THE BOO CHARITY REGISTERED CHARITY NUMBER: 1100519 # **ANNUAL CHARITY REPORT 2025** 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 CHAIR** Welcome to our annual report for The Boo Charity, showcasing the remarkable achievements and impact made during this period. The sustainability of our charity has only been possible through the incredible voluntary support in the UK, our dedicated partners in Kenya, and our generous donors. Together, we raised a total income of £128,623 through the Boo Charity Ball, Charity Golf Day, Silent Disco, child sponsorships, corporate partnerships, and Rotary support - all enabling meaningful and lasting change for those most in need. We would like to give special recognition to Bournemouth North Rotary Club, whose generous funding through the Marjorie Gorman Fund enabled the complete rebuild of the KIMMTA educational centre (completed in 2026). Along with the support of Norco Composites & GRP, to secure a permanent piece of land for the Nyamache Life Skills Centre shamba. ## **DEBBIE COHEN** CHAIR & TRUSTEE ## THE BOO CHARITY **----- Start of picture text -----**
YEAR 2025
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## **MISSION AND VISION** The Boo Charity is dedicated to improving the lives of underprivileged children living in poverty in Kenya. Our mission is to fund projects that 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 2025 ## **ACHIEVEMENTS IN 2024/25 1. NYAMACHE – “LIFE SKILLS”- PROJECT** Nyamache Life Skills Centre is wholly owned by Boo Charity Kenya and fully funded by The Boo Charity UK. This project is located in rural western Kenya and delivers vocational and life skills training in dressmaking & tailoring, hairdressing & beauty, welding & fabrication, business & IT, and agriculture. We continue to fund all aspects of the centre, including teachers, materials, utilities, food and learning resources. Training is delivered in line with Kenyan governmentrecognised certification standards, equipping students with qualifications to support employment or entrepreneurship. THE BOO CHARITY YEAR 2025 This year has seen a continued focus on sustainability and local ownership. The centre’s shamba provides food for daily student lunches while generating additional income through the sale of surplus produce. Towards the end of this financial period, we secured funding from Bournemouth North Rotary and commited funded from Norco Composites & GRP to secure a large shamba, rather than relying on renting. This was secured in the summer of 2025, with the first plantation happening towards the end of 2025. Alumni engagement has also grown, with former students returning to deliver mentorship and share skills free of charge. Income-generating activities (IGAs) and school savings have funded key improvements, including a new perimeter fence installed in February 2025 to enhance site security, and the tiling of the computer lab and welding theory classrooms in April 2025, improving the learning environment. In November 2024, 85 students graduated across all courses, with larger cohorts expected in 2025 as two-year programmes complete. The initial enrolment for 2025 was at 104 students, demonstrating steady demand across all disciplines. Nyamache continues to demonstrate a sustainable, skills-led model - equipping young people with practical tools to build independent livelihoods and support their communities. Total funds towards this project for the period amounted to £42,306 THE BOO CHARITY YEAR 2025 ## **2. NYAMWANGA & BUSIRE – “EARLY CHILDHOOD DEVELOPMENT” PROJECTS** Nyamwanga and Busire are two rural, state-funded primary schools located in western Kenya. Both operate in highly impoverished areas where access to consistent nutrition and early years education remains a challenge. At both schools, we continue to support early childhood development (ECD) by funding daily school meals, alongside contributing to cooks’ wages and essential provisions. We consistently see that access to a reliable food source is critical - without it, children struggle with attendance, concentration and overall development. In 2025, our support is reaching 379 children across both schools (187 at Busire and 192 at Nyamwanga), compared