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2024-06-30-accounts

THE BOO CHARITY

REGISTERED CHARITY NUMBER: 1100519

ANNUAL CHARITY REPORT 2024

LATEST INFORMATION AND UPDATES ABOUT THE BOO CHARITY

The Boo Charity c/o Unit 4 Nova Business Park, Gore Road Industrial Estate New Milton, Hampshire, BH25 6SA Registered Charity Number: 1100519 www.boo-charity.org.uk

A WORD FROM THE FOUNDER

Welcome to our annual charity report for Boo Charity, showcasing the remarkable achievements and impact during the period. In November 2023, our Trustee and volunteer team from the UK visited all our projects in Kenya for the first time since the pandemic. The impact of the project’s progress and bounce back from such a dark period was inspirational to see, as it was equally hard and overwhelming to witness the continued poverty and how this has been stretched even further through the effects of the pandemic. Our sustainability as a charity has only been possible through the incredible voluntary support here in the UK, our amazing partners in Kenya and generous donors. Together we raised a total income of £65,511 through the Boo Charity Ball, Charity Golf Day, Silent Disco, Child sponsorships and Company Sponsorship support all enabling a positive and substantial impact changing lives and giving opportunities for those most in need.

RUSSELL HICKS FOUNDER & TRUSTEE

THE BOO CHARITY

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YEAR 2024
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MISSION AND VISION

The Boo Charity is dedicated to improving the lives of underprivileged children living in poverty within Kenya. Our mission is to provide access to education, healthcare, and social support, empowering individuals to break the cycle of poverty and build a brighter future. We envision a world where every child can thrive, regardless of their background or circumstances.

THE BOO CHARITY

YEAR 2024

ACHIEVEMENTS IN 2023/24 1. NYAMACHE – “LIFE SKILLS”- PROJECT

This Boo project is a wholly owned, fully funded life skills training college based in northwest Kenya, which provides life skills training in dressmaking, tailoring, hairdressing, welding & fabrication, business IT and agriculture training.

We provide all the provisions for this project, including teachers, materials, utilities, food, and learning provisions. The training is provided in line with the Kenyan governmentrecognised skills certification standards, where students graduate with skills certification to support onward job prospects.

THE BOO CHARITY

YEAR 2024

During Jan our Welding & Fabrication students supported an upgrade and refurbishment initiative for the sewing machines in the Dress making & tailoring course, all this was funded from internal income generating activities (IGA’s) such as sale of over produce from the farm at market and charges to young adults for the evening It courses.

In March, 10 new computers were funded and supported for the Business Skills project, which supports a very high number of our students and has opened the courses to young adults in the local community to learn IT skills on an evening paid shortcourse basis, this delivers the centre additional IGA’s.

In November 2023, 172 students graduated. With 30 in Welding & Fabrication, 36 in Dressmaking & Tailoring, 30 in Hairdressing & Beauty, 40 in daily Computer IT classes and 76 in evening Computer IT classes.

Total funds towards this project for the period amounted to £29,777

THE BOO CHARITY

YEAR 2024

2. NYAMWANGA & BUSIRE – “EARLY CHILDHOOD DEVELOPMENT” PROJECTS

Both projects are in proximity to one another in northern Kenya towards the Uganda border. In each project, we support the provisions of food, teachers, and teaching materials for the youngest and most disadvantaged children in this heavily impoverished rural area.

The two schools combined have over 2,800 children, and our support assists 555 children. We continually find that a consistent food source is the root cause of many issues and manifests into health and learning difficulties which if not tackled, children simply do not have the energy to get to school causing serious learning difficulties.

Total funds towards this project for the period amounted to £6,432 (This included new gas cookers for the Busire project)

THE BOO CHARITY

YEAR 2024

3. KIBERA KIMMTA - “EARLY CHILDHOOD DEVELOPMENT” PROJECT

The project is situated in the heart of Kibera on the outskirts of Nairobi City. We support the provisions of food, teachers, and teaching materials to support the youngest and most disadvantaged children in this densely populated area.

The school has 78 children in preschool and 120 children in an after-school program, which assists with homework learning, providing a safe and quiet place for children to focus and have the support of teachers. Our support focuses on children most at risk and in need; some are orphaned and looked after by extended family or other community members.

