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2024-12-31-accounts

Kiota

Report and Financial Statements Year ended: 31[st] December 2024 Charity registration number: 1101316

www.kiota.or£

Report of the trustees for the year ended 31[st] December 2024

The trustees present their annual report and financial statements of the charity for the year ended 31[st] December 2024.

Reference and administrative information

Trustees

A Lundsten, Chair of Trustees

P Brown L Evans L McCartan K Narayanswami

Charity registration number: 1101316

Bank:

Barclays Bank plc,

Registered address:

137 High Street, Macclesfield, Cheshire, SK11 7QS

Registered email address:

trustees@kiota.org

Our objects, vision, mission and values

Objects

The trustees shall hold the trust fund and its income upon trust to apply them for the following objects (“the objects”) namely

(a) in the relief of poverty among women, children and young people of Tanzania (“the area of benefit”);

(b) in the provision of education and support for such women, children and young people, including in matters relating to HIV/ AIDS.

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Our vision

Our vision is of a world in which women, children and young people can determine their futures, free from harm and exploitation.

Our mission

To do this, we collaborate with our partners in Tanzania to:

Our values:

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Structure, governance and management

Governance

In the year under review, the charity was governed by five trustees, with varied expertise including in charity service 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 1st October 2003[1] , and is registered with the Charity Commission, Charity Registration Number 1101316.

Structure and management reporting

The trustees are ultimately responsible for the policies, activities and assets of the charity. The Board of Trustees meets a minimum of four times a year to review developments with regard to the charity and its activities and make any important decisions. The trustees have paid due regard to guidance issued by the Charity Commission, including relating to public benefit, in deciding what activities that charity should undertake. When necessary, the trustees seek advice and support from professional advisers. The day to day management of the charity’s activities, and the implementation of policies, is shared among the trustees.

Kiota is a small organisation and trustees work on a voluntary, part-time basis. The majority of KIOTA’s work is carried out by trustees, with operational assistance from volunteers. In order to earn and maintain confidence in our projects, the Trustees work to ensure that money is spent wisely, and that the work funded has a positive impact.

Operational 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 NGO/R1/00535), established in 1999 by Tanzanian women. KIWOHEDE has the following vision: “KIWOHEDE envisions a society where children, youth and women are free from all forms of abuse, gender-based and sexual violence and exploitation, and have a platform to make their voice heard.”

KIWOHEDE have been Kiota’s operational partners since 2003, and trustees of Kiota have decided that KIWOHEDE continues to be well placed to best use the funds raised by Kiota in order to realise Kiota’s vision.

1 Kiota’s governing document was amended following a Resolution made by the Board and authorised by the Charity Commission on 7[th] May 2020.

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Structure, governance and management of KIWOHEDE

KIWOHEDE has a board of seven members. KIWOHEDEs work is guided by a constitution which was refreshed in 2024, administrative and financial manuals, organisational policies including on child protection, and is operating under strategic 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 2024 Annual Report and Accounts, as well as narrative and financial updates 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 Erasto Emmanuel, and project staff.

KIWOHEDE’s wider work

During the year 2024, KIWOHEDE worked across the following areas of intervention in 10 regions across Tanzania:

During the year 2024, KIWOHEDE also received funding from World Vision Tanzania through two key initiatives: the Youth Ready Project and the AHADI Project, both in Dar es Salaam. Part of this support included capital funding for a vocational training building in Bunju, to enable the team to continue delivering skills-based education and training to young people in the area.

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Kiota supported work in 2024

The Bunju Multipurpose Centre and the KIWOHEDE Open School

Since 2010, Kiota 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 offers social welfare support including psychosocial counselling, medical care and vocational training, shelter support and family reunification when appropriate. The Centre is located in the east African country of Tanzania, just north of Dar es Salaam.

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 operates under the Open Distance Learning Programme of the Institute of Adult Education, Tanzania, which gives beneficiaries the opportunity to study a secondary education under the government curriculum. Physics, Chemistry, Biology, Maths, Geography, History, Civics and English Lye ] a Fe are taught, with additional sessions in IT, Sport and Life i e 2 > | Skills and knowledge, such | ‘ as around children’s rights, sexual and reproductive health; public health, the er : fee| ve environment; and political participation including through student elections and the appointment of student representatives.

Kiota supported the establishment of the KIWOHEDE Open School in 2010, and has fully or part funded the school since.

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Who our work supports and why it matters

In 2024, 67 young people were supported by the Bunju Multipurpose Centre and attended the secondary school – 66% were female, their ages ranging from 10 to 21 years old.

