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2022-12-31-accounts

Children of Watamu Trustee Report 2022 – 2023

Registration No: 1098731

Address: Watamu, Kilifi County, Kenya

Trustees:

Dave Hayward – Non Executive Director & Chairman

Rose Pendo - Director

Chloe Groves – Treasurer

Velma Kazungu – School Administrator

Silas Karisa

Dawn-Heather White

Peter Reid

Chris Franklin

Paul Hatch

Grace Dunbar

Introduction

The Children of Watamu Happy House is registered as a Children’s Home with the Charity Commission for England and Wales. The Home is also registered as a Charitable Children’s Institution (CCI) in the Republic of Kenya CS No 000573. The Happy House was established in March 2010 by Sue and Dave Hayward who were regular visitors to Watamu. Within a few months of opening the number of children living in the Happy House was 104 but, through extensive work with the local community and in tracing members of extended family, this number has been reduced to an average of 50 children at any one time. Some of the children have been abandoned, some have lost parents through illness, some have been abused and some were referred by local children’s groups and communities as mothers could not afford to feed them and their children were at risk of starving.

In keeping with the National Care Reform Strategy for Children in Kenya 2022 – 2032, the Happy House continues to provide a safe, secure and homely environment while attempting to repatriate children back into local communities, where possible. The Happy House also established the Happy House School which is attended by both Happy House children plus fee paying students which further helps with community integration as the children develop networks outside of their home.

Structure

The Happy House Trustees meet on a quarterly basis. As four of the Trustees are based in Watamu and five are based in the United Kingdom, meetings take place via zoom and then minutes are emailed to the group within a few days. Initially the Trustees’ meeting took place on a monthly basis until the new Trustees appointed to join the Board became more familiar with their roles and responsibilities and the group had developed close working relationships. There are standing agenda items which include Financial Updates, Governance Issues, and progress reports on the annual Development Plan and annual Quality Improvement Plan. The Director, Non-Executive Director and School Administrator are also members of the local Management Board and they meet on a weekly basis.

Activities and Objectives

The Development Plan 2022 – 2023 had six Key Aims which addressed the Policy Changes, provided for Quality Monitoring and Improvement and also looked at future potential developments. The Key Aims were:

  1. To familiarise staff with the new Guidance for Children’s Charitable Institutions (CCIs) and implement any new requirements and changes in practice to ensure ongoing Registration of the Happy House.

  2. To prepare the Happy House School for the continued rollout of the new Competency Based Curriculum (CBC) in January 2023

  3. To agree and implement a Quality Improvement Plan focussing on three key areas – the Trust Board; Quality Audits; Recommendations from the Department of Children’s Services Inspections.

  4. To prepare and cost an environmental improvement plan, to include buildings, land and vehicles and allocate the appropriate budget.

  5. To explore the possibility of developing a facility for Supported Independent Living for children leaving the Happy House at the age of 18.

  6. To further develop sporting facilities for the Happy House School (a requirement of the CBC).

As noted, Key Aim 3 was to agree and implement a Quality Improvement Plan 2022 – 2023. The actions in the Improvement Plan included:

The four Audit Checklists were:

  1. Right to Nutritious and Adequate Food

  2. Access to Water, Sanitation and Promotion of Hygiene

  3. Children’s Accommodation

  4. Fire Risk Assessment and Fire Breakouts

Achievements and Performance

All the Aims listed in the Development Plan have been realised. However, there was a delay in receiving the Re-Registration Certificate due to Departmental problems. Like the majority of CCIs in the area, the local Registration of the Happy House had lapsed and at a recent Malindi Network meeting, it was reported that only 3 out of 17 CCIs had up to date registration. Some members of the Happy House Trustee Board met with the District Director of Children’s Services based in Kilifi to try to expedite the Registration and, despite our efforts, further delays were experienced. In the meantime the Children’s Office continued to refer children to the Happy House and occasional inspections were made. The Quality Audits carried out by Trustees of the Happy House were an attempt to ensure standards were maintained in the absence of a robust monitoring and inspection programme by the Children’s Office. This shortfall was acknowledged in the Kenya National Care System Assessment in July 2020 which noted, ‘’Overall, there is a monitoring mechanism for DCS to do inspections provided for within the Children’s Act, however regular monitoring/inspections per the regulations are not often occurring”.