Children benefit from a guaranteed source of daily food, provisions of teaching and mentorship throughout their young lives.

Total funds towards this project for the period amounted to £6,700 (this included a new gas cooker)

THE BOO CHARITY

YEAR 2024

4. KIBERA KIMMTA - “FOOTBALL PROJECT”

This project supports a tournament which is played during the school holidays, enabling a very large participant group of over 1,000 children annually.

The focus of football is combined with counselling and mentorship for both boys and girls. It helps with cohesion in the community, providing children with direct emotional and life counselling support. Returning teenage children and young adults who have benefited from time at KIMMTA, assist in voluntary support at these events.

The tournament spans some 6 weeks of the holiday period which is often a time when children are highly vulnerable to negative influences within the harsh environment.

Total funds for event: £1,800

THE BOO CHARITY

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YEAR 2024
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NYAMACHE LIFE
SKILLS CENTRE
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NYAMWANGA &
BUSIRE ECDS
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KIMMTA ECD & FOOTBALL

OUR PROJECTS

We have 5 projects in Kenya:

THE BOO CHARITY

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YEAR 2024
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ACKNOWLEDGMENTS

We extend our heartfelt gratitude to all the donors, sponsors, volunteers, and partners who made our work possible in 2023/24. Your unwavering support has transformed young lives and created lasting positive change in communities of Kenya.

Together, we are making a difference.

THE BOO CHARITY

YEAR 2024

FINANCIAL SUMMARY

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Income Amount Expenditure Amount
Boo Charity Ball £25,255 Nyamache £29,777
Charity Golf Day £10,974 Nyamwanga ECD £2,416
Child Sponsorship £768 Busire ECD £4,016
Direct Project KIMMTA ECD £6,700
£8,000
Sponsorship
Football £1,800
General Donor &
£17,593
Company Partners
Direct Child Sponsorship £4,500
Other Events £2,921
Boo Kenya Organisation £4,261
Total Income: £65,511
UK Operations costs
£1,024
(bank fees & charges)
Total Kenya Related
£53,470
Expenditure
Total UK Event Related
£16,361
Expenditure
Total Expenditure £69,831
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THE BOO CHARITY

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YEAR 2024
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GET INVOLVED

Your continued support is crucial in enabling us to reach more children and communities in need. To contribute or volunteer, please visit our website www.boo-charity.org.uk or contact us at hello@boocharity.org

THE BOO CHARITY

YEAR 2024

CONCLUSION

Boo Charity's impact for year ending 30th June 2024 was made possible by the collective compassion and dedication of our supporters. As we move forward, we remain committed to our mission, striving to create a better future for those most in need. Thank you for being a part of our journey and for helping us write stories of hope and transformation.

Warm regards,

Russell Hicks

Founder & Trustee

THE BOO CHARITY

REGISTERED CHARITY NUMBER: 1100519

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REGISTERED CHARITY NUMBER: 1100519

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE BOO CHARITY

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

THE BOO CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Page
Trustees' Report 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11

THE BOO CHARITY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Boo Charity is established to raise funds for the support of under privileged and poverty stricken children in Africa We have established a working project in Nyamache. This is a college which has places for up to 120 young girls who are taught life skills to enable them to sustain life once they have been through a two year program of learning. We also support 800 pre-school and young children across our 3 Early Childhood Development (ECD) projects in Nyamwanga, Busire & Kibera.

ACHIEVEMENT AND PERFORMANCE

Achievement and performance

Boo Charity has made a huge impact in the lives of children in Kenya during the period, after a large increase of funds were seen compared to previous periods.

FINANCIAL REVIEW

Financial review

The financial position of Boo Charity at the year ended 30 June 2024 has seen changed compared to the previous year. The charity saw a small decrease in income whilst there was an increase in expenditure. This resulted in a deficit for the year in comparison to the surplus in the previous year.

