www.kiota.org (r•a1￿•r*J¢hmIty nurthi IK*i31th1. Kiota Report and Financial Statements Year ended: 31•t December 2023 Charity registratlon number: 1101316 www.klota.org www.kiota.org Report of the trustees for the year ended 31°, December 2023 The trustees present their annual report and financial statements of the charity for the year ended 31 $1 December 2023. Reference and admlnlstrative information Tru8tee8 A Lundsten, Chair of Truslees P Brown L Evans L Mccartan K Narayanswami Charity registration number: 1101316 Bank: Barclays Bank plc, Registered addr888: 137 High Slreet, Macclesfield. Cheshire, SK117QS Reglstered emall addre88: trustees@klota.or Our oblect8, vl8lon, mlsslon and values Objects The truslees shall hold the trust fund and its income upon trust to apply them for the following objects (Ihe objects") namely (a) in the relief of povety among women, children and young people of Tanzania ('Ihe area ol benefil"); (b) in the provision of education and support for such women, children and young people, including in matters relating to HIVI AIDS. www.klota.or8 Our vision Our vision is of a world in which women, children and young people can determinè their futures, free from harm and exploitation. Our mission To do this, we collaborate with our partners in Tanzania to: Provide both holistic support and formal educalional opportunities to young people identified as vulnerable, so Ihey can develop the skills and knowledge to determine their own fulures; Improve local infrastructure to help foster a supportiv8 environment, remove barriers to safety and enable easier access lo the school; Engage with the local community and government to advocate for the needs and rights of children, young people and women: Access vital funding and support from sources in the UK to achieve our vision. Our values.. Collal)orative.' At the core of Kiola is a collaborative spiril. This runs through everything we do. Our work with our partner, KIWOHEDE, is made stronger and more effective by drawing upon the diverse and nuanced perspectives available to us in Tanzania and here in the UK. By constantly communicating and working through challenges with our partners, we ensure that their students receive well rounded support and education. Holl8tlc.' Education plays an important role in self-determination, but we recognise that Irauma caused by deprivation and exploitation does negatively impact a young person's ability to work towards a bright future. Kiola focuses on dellvering support and resources that allow our partner in Tanzania to deliver an all-encompassing safety-net ol support so that Iheir students can focus on achieving their goals free from harm and abuse. Re8ponsive.' Kiota is run by a small team of volunteers based in the UK, and as such we understand that our experience and advice can only extend so far. In order to deliver genuinely impacttul support that is culturally sensitive, we focus on lislening, understanding and responding to the needs identified by our partners based on the ground in Tanzania. Brave.. The Kiota Family are brave and do not shy away from difficult discussions. As a small charity working in international development, we understand the importance of challenging ourselves and our partner to make ethical decisions which will ultimately benefit communities'we work in. Occasionally this means approaching situations in different and new ways, but we have experienced the value of taking measured risks. Empowering: Pulling together our other values and underpinning the decisions we make is an understanding of the importance of an empowering approach. The people and communities we work with have a wealth of knowledge that feeds into creating solutions lo the issues they face. By increasing the autonomy of our beneficiaries, we support their solutions not ours. www.kiota.ory Structure. governance and management Governance In the yaar under review, the charity was governed by five trustees, with varied expertise including in charity Servi￿ provision and operations; administration; strategy and governance; grant making; monitoring and evaluation; human rights; and fundraising. Trustees are appointed for a term of three years, which can be renewed. At any one time there must be a minimum of two trustees. In terms of civil law the charity is governed by a trust deed dated 1 sl October 20031. and is registered with the Charity Commission, Charity Registration Number 1101316. Structure and management r8portlng The trustees are ultimately responsible for the policies, activities and assels ol the charity. The Board of Trustees meets a minimum of four times