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← Friends Of Kenya's Children

2024-05-31-accounts

FRIENDS OF KENYA’S CHILDREN

UK Registered charity 1116000

18[th] ANNUAL REPORT

2023 – 2024

CONTENTS

1 Trustees of the Charity 2023 - 2024 2 The Objects

FRIENDS OF KENYA’S CHILDREN

Trustees

For the year 2023 - 24 Trustees of the Association were as follows: -

Chairman: Rev Paul Pritchard Secretary: Miss Sandra Noon Treasurer: Miss Jennifer Atherton Trustees: Mrs Barbara Clark Mrs Margaret Hopkins Miss Jean Proudlove Mrs Claire Smith Mr Barrie Witcomb Mrs Ursula Towne Mr David Hillis (Co-opted)

OBJECTS OF THE CHARITY

ANNUAL GENERAL MEETING 2023 / 2024 GOVERNANCE MATTERS

1 Trustees’ meetings

Trustees met on four occasions in 2023 / 24, keeping in touch with affairs at Champions’ School and dealing with issues as they arose in what was a challenging but successful year for the school. Details of events and decisions made by trustees are contained in the secretary’s report. It was particularly helpful to be able to discuss matters directly with Kenneth Kimeu, Kenyan Director of the work at Champions’ School, when he came to the UK to speak at last year’s AGM in August 2023.

2 Amendment of the constitution.

There is a technicality to be dealt with before we can declare the constitution amended in line with our decisions at the last AGM. We applied to the Charity Commission for permission to change our constitution to allow for a more flexible way of running the association. At the same time, we asked to change the Objects of the Association, to take account of changes in Kenya’s local government boundaries. We were informed that we can adjust our administrative arrangements without formal permission, we just have to report the changes made – but changing the Objects has been more of a problem. However, all is now complete apart from a resolution from this meeting. We need to adopt the following resolution:It is resolved that we change the Objects of Friends of Kenya’s Children to read as follows:

2.1 To relieve the need of orphaned, abandoned or homeless children from Turkana County, Uasin Gishu County or elsewhere in Kenya who are formally placed in the care of Champions’ Preparatory School (CPS) (a Kenyan Government Registered Not for Profit Organisation) or for whom CPS may have assumed responsibility

2.2 To assist, in any humanitarian crisis and its aftermath, the families and communities in which such children live or may have sought or been granted refuge or temporary protection.

2.3 If the objects specified in 1 and 2 should for any reason fail or cannot be fulfilled then to work towards the reduction of poverty, advancement of education, protection of health and/or provision of welfare services for children generally in the said counties or other parts of Kenya whether directly or through other local charitable institutions there.

3 Reserves Policy

The current Reserves Policy reads as follows:

“The Association’s first responsibility is the maintenance of the orphans / boarders at Champions School. We will hold in reserve £6000 as being sufficient funds to provide the monthly fees for these children for a period of four months in the event of a sudden drop in income to the boarder support fund. Currently this sum is equivalent to one year’s Gift Aid claim, and one year’s claim will be held in reserve for this purpose.

The association is working with Champions School towards the school achieving self-sufficiency. We will hold in reserve, either in the bank or in as yet unclaimed Gift Aid, funds raised or donated for specific purposes to that end..

We will hold in reserve funds made available by bequest or other special gift, for any specific purpose for which they are given, using them as requested by the donor or, where no use is specified, as decided by the trustees.

We will hold in a separate account, restricted funds donated for the sponsorship of young people to high school and further education, drawing on those funds for those purposes only.

The reserves policy will be reviewed annually at the Annual General Meeting and adjusted as necessary to fit changing circumstances

PROPOSAL That the Reserves Policy be approved.

SECRETARY’S REPORT OF THE YEAR 2023 / 24

1 introduction.

The national and international political climate, and the ever-present climate crisis, continued to take their toll during this year. The social order in Kenya remained precarious, with violence being always a possibility, and a general feeling of unrest in the area, Orphans from Tarkwel, were unable to travel to and from school freely because of violence on the roads. Food and fuel prices remained high and prices for all other necessities crept upwards. In April the normal rainy season brought with it severe flooding everywhere in the country, and schools were unable to reopen at the proper time after the Easter break. In spite of these pressures work continued as normally as possible at Champions’ School. It was a pleasure and a great asset to have Kenneth Kimeu, Director of the work at Champions’ School, attend the A2022 / 23 AGM in August 2023, as he was able both to bring the meeting up to date with current events at the school, and share his vision for the future.

2 The purpose and use of this report

The report gives an overview of the year 2023 / 24. Much of the content will be known to members because events are recorded in the biannual newsletters, but it is important to record the facts in the Annual Report. It is hoped that members will read the report before the meeting, and either raise any questions at the meeting or, if unable to attend, send them in to the secretary beforehand,

3 A new ablution block for the school

Building work on the new ablution block continued throughout the year and was finally completed in June 2024. Progress was somewhat delayed because the new laboratory was being built at the same time – both were a priority for the school because both were requirements for Local Authority approval as a Junior Secondary School. The new block is attached to the recently laid mains sewer system, which happily passed close by the school. The water supply comes direct from the second borehole in the compound, pumped up to the block roof into giant holding tanks. FKC has funded the ablution block, a real necessity for staff and pupils and a great improvement on the previous facilities.

4 The water supply

It was reported last year that, unfortunately, the water from the two wells in the compound had turned salty and unusable for drinking and cooking, following the prolonged drought. A report as to the problems had been received indicating that the water contained several potentially dangerous minerals, and the proposed solution to the problem was prohibitively expensive and complex. Fortunately, an FKC member who is well versed in all aspects of the building trade was able to refer the problem to a colleague whose expertise is in water problems and solutions. He advised a simpler remedy- raising the level of the pump as water levels in the borehole rose after rain – and this has largely solved the problem. To be completely safe, the school fetches water from the church’s town supply for drinking, but the well water serves all other purposes.