Statement of disclosure of information to the accountants

The trustees of the charity who held office at the date of approval of these financial statements, as set out above, each confirm as far as we are aware, that:

There is no relevant information of which the charity's accountants are unaware; and

We have taken all steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant accounting information and to establish that the charity's accountants are aware of that information.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Trustees are appointed within the guidelines of our most recent Trust Deed. Trustees are only appointed based on their value, within terms of experience and/or skill that they are able to bring to the progression of our aims and objectives. Trustees are nominated and approved at the Trustees quarterly meetings.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1100519

Principal address

Unit 4 Nova Business Park Gore Road Industrial Estate New Milton Hampshire BH25 6SA

Page 1

THE BOO CHARITY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

Trustees

S White Chair L Squires Trustee J Gill Trustee J Kendall Trustee I Price R J Hicks Trustee D Cohen Chair (appointed 26.4.24)

Independent Examiner

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. J Gill - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BOO CHARITY

Independent examiner's report to the trustees of The Boo Charity

I report to the charity trustees on my examination of the accounts of The Boo Charity (the Trust) for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts 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.

Adrian Borg FCCA

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

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

Page 3

THE BOO CHARITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024
Unrestricted
Restricted
Total
fund
fund
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,594
4,968
22,562
Other trading activities
2
42,949
-
42,949
Total
60,543
4,968
65,511
EXPENDITURE ON
Raising funds
3
15,337
-
15,337
Charitable activities
Charitable Activites
48,502
4,968
53,470
Other
1,024
-
1,024
Total
64,863
4,968
69,831
NET INCOME/(EXPENDITURE)
(4,320)
-
(4,320)
RECONCILIATION OF FUNDS
Total funds brought forward
39,800
-
39,800
TOTAL FUNDS CARRIED FORWARD
35,480
-
35,480
2023
Total
funds
£
38,477
28,554
67,031
9,408
48,788
968
59,164
7,867
31,933
39,800

The notes form part of these financial statements

Page 4

THE BOO CHARITY

BALANCE SHEET 30 JUNE 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
5
766
-
Cash at bank
6
37,364
-
38,130
-
CREDITORS
Amounts falling due within one year
7
(2,650)
-
NET CURRENT ASSETS
35,480
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
35,480
-
NET ASSETS
35,480
-
FUNDS
8
Unrestricted funds
TOTAL FUNDS
2024
Total
funds
£
766
37,364
38,130
(2,650)
35,480
35,480
35,480
35,480
35,480
2023
Total
funds
£
-
40,000
40,000
(200)
39,800
39,800
39,800
39,800
39,800

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. J Gill - Trustee

The notes form part of these financial statements

Page 5

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution on the legacy being received.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by the volunteers.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 6

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

2. OTHER TRADING ACTIVITIES

Fundraising events
3.
RAISING FUNDS
Raising donations and legacies
Support costs
Investment management costs
Event costs
Aggregate amounts
2024
£
42,949
2024
£
3,140
2024
£
12,197
15,337
2023
£
28,554
2023
£
28,554
2023
£
1,456
2023
£
7,952
9,408

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments and accrued income
2024
£
400
366
766
2023
£
-
-
-

Page 7

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

6. CASH AT BANK

6. CASH AT BANK
2024 2023
Total Total
funds funds
£ £
Bank account 36,798 37,632
PayPal account 483 2,368
Stripe account 83 -
Total 37,364 40,000
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors - 200
Accruals and deferred income 2,650 -
2,650 200
8. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 39,800 (4,320) 35,480
TOTAL FUNDS 39,800 (4,320) 35,480
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 60,543 (64,863) (4,320)
Restricted funds
Restricted Fund 4,968 (4,968) -
TOTAL FUNDS 65,511 (69,831) (4,320)

Page 8

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£ £ £
Unrestricted funds
General fund 31,933 7,867 39,800
TOTAL FUNDS 31,933 7,867 39,800
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 62,663 (54,796) 7,867
Restricted funds
Restricted Fund 4,368 (4,368) -
TOTAL FUNDS 67,031 (59,164) 7,867
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.7.22 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 31,933 3,547 35,480
TOTAL FUNDS 31,933 3,547 35,480

Page 9

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 123,206 (119,659) 3,547
Restricted funds
Restricted Fund 9,336 (9,336) -
TOTAL FUNDS 132,542 (128,995) 3,547

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

Page 10

THE BOO CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations
18,362
Elisha
4,200
22,562
Other trading activities
Fundraising events
42,949
Total incoming resources
65,511
EXPENDITURE
Investment management costs
Event costs
12,197
Charitable activities
Kenya Projects
53,470
Support costs
Management
Advertising
2,125
Sundries
1,015
3,140
Finance
Bank charges
1,024
Total resources expended
69,831
Net (expenditure)/income
(4,320)
2023
£
34,877
3,600
38,477
28,554
67,031
7,952
48,788
1,456
-
1,456
968
59,164
7,867

