Registered charity number 1101120
Bala Children's Centre Kenya
## Report and Accounts
31 March 2022
## **Bala Children's Centre Kenya Report and accounts Contents**
||**Page**|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Satements|6|
## **Bala Children's Centre Kenya**
## **Report of the Trustees**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in 2005.
## **Reference and Administrative Details**
Registered Charity Number 1101120
Principal Address Orchard House Bagbury Lane Restrop Purton Wiltshire SN5 4LX
Trustees Dorian Ferdinando (Chairman) Maura Ferdinando Paul Hargreaves
Treasurer Paul Hargreaves
Independent Examiner Fiona Fraser
Bankers Lloyds TSB
## **Structure, Governance and Management**
Trust Deed
The trust deed lays down the objectives of the charity which can be summarised as the furtherance of the Christian religion, the relief of poverty and distress and the advancement of the education of children. Specific mention is made of the support of orphanages and places of refuge for children. These objectives to be pursued in the U.K. elsewhere in the world and in particularly in Africa.
Seeking to follow these objectives the trustees have for many years financed the work of Bala Mercy Children's Centre (The Centre) which is based in western Kenya, near Homa Bay, and is registered N.G.O. in Kenya,
1
## **Bala Children's Centre Kenya Report of the Trustees**
## **Achievement and Performance**
As per the previous year, fund-raising during a year when Covid was dominant proved challenging as monies raised remained similar to the previous year. This has an impact on both fund-raising events and also on generosity on donations, but we expect both these amounts to be much higher in the following year. That said the monthly standing order donations have continued to decline and we remain more reliant on one-off donations from trusts, individuals and our business partner, Cotswold Fayre Ltd. Cotswold Fayre donated £10,000 in March 2022 which went towards a new admin building which is required to replace the previous building which was completely destroyed by a storm in late 2021.
Covid continued to have an impact on teaching at Bala Children's Centre, but the children were able to attend school for the period of this report. We previously reported that the secondary school was to be wound down, and this was indeed the plan, but the needs for good education for secondary pupils is not being fulfilled at other schools, so the secondary school, known as Downe House , is to continue for the tine being. Most of the students at Downe House are boarders as they are form other areas of Kenya, and some of the girls in residence are there because they have run away from villages where the appalling practice of female genital mutilation (FGM) still takes place.
The ongoing challenges of travelling during Covid meant that again no visits were able to take place in the year pertaining to this report, but a visit was planned by Paul Hargreaves (Trustee) for the Summer of 2022. As with all other years all funds raised, excluding banking, fundraising and accounting fees, have gone towards the running costs and capital costs of the centre. As trustees we are very grateful for the support of the wider committee, so thank you to Warren, Nicky, Claire and Elliot.
## **Financial Review**
The total incoming resources for the year amounted to £52,546 (2021 - £53,898). Expenditure in the year amounted to £55,075 (2021 - £59,296). This brought the deficit for year to £2,529 (2021 Deficit £5,398).
## **Statement of Trustees Responsibilities**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Standards 102 'The Financial Reporting standard applicable in the United Kingdom and the Republic of Ireland'.
The law applicable to charities in England and Wales, The Charities Act 2011, Charity (Accounts and Reports) regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements each financial year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently, Observe the methods and principles in the Charity SORP,
Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business
2
## **Bala Children's Centre Kenya Report of the Trustees**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable staps for the prevention and detection of fraud and other irregularities.
