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2021-06-30-accounts

ROWLEY PROJECTS

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

Company Limited by Guarantee Company registration number (England & Wales): 05647424 Registered Charity number: 1113036

ROWLEY PROJECTS

ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

INDEX
Page
Report of the Directors 1 - 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7 - 8
Independent Examiner's Report 9

ROWLEY PROJECTS REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2021

Page 1

The Directors have pleasure in presenting their report and the financial statements of the company for the year ended 30th June 2021

STRUCTURE AND GOVERNANCE

Rowley Projects is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The charity number is 1113036 and company number is 5647424.The accounts comply with current statutory requirements, the Memorandum and Articles of Association, and the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP).

Registered Office:

36 Adelaide Road Bramhall Stockport Cheshire SK7 1LT

Directors and Trustees:

S J Rowley A B Rowley B R Johnstone

Company Secretary and Trustee:

B R Johnstone

Recruitment, appointment and training of Trustees

Business, educational, and pastoral skills are well represented on the Board of Directors and Trustees. We aim to maintain and where necessary expand this range of skills and experience by increasing the knowledge base of present and future Trustees.

If considered appropriate, Trustees will be engaged in training to assist them in carrying out their duties in an efficient and effective manner.

Risk management

Where appropriate, procedures and systems are in place to mitigate the risks faced by the charity.

Organisational structure

The charity does not have any employees and work is carried out by either Trustees or volunteers. Trustees meet formally on a regular basis during each year.

ROWLEY PROJECTS REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2021

Page 2

cont…

PRINCIPAL ACTIVITY AND OBJECTIVES

The principal activity of this charitable company in the year under review continues to be the relief of poverty in Kenya and other places by promoting and supporting the health, education and well being of the general population. This involves, among other things, establishing clean water projects, supplying school buildings and materials, building and staffing dispensaries, clinics and other medical facilities, and encouraging local church life.

ACHIEVEMENTS AND PERFORMANCE

We continue to concentrate our efforts on improving the lives and future of the people living in Nyandiwa, a poor area in West Kenya. It has not been possible to visit Kenya this year, as a result of the pandemic. We have become proficient in email, Zoom, and Whatsapp, which has enabled us to keep in touch with what is happening over there but some projects such as building over the library are, of necessity, on hold. The High Shool under its new Head Teacher, Joash, continues to make good progress and produces wonderful results for a rural school. This in turn increases the demand for more places which is difficult to ignore. We always wanted Kolweny Kingsway to be a beacon school, showing what a properly resourced rural school could achieve, and they have done just that. Our scholarship fund, Hope Beyond Form 4, continues to offer the financial support that enables even the poorest children to aspire to further education. Presentations to groups have had to be curtailed but interest in our work and financial support from a broad range of groups and individuals has continued. We can still get students to write to their sponsors and Ayugi sends photos to accompany such letters. It is a great encouragement to find a number of our graduates with their own businesses or well paid employment, who sponsor their own siblings in school and tertiary education. Climate change has affected this agricultural community very badly, making the rains unpredictable, and we have provided food aid at times of desperate need.

Our work continues to concentrate on the following activities:

1 Clean water

The greatest need of the people living in the area of Nyandiwa is for clean drinking water. We are able to supply a number of water filters to widows and poor families as an effective means of purifying the river water.

We continue to receive reports from people in the area that their families and friends no longer contract typhoid, dysentery, cholera or other water-borne diseases when a water filter is in use.

2 Schooling and education

Both the Primary and Secondary schools at Nyandiwa are producing excellent results and are increasing in student numbers. This means that there are new problems to face while maintaining the high academic standards. The government decided to ban private funding of university students and provide grants to those whose results qualify them for a place. This reduces our overall costs for Hope Beyond Form 4 and enables us to offer support to these government students to cover accommodation, computers, books, travel etc… and offer scholarships for training in practical skills such as plumbing and secretarial work.

ROWLEY PROJECTS REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2021 cont…

Page 3

3 Health

The operation of the dispensary continues to be of significant benefit to the local community and it is staffed by a resident health practitioner and nursing support. The local Ministry of Health has taken over responsibility for providing staff and the work is still overseen by a local committee. We have funded the building of a house to enable the Nurse Practitioner to stay overnight on site when necessary.

4 Small Businesses

We continue our efforts to introduce and support new businesses, the latest being a knitting machine workshop.

Further detailed information on our work, and news from trips made, may be found on our website at www.rowleyprojects.com. and on periodic newsletters issued.

FINANCIAL REVIEW

The financial position remains satisfactory. We remain careful in the management of resources entrusted to us and we incur minimal overhead and administrative costs. We are a project based charity and we aim to identify specific needs, cost the project, and then seek to raise appropriate funds.

Income received continues to come from a variety of UK sources including local schools, local church groups, and individuals.

