funds 2025 2025 Total Unrestrictsd Re8trlctsd funds funds 2024 2024 Total 2025 2024 Donalions and gifts Legacies 141,156 16,360 8,636 147,792 16,360 160,129 2,458 10,628 170,755 2,458 157,516 6,636 164,152 162.587 10,626 173.213
PROJECT KINSHASA (PROKIN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charltable actlvlties Unrestrictsd Unrestricted funds funds 2025 2024 Tax Recovered on Glft Aid Tax Recovered on GiftAid 10,418 15,857 Income from Inv88tment8 Unrastrictod Unrestrl¢ted funds funds 2026 2024 Interest receivablé 6,920 5,41S Expenditure on raising funds Unre8trlcted Unréatrlcted funds fund$ 2025 2024 Fundraising and publicity Fundraising costs 1,811 2,289 Trustees, remuneratlon and oxpen8e8 None of the trustees (or any persons Gonnecled with Iheml received any remuneration or benefits from Ihe during the year.
PROJECT KINSHASA (PROKIN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tangiblè fixed assets Froohold land and bulldlng$ Motor v•hlch$ Total Co8t Al 1 April 2024 95,634 28,209 123,843 At 31 March 2025 95,634 28,209 123,843 DepTeGiatlon and Impalrment Al 1 April 2024 28,209 28.209 Al 31 March 2025 28,209 28.209 Carrylng amount Al 31 March 2025 95,634 95,634 Al 31 March 2024 95,634 95,634 Debtor8 2025 2024 Amounts falllng due wlthln one year.. Other debtors 10.470 15.972 Cr•ditor8: amount8 falling due within one year 2025 2024 Accruals and d8f8rred income 1,260 1,200 10 Unrestrl¢tsd funds The unrestricted funds of the charity Gomprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. Those include designated funds which have been sel aside out of unreslrided funds by the trustees for specific purposes. At 1 April 2024 Incoming Resources At 31 March resources expended 202S General funds 689,836 174,854 (180,883) 683,807 10-
PROJECT KINSHASA (PROKIN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Unre6tri¢tsd funds {Contlnuedl Provioug yoar: At 1 April 2023 Incomlng Ro8ourco8 At 31 March re¥ourGe3 expended 2024 General funds 688,602 183.859 (182,6241 689,836 11