to 555 children in 2024. This change reflects a shift in school intake and attendance levels. Total funds towards this project for the period amounted to £8,640 THE BOO CHARITY YEAR 2025 ## **3. KIBERA KIMMTA - “EARLY CHILDHOOD DEVELOPMENT” PROJECT** Located in the heart of Kibera, Nairobi, KIMMTA supports vulnerable children within one of the world’s largest informal settlements. Our focus remains on early childhood education and ongoing youth support. Our funding continues to support 75 pre-schoolers with daily school lunches, as well as subsidising teaching staff, learning materials and running costs to keep the centre going. Due to our ongoing support, the centre can provide a safe, well-lit environment for over 300 teenagers in the after-school program and mentorship. A significant milestone this year was the rebuild of the KIMMTA learning hub, made possible through funding from Bournemouth North Rotary. Whilst funding was received in this period, construction didn’t begin in October 2025 and was completed in early 2026, creating a safer, more effective space for education and community programmes. Total funds towards this project for the period amounted to £5,040 THE BOO CHARITY YEAR 2025 ## **4. KIBERA KIMMTA - “FOOTBALL PROJECT”** Sport remains a key tool for engagement, mentorship and community cohesion at KIMMTA. In April 2025, funding raised through the Boo Ball, supported by Groveley Precision Engineering Limited, enabled the delivery of a six-day football tournament during the school holidays. The tournament engaged 31 teams and approximately 500–600 players, across Under-13 and Under-15 boys’ and Under-15 girls’ teams. The tournament spanned 6 days 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 **----- Start of picture text -----**
YEAR 2025
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NYAMWANGA &
BUSIRE ECDS
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**NYAMACHE LIFE SKILLS CENTRE KIMMTA ECD & FOOTBALL** ## **OUR PROJECTS** We have 5 projects in Kenya: - **Nyamache Life Skills Centre:** fully funded by The Boo Charity, providing 5 training courses to 104 students **Nyamwanga ECD:** funding the education & feeding program for almost 192 4-7-year-olds in rural remote Kenya **Busire ECD:** funding the education & feeding program for 187 4-7-year-olds in rural remote Kenya - **KIMMTA ECD:** funding the education & feeding program for 75 5-7 year-olds in the heart of Kibera, Africa’s biggest slum **KIMMTA Football:** empowering young people through education and sport, with over 600 students involved in our annual tournament. THE BOO CHARITY **----- Start of picture text -----**
YEAR 2025
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## **ACKNOWLEDGMENTS** We extend our heartfelt gratitude to all the donors, sponsors, volunteers, and partners who made our work possible in 2024/25. 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 2025 ## **FINANCIAL SUMMARY** **----- Start of picture text -----**
Income Amount Expenditure Amount
Fundraising Nyamwanga ECD £4,320
£110,889
activities
Busire ECD £4,320
Donations &
£17,734
legacies
KIMMTA ECD £5,040
Total Income: £128,623
KIMMTA Football
£1,800
Tournament
Nyamache Life Skills
£42,306
Centre
Other Kenyan
£4,824
operational costs
Total Kenya Related
£62,610
Expenditure
Total UK Event Related
£17,984
Expenditure
Total Expenditure £80,594
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THE BOO CHARITY **----- Start of picture text -----**
YEAR 2025
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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 2025 ## **CONCLUSION** The Boo Charity's impact for year ending 30th June 2025 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, Debbie Cohen Chair & Trustee THE BOO CHARITY REGISTERED CHARITY NUMBER: 1100519 ## **STAY UP TO DATE** ## **FOLLOW US** @The Boo Charity @theboocharity @theboocharitykenya @theboocharity **REGISTERED CHARITY NUMBER: 1100519** ## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 JUNE 2025** ## **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 2025** |||**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 2025** The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. 