a year to review developments with regard to the charity and its aclivities and make any important decisions. The trustees have paid due regard to guidance issued by the Charity Commission, Includlng relating to public benefit, in deciding what activities Ihat charity should undertake. When necessary, the Irustees seek advic8 and support from professional advisers. The day to day management of Ihe charily's activities, and Ihe implemenlation of policies, is shared among the Irustees. Kiota is a small organisation and trustees work on a voluntary, part-time basis. The majority of KIOTA'S work is carried out by Irustees, with operational assistance from volunteers. In order to earn and maintain confidence in our projects, the Trustees work to ensure thal money is spent wisely, and thal the work funded has a positive impact. Operatlonal work To date, all Kiota's projects have been joint ventures with Tanzanian NGO Kiota Women Health and Development Organization, known as KIWOHEDE, (registration number 8581 and Compliance NGOIR1100535), established in 1999 by Tanzanian women. KIWOHEDE has the following vision: 'KIWOHEDE envisions a society where children, youth and women are Iree from all forms of abuse, gender-based and s8xual violence and exploitation, and have a platfonn to make their voice heard." KIWOHEDE have been Kiota's operational partners since 2003, and trustees of Kiota have decided Ihat KIWOHEDE continues to be well placed to best use the funds raised by Kiota in order 10 realise Kiota's vision. Kiota's goveming document was amended following a Rasolution made by the Board and authorised by the Charity Commission on f May 2020. www.kiota.ory Structure ovemance and mana ement of KIWOHEDE KIWOHEDE has a board of seven members including a university lecturer, a judge, a communication off icer, a privale sector representative, a child rights/labour expert. a senior government officer and a reverend. KIWOHEDES work is guided by a constitution, administrative and financial manuals, organisational policies including on child protection, and is operating under slrategic plans for the organisation and for the Bunju Multipurpose Centre for 2020-2025. The organisation produces whole organisation annual reports and financial reports, and monitoring reports based on projects. We have received KIWOHEDE'S 2023 Annual Report and Accounts. We have also received quarterly narrative and financial project reports in relation to our funding. Work supported by Kiota in Tanzania is carried out under the direction of KIWOHEDE'S Executive Director, Justa Mwaituka. and Project Manager, Regina Mandia, with support from Vincent Kinwaga, and projecl staff. KIWOHEDE'S wider work During the year 2023, KIWOHEDE worked across the following areas of inteNention In 10 regions across Tanzanla: Combating the sexual exploitation of children and youth Assisting victims of human traff icking and gender based violence Promoting rights and protecting children involved in hazardous domestic work Creating awareness against child marriage and assisting young mothers to return lo school. Fighting HIVIAIDS with key populations. Empowering young adolescents, adolescents and young women against g8nd8r based violence, HIV/AIDs and un wanted pregnancies Improving adolescenl sexual reproductive health rights During the year 2023, KIWOHEDE also received funding from UNFPA; World Vision Tanzania and We World. www.kiota.org Kiota supported work in 2023 The Bunju Multipurpose Centre and the KIWOHEDE Open School Sinc8 2010, Kiola has supported the Bunju Multipurpose Centre, with a focus on the KIWOHEDE Open School. The KIWOHEDE Open School is a secondary school specifically for children and young people who have been identified as highly disadvantaged and vulnerable. The Bunju Multipurpose Centre under Kiota's funding also off.ers social welfare support including psychosocial counselling, medical care and vocational training, and family reunification when appropriate. The Centre is located in the easl African country of Tanzania, just north of Dar es Salaam. Nalfobl 8urundl Mombasa, Tanzanla 'D8r e The centre offers secondary education to young people who have historically been unable to access state secondary education because of their circumstances. The KIWOHEDE Open School operales under the Open Distance Laarning Programme of the Institute of Adult Education, Tanzania, which gives beneficiaries the opportunity to study a secondary educalion under the government curriculum. Physics, Chamistry, Biology, Maths, Geography, History, Civics and English are taught, with additional sessions in IT, Sport and