Approved by the order of the board of trustees on 23 December 2022 and signed on its behalf by:
## RDFerdinando
RDFerdinando (Dec 30, 2022 18:44 GMT)
Dorian Ferdinando Chairman
3
**Bala Children's Centre Kenya Accountants' Report**
## **Independent Examiner's Report to the Trustees of Bala Children's Centre Kenya**
I report on the accounts for the year ended 31 March 2022 set out on pages 4 to 7
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 20
- to follow the procedures laid down in the General (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to m
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fiona Fraser
Fraser + Accountants 3 Barossa Place Perth PH1 5HG
4
## **Bala Children's Centre Kenya Profit and Loss Account for the year ended 31 March 2022**
|**INCOMING RESOURCES**
Voluntary income
Activities for generating income
Investment income
TOTAL INCOMING RESOURCES
**RESOURCES EXPENDED**
Activities relating to the charity's objects
Grants to Bala Mercy Children's Centre
Just Giving facility
Fundraising consultancy
Finance
Bank charges
Governance costs
Accountancy
Excess expenditure over income
Balance of brought forward 1 April 2021
Balances carried forward 31 March 2022|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**2022**
45,629
45,629
6,917
6,917
-
52,546
-
52,546
53,700
53,700
216
216
580
580
444
444
135
135
55,075
-
55,075
(2,529)
-
(2,529)
4,390
4,390
-
1,861
-
1,861|**2021**
46,678
7,220
-|
|---|---|---|
|||53,898
58,204
216
254
487
135|
|||59,296|
|||(5,398)
9,788
-
4,390|
5
**Bala Children's Centre Kenya Registered number:** 1101120 **Balance Sheet as at 31 March 2022**
|**Notes**
**Current assets**
Debtors
4
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**#NAME?**
**Net Assets**
**Funds**
Unrestricted funds
Restricted funds
**Shareholders' funds**|**2022**
**£**
-
2,246
2,246
(385)
1,861
1,861
1,861
-
1,861|**2021**
**£**
3,045
1,595
4,640
(250)
4,390
4,390
4,390
-
4,390|**2021**
**£**
3,045
1,595
4,640
(250)
4,390
4,390
4,390
-
4,390|
|---|---|---|---|
|||||
||||4,390|
||||4,390
-|
||||4,390|
The financial statements were approved by the Board of Trustees on 23rd December 2022 and were signed on its behalf by:
## RDFerdinando
RDFerdinando (Dec 30, 2022 18:44 GMT)
Dorian Ferdinando - Trustee
6
**Bala Children's Centre Kenya Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## _**Incoming resources**_
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## _**Resources expended**_
Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs 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 the 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.
|**2**
**Activities for generating funds**
Events and fundraising|**2022**
**£**
6,917
6,917|**2021**
**£**
7,220|
|---|---|---|
|||7,220|
## **3 Trustees' remuneration and benefits**
There were no trustee's remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021
|**4**
**Debtors**
Other debtors|**2022**
**2021**
**£**
**£**
-
3,045|
|---|---|
7
## **Bala Children's Centre Kenya Notes to the Accounts for the year ended 31 March 2022**
|**5**
**Creditors: amounts falling due within one year**
Accruals
**6**
**Movement in funds**
**B/fwd**
**£**
Unrestricted funds
General funds
4,390
4,390|**Net**
**movement**
**in funds**
**£**
(2,529)
(2,529)|**2022**
**£**
385
**Transfer**
**between**
**funds**
**£**
-
-|**2021**
**£**
250|
|---|---|---|---|
||||**C/fwd**
**£**
1,861|
||||1,861|
8
Registered charity number 1101120
Bala Children's Centre Kenya
## Report and Accounts
31 March 2022
## **Bala Children's Centre Kenya Report and accounts Contents**
||**Page**|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Satements|6|
## **Bala Children's Centre Kenya**
## **Report of the Trustees**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in 2005.
## **Reference and Administrative Details**
Registered Charity Number 1101120
Principal Address Orchard House Bagbury Lane Restrop Purton Wiltshire SN5 4LX
Trustees Dorian Ferdinando (Chairman) Maura Ferdinando Paul Hargreaves
Treasurer Paul Hargreaves
Independent Examiner Fiona Fraser
Bankers Lloyds TSB
## **Structure, Governance and Management**
Trust Deed
The trust deed lays down the objectives of the charity which can be summarised as the furtherance of the Christian religion, the relief of poverty and distress and the advancement of the education of children. Specific mention is made of the support of orphanages and places of refuge for children. These objectives to be pursued in the U.K. elsewhere in the world and in particularly in Africa.