5 Staff salaries

Early in 2024 the Kenyan Government proposed to add a new tax, to be levied on all people in employment, half charged to the individual and half to the employer. Whilst the tax had the laudable aim of providing finance for a massive national house-building programme, it was seen as the last straw by already struggling lower paid workers and small employers – including Champions’ School and its teachers. Imposition of the tax was deferred after riots and protests but news of the uprising prompted trustees to ask how Champions’ School and its teachers were faring. This enquiry revealed that the school were struggling to keep their lower paid teachers because they could not live on the salaries paid. FKC was able to offer, for a two year period, a very small monthly salary supplement (approximately £12 each) and this made all the difference.

6 The Boarder programme

This year we have been able to provide 16 places in the boarder programme for orphaned or destitute children, almost all from Lodwar and Tarkwel in the Turkana region. At the end of the year (May 2024) a need arose for more orphans to be taken into the school, when 20 children were suddenly rendered homeless and without family support by catastrophic floods sweeping through a village north of Eldoret. FKC cannot pay maintenance and school fees for these children, but their school uniforms and all necessities of home and school life have been provided. It is expected that

as the first horror of the flood abates and the village returns to near normal, homes will be found for some of the children back in their village. Over time, those remaining will fit into the normal boarder programme as spaces become available.

7 The High School programme

In 2023 / 4 we had eleven young people sponsored to attend high school. All were working hard, doing well at varying levels of ability, and eight of them will take their KCSE exam (equivalent to A level) in November 2024. This will leave just three to complete their high school education in the next three years. Trustees decided that FKC could not continue the high school sponsorship programme, as it was proving to be increasingly difficult to find individual sponsors, but as it happens the introduction of the new national education structure has provided a new way forward.

8 Champions’ Junior Secondary School

Although FKC is not directly funding the development of the Junior Secondary School, its progress is very important for the school as a whole. Under the new national education plan, children now have six years in primary school, to the age of 10 or 11, and then progress to junior high school for three years, and a further three years in senior high school. Champions’ Preparatory school therefore now has six junior classes instead of eight. Children would leave the primary school at 10 / 11, which is too young to return the orphans safely to their guardians. However, if Champions’ achieves its ambition to become a Junior High school, young people will be able to stay on for a further three years, leaving at 14. FKC will continue to support the children in the border support programme for that important further year.

9 The science laboratory

Like most small, privately funded primary schools seeking to develop a new Junior High provision, Champions’ School’s facilities will be somewhat “home grown” for a start. The school kitchen will become the domestic science / home economics lab; the dining hall will serve as a gym etc. But a science lab cannot be invented from nothing, a properly equipped space is essential. Champions’ has converted the cowsheds in the compound to a sparking new, fully equipped lab, and employed a teacher qualified to teach science and to use the lab. As building work on the lab and the ablution block was carried out by the same small builder and at the same time, it is probably no coincidence that they were completed at the same time and after some delay.

10 The Champions of Hope Technical Training Centre – Kenneth’s new vision

At the AGM in August 2023 Kenneth shared his vision for a new apprenticeship / training facility to provide further education and practical skills training for young people leaving school with a basic education but no means of earning a living. He had access to possible premises in which to start such a scheme and several local, qualified men who were willing to share their knowledge and skills with young people. Although this is news for the 2024 / 25 AGM it seems right to record progress so far. At the chairman’s request Kenneth submitted a detailed plan for a pilot project, to work with a few young people for a year and see what could be achieved. The people of St John’s Church, Mickleover, our chairman’s home church, were especially impressed by this important development and offered to fund the pilot for four years, with FKC matching the sum offered. Progress so far has been slow as many other demands have been made on Kenneth and his team, including a period of serious illness which rendered Kenneth unable to work for several weeks. However, the foundations of the scheme have been laid and there should be much to report to the 2024 / 5 AGM

11 Floods in Kenya and at Champions’ School

In April 2024 the normal rainy season brought with it torrential rain heavier than the country’s defences could manage, and for weeks most parts of the country had very serious floods, causing loss of life, livestock and livelihoods. King’ong’o, in which Champions’ School is situated, was severely affected, and eventually (in August) the flood poured down the road outside the school, under the gate, over the trenches dug around the school, and through the school to some depth – the two dormitories were raised enough to stay dry but all the classrooms were flooded. Work is ongoing to repair the damage but the school has remained open throughout.

12 A crisis appeal for help

In July 2024 Kenneth and his church sent an appeal letter asking for help to respond to the need of the local community following a disastrous flood which rendered many families homeless and destitute. The response of FKC supporters was immediate and generous. Next year’s annual report will include details as no news is available yet.

13 Fund-raising

The very last clothes sale is to take place on 19[th] October 2024 – the end of an era. We must then explore ways to dispose of the huge remaining stock of pre-loved clothing of every sort, in order to add to the funds. Only as a very last resort will they be sent to the recycling firm, which pays a minute amount for each bagful. Once the sales are finally over, there will be time to explore other options. The sales have contributed very significantly to our funds over the years, and none of it could have been achieved without the stalwart help of so many volunteers, both working at the sales and before the event, collecting and sorting items for sale. Great thanks are due to every volunteer – they have made it all possible.