This page does not form part of the statutory financial statements

Page 11

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Document ID 94c50000-0e43-1aaa-5401-08dd7cf54ec9 Document Bundle ID 6dd80000-2001-f65a-e4ff-08dd7cf5f277 Uploaded to FuseSign 2025-04-16 14:49 +00:00 FuseSign subscriber TGFP Initiator email lauren.smith@tgfp.co.uk Signed by Adrian Borg (adrian.borgpost@tgfp.co.uk), The Boo Charity (jgill@enhanced.co.uk) System finalisation 2025-04-17 08:29 +00:00 Verify URL https://app.fuse.work/fusesign/verify/94c50000-0e43-1aaa-5401-08dd7cf54ec9

Document Signers

Signer 1

Name Adrian Borg Email adrian.borgpost@tgfp.co.uk Mobile N/A IP Address/es 172.167.184.124 Signed on Pages 5 Verification Mode Unauthenticated Signer 2

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d06c0000-4810-0022-3151-08dc53e8078a_Signature
----- End of picture text -----

Name The Boo Charity Email jgill@enhanced.co.uk Mobile N/A IP Address/es 82.4.74.247 Signed on Pages 4, 7 Verification Mode Unauthenticated

----- Start of picture text -----
d0470000-bdc3-6045-df62-08dc83a7b82f_Signature
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REGISTERED CHARITY NUMBER: 1100519

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE BOO CHARITY

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

THE BOO CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Page
Trustees' Report 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11

THE BOO CHARITY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Boo Charity is established to raise funds for the support of under privileged and poverty stricken children in Africa We have established a working project in Nyamache. This is a college which has places for up to 120 young girls who are taught life skills to enable them to sustain life once they have been through a two year program of learning. We also support 800 pre-school and young children across our 3 Early Childhood Development (ECD) projects in Nyamwanga, Busire & Kibera.

ACHIEVEMENT AND PERFORMANCE

Achievement and performance

Boo Charity has made a huge impact in the lives of children in Kenya during the period, after a large increase of funds were seen compared to previous periods.

FINANCIAL REVIEW

Financial review

The financial position of Boo Charity at the year ended 30 June 2024 has seen changed compared to the previous year. The charity saw a small decrease in income whilst there was an increase in expenditure. This resulted in a deficit for the year in comparison to the surplus in the previous year.

Statement of disclosure of information to the accountants

The trustees of the charity who held office at the date of approval of these financial statements, as set out above, each confirm as far as we are aware, that:

There is no relevant information of which the charity's accountants are unaware; and

We have taken all steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant accounting information and to establish that the charity's accountants are aware of that information.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Trustees are appointed within the guidelines of our most recent Trust Deed. Trustees are only appointed based on their value, within terms of experience and/or skill that they are able to bring to the progression of our aims and objectives. Trustees are nominated and approved at the Trustees quarterly meetings.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1100519

Principal address

Unit 4 Nova Business Park Gore Road Industrial Estate New Milton Hampshire BH25 6SA

Page 1

THE BOO CHARITY

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

Trustees

S White Chair L Squires Trustee J Gill Trustee J Kendall Trustee I Price R J Hicks Trustee D Cohen Chair (appointed 26.4.24)

Independent Examiner

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. J Gill - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BOO CHARITY

Independent examiner's report to the trustees of The Boo Charity

I report to the charity trustees on my examination of the accounts of The Boo Charity (the Trust) for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts 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.