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** The 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. ## **ACHIEVEMENTS 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 2025 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. We also received a large donation to rebuild the facilities in Kibera and provide a new education centre, This project will run from June - December 2025. ## **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 2025** ## **Trustees** S White Chair J Gill Trustee R J Hicks Trustee D Cohen Chair ## **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: 941F0000-231A-4A4D-9CB4-08DE8BEC805F ................................................................. 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 2025. ## **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 3. 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 2025** |**2025**
Unrestricted
Restricted
**Total**
fund
fund
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**12,848**
**4,886**
**17,734**
Other trading activities
2
**50,889**
**60,000**
**110,889**
**Total**
**63,737**
**64,886**
**128,623**
**EXPENDITURE ON**
Raising funds
3
**17,984**
**-**
**17,984**
**Charitable activities**
Charitable Activites
**56,644**
**5,966**
**62,610**
Other
**-**
**-**
**-**
**Total**
**74,628**
**5,966**
**80,594**
**NET INCOME/(EXPENDITURE)**
**(10,891)**
**58,920**
**48,029**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**35,480**
**-**
**35,480**
**TOTAL FUNDS CARRIED FORWARD**
**24,589**
**58,920**
**83,509**|2024
Total
funds
£
22,562
42,949
65,511
15,337
53,470
1,024
69,831
(4,320)
39,800
35,480| |---|---| The notes form part of these financial statements Page 4 ## **THE BOO CHARITY** ## **BALANCE SHEET 30 JUNE 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Debtors
5
**12,184**
**-**
Cash at bank
6
**20,731**
**58,920**
**32,915**
**58,920**
**CREDITORS**
Amounts falling due within one year
7
**(8,326)**
**-**
**NET CURRENT ASSETS**
**24,589**
**58,920**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**24,589**
**58,920**
**NET ASSETS**
**24,589**
**58,920**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**12,184**
**79,651**
**91,835**
**(8,326)**
**83,509**
**83,509**
**83,509**
**24,589**
**58,920**
**83,509**|2024
Total
funds
£
766
37,364
38,130
(2,650)
35,480
35,480
35,480
35,480
-
35,480| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 941F0000-231A-4A4D-9CFE-08DE8BEC805F ~~............~~ ................................. 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 2025** ## **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 2025** ## **2. OTHER TRADING ACTIVITIES** |**2.**
**OTHER TRADING ACTIVITIES**||||| |---|---|---|---|---| |Fundraising events
**3.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**Investment management costs**
Event costs
Aggregate amounts|**2025**
**£**
**110,889**
**2025**
**£**
**3,000**
**2025**
**£**
**14,984**
**17,984**||2024
£
42,949|| ||||2024
£
3,140
2024
£
12,197|2024
£
3,140| ||||15,337|| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Prepayments and accrued income|**2025**
**£**
**9,944**
**2,240**
**12,184**|2024
£
400
366| |---|---|---| |||766| Page 7 continued... ## **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **6. CASH AT BANK** |General
Restricted
fund
Fund
£
£
Bank account
20,502
58,920
PayPal account
229
-
Stripe account
-
-
Total
20,731
58,920
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Accruals and deferred income
**8.**
**MOVEMENT IN FUNDS**
At 1.7.24
£
**Unrestricted funds**
General fund
**35,480**
**Restricted funds**
Restricted Fund
**-**
**TOTAL FUNDS**
**35,480**
Net movement in funds, included in the above are as follows:
Incoming

resources
£
**Unrestricted funds**
General fund
**63,737**
**Restricted funds**
Restricted Fund
**64,886**
**TOTAL FUNDS**
**128,623**|**2025**
2024
Total
Total
funds
funds
**£**
£
**79,422**
36,798
**229**
483
**-**
83
**79,651**
37,364
**2025**
2024
**£**
£
**5,879**
-
**2,447**
2,650
**8,326**
2,650
Net
movement
At
in funds
30.6.25
£
£
**(10,891)**
**24,589**
**58,920**
**58,920**
**48,029**
**83,509**
Resources
Movement
expended
in funds
£
£