Those attending the Centre have faced severe difficulties in their lives. These include experiences of exploitative or forced labour in the informal sector (for example as domestic workers, work in quarries or bars, or as food vendors); violence, including sexual violence, and / or neglect; trafficking; early or forced marriage; discrimination on the basis of disability; and extreme poverty. In 2024, the majority of children were experiencing extreme poverty (35%), were actively experiencing child labour as domestic workers (27%) or were survivors of trafficking (21%).

The team at KIWOHEDE reported that they have also been affected by a challenging national landscape, as rising living costs have also impacted the young people they support. As such, the demand for both vocational support and psychosocial support has increased for students who are already vulnerable.

Beneficiaries of the Bunju Multipurpose Centre, including the KIWOHEDE Open School are referred by guardians, local government officials, other social welfare organisations and community members. Each young person is assessed at the centre, and the team continue to support throughout the time that the students are with KIWOHEDE. All students have access to counselling, medical care, life skills sessions and food as part of this holistic package of support.

In the year, the Centre team was able to facilitate 6 family reunifications and enrolled 35 new students across secondary and vocational programmes.

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.

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Contribution of volunteers and supporters

During 2024, Kiota benefited from the support of volunteers who gave their time to support Kiota with fundraising, communications, finance and internal policy and infrastructure. 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 Festival volunteering and fundraising opportunities in 2024, and Richard Newton for design expertise.

We would also like to take a moment to honour the memory of Nicky Choularton who was a dedicated Glastonbury Festival volunteer, a champion of the charity and a much loved member of the Kiota family.

Contribution of fundraisers, donors and supporters

We would like to express huge gratitude to our many generous donors and supporters throughout 2024. Notable thanks, in no particular order, go to:

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www.kiota.or£ Our income and expenditure in 2024 Income in 2024 £35,OCt).00 £30,0￿).00 £25,OCt).00 £20,OCt).00 £15,OCt).00 £io,oct).00 £5,￿0.[[1 £o.(L) Individual donors Community fundraisin& including events GiftAid Interest Expenditure in 2024 £35,OC().00 £30,0￿.00 £25,OCt).00 £20,OCt).00 £15,OCM).00 £io,oco.00 £5,(XlO.ct) £o.(K) Project costs UK infrastructure costs Volunteer costs Bank charges io

Breakdown of project costs

In 2024, Kiota-funded running costs of the Bunju Multipurpose Centre, operated by Tanzanian NGO KIWOHEDE. Kiota funded project costs as follows:

Project expenditure
Teachers 51%
Stationary& teachingaid 3.5%
Meals 22%
Outreach and welfare 10%
Electricity 1%
Water supply 1%
Security guards 7%
School equipment repair/ maintenance 4%
Bank charges 0.5%
Total 100%

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Financial report

Trustees are pleased to present the financial report for 2024.

During 2023 KIWOHEDE notified Kiota of an intention to change the operating model of the Open School. This was in response to seeing a significant shift in the beneficiaries of the school. The payment schedule in 2023 shifted to accommodate discussions with KIWOHEDE, in order that Kiota could understand the operating model going forward. This resulted in a smaller amount of operating costs being paid during 2023, and more paid in 2024.

Finances for the year 1/1/2024 to 31/12/2024
~~QO~~ ~~QO~~ 2024 (£)
~~QO~~
2023 (£)
~~QO~~
Opening balance on 1/1 2024 (£)
32,056
2023 (£)
14,716
● Of which, unrestricted funds: 32,041 12,148
~~ed~~ ~~ee~~
Income
~~ee~~
~~ee~~ 39,629
~~ee~~
~~ed~~
43,473
~~ee~~
~~ee~~
● Individualdonors
~~a~~
~~a~~ 5,785
~~ed ~~
~~a~~
7,024
~~ee~~
~~a~~
●Community fundraising, including events
~~GO~~
~~GO~~ 33,292
~~GO~~
31,933
~~GO~~
● Gift Aid
~~CO~~
~~CO~~ 274
~~CO~~
394
~~CO~~
●Interest
~~a~~
~~a~~ 277
~~a~~
198
~~a~~
●Other
~~QO~~
~~QO~~ 0
~~QO~~
3,923
~~QO~~
~~a~~ ~~a~~ ~~a~~ ~~a~~
Expenditure 33,635 23,524
●Project costs
~~CO~~
~~CO~~ 29,750
~~CO~~
20,100
~~CO~~
● UK infrastructure costs
~~QO~~
~~QO~~ 2,489
~~QO~~
2,488
~~QO~~
●Volunteer costs
~~a~~
~~a~~ 1,319
~~a~~
874
~~a~~
●Bank charges
~~GO~~
~~GO~~ 77
~~GO~~
102
~~GO~~
Bank charges
~~a~~
~~a~~ ~~a~~ ~~a~~
Funds carried forward to 31/12
~~QO~~
~~QO~~ 38,035
~~QO~~
32,056
~~QO~~
● Unrestricted 38,035 32,041

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Notes to finances

Our 2024 accounts have been reviewed by an independent examiner.