For the future it will be necessary to find other ways to raise funds for any capital projects the trustees wish to support. For now though it is important to recognise that the majority of the funds raised this year as in every year, come from the generous regular giving of friends to the boarder support fund – and before that to the £1 a week fund; from individual sponsors of young people in high school, and from donations from those churches (and a school) who continue to support FKC in spite of many calls upon their generosity. We are grateful to them all.

Funds are quietly raised in other ways, very important but easily overlooked. A group of card players meet fortnightly to play various games, and the organiser provides refreshments and gives the proceeds to FKC. Several supporters, whenever they buy on line, use the “Give as you Live” web site to order their goods and services and FKC receives a small payment for each transaction. Individuals give us items of value which we take to the auction, receiving the full amount paid because the auction house does not charge commission to charities. So many ways to help – thank you to everyone who contributes in any way.

14 Conclusion

It is fair to say that 2023 / 4 was a year like any other in the life of FKC, it passed very quickly as we tried hard to keep up to date with routine administrative matters and busy fund-raising. Champions’ School continued successfully through some difficult times and does now seem to have achieved a level of self-sufficiency, albeit still rather precariously. Here at home thanks are recorded to Alvaston Methodist Church, our home base, to our hard-working trustees and to all our members, supporters and volunteers – every individual playing an important part in the life of this rather remarkable small charity!

TREASURER’S REPORT

1 Many thanks!

Once again we are grateful to John Byrne and Shirley Austin for their very generous support for FKC. John takes our raw figures, our income and expenditure recorded on a complicated spreadsheet, and puts the figures into the form of accounts required by the Charity Commission, producing the document attached. Behind that deceptively simple and understandable analysis lie hours of working out where to put what item of income or expenditure – John has done our accounts from the very early days of FKC and has vast knowledge of our doings to draw on.

Shirley acts as our Independent Examiner. She takes the spreadsheet, John’s accounts and workings and the bank statements and carefully checks every entry and calculation, before signing off the accounts as a proper record of the year. Both good friends to the association give us hours of their time entirely free of charge, and do so with great patience and good humour. We are greatly indebted to both.

2 Comment on the figures

We are happy to take questions at the meeting or to respond to enquiries from those unable to attend, but the following comments may help to clarify some points.

2.1 Receipts . Our income is some £8000 less than last year, which is obviously not a happy position to be in. As is clear from the figures, some of the drop is in fund-raising, and this is an inevitable trend as we do fewer events. Sadly we are all getting older and the work involved in our chosen way of raising funds is considerable – we hope to find some easier ways in future. The larger part of the loss is in donations etc. It is true that we have lost one or two regular donors to the boarder support fund in the year, but we have also gained some new supporters, this fund has remained fairly stable. As the high school sponsorship draws to a close, we have lost several sponsors for the students’ final years, and at £1000 per student this makes a significant difference to the income overall.

2.2 Payments On first glance it looks alarming that we have spent £6200 more than our income for the year. However, the ablution block cost a whopping £11800, and this cost was in our “budget” for the year. It has always been our principle to raise funds to send to Kenya for investment in the school and the children, not to hold money in the bank beyond what is prudent for the safe running of our affairs. There is one small quirk to be explained, in case an eagle-eyed member of AMC notices the anomaly! The proceeds of the Easter Fair are always divided equally between FKC and AMC Church funds. Because of the way floats are dealt with in the accounts, John has added the float taken out of the bank for the Fair, to the total proceeds under income. But of course the float was paid back into the bank before the proceeds were divided.

3 Conclusion

In spite of the inevitable fall in income, this has been a successful year for the association. Our generously given and hard earned income has been invested in the lives of the children and in the long term sustainability of the school. Gift Aid claimed in the year unfortunately did not reach the bank in time to be included in this year, but it would have added some £6000 to the fund. We have several years’ Gift Aid in hand to claim, at a similar amount for each year. We are therefore in a stable and safe position for the future, and our grateful thanks go to all our supporters for making this possible. Jennie Atherton

Treasurer.

FRIENDS OF KENYA'S CHILDREN RECEIPTS AND PAYMENTS ACCOUNT For the period 1st June 2023 to 31st May 2024

Receipts and payments
Receipts Unrestricted Restricted Endowment Total funds Last year
Donations,legacies andgrants(note 2a & 2b) 25,635 12,685 - 38,320 42,978
Fundraising events,raffles,collections etc(note 2c & 2d) 4,092 - - 4,092 7,555
Membership Fees 755 - 755 770
Sub total
Loans Received (see note 3)
Loan repayments received (see note 3)
Total receipts
Payments		 30,482 12,685 - 43,167 51,303
- - - - -
- - - - -
30,482 12,685 - 43,167 51,303
Grants and Donations Paid(see note 4a & 4b) 35,249 11,900 47,149 59,233
Printing,Postage and Stationery 566 566 882
Bank charges 232 232 291
Cost of Fundraising Events(see note 4c) - - 362
Insurance 283 - 283 307
Charity Expenses / Repairs/ Maintenance(see note 4d) 1,200 1,200 450
- -
- -
- -
- -
Sub tota l 37,530 11,900 - 49,430 61,525
Repayment of loans - (see note 5)
Loans Made - (see note 5)
Total payments
Net of receipts/(payments)
Transfers between funds (see note 2e)
Cash funds last year end
Cash funds this year end
- - - - -
- - - -
37,530 11,900 - 49,430 61,525
- 7,048 785 - - 6,263 - 10,222
- - - - -
16,461 21,479 - 37,940 48,161
9,413 22,264 - 31,676 37,940

FRIENDS OF KENYA'S CHILDREN

Statement of assets and liabilities at the end of the period

Statement of assets and liabilities at the end of the period
Cash funds (see note 6)
Other monetary assets
Investment assets
Assets retained for the charity’s own use
Liabilities
Signed by one or two trustees on behalf of all the trustees		 Unrestricted Restricted Endowment
Bank accounts 9,413 22,264 -
- - -
Total cash funds 9,413 22,264 -
Unrestricted Restricted Endowment
- - -
Fund to which
asset belongs		 Cost Current value
- -
Fund to which
asset belongs		 Cost Current value
- -
- -
Fund to which
liability relates		 Amount due When due (optional)
Unrestricted
-
-
Signature Print Name Date of approval

FRIENDS OF KENYA'S CHILDREN

Notes to Financial Statements

1 The financial statements have been prepared in accordance with the Charities Act 2011 using the Receipts and Payments basis.

