**ROWLEY PROJECTS**
**ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025**
**Company Limited by Guarantee Company registration number (England & Wales): 05647424 Registered Charity number: 1113036**
## **ROWLEY PROJECTS**
## **ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025**
## **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**
**Page 1**
## **REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2025**
The Directors are pleased to present their report and the financial statements of the company for the year ended 30th June 2025
## **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 are 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 and informally during each year.
**ROWLEY PROJECTS**
**Page 2**
**REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2025**
**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, all in partnership with local communities.
Over time our work has developed mainly into educational support in helping students and facilitating the building of educational facilities.
## **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. We have resumed our twice yearly trips, which were made in September 2024 and February 2025.
It remains encouraging to find that many of our graduates have progressed and are now in well paid employment or their own businesses whilst many others have joined the teaching profession.
Our work covers the following activities:
## **1 Clean water**
People living in the area of Nyandiwa continue to have a great need for clean drinking water. Our water filter projects have been a major success over time, with a reduction in reports of waterborn diseases: cholera, typhoid and dysentery, when a water filter has been used.
However, funding for this work has had to reduce, as suitable local people who can carry out this work into the future were being sought. A new filter workshop has been established at the the secondary school as part of their STEM curriculum.
## **2 Schooling and education**
Educational projects continue to be a major part of our work. The primary and secondary schools where we concentrate our work still produce excellent results. We continue to purchase IT equipment when funds allow. As part of our exit strategy we have opened a fund to purchase a school bus which will be used for trips etc but will also be loaned out, generatng income for the school. A rigorous business plan is in place.
**ROWLEY PROJECTS**
**Page 3**
**REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2025**
**cont…**
## **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. When we make visits to the area, we also visit other local dispenaries, to encourage, and to distribute medicines and consumables donated from our UK based supporters.
## **4 Small Businesses**
We continue our efforts to introduce and support new business enterprises. The school uniform making and chicken rearing businesses have been encouraging successes. There have been no new businesses started this year.
## **5 Grain**
There remains a desperate need for rain from time to time, and weather patterns / climate is still completely unpredictable. This makes farming practically impossible. However, thanks to our generous supporters it was possible to send a further £6,000 for purchase of grain and cooking oil in June 2025 (in addition to the same amount sent in June 2024). This was distributed to over 1,500 people.
Further detailed information about our work, and news from trips made, may be found on our website at www.rowleyprojects.com. and on periodic newsletters issued and available on request.
## **FINANCIAL REVIEW**
The financial position remains satisfactory. We continue to be careful in the management of resources entrusted to us and we incur minimal overhead and administrative costs. We are a project based charity and 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 school and church groups, and individuals. We are extremely grateful to around 40 loyal and dedicated supporters who donate towards our work on a monthly basis. Many have done this since our inception.
For the year ended 30th June 2025 total income increased to £58,301 (prior year £38,722). This generosity of giving is so encouraging, and enables important projects to be completed and renewed. Our end of year general funds were relatively low, but our finances continue to date remain solvent.
## **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 unfortunately generate 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 plan is to continue the activities outlined above in the near future. However, the Trustees are not getting any younger and the projects are almost all now self - sustaining. The secondary school Principal has made what we feel to be an inspired proposal: a school bus. A credible business plan is in place and to date there have been encoraging donations received for this purpose in the present accounting period.
**ROWLEY PROJECTS**
**Page 4**
**cont…**
## **REPORT OF THE TRUSTEE DIRECTORS FOR THE YEAR ENDED 30TH JUNE 2025**
## **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:
- select suitable accounting policies and apply them consistently; - make judgments and estimates that are reasonable and prudent;
- follow statements of recommended practice.
- prepare the accounts on the 'going concern basis' unless it is inappropriate to presume that the company will continue in operation.