**(74,628)**
**(10,891)**
**(5,966)**
**58,920**
**(80,594)**
**48,029**| |---|---| Page 8 continued... ## **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for 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| |Comparative 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)| |A current year 12 months and prior year 12 months combined position is as||follows:|| |||Net|| |||movement|At| ||At 1.7.23|in funds|30.6.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|39,800|(15,211)|24,589| |**Restricted funds**|||| |Restricted Fund|-|58,920|58,920| |**TOTAL FUNDS**|39,800|43,709|83,509| Page 9 continued... **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **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: |**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**|Incoming
resources
£
124,280
69,854
194,134|Resources
Movement
expended
in funds
£
£
(139,491)
(15,211)
(10,934)
58,920
(150,425)
43,709| |---|---|---| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 June 2025. Page 10 ## **THE BOO CHARITY** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Elisha
**Other trading activities**
Fundraising events
**Total incoming resources**
**EXPENDITURE**
**Investment management costs**
Event costs
**Charitable activities**
Kenya Projects
Kimta Projects
**Support costs**
**Management**
Advertising
Sundries
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income/(expenditure)**|2025
£
**13,534**
**4,200**
**17,734**
**110,889**
**128,623**
**14,984**
**59,622**
**1,080**
**60,702**
**3,000**
**526**
**3,526**
**632**
**750**
**80,594**
**48,029**|2024
£
18,362
4,200
22,562
42,949
65,511
12,197
53,470
-
53,470
2,125
1,015
3,140
1,024
-
69,831
(4,320)| |---|---|---| This page does not form part of the statutory financial statements Page 11 Document electronically signed www.fusesign.com ## Document Details |Document ID|204f0000-fc8f-02ca-5dd9-08de8bec517d| |---|---| |Document bundle ID|941f0000-231a-4a4d-6652-08de8bec806a| |Uploaded to FuseSign|2026-03-27 10:35 +00:00| |FuseSign subscriber|TGFP| |Initiator email|katie.barnett@tgfp.co.uk| |Document completed|2026-03-27 14:53 +00:00| ## Document Signers |Name|The Boo Charity| |---|---| |Email|jgill@enhanced.co.uk| |Mobile|Not Provided| |IP Address/es|104.28.89.22| |Signed on Pages|4, 7| |Verification Mode|No 2FA| ## Document Audit Log |Date|User|Transaction| |---|---|---| |2026-03-27 10:35 +00:00|katie.barnett@tgfp.co.uk|Document Bundle Created by Katie Barnett| |||(katie.barnett@tgfp.co.uk)| |2026-03-27 10:35 +00:00|System|Access link: sending email to: adrian.borgpost@tgfp.co.uk. (2| |||Documents - 1 Signing Action).| |2026-03-27 10:35 +00:00|System|Access link: sending email to: amanda.abela@tgfp.co.uk. (2| |||Documents - 0 Signing Actions).| |2026-03-27 11:59 +00:00|System|Progressing bundle to signing group 2| |2026-03-27 11:59 +00:00|System|Access link: sending email to: jgill@enhanced.co.uk. (2 Documents -| |||1 Signing Action).| |2026-03-27 14:52 +00:00|The Boo Charity|Customer verified by unique URL sent via Email (no 2FA)| |2026-03-27 14:52 +00:00|The Boo Charity|Link opened from IP 104.28.89.22| |2026-03-27 14:52 +00:00|The Boo Charity|Customer verified by unique URL sent via Email (no 2FA)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts - on page 4 (SignatureID: 941f0000-| |||231a-4a4d-9cb4-08de8bec805f, SignatureType: SignedByName)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts - on page 7 (SignatureID: 941f0000-| |||231a-4a4d-9cfe-08de8bec805f, SignatureType: SignedByName)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts (SignatureType: SignedByName)| |Document electronically signed by FuseSign||| |Document ID: 204f0000-fc8f-02ca-5dd9-08de8bec517d||| The Boo Charity has completed bundle 941f0000-231a-4a4d-665208de8bec806a The Boo Charity 2026-03-27 14:53 +00:00 ## More Information For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com. To verify your document, visit: https://app.fuse.work/fusesign/verify/204f0000-fc8f-02ca-5dd9-08de8bec517d Document electronically signed by FuseSign Document ID: 204f0000-fc8f-02ca-5dd9-08de8bec517d **REGISTERED CHARITY NUMBER: 1100519** ## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 JUNE 2025** ## **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 2025** |||**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 2025** The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. 