2 Receipts Analysis
a Unrestricted funds :
Individual donations & bequests
Donations from Kingsfold MC
Donations from Holy Trinity Wealdstone
Donations from AMC Saturday café
Donations from N Blatherwick Whist evenings
Donations from Toton MC fellowship
Donations from Other < £100
b Restricted funds :
Transferred from Skelton bequest
Transferred from Spalton bequest
Transferred from Stevens Bequest (designated)
Transfers from other Restricted funds (with donor authority)
Skelton bequest to Child Sponsorship
Spalton bequest to Child Sponsorship
Total Restricted Funds receipts from Individuals and Groups
c Events,Sales etc :Unrestricted Funds
Easter Fair
July Half Price Sale
Pancake Night at AMC
Sale of Wedding Dress
Christmas Stall at AMC
Book and Plant Sales
3 Loans received and loans repayment received in year :
4 Payments Analysis
a Unrestricted funds :
CPS Boarder maintenance
Director support
Ablution block
Apprentice project
Floats for sales etc
Staff support
Easter Fair proceeds to AMC
Gift for Deng
b Restricted funds :
Child sponsorship
c Cost of Fundraising Events :
d Charity Expenses / Repairs/ Maintenance :
Expenses for KK visit and video
5 Repayment of loans and loans made
6 Bank account reconciliation
Balance as per statement Account No.1
Incorrect Penguin fund balance transfer
Transfer chq 386 drawn not presented
Balance as per statement Account No.2
Incorrect Penguin fund balance transfer
Final closing balance
Individual donations forChild Sponsorship Fund		 21,756
1,511
659
600
799
125
186
25,635
-
12,285
694.00
4,653.53
400
18,033
- 694
- 4,654
- 5,348
12,685
-
1,997
1,525
142
100
270
59
4,092
-
-
17,180
600
11,800
2,000
1,244
1,225
700
500
35,249
-
11,900
11,900
-
-
-
1,200
1,200
-
-
22,734.92
- 0.45
- 100.00
9,041.50
0.45
31,676.42
-

Restricted Funds as at 31/5/24

09/10 10/11 11/12 12/13 13/14
Children Sponsorship b/f - - - - - 361.73
Inc - - - 4,638.27 9,845.46
Exp - - - - 5,000.00 - 6,200.00
Bal c/f - - - - 361.73 3,283.73
Sustainability Project b/f
Fund (inc solar panels) Inc
Exp
Bal c/f
Skelton Bequest b/f
Inc
Exp
Bal c/f
Spalton Bequest b/f
Inc
Exp
Bal c/f
Total Open Funds b/f - - - - - 361.73
Inc - - - 4,638.27 9,845.46
Exp - - - - 5,000.00 - 6,200.00
Bal c/f - - - - 361.73 3,283.73
CLOSED FUNDS
Teacher Sponsorship/ b/f - 1,135.00 2,422.00 1,168.00 2,766.00
Project 36 Inc 1,660.00 4,884.00 8,053.00 6,606.00 6,586.00
Exp - 525.00 - 3,597.00 - 9,307.00 - 5,008.00 - 9,352.00
Bal c/f 1,135.00 2,422.00 1,168.00 2,766.00 -
Building Fund b/f - - - - 2,000.00
Inc - - - 2,000.00 2,500.00
Exp - - - - - 4,500.00
Bal c/f - - - 2,000.00 -
Kimeu Family Support b/f - - 1,180.00 1,870.00 320.00
Inc - 2,400.00 2,860.00 2,600.00 2,699.00
Exp - - 1,220.00 - 2,170.00 - 4,150.00 - 2,619.00
Bal c/f - 1,180.00 1,870.00 320.00 400.00
New Curriculum System b/f
Inc
Exp
Bal c/f
Famine Relief Fund b/f - - - - -
Inc - - - - -
Exp - - - - -
Bal c/f - - - - -
Sylvia Fund b/f - - - - -
Inc - - - - -
Exp - - - - -
Bal c/f - - - - -
Totals inc Closed Funds b/f - 1,135.00 3,602.00 3,038.00 4,724.27
Inc 1,660.00 7,284.00 10,913.00 15,844.27 21,630.46
Exp - 525.00 - 4,817.00 - 11,477.00 - 14,158.00 - 22,671.00
Bal c/f 1,135.00 3,602.00 3,038.00 4,724.27 3,683.73
14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22
3,283.73 550.37 2,394.87 8,900.37 6,329.08 9,736.56 10,868.67 12,993.67
9,166.64 13,044.50 20,305.50 12,928.71 18,282.48 14,132.11 14,275.00 19,360.00
- 11,900.00 - 11,200.00 - 13,800.00 - 15,500.00 - 14,875.00 - 13,000.00 - 12,150.00 - 28,590.50
550.37 2,394.87 8,900.37 6,329.08 9,736.56 10,868.67 12,993.67 3,763.17
- 2,807.45 4,507.45 6,017.45 7,248.55
3,329.45 1,700.00 1,510.00 1,231.10 2,653.45
- 522.00 - - - - 9,902.00
2,807.45 4,507.45 6,017.45 7,248.55 -
- 8,694.00 694.00 694.00 694.00
9,000.00 - - - -
- 306.00 - 8,000.00 - - -
8,694.00 694.00 694.00 694.00 694.00
- 6,714.23 6,714.23
6,714.23 - -
- - - 1,638.50
6,714.23 6,714.23 5,075.73
3,283.73 550.37 2,394.87 8,900.37 17,830.53 14,938.01 24,294.35 27,650.45
9,166.64 13,044.50 20,305.50 25,258.16 19,982.48 22,356.34 15,506.10 22,013.45
- 11,900.00 - 11,200.00 - 13,800.00 - 16,328.00 - 22,875.00 - 13,000.00 - 12,150.00 - 40,131.00
550.37 2,394.87 8,900.37 17,830.53 14,938.01 24,294.35 27,650.45 9,532.90
22/23 23/24
3,763.17 268.95
19,405.78 18,032.53
- 22,900.00 - 11,900.00
268.95 6,401.48
- 50.00
3,700.00 1,000.00
- 3,650.00 - 1,000.00
50.00 50.00
694.00 694.00
-
- - 694.00
694.00 -
5,075.73 4,653.73
-
- 422.00 - 4,653.53
4,653.73 0.20
9,532.90 5,666.68
23,105.78 19,032.53
- 26,972.00 - 18,247.53
5,666.68 6,451.68