An Outline Business Case was prepared for the development of Supported Independent Living for children leaving the care of the Happy House and a site was identified and purchased. This had been added to the Register of Assets. A target for 2023 – 2024 is to secure additional funding and build on the site and fund-raising is underway.

The Happy House managed to purchase a plot of land for sporting facilities adjacent to the school and this has also been added to the Register of Assets. The school underwent and Inspection in November 2022 and was successful in being accepted to provide education at Junior Secondary School level under the new CBC as an extension of the existing Primary School and the first pupils started at the end of January 2023. There is a weekly meeting involving the Director, Non-Executive Director, School Manager, Head Teacher and Administrator plus any visiting Trustees to monitor progress and deal with any issues.

In respect of the Quality Improvement Plan, a Trustee information pack with links to useful sites such as the Charity Commission website was circulated to all the Trustees. The four Quality Audits were completed by visiting Trustees during the year with one of them being checked on two occasions. Part of the audit involved talking to both children and staff as well as completing checklists based on direct observations. This proved very useful e.g. the House Aunts raised an issue about the night shift workload so a meeting was held with them to hear their suggestions. This resulted in a new working pattern that was of benefit to both the children and the staff. Involving staff in weekly meetings and taking on board their ideas and suggestions has improved job satisfaction and staff retention. Consistent staffing is vital for the children who have experienced many losses and separations in their lives.

Assets and Budget

Funding comes from established sponsors plus one-off payments as a result of fundraising activities. Details are included in the Accounts and are monitored by the Board of Trustees. The two new plots of land have been added to the Register of Assets.

Challenges and Restraints

It has been a difficult time financially due to the reduction in tourism because of COVID and also the rise in the cost of living. Visitors frequently visited the Happy House and would have brought toiletries, clothing, books, stationery and sometimes food such as sacks of beans and ugali. The reduction in visitors has meant that the Happy House has had to work within the existing budget while prices continue to rise. However this has started to improve and sponsors have continued to support the Happy House with fund raising events for which we are grateful.

Future Plans

Plans for this year include consolidating the new Junior Secretary School, continuing to fundraise for the development of the Semi Independent Living Accommodation and focussing on preparing the older children for reintegration into the community where possible. Quality Audits will continue to be carried out based on the standards for Charitable Children’s Institutions. This will be included in the Development Plan 2023 – 2024 and will be reported on in next year’s Trustee Report.

David Hayward

Chairman

February 2023

Sue Hayward - Happy Hou8• Annual Report and Flnancial Statements- YIE 31n2r2022 At an avera9E exchange late DI 146 Kenyan Schillings to Ihe £ S18rllrvJ Income and Expendlture Account- YIE 3111212022 2D22 £ 153,1¥6 158,90 15,7 21£ 161.572 16B,924 6,95 Less: Expendiiur• OppvHting IDe11cJtl/surp￿￿ Stalement ol Resorves YoarendEd 31 December21Y22 2tr41 £ 100,891 10,952) 15,172) Aeeumulated FurKI BH1￿cE Brought FoThRrd IDeficitySurplus fDr the Year Ex¢h•ng8dlfference Prlor YearAdju8tm Ar¢umulated Fund 8al8nce CarTl8d Fotrward 14780) 8.597 12,505 2N688 Delailed Income and Expendlture Account- y￿ 31n2r2022 Donallon8 R8C8ivod Olher Incom8 72,063 01,060 153,123 47,302 114,670 161,972 Expertdittiro". Motor Aunnino Expenditure To16phonÈ, Postay• •nd Inlernol Repairs and Malntenance Fovd Prograrnrne Wer and Eleclrlctty Transport Salarfeg and Wage8 Dlrector's Expen$¢g Entwtainmenl Printing ar￿ Stalionery Gardèn Exp8ns•s Studenls, iJtiiitl66 IAodlcal Expertses Legal & Expen Bank ChargeÈ 8ecurlty BgokkEeplng & AGMuntancy F888 cl￿nIng Bnd Sanmlon G¢n¢rator Expenses Books ond Loaming M8tert4 ehoDI Fees Ront and rateB Ml8cdlaneous Ucens8 and pèrmMÉ Forelgn Exchange loss Oepredatlon 15,599 Yd,442 &OM 2&778 21,532 4.139 1,376 70,44 5,807 478 1196 335 1,673 514 1244 325 654 497 534 77,188 1777 441 1581 441 1562 2,833 133 131 6.8D6 159,903 7,078 168,924 IDefioitl18urplu¥ IDrthe Year 6.95