Seeking to follow these objectives the trustees have for many years financed the work of Bala Mercy Children's Centre (The Centre) which is based in western Kenya, near Homa Bay, and is registered N.G.O. in Kenya,
1
## **Bala Children's Centre Kenya Report of the Trustees**
## **Achievement and Performance**
As per the previous year, fund-raising during a year when Covid was dominant proved challenging as monies raised remained similar to the previous year. This has an impact on both fund-raising events and also on generosity on donations, but we expect both these amounts to be much higher in the following year. That said the monthly standing order donations have continued to decline and we remain more reliant on one-off donations from trusts, individuals and our business partner, Cotswold Fayre Ltd. Cotswold Fayre donated £10,000 in March 2022 which went towards a new admin building which is required to replace the previous building which was completely destroyed by a storm in late 2021.
Covid continued to have an impact on teaching at Bala Children's Centre, but the children were able to attend school for the period of this report. We previously reported that the secondary school was to be wound down, and this was indeed the plan, but the needs for good education for secondary pupils is not being fulfilled at other schools, so the secondary school, known as Downe House , is to continue for the tine being. Most of the students at Downe House are boarders as they are form other areas of Kenya, and some of the girls in residence are there because they have run away from villages where the appalling practice of female genital mutilation (FGM) still takes place.
The ongoing challenges of travelling during Covid meant that again no visits were able to take place in the year pertaining to this report, but a visit was planned by Paul Hargreaves (Trustee) for the Summer of 2022. As with all other years all funds raised, excluding banking, fundraising and accounting fees, have gone towards the running costs and capital costs of the centre. As trustees we are very grateful for the support of the wider committee, so thank you to Warren, Nicky, Claire and Elliot.
## **Financial Review**
The total incoming resources for the year amounted to £52,546 (2021 - £53,898). Expenditure in the year amounted to £55,075 (2021 - £59,296). This brought the deficit for year to £2,529 (2021 Deficit £5,398).
## **Statement of Trustees Responsibilities**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Standards 102 'The Financial Reporting standard applicable in the United Kingdom and the Republic of Ireland'.
The law applicable to charities in England and Wales, The Charities Act 2011, Charity (Accounts and Reports) regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements each financial year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently, Observe the methods and principles in the Charity SORP,
Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business
2
## **Bala Children's Centre Kenya Report of the Trustees**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable staps for the prevention and detection of fraud and other irregularities.
Approved by the order of the board of trustees on 23 December 2022 and signed on its behalf by:
## RDFerdinando
RDFerdinando (Dec 30, 2022 18:44 GMT)
Dorian Ferdinando Chairman
3
**Bala Children's Centre Kenya Accountants' Report**
## **Independent Examiner's Report to the Trustees of Bala Children's Centre Kenya**
I report on the accounts for the year ended 31 March 2022 set out on pages 4 to 7
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 20
- to follow the procedures laid down in the General (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to m
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fiona Fraser
Fraser + Accountants 3 Barossa Place Perth PH1 5HG
4
## **Bala Children's Centre Kenya Profit and Loss Account for the year ended 31 March 2022**
|**INCOMING RESOURCES**
Voluntary income
Activities for generating income
Investment income
TOTAL INCOMING RESOURCES
**RESOURCES EXPENDED**
Activities relating to the charity's objects
Grants to Bala Mercy Children's Centre
Just Giving facility
Fundraising consultancy
Finance
Bank charges
Governance costs
Accountancy
Excess expenditure over income
Balance of brought forward 1 April 2021
Balances carried forward 31 March 2022|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**2022**
45,629
45,629
6,917
6,917
-
52,546
-
52,546
53,700
53,700
216
216
580
580
444
444
135
135
55,075
-
55,075
(2,529)
-
(2,529)
4,390
4,390
-
1,861
-
1,861|**2021**
46,678
7,220
-|
|---|---|---|
|||53,898
58,204
216
254
487
135|
|||59,296|
|||(5,398)
9,788
-
4,390|
5
**Bala Children's Centre Kenya Registered number:** 1101120 **Balance Sheet as at 31 March 2022**
|**Notes**
**Current assets**
Debtors
4
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**#NAME?**
**Net Assets**
**Funds**
Unrestricted funds
Restricted funds
**Shareholders' funds**|**2022**
**£**
-
2,246
2,246
(385)
1,861
1,861
1,861
-
1,861|**2021**
**£**
3,045
1,595
4,640
(250)
4,390
4,390
4,390
-
4,390|**2021**
**£**
3,045
1,595
4,640
(250)
4,390
4,390
4,390
-
4,390|
|---|---|---|---|
|||||
||||4,390|
||||4,390
-|
||||4,390|
The financial statements were approved by the Board of Trustees on 23rd December 2022 and were signed on its behalf by:
## RDFerdinando
RDFerdinando (Dec 30, 2022 18:44 GMT)
Dorian Ferdinando - Trustee
6
**Bala Children's Centre Kenya Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## _**Incoming resources**_
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## _**Resources expended**_
Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs 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 the 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.