51.95 - - 51.95 - 997.25 - - 997.25 - 10,582.10 5,666.68 23,105.78 19,032.53 - 28,021.20 - 18,247.53 5,666.68 6,451.68

Gen A/c

Gen A/c
Transfers received from Restricted Account Inc
3/23/2024transfer from rest acc1st term fees 4,400.00
3/23/2024transfer from rest accApprentceship project 2,000.00
5/26/2024transfer from rest acc2nd term fees 3,300.00
9,700.00
Remove from Gen a/c income as already accounted for in Restr a/c
Transfers paid to Restricted Account Exp
9/30/2023 BACS Mrs Joan West for Sponsorship fund 4000.00
9/30/2023 BACS Ray Hickling for spponsorship fund 50.00
1/12/2024 BACS M Vick for sponsorship fund (rest acc) 1000.00
1/12/2024 BACS K Shah for sponsorship fund (rest acc) 250.00
1/12/2024 BACS donation for sponsorshipo AF & B Shah 100.00
3/31/2024 BACS Mr Vick for sponsorship fund 1000.00
3/31/2024 BACS Neal & Jean Clarke for sponsorship fund 200.00
5/13/2024 BACS Mrs P Warman (sponsorship) 1000.00
7600.00
Transfers paid to Restricted Account but allocated in General Exp
9/24/2022to CPS for Director salary supplement 50.00
9/24/2022to CPS for boarder maintenance 1800.00
1/16/2023transfer to rest acc for bank charges 30.00
1880.00

Remove income and expenditure for this in restricted account as accounted for in general a

NB

4000 gift aid transferred to rest a/c and allocated to sponsorship

received in 2018/19 from 2013-2015 gift aid claims and held in general fund since

No elimination required as this,in effect is a straightforward reallocation from general to restr

However needs to be shown as expenditure in General (in other donations) to reduce No.1 a/ shown as income in Rest Spons to increase No.2 a/c balance by 4000

Rest A/c

Rest A/c
Exp
3/20/2024!st term fees 11 students 4,400.00
3/20/2024Start up fund for Apprentice project 2,000.00
5/12/2024second term fees for 11 students 3,300.00
9,700.00
Inc
11/19/2023 FKC general account (sponsorship) 4,000.00
11/19/2023 FKC general account (sponsorship) 50.00
3/28/2024 FKC general account (sponsorship) 1,250.00
3/28/2024 FKC general account (sponsorship) 100.00
5/26/2024 from Fkc general account 1,200.00
5/26/2024 from Fkc general account sponsor Cynthia 1,000.00
7,600.00
Inc
9/23/2022trans from gen acc for boarder support/salary support 1850.00
2/17/2023FKC general a/c for bank fees 30.00
1880.00
ccount as boarder maint,salary support and bank charges