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** The 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. ## **ACHIEVEMENTS 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 2025 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. We also received a large donation to rebuild the facilities in Kibera and provide a new education centre, This project will run from June - December 2025. ## **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 2025** ## **Trustees** S White Chair J Gill Trustee R J Hicks Trustee D Cohen Chair ## **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: 941F0000-231A-4A4D-9CB4-08DE8BEC805F ................................................................. 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 2025. ## **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 3. 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 2025** |**2025**
Unrestricted
Restricted
**Total**
fund
fund
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**12,848**
**4,886**
**17,734**
Other trading activities
2
**50,889**
**60,000**
**110,889**
**Total**
**63,737**
**64,886**
**128,623**
**EXPENDITURE ON**
Raising funds
3
**17,984**
**-**
**17,984**
**Charitable activities**
Charitable Activites
**56,644**
**5,966**
**62,610**
Other
**-**
**-**
**-**
**Total**
**74,628**
**5,966**
**80,594**
**NET INCOME/(EXPENDITURE)**
**(10,891)**
**58,920**
**48,029**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**35,480**
**-**
**35,480**
**TOTAL FUNDS CARRIED FORWARD**
**24,589**
**58,920**
**83,509**|2024
Total
funds
£
22,562
42,949
65,511
15,337
53,470
1,024
69,831
(4,320)
39,800
35,480| |---|---| The notes form part of these financial statements Page 4 ## **THE BOO CHARITY** ## **BALANCE SHEET 30 JUNE 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Debtors
5
**12,184**
**-**
Cash at bank
6
**20,731**
**58,920**
**32,915**
**58,920**
**CREDITORS**
Amounts falling due within one year
7
**(8,326)**
**-**
**NET CURRENT ASSETS**
**24,589**
**58,920**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**24,589**
**58,920**
**NET ASSETS**
**24,589**
**58,920**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**12,184**
**79,651**
**91,835**
**(8,326)**
**83,509**
**83,509**
**83,509**
**24,589**
**58,920**
**83,509**|2024
Total
funds
£
766
37,364
38,130
(2,650)
35,480
35,480
35,480
35,480
-
35,480| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 941F0000-231A-4A4D-9CFE-08DE8BEC805F ~~............~~ ................................. 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 2025** ## **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 2025** ## **2. OTHER TRADING ACTIVITIES** |**2.**
**OTHER TRADING ACTIVITIES**||||| |---|---|---|---|---| |Fundraising events
**3.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**Investment management costs**
Event costs
Aggregate amounts|**2025**
**£**
**110,889**
**2025**
**£**
**3,000**
**2025**
**£**
**14,984**
**17,984**||2024
£
42,949|| ||||2024
£
3,140
2024
£
12,197|2024
£
3,140| ||||15,337|| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Prepayments and accrued income|**2025**
**£**
**9,944**
**2,240**
**12,184**|2024
£
400
366| |---|---|---| |||766| Page 7 continued... ## **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **6. CASH AT BANK** |General
Restricted
fund
Fund
£
£
Bank account
20,502
58,920
PayPal account
229
-
Stripe account
-
-
Total
20,731
58,920
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Accruals and deferred income
**8.**
**MOVEMENT IN FUNDS**
At 1.7.24
£
**Unrestricted funds**
General fund
**35,480**
**Restricted funds**
Restricted Fund
**-**
**TOTAL FUNDS**
**35,480**
Net movement in funds, included in the above are as follows:
Incoming

resources
£
**Unrestricted funds**
General fund
**63,737**
**Restricted funds**
Restricted Fund
**64,886**
**TOTAL FUNDS**
**128,623**|**2025**
2024
Total
Total
funds
funds
**£**
£
**79,422**
36,798
**229**
483
**-**
83
**79,651**
37,364
**2025**
2024
**£**
£
**5,879**
-
**2,447**
2,650
**8,326**
2,650
Net
movement
At
in funds
30.6.25
£
£