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:
A B Rowley **Trustee Director** 30th March 2026
**ROWLEY PROJECTS**
**Page 5**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025**
|**Restricted Unrestricted**
**Funds**
**Funds**
£
£
**INCOMING RESOURCES:**
**Incoming resources from generated funds:**
Voluntary income -
general purposes
0
25,400
-
schooling & education
7,638
0
-
school bus project
13,860
0
-
grain
3,205
0
-
flight
2,992
0
Gift aid recovery (see note 1c)
0
5,203
**Income from main activities of charity**
27,695
30,603
**Investment income**- bank interest
0
3
**Total incoming resources**
27,695
30,606
**RESOURCES EXPENDED:**
**Main charitable activities:**-
Projects
-
schooling & education
7,638
18,780
-
grain
3,205
2,795
-
other costs
0
0
**Total of project costs**
10,843
21,575
**Travel and associated costs**
to / from and within Kenya
2,992
12,827
**Expenditure on main activities of charity**
13,835
34,402
**Other**
communications, resources,
-
website, promotion &
concert events
0
919
**Total resources expended**
**- main charitable activities**
13,835
35,321
**Governance**
0
444
**Total resources expended**
13,835
35,765
**Net incoming / outgoing resources for the year**
13,860
-5,159
**Total funds brought forward 1st July 2024**
0
7,803
**Total funds carried forward 30th June 2025**
13,860
2,644|**Total**
**Funds**
**2025**
£
25,400
7,638
13,860
3,205
2,992
5,203
58,298
3
58,301
26,418
6,000
0
32,418
15,819
48,237
919
49,156
444
49,600
8,701
7,803
16,504|**Total**
**Funds**
**2024**
£
14,223
12,244
0
5,901
0
6,351|
|---|---|---|
|||38,719
3|
|||38,722|
|||32,166
6,000
307|
|||38,473
10,806|
|||49,279|
|||608|
|||49,887
388|
|||50,275|
|||-11,553
19,356|
|||7,803|
The statement of financial activities includes all gains and losses in the year. All incoming resources expended derive from continuing activities.
|**ROWLEY PROJECTS**
**BALANCE SHEET AS AT 30TH JUNE 2025**
Note
**CURRENT ASSETS**
Bank and cash
Prepaid travel costs for next year
**CURRENT LIABILITIES**
Accrued costs
4
**NET CURRENT ASSETS**
**UNRESTRICTED FUNDS:**
General funds
**RESTRICTED FUNDS:**
School bus
3
Schooling & education
3
Grain
3|**2025**
£
17,184
0
17,184
-680
16,504
2,644
13,860
0
0
13,860
16,504|**Page 6**
**2024**
£
4,915
3,568|
|---|---|---|
|||8,483
-680|
|||7,803|
|||7,803|
|||0
0
0|
|||0|
|||7,803|
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 2024 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 30th March 2026 and signed on its behalf by:
B R Johnstone Trustee Director
Company Registration No. 05647424
**ROWLEY PROJECTS**
**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025**
## **Page 7**
## **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**
- Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
- Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
- Restricted funds are subjected to restrictions on their expenditure imposed by the donor through the terms of an appeal.
## **(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:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.
- Investment income is included when receivable.
- Gift aid tax recovered is accounted for when received from HM Revenue & Customs.
## **(d) Resources expended**
- Expenditure is recognised on an accrual basis as a liability is incurred or approved for payment in the case of charitable resources expended.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, such as travel and visit costs to Kenya.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
**ROWLEY PROJECTS**
**Page 8**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025**
## **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 2024
Incoming resources
Outgoing resources:
Closing balance 30th June 2025|School
bus
£
0
13,860
0
13,860|Education
£
0
7,638
7,638
0|Grain
£
0
3,205
3,205
0|Flight
£
0
2,992
2,992
0|**2025**
Total
£
0
27,695
13,835
13,860|**2024**
Total
£
0
18,145
18,145|
|---|---|---|---|---|---|---|
|||||||0|
## **4. ACCRUED COSTS**
|**2025**|**2024**|
|---|---|
|680|680|
Accrued expenses
**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 2025, 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:-_
- _examine the accounts under section145 of the Charities Act_
- _to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and_
- _to state whether particular matters have come to my attention_
## **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:_
- _(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 Charities Act and_
- _to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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._
## **DAVID R S WELCH FCA, DChA.**
## **CHARTERED ACCOUNTANT**
_3 ALVINGTON GROVE, HAZEL GROVE STOCKPORT, CHESHIRE SK7 5LS_
29th April 2026