ricted so net NIL

/c balance and

Friends of Kenya's Children accounts xxxx-xx
INCOME DESIGNATED USE
date name / event amount individual group church
event		 total check date item amount £1 a week membersh
ip money
8/10/2023 BACS S Noon appeals expenses 975.00 D 975.00 975.00 8/10/2023 BACS S Noon appeals expenses 975.00
8/20/2023 Mrs S Gilfillan 200.00 D 200.00 200.00 8/20/2023 Mrs S Gilfillan 200.00
Income foryear(ie excl b/f) 47,182.10 16,825.72 0.00
transfer membershipfees from BS to Member Fees -755.00 755.00
Revised income foryear 47,182.10 16,070.72 755.00
21155.84 D DONATIONS (adj£755(151x5)to membershipfees) Allocation D 14,059.72 755.00
7600.00 DT DONATIONS (subsequentlytransferred to restricted account) G 2,011.00 0.00
0.00 GA GIFT AID S/E 0.00 0.00
0.00 GR GIFT AID tran sferred to Restr Fund 16,070.72 755.00
3879.40 G GROUP DON ATIONS
0.00 GT GROUP DON ATIONS(subsequentlytransferred to restricted account)
1525.05 E SPECIFIC EV ENTS
0.00 ET SPECIFIC EV ENTS(subsequentlytransferred to restricted account)
755.00 M MEMBERSHI P FEES(adj£755 fron donations 151 members@£5)
2408.31 EA SPECIFIC EV ENTS AT AMC
158.50 S GENERAL SA LES
9700.00 T TRANSFERS FROM RESTR FUND andpaid out
0.00 TA TRANSFERS FROM RESTR FUND and allocated ingeneral
16461.24 BF BROUGHT FO RWARD
63,643.34
47182.10 Income excl B /F
-7600.00 Transfers out t o RA
39,582.10 Income excl tr ansfers in/out from RA and B/F
0.00 Add back in tr ansfers to RA not made until aftery/e
-9,700.00 remove xfers i n alreadyallocated in RA to sponsorship
29,882.10
expenditure
Family
expenses
for Kimeu		 Utilities
fund for the
school		 General
fund		 Sustainabilit
y projects		 FLOOD
RELIEF		 expenses /
administrati
on		 TOTAL date item amount ref month
975.00 975.00 8/21/2023 Expenses for Kenneth to visit + video 1200.00 chq379 CE
200.00 200.00 12/28/2023 Zurich Insurance(Sandrapaid bycard) 283.00 chq383 CE
600.00 659.00 9,631.18 0.00 222.20 19,244.00 47,182.10
600.00 659.00 9,631.18 0.00 222.20 19,244.00 47,182.10
600.00 0.00 6,273.92 0.00 222.20 0.00 21,910.84
0.00 659.00 1,209.40 0.00 0.00 0.00 3,879.40
0.00 0.00 2,147.86 0.00 0.00 1,944.00 4,091.86
600.00 659.00 9,631.18 0.00 222.20 1,944.00 29,882.10 -

ba

item

BACS sale goods (wedding dress) Donation from David Hay for general fund BACS Give as you Live

BACS Neal Blatherwick whist drives

BACS for boarder suport from Saturday café BACS for boarder support CAF BACS for boarder support Carole Connelly from restricted account for sponsored school fees Donations for general fund

Donation to boarder support fund to CPS for Director salary supplement to CPS for boarder maintenance Staff salary supplement to CPS for Director salary supplement to CPS for boarder maintenance Staff salary supplement 2nd term high school fees electronic transfer fee Half proceeds Fair to AMC transfer to rest fund sponsorship Vick/Clarke transfer to rest acc sponsorship P Warman

Closing balance

ank reconciliation check against accounts
amount ref
100.00 Q16 total income 19767.16
300.00 Q19 total income 27099.89 27099.89
15.57 Q146
58.00 Q147
600.00 M148
50.00 M149
26.00 M150
3300.00 T133
174.49 Q134 / 139
300.00 M140
-50.00 X56 X57
-1440.00 X57 X58
-125.00 X58 X59
-50.00 X59 X60
-1440.00 X60 X61
-125.00 X61 X62
-3300.00 X62 X63 total income 63643.34 63643.34
-30.00 X63 X64 total expenditure 40908.42 -40908.42
-700.00 X64 X56 balance agrees with statement 22734.92 22734.92