Investment and reserves policy

Most of the funds of this charity are to be spent in the short term, subject to retaining a prudent amount in reserves each year when possible. Surplus funds are modest and obtain negligible interest. The objective is to try to keep adequate funds to finance operations for at least the following three months.

Plans for the future

The charity plans to continue the activities outlined above in the forthcoming years, subject to satisfactory funding arrangements.

DIRECTORS' AND TRUSTEES' RESPONSIBILITIES

The director trustees are responsible for preparing the Directors' Report and the accounts in accordance with applicable law and regulations. Company law requires the Directors to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view. In preparing those accounts the directors are required to:

ROWLEY PROJECTS

Page 4

REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2021

cont…

The director trustees are responsible for keeping proper accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approved by the Director Trustees and signed on their behalf by:

S J Rowley Trustee Director 18th March 2022

ROWLEY PROJECTS

Page 5

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2021

Restricted Unrestricted
Funds
Funds
£
£
INCOMING RESOURCES:
Incoming resources from generated funds:
Voluntary income -
general purposes
0
15,488
-
water projects
0
0
-
schooling & education
11,056
0
-
health
0
0
-
grain
2,850
0
Gift aid recovery (see note 1c)
0
0
Sale of Kenyan goods / cards
0
250
Income from main activities of charity
13,906
15,738
Investment income- bank interest
0
0
Total incoming resources
13,906
15,738
RESOURCES EXPENDED:
Main charitable activities:-
Projects
-
water projects
0
0
-
schooling & education
11,056
6,247
-
health
0
0
-
grain
3,165
8,647
-
other costs
0
955
Sale of Kenyan & other goods / cards
0
0
Total of project costs
14,221
15,849
Travel and associated costs
to / from and within Kenya
0
283
Expenditure on main activities of charity
14,221
16,132
Other
communications, resources,
-
website & promotion
0
489
Total resources expended
- main charitable activities
14,221
16,621
Governance
0
313
Total resources expended
14,221
16,934
Net incoming / outgoing resources for the year
-315
-1,196
Total funds brought forward 1st July 2020
315
39,205
Total funds carried forward 30th June 2021
0
38,009		 Total
Funds
2021
£
15,488
0
11,056
0
2,850
0
250
29,644
0
29,644
0
17,303
0
11,812
955
0
30,070
283
30,353
489
30,842
313
31,155
-1,511
39,520
38,009		 Total
Funds
2020
£
18,715
0
13,824
0
6,535
13,014
275
52,363
0
52,363
0
29,324
1,298
6,220
2,946
178
39,966
1,627
41,593
313
41,906
308
42,214
10,149
29,371
39,520

The statement of financial activities includes all gains and losses in the year. All incoming resources expended derive from continuing activities.

ROWLEY PROJECTS

Page 6

BALANCE SHEET AS AT 30TH JUNE 2021
Note
CURRENT ASSETS
Bank and cash
Prepaid travel costs
CURRENT LIABILITIES
Accrued expenses
NET CURRENT ASSETS
UNRESTRICTED FUNDS:
General funds
RESTRICTED FUNDS:
Water
3
Schooling & education
3
Grain
3
Health
3		 2021
£
38,309
0
38,309
-300
38,009
38,009
0
0
0
0
0
38,009		 2020
£
36,599
3,216
39,815
-295
39,520
39,205
0
0
315
0
315
39,520

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 30th June 2021 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

The trustee directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The accounts on pages 5 to 8 were approved by the Board on 18th March 2022 and signed on its behalf by:

S J Rowley

Trustee Director

Company Registration No. 05647424

ROWLEY PROJECTS

Page 7

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

1. ACCOUNTING POLICIES AND DEFINITIONS

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities, laid down by the Charity Commission.

(b) Fund accounting

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

(d) Resources expended

ROWLEY PROJECTS

Page 8

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2021

2. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to a maximum of £10.

3. MOVEMENT ON RESTRICTED FUNDS

Opening balance 1st July 2020
Incoming resources
Outgoing resources:
-
specific costs
-
allocated costs - trips
Closing balance 30th June 2021		 Schooling &
Water education
£
£
0
0
0
11,056
0
11,056
0
0
0
11,056
0
0		 Grain
£
315
2,850
3,165
0
3,165
0		 2021
Total
£
315
13,906
14,221
0
14,221
0		 2020
Total
£
4,794
20,359
24,838
0
24,838
315

ROWLEY PROJECTS (A CO. LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROWLEY PROJECTS - CHARITY NUMBER 1113036

Page 9

I report on the accounts of the company for the year ended 30th June 2021, as shown on pages 5 to 8.

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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility:-

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the 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 give as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

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.

DAVID R S WELCH FCA, DChA. CHARTERED ACCOUNTANT

3 ALVINGTON GROVE, HAZEL GROVE STOCKPORT, CHESHIRE SK7 5LS

18th March 2022