Sue Hayward - Happy House Statement of Flnancial Posltlon - YIE 31112r2022 C1081ng rats 147 2022 2021 Not&s Non.Current Assets Propprty, Plant and Equlpment 189,533 162.724 Curtsnt Assets Cash and B•nk Other Aecelvabl¢¥ 17,102 41.646 23.260 47.269 Current Uabiltllès 805 212,505 209,68B Flnanced by: Arcumulat•d Funds 211505 209.688 Noles to the Flnancial Statements 2 Cash and Bank Cash in Hand Cash at Eank 119 16.983 17,102 41,646 41,646 3 Reeelvables Olher Receivables 6.158 5.623 4 Curront Ligbllltles Othèr ttÈditors 305

CHILDREN OF WATAMU ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

Children of Watamu Contents Paga No. Report ofthe Board of Tnjstees stat8mènt of Board of Trustees, Responsibllmles Indetxndent AuditOTS' Report Irthmè & Exp8nditure Account Ststemwl of Finarrial Po51t￿n statem￿1 of Cash FIOWE Acc0È￿ting Poli￿e$ Nots$ to the Finan￿al Statements D¥tailgd Income & Eypenditure Account 12

Chlldren of Watsmu Report of the Board of Trustees The organlsation is governed by its by-laws and cnnstrtutes an unl￿Or[M)rated charity. REGISTERED NAME Childr¢n of Watamu Charity No. 1098731 United Kingdom. PRINCIPAL PLACE OF BUSINESS Su¢ Hayward- H4)py Housa P.0. Box 796- 80202 Watamu. Keny IND&OENDENT AUDITOR Monda & AsÈoci8te8 Ceftified Public Accountants P. O. Box 16826- 80100 Mombasa, K•nya MAIN DONORS Blackpool Soroptimists United lQ"ngdom PRINCIPAL BANKER NCBA Bank PLC Malindi. Kert

Children of Watsmu Report of the Board of Tru$tee$ l¢ontinu•dl Children of Watamu to provide health e•r¢ hyglene, food-secJJrity and educalion to dEStitsÈt8 ¢hildrgn In Wotan￿. Kanya and its enwiron8. Hèalth Gqr8 servicès 8rè by cateiing for tha ¢hlldrgn* medlcal eypenses in various health c8ntr83, dispensaries and hospltals in the area. It contributes to foort-security by provldlng fr•• moals to th• noody childrèn. It olso contrtbulgs lowdrds improvement of educatlon through sp•eific special school projects such as pra￿S￿n of studylng fvrnllure, s¢hts)I fees, bwks and unifoms to the ngedy children. The Boarfl of Trust8as mèèt lour tim85 8 year. The chairparson Is rosponslble for thè general policy guid81￿8$ relallng to the •ffaiTs of th• organisation provid8d in tha eA)nstilution_ Nolhlng has come to the altenlton of th• 8o•rd of Truste88 to Indicat& that thè c4YJ8nl$altsn will not remaln a going concem for th8 nèxt bmelve month8 from the date ol this st8tem&nt. Th8 Board of Tfusto&s have gI￿n assurance of thair continued support to the organlsalion for the for•soè4bl¢ fvture. Baséd on this, thè BoArd of TN8te8s h8V8 Cons￿Ored It approprfale Icj prepare these financi•l statements on 8 golng concern ba¥l$. Board ol TN•te Ms. R. Pendo Mr. C. Franklbr) Mr. Da¥ld Hayw8rd Mr. P0t&r R•ld Ms. Graee thjnb Mr. Chlots Grgvg Mr. P•ul Hatch Mrs. Velma K82ungu Mr. Sl188 Kariso Mrs. Down Healhor Whllg