-1200.00 X56 X54
-1000.00 X54 X55
22734.92 X55
Kenneth support list 2022/23
Date Name amount monthly period £1 eqivs. **method ** receipt
8/20/2023 Mrs J Belmore 10.00 cash *4/23
8/20/2023 Kingsfold Methodist church Dec 22 -
May23		 456.00 chq *5/23
8/20/2023 Mrs R Higgins 200.00 chq *6/23
8/20/2023 Mrs Sue Mercer 5.00 cash no receipt
8/20/2023 Mrs Pam Owens 5.00 cash no receipt
11/19/2023 KIngsfold Methodist church June-July2023 355.00 chq *7/23
11/19/2023 Mrs C Corbet 10.00 chq no receipt
11/19/2023 Mrs J Belmore 10.00 chq *8/23
11/19/2023 Mr & Mrs Bohanna 100.00 chq *9/23
11/19/2023 Mr & Mrs M Severn 104.00 chq *10/23
11/19/2023 Mr & Mrs P Goddard 170.00 cash *13/23
1/8/2024 Mr P Beetlestone 26.00 chq *18/23
1/8/2024 Mr & Mrs R Watson 60.00 chq *19/23
1/8/2024 Mrs S Gilfillan 100.00 chq *20/23
1/8/2024 Mrs J Belmore 10.00 cash *21/23
3/23/2024 Kingsfold church Sept- Dec 2023 300.00 chq *29/23
3/23/2024 Mrs L Sainsbury 120.00 chq *30/23
3/23/2024 Mr & Mrs L Aplin 20.00 cash no receipt
5/26/2024 Kingsfold MC Jan-April 2024 300.00 chq *31/23
standingorders 0.00 0.00
total 2,361.00 196.75 45.40
shortfall 0.00 0.00
4,051.00
Date CASH/CHQ RECEIPT No
7/9/2023 JULY HALF PRICE SALE 906.05 CASH NO RECEIPT
7/14/2023 Mr D Hay 300.00 CASH NO RECEIPT
8/20/2023 SALES OF BOOKS & PLANTS 9.50 CASH NO RECEIPT
8/20/2023 Mrs J Herbert donation 20.00 CASH NO RECEIPT
8/20/2023 Mr & Mrs P Cave 10.00 cash NO RECEIPT
8/20/2023 Toton ThursdayFellowship 92.00 CASH NO RECEIPT
8/20/2023 J Proudlove donation 2.94 CASH NO RECEIPT
8/20/2023 Mr M Embleton-Smith 100.00 chq NO RECEIPT
8/20/2023 Mrs J M Jarett 50.00 chq *1/23
8/20/2023 Mr T Butler 50.00 chq *2/23
8/20/2023 Mrs S Gilfillan 200.00 chq *3/23
11/19/2023 Kingsfold fellowship 100.00 chq *11/23
11/19/2023 Mrs D J Jacklin 150.00 chq *12/23
11/19/2023 Mrs D Smith 10.00 cash NO RECEIPT
11/19/2023 Mrs J Belmore 10.00 cash NO RECEIPT
11/19/2023 Donation 10.00 cash NO RECEIPT
11/19/2023 AGM Raffle 49.00 cash/chq NO RECEIPT
11/19/2023 AGM Jean's crafts 53.50 cash NO RECEIPT
1/8/2024 Mrs M Hopkins 1000.00 chq *14/23
1/8/2024 Mr I Frearson 400.00 chq *15/23
1/8/2024 Mrs Jean Spenceley 40.00 chq *16/23
1/8/2024 Mr & Mrs G Bennett 100.00 chq *17/23
1/8/2024 Jean's crafts 26.00 cash no receipt
3/23/2024 Easter Fair 1371.61 cash/chqs no receipt
3/23/2024 Christmas stalls 269.60 cash no receipt
3/23/2024 Craft sales at Rise up 83.65 cash no receipt
3/23/2024 Pancake Day 142.10 cash no receipt
3/23/2024 book Sales 9.00 cash no receipt
3/23/2024 Sandra's boot 97.93 cash no receipt
3/23/2024 anonymous donation 30.00 cash no receipt
3/23/2024 Ms J L Ball 100.00 chq *22/23
3/23/2024 K & L Blackshaw 5.00 cash *24/23
3/23/2024 Sally-Ann Charles(sponsorship) 110.00 chq no receipt
3/23/2024 from restricted account 6400.00 chq no receipt
3/23/2024 Mrs E Sewell 50.00 chq *25/23
3/23/2024 Mrs E Hughes 50.00 chq no receipt
3/23/2024 Mrs C Corbett 50.00 cash *26/23
3/23/2024 Mrs A Land 10.00 cash *27/23
3/23/2024 Mrs BettyMason 30.00 chq *28/23
5/26/2024 from restricted account 3300.00 chq no receipt
5/26/2024 Mrs E Hughes 50.00 chq no receipt
5/26/2024 Toton Methodist Tuesdayfellowship 32.75 cash no receipt
5/26/2024 Plant sales 22.00 cash no receipt
5/26/2024 book Sales 6.00 cash no receipt
5/26/2024 Donation 5.29 cash no receipt
5/26/2024 Donation 46.45 cash no receipt
5/26/2024 Plant sales 12.00 cash no receipt