Adrian Borg FCCA

TGFP Chartered Accountants Fulford House Newbold Terrace Leamington Spa Warwickshire CV32 4EA

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

Page 3

THE BOO CHARITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024
Unrestricted
Restricted
Total
fund
fund
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,594
4,968
22,562
Other trading activities
2
42,949
-
42,949
Total
60,543
4,968
65,511
EXPENDITURE ON
Raising funds
3
15,337
-
15,337
Charitable activities
Charitable Activites
48,502
4,968
53,470
Other
1,024
-
1,024
Total
64,863
4,968
69,831
NET INCOME/(EXPENDITURE)
(4,320)
-
(4,320)
RECONCILIATION OF FUNDS
Total funds brought forward
39,800
-
39,800
TOTAL FUNDS CARRIED FORWARD
35,480
-
35,480
2023
Total
funds
£
38,477
28,554
67,031
9,408
48,788
968
59,164
7,867
31,933
39,800

The notes form part of these financial statements

Page 4

THE BOO CHARITY

BALANCE SHEET 30 JUNE 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
5
766
-
Cash at bank
6
37,364
-
38,130
-
CREDITORS
Amounts falling due within one year
7
(2,650)
-
NET CURRENT ASSETS
35,480
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
35,480
-
NET ASSETS
35,480
-
FUNDS
8
Unrestricted funds
TOTAL FUNDS
2024
Total
funds
£
766
37,364
38,130
(2,650)
35,480
35,480
35,480
35,480
35,480
2023
Total
funds
£
-
40,000
40,000
(200)
39,800
39,800
39,800
39,800
39,800

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. J Gill - Trustee

The notes form part of these financial statements

Page 5

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution on the legacy being received.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by the volunteers.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 6

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

2. OTHER TRADING ACTIVITIES

Fundraising events
3.
RAISING FUNDS
Raising donations and legacies
Support costs
Investment management costs
Event costs
Aggregate amounts
2024
£
42,949
2024
£
3,140
2024
£
12,197
15,337
2023
£
28,554
2023
£
28,554
2023
£
1,456
2023
£
7,952
9,408

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments and accrued income
2024
£
400
366
766
2023
£
-
-
-

Page 7

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

6. CASH AT BANK

6. CASH AT BANK
2024 2023
Total Total
funds funds
£ £
Bank account 36,798 37,632
PayPal account 483 2,368
Stripe account 83 -
Total 37,364 40,000
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors - 200
Accruals and deferred income 2,650 -
2,650 200
8. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 39,800 (4,320) 35,480
TOTAL FUNDS 39,800 (4,320) 35,480
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 60,543 (64,863) (4,320)
Restricted funds
Restricted Fund 4,968 (4,968) -
TOTAL FUNDS 65,511 (69,831) (4,320)

Page 8

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£ £ £
Unrestricted funds
General fund 31,933 7,867 39,800
TOTAL FUNDS 31,933 7,867 39,800
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 62,663 (54,796) 7,867
Restricted funds
Restricted Fund 4,368 (4,368) -
TOTAL FUNDS 67,031 (59,164) 7,867
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.7.22 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 31,933 3,547 35,480
TOTAL FUNDS 31,933 3,547 35,480

Page 9

continued...

THE BOO CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 123,206 (119,659) 3,547
Restricted funds
Restricted Fund 9,336 (9,336) -
TOTAL FUNDS 132,542 (128,995) 3,547

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.

Page 10

THE BOO CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024

2024
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations
18,362
Elisha
4,200
22,562
Other trading activities
Fundraising events
42,949
Total incoming resources
65,511
EXPENDITURE
Investment management costs
Event costs
12,197
Charitable activities
Kenya Projects
53,470
Support costs
Management
Advertising
2,125
Sundries
1,015
3,140
Finance
Bank charges
1,024
Total resources expended
69,831
Net (expenditure)/income
(4,320)
2023
£
34,877
3,600
38,477
28,554
67,031
7,952
48,788
1,456
-
1,456
968
59,164
7,867

This page does not form part of the statutory financial statements

Page 11

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Document ID 94c50000-0e43-1aaa-5401-08dd7cf54ec9 Document Bundle ID 6dd80000-2001-f65a-e4ff-08dd7cf5f277 Uploaded to FuseSign 2025-04-16 14:49 +00:00 FuseSign subscriber TGFP Initiator email lauren.smith@tgfp.co.uk Signed by Adrian Borg (adrian.borgpost@tgfp.co.uk), The Boo Charity (jgill@enhanced.co.uk) System finalisation 2025-04-17 08:29 +00:00 Verify URL https://app.fuse.work/fusesign/verify/94c50000-0e43-1aaa-5401-08dd7cf54ec9

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Name The Boo Charity Email jgill@enhanced.co.uk Mobile N/A IP Address/es 82.4.74.247 Signed on Pages 4, 7 Verification Mode Unauthenticated

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