Children of Watamu statemènt of Board of Tru5tees' Respon$lbllllies The constftub.on requires the Boaril of Trustèès to prepare finanaal statetnents which give 4 true and fair view of the st of affairs of the organisab.on a5 81 Ihg end of the financial yÈ8r and of the rperati￿ rèsults for that year. It also requires Ihe Board of Tnjstees to en51Jre that the orgarosatton maintsit)s proper accounting records which disclose with reasonable sccuracy of thg financial position of the orgarosation. The Board of Trust￿ are also rÈsporK8iblÈ for safeguarding the assets of the organi57tion. The 8oard of Truste8s a¢￿pt the responsibility forlhe fvanryal statements which have been prepared using the appropri8te 8c£ounting poli￿e$ supported by reasonable and pnjdent judgments and eslimales consistent Mqth previous years, and in ¢onfom)rty wlh Intem8tJnal ACC(￿nting Standard and the requirements of the NGO'S Co-ordination Act. Thè Board of Trustees are of tha 4)pinitin that the linancial ststemenls give a true and fair view ol the stsle of financial affairs of the organisats.on as 8t 31 December 2022 and of Its opèratlng ￿Ults for the year then ended. Thé Board of Trustees have further confimi tho wxuracy and compl8ténèss of thé ae¢x)tsnting I￿rdS maintsined by the organIsat￿ whith have been rejied upon in tho pr¢paration of the finaniial stat&mentS, as ￿11 As {*) the adèquacy of the systems of intemal finanaal eontrols. Approvgd by the Board of Trustees on ......... . ....................... and signed on its behalf by. Chairperson Trea8urer Secretary

Audltors. Report Rèport ofthe Independent Audltors to the board oftrustees of Children of Watamu We have audlted the financlal stotsmènts set out on pages 6 and 12. We have oblained all the inf0m1at￿n and and explanations which to the best of our kno￿ed9￿ and b911￿ were necessary for Ihe purposes ol OUT udit and to provide a reasonable basis for our opinion. The f￿anCIal statements arts in agreerrEnt wbth a)e b(xJks of ￿U￿15. Respectivè r•sponsibilltiès of board of trustees and auditors The l)oaffl of ItustE6S responsible for the preparation of fina#￿al statem8nts %thich give a true and tsir vièw of Ihè state of alfair5 of the otganisathon and of the operatiFwJ results. Our iesponsibilty is to express an Independont opinion on thé finan¢aal statements based on our audit and lo report our opinion to you. Basis of opinion Wts conducted ow audrt in accordance w7th Intemaknonal Standards on Auditing.Tho58 Standards requlr9 Ihot we Flan and pèrfomtr our audit to obtain reasonable a55urance that the financial statements are free from Mat￿la1 misstatement. An audit indudes an examimtion, on a test basis, of eviden(% supporting arnunts and dBdosures in the finanual statements. tt also includes an assessment of th8 accounting policies used and significant estimates m¥Jo by the board of Irusl*s. as well as an evaluatton of the overall pr•s•ntalion of the financial statemerbts. Opfnlon In our opinion. proper books of account have been kept and the fin8nraal statements give a truè and fair view of the ststts of the financial affairs of the organisats.on as st 31 Decernber 2022 and of Its results for the year then ended and wnwly wth Ihe Intemational FinancAal Reporting Stsndard. Monda & Associates Certified Public Accountants P. O. BDX 16826- 60100 Mombasa - 2023

Children ofwatamu Incorr* ond Expendkure Account Fiythe year ended 31 Decemb•r 2022 2022 2021 Shs. Shs. Donations received 22,355,898 24,457,703 Less". Expenditure {23,199.7￿) 1843,8871 -25.507,478 11,049,773) Operating deffiat ststement of Raserves A￿umUlated (￿d balan￿ broughtfow8rd Prior year adjustment ttor th8 yeai Accumulated fund balance rarlied forward 32,082.128 38.096,676 {4,964,7751 {1.049,7731 32,082.128 1843,8871 31.238.240