Life Skills and knowledge, such as around sexual and reproductive health and rights; children's rights and welfare in the home and the community; and political participation including through sludenl elections and the appointment ol sludent representatives. Kiota supported the establishment of the KIWOHEDE Open School in 2010, and has fully or part funded the school since. www.kiota.org Who our.work supports and why it matters Those attending the Centre have faced severe diff icultles In their Ilves. These include experiences ol exploitative or forced labour in Ihe informal sector (for example as domestic workers, in quarries, bars or as food vendors); violence, including sexual violence, and / or neglect; traff icking; early or forced marriage; discriminalion on Ihe basis of disability; discrimination on the basis of albinism; and extreme povety. Beneficiaries ol the Bunju Multipurpose Centre, including the KIWOHEDE Open School are referred by guardians, local government off icials, other social welfare organisations and community Members. Each young parson is assessed at the centre, and the team conlinue lo support throughout the time that the students are with KIWOHEDE. All students have access lo counselling, medical care, life skills sessions and food as part of this holistic package of support. 51 young people were supported by Ihe Bunju Multipurpose Centre and attended the secondary school in 2023. Within the year, 3 young people were reunified with lamilies following social welfare interventions. The KIWOHEDE Open School offers much more than education. It offers a place to be a young person, to grow and to flourish in a nurturing and safe environment. www.kiota.or8 Contribution of volunteers and supporters During 2023, Kiota benelited from the support of volunteers who gave their lime to support Kiola with fundraising, communicalions, finance and inlernal policy and infrastruclure. We are thankful for their support. We would like to express particular thanks to Tom Lee who continues to support Kiota with ongoing invaluable administrative support; Martin Choularton who provided vital and much needed administrative support for Kiota's Glastonbury Féstival volunteering and fundraising opportunities in 2023, and Richard Newton for design expertise. Contrlbutlon of fundra180r8, donors and 8UPPOrters We would like to express huge gratitude to our many generous donors and supporters throughout 2023. Notable thanks, in no particular order, go to: North Bridge House School Volunteers, fundraisers and donors connected to Glastonbury Festival Fiona Case and Jake Cornelius Oriel and Steve Hicks John and Liz Peachey Emma Partridge and Hilary Brown www.kiota.org 10 www.klota.org IJ Our income and expenditure in 2023 Income in 2023 £35,000 E30,OC £25,000 £20,000 £15,000 £10,000 £5,000 £0 Indlvldual donors Cornmunitv fundralsln8, includin8 events Gift Aid Interest Other Expenditure in 2023 £25,0 £20,OCN) £15,0fy) £10,000 £5,000 £0 Project costs UK infrastrurture costs Volunteer costs Bank charges li www.kiota.org . IJ Breakdown of project costs In 2023, Kiota-funded running costs of the Bunju Multipurpose Centre, operated by Tanzanian NGO KIWOHEDE. Kiota funded project costs as follows: Expenditure breakdown by KIWOHEDE in 2023 OA Other Textbooks Bank charges I School equlpment, repalrs and malntenance Utilities lelectrlcty and waterl Stationary 3nd teachlng alds Outreachl welfare Securlty staff Student meals 20% 30% 50% 60% 12 www.kiota.org Financial report Trustees arè pleased to present the financial report for 2023. During 2023 KIWOHEDE notified Kiota of an intenlion to change the operating model of the Open School. This was in response lo seeing a significant shift in the beneficiaries of the school. The payment schedule in 2023 shifted to accommodate discussions with KIWOHEDE, in order Ihal Kiota understand the operating model going forward. This resulle.d in a smaller amount of operating costs being paid during 2023, and more paid in 2024. The Trustees met on a regular basis to monitor the operating and financial environment and specifically Kiota's financial position, and to forecast income and plan expenditure and operations. Flnances for the ear 11112023 to 3111212023 2023 14,716 2022 13,282 Openlng balance on 111 Of which, unrestricted funds: 12,148 2,739 Income 43,473 39,358 Individual donors Communit fundraisin Gift Aid Other includin events 31,933 394 30,327 2,388 590 Expendlture 23.524 29.950 Pro ect costs UK infrastructure costs Volunteer costs Bank char es 20,100 2,488 874 102 26,800 2,022 914 214 Funds carried forward to 31112 Unrestricted 32,041 12,148 