**(10,891)**
**24,589**
**58,920**
**58,920**
**48,029**
**83,509**
Resources
Movement
expended
in funds
£
£
**(74,628)**
**(10,891)**
**(5,966)**
**58,920**
**(80,594)**
**48,029**| |---|---| Page 8 continued... ## **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for 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| |Comparative 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)| |A current year 12 months and prior year 12 months combined position is as||follows:|| |||Net|| |||movement|At| ||At 1.7.23|in funds|30.6.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|39,800|(15,211)|24,589| |**Restricted funds**|||| |Restricted Fund|-|58,920|58,920| |**TOTAL FUNDS**|39,800|43,709|83,509| Page 9 continued... **THE BOO CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **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: |**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**|Incoming
resources
£
124,280
69,854
194,134|Resources
Movement
expended
in funds
£
£
(139,491)
(15,211)
(10,934)
58,920
(150,425)
43,709| |---|---|---| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 June 2025. Page 10 ## **THE BOO CHARITY** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Elisha
**Other trading activities**
Fundraising events
**Total incoming resources**
**EXPENDITURE**
**Investment management costs**
Event costs
**Charitable activities**
Kenya Projects
Kimta Projects
**Support costs**
**Management**
Advertising
Sundries
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income/(expenditure)**|2025
£
**13,534**
**4,200**
**17,734**
**110,889**
**128,623**
**14,984**
**59,622**
**1,080**
**60,702**
**3,000**
**526**
**3,526**
**632**
**750**
**80,594**
**48,029**|2024
£
18,362
4,200
22,562
42,949
65,511
12,197
53,470
-
53,470
2,125
1,015
3,140
1,024
-
69,831
(4,320)| |---|---|---| This page does not form part of the statutory financial statements Page 11 Document electronically signed www.fusesign.com ## Document Details |Document ID|204f0000-fc8f-02ca-5dd9-08de8bec517d| |---|---| |Document bundle ID|941f0000-231a-4a4d-6652-08de8bec806a| |Uploaded to FuseSign|2026-03-27 10:35 +00:00| |FuseSign subscriber|TGFP| |Initiator email|katie.barnett@tgfp.co.uk| |Document completed|2026-03-27 14:53 +00:00| ## Document Signers |Name|The Boo Charity| |---|---| |Email|jgill@enhanced.co.uk| |Mobile|Not Provided| |IP Address/es|104.28.89.22| |Signed on Pages|4, 7| |Verification Mode|No 2FA| ## Document Audit Log |Date|User|Transaction| |---|---|---| |2026-03-27 10:35 +00:00|katie.barnett@tgfp.co.uk|Document Bundle Created by Katie Barnett| |||(katie.barnett@tgfp.co.uk)| |2026-03-27 10:35 +00:00|System|Access link: sending email to: adrian.borgpost@tgfp.co.uk. (2| |||Documents - 1 Signing Action).| |2026-03-27 10:35 +00:00|System|Access link: sending email to: amanda.abela@tgfp.co.uk. (2| |||Documents - 0 Signing Actions).| |2026-03-27 11:59 +00:00|System|Progressing bundle to signing group 2| |2026-03-27 11:59 +00:00|System|Access link: sending email to: jgill@enhanced.co.uk. (2 Documents -| |||1 Signing Action).| |2026-03-27 14:52 +00:00|The Boo Charity|Customer verified by unique URL sent via Email (no 2FA)| |2026-03-27 14:52 +00:00|The Boo Charity|Link opened from IP 104.28.89.22| |2026-03-27 14:52 +00:00|The Boo Charity|Customer verified by unique URL sent via Email (no 2FA)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts - on page 4 (SignatureID: 941f0000-| |||231a-4a4d-9cb4-08de8bec805f, SignatureType: SignedByName)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts - on page 7 (SignatureID: 941f0000-| |||231a-4a4d-9cfe-08de8bec805f, SignatureType: SignedByName)| |2026-03-27 14:53 +00:00|The Boo Charity|Document Signed: Accounts (SignatureType: SignedByName)| |Document electronically signed by FuseSign||| |Document ID: 204f0000-fc8f-02ca-5dd9-08de8bec517d||| The Boo Charity has completed bundle 941f0000-231a-4a4d-665208de8bec806a The Boo Charity 2026-03-27 14:53 +00:00 ## More Information For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com. To verify your document, visit: https://app.fuse.work/fusesign/verify/204f0000-fc8f-02ca-5dd9-08de8bec517d Document electronically signed by FuseSign Document ID: 204f0000-fc8f-02ca-5dd9-08de8bec517d