Children of Watamu statement of FinanThal Position As at 31 December 2022 Notes 2022 2021 Sh5. Non&curr&nt assét$ Property, plant & equipment 27,861,306 24,896.755 Current Assets Cash and bank Other receivables 2,513.988 905,253 6.371.803 860.263 3,419.241 7.232,066 Curront Ikqbiltias 42,307 46.693 Net assets 31,238,240 32,082.128 Financed by. Accumulated funds 31,238,240 32,OW2,128 Thesè Finand81 St8t8mits wpr8 4pproved by the Board of Trustees on ........................... and slgned on th￿r behaW by.. Chairp•rson Secretary Treasurer

childrgn of Watamu Statemenl of Cash Flows Year ended 31 December 2022 2022 Shs 2022 Shs 2021 Shs 2021 Shs Operatlng actlvltles Dgllcit for the year 1843,8871 11,049,773> Adluslmtrnls for-. Prior year adjustmonl D¢prèci8th"on Operating surplus1(defidtl b&fore working capital changes {4.964,775} 1.068 831 993,634 149,747 14.946,7181 other payables - other receivabJ¥3 14,3861 44 9go 13,623 35,060 49,378 21.437 14.987.155) Cash g•nerated fromllus8d Inl Operat￿n8 Ineotrn tsx•$ pald 100,371 Not Cash genèrated froml(used inl OpÈ￿tIng adv1￿8$ 100.371 14,987,155) Inv••tlng actlvlti Purchase of proporty, plant & •qulpmenl (Note 11 13,958,185) 13.958,1851 1158,1861 1158,185) Flnwnclng 4Ctlvltl•• Net r•eslpts durtng th8 year Nel cash from financlng 8Ctwltl•s 11.143,831 11,143,831 Net movement In cash & ¢a•h equlval•nt• 13,857,814) 6,018.491 Cash & cash eqth'valents •1 start of year 8.371,803 363.311 Ca•h & cash equfv#lent• at and of yèar (Note 31 2,S13.988 e.371.803

Chlldrèn of Watsmu A￿￿￿tIng Pollties The prinapal accounting policies adopted in the preparallon ollh¥s¢ flnanrAal stat•mortts $•t oul bg10w'. (•) Basls of pr•parailon The financlal statements ar9 prgpargd under the h181oMoal ￿$t ¢onvenllon. Ibl Incom• r•cognltlon Incthw Is tecognised once grant money is received. It Is account•d for on a cash basis. (cl B•BIB ot Accountlng Ao¢wal basls of a¢counJng has been lo reeognisè expenses. (d) Flx•d a￿¢t• All f4x¢d a$$•ts aro initially recorded at cost and 8ub8equently Sho￿￿ 91 hls¢or4¢01 cost l&ss dewecialon. Dapreciation Is provld•d ta writ• off th¥ ¢o$t of th9 •5$9ts over Iholr gXPOCtod u8eful Ilves on a redudng balance basls 81 the fo11th￿n9 rates.. Land Motor Vehicles Motor Blkes Furnrture & Flttings Machlnéry & Equipment Green House CompLrt8rs & Aec8ssorfès T•xl book -25% 12.5% 12.5% 12.5% 12.¥% 30% Land Is not dopmclatad as Itls de•med to have an Indefinits lifo. le) Other notes 151 Food program - Thè amount of Shs. 3,471,564 relates to students, meols. 1111 Entertainment . Thg amount of Shs. 84.980 r8latas to studénts, recrèatlon and trips èxp8ns8S. liiil Sludénts, ub"liti8s- Th& 8m¢Junt ol Shs. 263,373 r8lal88 to stL*lgnts' personal offects. e.g. sanltary padg. In Comparatlves Where necessary, comparaJve figures have been adjustsd to eonfoTtn wth chgnggg in pr&S￿tatIOn in the current year.

Childran of Watarw Not¢s to Ihe Financial S￿tem￿t8 2. Property, plant & equlpment Land & BulkJiw¥J Motor Vohide8 Motor Blkes Fumiture & Fittings m￿hin￿ry Green House Equipment 12.S% Ac￿SS01 2S.O% 12ts% 12.6% 30.0 Year en(led 31 D•c•mb¥ 2022 ost.. As at 1 January 2022 22,91e,4S3 7.804.6CI) 95.iK)O 3,291,914 3,310.764 1,540,000 874. Aildltlon$ 3.￿0,000 158.185 DIsws8ls 1374.6CM) at 31 Dgcember 2(Y22 28,718,453 6,430,000 95,0(XJ 3.450,099 3,310,704 1,540,000 e74. epreciatlon: As at 1 JwuBry 2022 3,008.802 7,166,120 66,438 1,273,481 1,531,919 1,076,987 On d58P0681 11,374,800) Chargtr for the ye8r 2￿.356 57,877 AS 4t 31 DvAnJ8r 2022 5 951 140 1 $45,558 1754 275 1134 884 654, Net book ¥alutt: A8 al 31 D¢c¢ner 2022 23.440,014 478,880 24,992 1.904.541 1,556,490 405.136 19, A8 al 31 D￿01￿>•T 2021 I9,￿,8S1 638.480 2,018.433 1,778,848 483,013 27.. 10