13 www.kiota.org Notes to finances Our 2023 accounts have been reviewed by an independent examiner. Reseryes Although Kiota does not have a formal reserves policy, trustees aim to have six months of running costs available in cash, or in known planned income, at any time. At the end of 2023 Kiota held just over a year of running costs based on previous years. However it needs to be noted that due lo the shift in payment schedul8 not all project costs for 2023 had been paid by year end. The funds held were sufficient to cover the project costs according to the new payment schedule and also have reserves for over six months of running costs. NB: in 2021 , we received £4,426 from Marsden Rawsthom Solicitors Limited as they were holding money for which the proper owner could not be found and were given authority to pay this money to charity. As part of the agreement Kiota accepted the condition that if the rightful owner comes fopAiard or is found Kiota will repay the money in full. We accepted these conditions and the risk attached as we have secured commitment Irom more than one individual donor that they would match this sum if Kiota is required to repay the money. Income In 2021, Trustees agreed to an incr8ase in infrastructure costs. A number of trustees agreed at that time to donate and designate funds towards infrastructure costs. In 2023, Ihis covered 72Q/o of infrastructure costs. Income Irom Gilt Aid is included when it is received by HMRC. anditure Project expenditure represenls costs for Q2, 3 and 4 for 2023. Restricted funds Restricted lunds are funds that are held in a separate account in conneclion to our fundraising work at Glastonbury Festival. All funds in this account are held as deposits for Kiota volunteers at Glastonbury Festival, and are refundable following the event. 2023 2022 Restricted funds Opening balance at year beginning 2,568 10,543 Restricted funds carried lorward to next linancial ear 15 2,568 14 www.kiota.org Declarations The trustees declare that they have approved the trustees. report above. 15 www.klota.ory Signed on behalf of the charity's trustees: Signature(s) Full namels) P 6£ 0￿31￿1 Position (eg Secretary. Chair, etc) Date l￿-20L(l 16 CHARIIY COMMISSION tr'OR INtsIANI) AND WALE 1101316 Recelpts and pa ments accounts CC168 Forth• pwlod TO 1-1.%)23 3111W2023 Section A Receipts and payments Unr•8lrfGt•d lund• Ro8trlct•d nd• Endovnnont lund Totslfvnd• toth• Al R•t•l &on• 31,•33 X+J27 Sub ¢•tsl(Gm8s In¢orn? for AR) A2 l•••t•nd In¥￿1￿•￿¢ ••l••, Sub to T¢)tslrn¢•lpts 102 102 Sub to A4 A•••t *hd INw•lm•ht tsbl• Sub (o N•tolr•C•Ip￿fP•ym•ntsl A6 Tr•n•f•r• b•lwn fvnd• Al C••h funts l*•t y•*r •nd C••h fvnd• Ihl• y••r•nd Secllon B Statement of assets and liabilities at the end of the period Unr•#trfd•rt R••trlct•d JDd• fvndl Endo¥nn•nt fvDd• ¢•t•gorl•¥ Oètall8 B1 ¢￿h fund• rol•l¢••h 4041 10 funds O•l•ll• Fwdt•f*l*h D•lall$ Cw¢lgptsun 83 lThv••tffl•nt CCYXR1 I Det8118 B4 rotslnèd lorthe ¢harfty'8 own UB• Details BS Ll•bllltl•• 1$ ShJn•o tyone Cf MDtru5bu Sign8￿r• prtnt N•mg Dats 1(4-Pa- 14ts*e810 the ac￿￿1# I. GM A¥J I•l￿￿j #i th•lkn•paym•nll• rwel¥•J In ￿￿$baNk￿l￿4. 2. Tho pmlxt in 2023 I￿jud•# 9 rMnth$ ol wakni.. 2023 02. Q) Q4. 3. Ell￿•01 M)m?Trorn h)IMdual was In￿1¢*￿ awjdE*n1i•d￿ Infra81Nth 4. In 2021. ￿014 rBt4lv•d £4425.￿ lrnm IA¥8d•n RMilwD &th411rf8 un￿ed 0$ wwe nth•ylorwWth iho cojkl nol b8 Iwd glvoD8uth¥¥ilylopty tgcharlty. A¥ pjrt of the 8greefflent ￿1￿* Iho th•t11 Ih•dghllulrthngrcomèsfoMrd cf li Iwr Khjla lh• momy ITh￿. W• awpt•d IhEse cond*oM ilh• rlth 8tta(*qd •s ￿ h8¥0 s•c4ndc£4Mdimtsni e*offl th•n crf* INd￿k￿Ul1 doTry I rnalch IIUs KJL* IB r•qw*d ￿ i•wth•mww, TNS notethll be wlod our Kr))w￿l. CCXX R2 ISSI 1W10r2024 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Kiota **On accounts for the year** December 2023 **Charity no** 1101316 **ended (if any) Set out on pages** 1 -2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2022** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. - **Independent** I have completed my examination. I confirm that no material matters have - **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - • the accounts did 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. - _Please delete the words in the brackets if they do not apply._ |**Signed:**||**Date:**|31/10/2024| |---|---|---|---| ||||| |**Name:**|Jake Barratt||| ||||| |**Relevant professional**|Institute of Chartered Accounts in England and Wales||| |**qualification(s) or body**|||| |**(if any):**|||| ||||| |**Address:**|17 Manor Court, Preston, Fulwood, PR2 7DU.||| **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**