|**2**
**Activities for generating funds**
Events and fundraising|**2022**
**£**
6,917
6,917|**2021**
**£**
7,220|
|---|---|---|
|||7,220|
## **3 Trustees' remuneration and benefits**
There were no trustee's remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021
|**4**
**Debtors**
Other debtors|**2022**
**2021**
**£**
**£**
-
3,045|
|---|---|
7
## **Bala Children's Centre Kenya Notes to the Accounts for the year ended 31 March 2022**
|**5**
**Creditors: amounts falling due within one year**
Accruals
**6**
**Movement in funds**
**B/fwd**
**£**
Unrestricted funds
General funds
4,390
4,390|**Net**
**movement**
**in funds**
**£**
(2,529)
(2,529)|**2022**
**£**
385
**Transfer**
**between**
**funds**
**£**
-
-|**2021**
**£**
250|
|---|---|---|---|
||||**C/fwd**
**£**
1,861|
||||1,861|
8
Bala Children's Centre Kenya
Accountants. Report
Independent Examlnets Report to the TTUStee8 cf
Bala Children's Centre Kenya
l pOrt on the accounts for the year ended 31 March 2022 set out on pages 4 to 7
R•sp8ctlvo rosponslbllltles of trustees and examlner
The charity's trustees are responsible for the preparats'on of the accounts. The charity's trustees
consider that an audit is not required for this year (Ltnder tiOn 144{2} of the Charitses AGI 2011
(the 2011 Act) and that an independent examinab.on is required.
It Is my respOnbIl to..
- examine the a¢Unts under Section 145 of the 21
- to follow the procedures la down in the G8neral
{under se(Aion 14515}Ibl of the 2011 A¢tl. and
- to stats whelher parts.lar matters have come to I
Bas1¥ of Indep•nd•nt examlnotr• rnport
My examinats.on was carried out in accordance with the General Direth"ons gwen by the Chanty
Commission. An examinats.on indudes a review of the accounts'ng records kept by the charity and a
comparison of the accounts presented wrth those records. It also includes Consideration of any
unusual items or dlsd0suS in the accounts. and seeking explanations from you as tnjstees
cOnrning any suth matters. The prcKedures undertaken do not provide all the evidence that
would be qUired in an audiL and consequenty no ownion 1$ given as to whether the a(Unts
present a true and fair view and the rewrt is limit&1 to those Thtters set out in the statements
b81ow.
Independent examlnerfs statem•nl
In connectson with my eXaminatn, no tter has io my attentlon..
{1} which gives reasonable cause lo believe that. in any material respe¢L the requirements
- to keep ac£ounling records In accordance wth Seth'on 130 of the 2011 Act; and
- lo prepare accounts whh accord wrth the accountsng recx)rds and to comply with the
accounting requirements of the 2011 Act
have not been met,. or
{2) to which, in my OniOn. attentn should b8 drawn in order to enable a proper understsnding of
the acffjunts to be rea&*d
Fiona Fraser
Fraser + Accountsnts
3 Barossa Pla
Perth
PH15HG