Reserves

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 2024 Kiota held just over a year of running costs based on previous years.

NB: in 2021, we received £4,426 from Marsden Rawsthorn 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 forward or is found Kiota will repay the money in full. We accepted these conditions and the risk attached as we have secured commitment from 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 increase in infrastructure costs. A number of trustees agreed at that time to donate and designate funds towards infrastructure costs. In 2024, this covered 58% of infrastructure costs.

Income from Gift Aid is included when it is received by HMRC.

Expenditure

Project expenditure represents costs for all of 2024 as well as the final payment for 2023.

Restricted funds

Restricted funds are funds that are held in a separate account in connection 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.

2024 2023
Restricted funds
● Opening balance at year beginning
15 2,568
● Restricted funds carried forward to next
financial year
0 15

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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees:

Signature(s)
Full name(s) A. Lundsten P. Brown
Position (eg Secretary,
Chair, etc)
Trustee, Chair Trustee
Date 28/10/2025 28/10/2025

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Charity Name No (if any) Kiota 1101316 Receipts and payments accounts CC16a For the period Period start date To Period end date from 1-1-2024 31-12-2024 Section A Receipts and payments Unrestricted Endowment funds Restricted funds funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Individual donors (regular & one off) 5,7855,7857,024- Grants & trusts -- - Community fundraising (sponsored events, 33,2921533,29231,933- fundraising events, other) Gift Aid 274274394- Interest 277277198- Other -- - - 3,923- - - 39,62915- - - 39,62943,473-Sub total (Gross income for AR) ~~===—=~~ A2 Asset and investment sales, (see table). - -- - -- - -- - - - - -- - -- - -- - - - - -- Sub total [-] -- - -- - -- - - - - --Total receipts ~~—————~~ [-] 39,62915-- - - 43,473A3 Payments Project costs 29,75029,75020,100- UK infrastructure (Justgiving, Big Give fees, web hosting, Donorfy) 2,4892,4892,448- Volunteer costs 1,3191,319874- Bank charges 7777102- — ~~=====~~ Sub total 33,635- - - - - - 33,63523,524A4 Asset and investment purchases, (see table) - -- - -- - -- - - - - -- - -- - -- - - - Sub total ---- -Total payments ~~—————~~ 33,635--23,524- Net of receipts/(payments) 5,99415- - - 5,97919,949A5 Transfers between funds - - - - - - - - - A6 Cash funds last year end - 32,04115- Cash funds this year end 38,03538,03532,056Section B Statement of assets and liabilities at the end of the period ~~—————~~ Unrestricted Restricted funds Endowment Categories Details funds funds to nearest £ to nearest £ to nearest £ B1 Cash funds Including planned expenditure. Funds to cover liabilities are held separately. 38,035- - - - - Cash funds to cover liabilities held - - - - - - - - - - - Total cash funds 38,035- - - - - ————— (agree balances with receipts and payments account (s)) OK OK OK Unrestricted Restricted funds Endowment funds funds Details to nearest £ to nearest £ to nearest £ B2 Other monetary assets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - === Fund to which asset Cost (optional) Current value Details belongs (optional)

CCXX R1 accounts (SS)

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Signed by one or two trustees on behalf of
all the trustees
Signed by one or two trustees on behalf of Signature Print Name Date of approval
P. Brown 28/10/2025
A. Lundsten 28/10/2025

Notes to the accounts

  1. Gift Aid is included at the time payment is received in Kiota's bank account.

  2. The figure for project costs in 2023 was payment for 9 months of operations: 2023 Q2, Q3 and Q4, which is why expenditure was lower that year.

  3. £1450 of income from individual donors was donated by trustees and designated towards infrastructure costs.

  4. In 2021, Kiota received £4425.95 from Marsden Rawsthorn 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 forward or is found Kiota will repay the money in full. We accepted these conditions and the risk attached as we have secured commitment from more than one individual donor that they would match this sum if Kiota is required to repay the money. This note will be carried forward in our accounts.

CCXX R2 accounts (SS)

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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 2024
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 ended31 / 12 / 2024.
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 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:

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.

Signed: Date: 29/10/2025
Name: Jake Barratt
Relevant professional Institute of Chartered Accounts in England and Wales
qualification(s) or body
(if any):
Address: 305 The Interchange, Stockport, SK3 0GF

1

Oct 2018

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 .

2

Oct 2018

IER