Children of Walamu Notes to the Financial Statements 2022 2021 Shs. Donation9 Forelgn donations Loc81 donalionslother income 10,521,225 11,834,673 7,142,S87 17,315.116 22.355,898 24,457,703 Rèc8lvablè$ Other Recelvable6 905,253 860,2e3 Cagh and Bank Cash in hond Cash al bank 17,525 2,496,463 8.371,773 2,513,9 6.371.80 Curr•nt Llgbilttles Other credltors 42,307 46,693 Country of Ineorporatlon The organizallon, Sue Haywad's- Happy Hou88 was Incorporated in Kenya under the NGO'S Co-ordlnatlng Act 1990. In 2003. The registered name of the orgarSgallon in The Unlled Klnudomls Chlldren of Watamu. regi8tralion number 1098731. Currency Thesp ffnancial statements have been pw¥rrt•d In Kenya Shillings. Foreign Curr¢n¢y Foreign currency transactions are tron814ted at the rale of exthange rullng at thé date of the transaction. 11

Children of Watamu Dètailed Income and Expenditure Account Year ended 31 December 2022 2022 2022 2021 2021 Shs. Shs. Shs. Shs. Donatlons received Other incA)me 10,521,225 11,834,6n 22,355.898 7,142,587 17,315,116 24.457.703 Motor running expenses Telephone, postage & intemet Répai￿ & maintenan Food program Water & electricity Transport Sal8ries & wages Directols expenses Entertalnment Printing & stationery GardÈn eX￿nSeS students, utilitles Medical expenses Bank charges Security Bookkeeplng & Accounta[￿Y fees Cleaning & Sanitation Books & leaming material Legal & professional fe&8 S¢lw)ol fees Rent and rates LicÈnsè and pérmits Foreign exchange loss Miscellaneou Depreciation 2.277.417 432,945 1.175,845 3.471.564 438,597 198,495 11,269.438 1￿.131 84,980 551.414 70,440 263.373 64,385 64,713 58.000 100,000 53,270 471,435 376.797 413,666 140.000 19.055 679 19,511 993,634 3.539,680 435,910 1.677.789 3.251.373 624,964 207,750 10,637.7D4 876,811 71,458 331,578 50,560 252.614 86,675 49,073 98,800 75,000 80,700 1,274,606 338,830 386,790 90,000 23,199,785 1,068.831 25.507,476 Deficitfor the yesr (843.88n 11,049,773) 12

Auditors. Report Rèport of the Indèpèndènt Auditors to the board of trustses of Children of Watamu We have audited the financial statements sel out on pages 6 and 12. We have obtained all Ihe infomation and and explanations which lo the best of our knowledge and belief were necessary lor the purposes ol our atjdit arKI to piovide a reasonable basis for our opinion. The financial stslemenls are in agreement with Ihe books ol accounts. Respective responsibilities of board of trustees and auditors The board ol trustees are responsible for the preparab'on of financial statements which give a true and fair view of the 51ale of affairs of Ihe organisation and of the operating results. Our responsibility is to express an independent opini¢)n on the financial stalernenls based on our audit and to report our opinion to you. Basis of opinion We conducted our audrt in accordance wrth Inlemalional Standards on Audiling.Those standards require that we plan and perfomi our audit to obtain ieasonable assurance that the financial statements are free from material misstatement. An audrt includes an examination. on a test basis. of evidence supporting arnounls and disclosures in the financial statements. It also indudes an assessment of the accounting polioe5 Used arKI significant estimates made by the board of trustees, as well as an evaluation of the overall presentation of the financial statements. Oplnlon In our opinion. proper botsks of a(zount have been kept and the fina[￿la1 statements give a true and fair view of the state of Ihe financial affairs of thè organisalion as al 31 Deoember 2022 and of its resutts for the year Ihen ended an the International Finanaal Reporting Slandard. I Asjoci Monda & Certtfied Public P. O. Box 16826 - 80100 Mombasa nts 2023