2021 / 2022

2021 / 2022
Name amount
frequency		 annual total check Notes
Allan 5.00 Frances 5.00 monthly 60.00 started Jan 16
Alvaston Methodist Ch 25.00 25.00 monthly 300.00
Alvaston MC cofee bar 50.00 monthly 600.00
Aston 11.00 John 11.00 monthly 132.00
Atherton 30.00 Jennie 30.00 monthly 360.00 to £30 when? to 40 11/21
Baxter Elaine 5.00 monthly 60.00 stopped 7/19
Blatherwick 5.00 Carol 5.00 monthly 60.00 started 10/20
Bolton 25.00 Penny 25.00 monthly 300.00 started 4/19
Bough 5.00 Gillian 5.00 monthly 60.00 started 3/17
Bower 20.00 David 20.00 monthly 120.00 started 5/15 20
Bradshaw 5.00 Ken 5.00 monthly 60.00 started 11/16
Bradshaw 5.00 Thelma 5.00 monthly 60.00 started 11/16
Brady 4.00 Julie & Shaun 4.00 monthly 48.00 started 10/17
Burke 10.00 Brian 10.00 monthly 120.00 started 11/15died 11/19
Burke Valerie 10.00 monthly 120.00 started 1/16 died 11/18
Burton 10.00 Andy & Mary 10.00 monthly 120.00
Byrne 10.00 Suzie 10.00 monthly 120.00
Byrne 20.00 John 20.00 monthly 240.00
Cadman 8.68 Brian & brenda 8.68 monthly 104.16
Carruthers B. A. 5.00 monthly 60.00 died 2018
Clark Simon 10.00 monthly 120.00 died 5/19
Cocker 5.00 John 5.00 monthly 60.00 started 8/17
Comley 30.00 Tom 30.00 monthly 360.00
Coupe 10.00 Gill & Roger 5.00 monthly 60.00 £10 from 8/19
Cresswell 5.00 Martn 5.00 monthly 60.00 started 11/18
Crossfeld 5.00 Bety 5.00 monthly 60.00
Ellyat 10.00 Sue 12.50 monthly 150.00 started 3/17 stopped 11/19 12.50 from 8/20 no gif aid
England 30.00 John & Beth 30.00 monthly 360.00
Evans 10.00 Tina 10.00 monthly 120.00 started 8/18
Fincham 10.00 Janet & John 10.00 monthly 120.00
Foreshew 25.00 Alison 20.00 monthly 240.00 started 3/17 renstarted 3-19 25 from when?
Fowkes 15.00 Kevin & Chris 15.00 monthly 180.00 15.00 from when?
Frize 20.00 Martn 20.00 monthly 240.00 started 8/18
Gadsby 10.00 Alison 10.00 monthly 120.00 started 12/18stopped 4/20
Galloway Geraldine 10.00 monthly 120.00 stopped 4/19
Gaskin 30.00 Bety 12.00 monthly 144.00 30.00 from 7/18 40
Geary 10.00 Jane & Ken 5.00 monthly 60.00 10 from 9/19
Govier 20.00 heather 20.00 monthly 240.00 started 2021?
Hammond 10.00 Jenny 10.00 monthly 120.00 started 6/15
Hay 15.00 David & Barbara 15.00 monthly 180.00
Hillis 5.00 Liz 5.00 monthly 60.00 started 1/17
Holmes 20.00 Judith Margaret 20.00 monthly 240.00 started 9/14 20.00 from 8/18
Hollis 25.00 John 25.00 monthly 300.00
Hopkins 20.00 Margaret 30.00 monthly 360.00 £30 from when? 60 from 2/21
Hotchkiss 30.00 David & Pauline 20.00 monthly 240.00 started 6/16 30.00 from 9/18
Hughes 5.00 Eileen 5.00 monthly 60.00
Hunter 5.00 Peter 5.00 monthly 60.00 started 5-20 8.00 from 11/22
Ingram Mary 20.00 monthly 240.00 died 2017
Jarvis Nora 4.34 monthly 52.08 stopped 2018
Jones 5.00 Mike & Mandy 5.00 monthly 60.00
Jones Eve 10.00 monthly 120.00 started 12/18
Kane 35.00 Jim & Jenny 35.00 monthly 420.00
Kingsfold church 50.00 monthly 600.00
Land 10.00 Ann 10.00 monthly 120.00
Law Evelyn 5.00 monthly 60.00 started 9/18 died 7/19
Lawrence 10.00 Sonia 10.00 monthly 120.00
Lee 20.00 Raymond 20.00 monthly 240.00 started 10/20
Lindsey 10.00 Christne 10.00 monthly 120.00 started 1/19
Manning 5.00 Ruth 5.00 monthly 60.00
MacLeod 5.00 Lynn 5.00 monthly 60.00
McHugh 5.00 Jo 5.00 monthly 60.00
McInnes 10.00 Elizabeth 20.00 monthly 50.00 started Jan 18£20 from 4/20 30 from wh
Meyers 5.00 Kay 5.00 monthly 60.00 started June 19
Mitchell 60.00 Jacky 60.00 monthly 720.00 £30 to 12/16 then £60 from 1/17
Maiden John 4.33 monthly 52.00
Mathers 10.00 Val & Gene 10.00 monthly 120.00 £20 from 2-3-20
Noble 10.00 Barbara 10.00 monthly 120.00 started May 19
Noon 70.00 Sandra 20.00 monthly 240.00
Oliver 25.00 Andrew & Louise 25.00 monthly 300.00 started 10/19stopped 5/20
Parry 10.00 Joan 10.00 monthly 120.00 started 8/17
Pearce 15.00 Jo 15.00 monthly 180.00 started 4/22
Peel 10.00 Rose 10.00 monthly 120.00
Peters 5.00 Anthea 5.00 monthly 60.00
Philpot 10.00 J & V 10.00 monthly 120.00
Price 25.00 Mary 25.00 monthly 300.00
Pritchard 25.00 Paul 25.00 monthly 300.00 50 from 2/23
Prockter 10.00 Frances Elaine 10.00 monthly 120.00 started 11/20
Pullan 15.00 Tim 15.00 monthly 180.00
Ramsell 25.00 Dave & Kath 25.00 monthly 300.00
Reid 10.00 Rose 10.00 monthly 120.00 stopped 11/20
Rhule Yvonne 10.00 monthly 120.00 when did this 2017.00
Rodgers 6.00 Sue and Dick 6.00 monthly 72.00 started 9/18
Rofer 10.00 Caroline 10.00 monthly 120.00 25 from 2.22
Sainsbury 5.00 Linda 5.00 monthly 60.00 started 3/19
Sanders 30.00 Janyne & Paul 25.00 monthly 300.00 30.00 from 7/18
Saul 5.00 Cathy 5.00 monthly 60.00 started feb 15
Selby Michael 5.00 monthly 60.00 started 3/17 when did it stop?
Severn 30.00 Mike 40.00 monthly 480.00 ? See note 30.00 from12/18 £40 from 5
Shepherdson 10.00 Carol 10.00 monthly 120.00 stopped 12/19
Smith 10.00 Coral 10.00 monthly 120.00 started 8/17
Smith 5.00 Mary 5.00 monthly 60.00
Smith 4.00 Mary 4.34 monthly 52.08 started 10/18
Smith 6.50 Claire 6.50 monthly 78.00
Sparkes 10.00 Margaret & Bob 10.00 monthly 120.00 increased to £20 9/21
Spenceley 6.00 Karen 6.00 monthly 72.00 started 8/14
Spenceley 5.00 Jean & Malcolm 5.00 monthly 60.00
St Johns Mickleover 300.00 quarterly 1200.00 stopped ?
Stevens 10.00 Lou 10.00 monthly 120.00 started 4/18
Swann 10.00 David 10.00 monthly 120.00 started 10/20
Taylor 5.00 Marion 5.00 monthly 60.00
Trahearn Don & Anne 25.00 monthly 300.00 25.00 from 10/19
Travelounge 50.00 50.00 monthly 600.00 started 4/17 when did they stop?
Tunniclife 18.00 13.00 monthly 156.00 started 9/16 18.00 from Jan 18 when did it
Warman 5.00 JP 5.00 monthly 60.00 started 8/16
Waterfeld 10.00 John & Jeanete 10.00 monthly 120.00
Weller A 5.00 monthly 60.00 when did this stop?
Whitaker 10.00 Sarah 114.34 monthly 1372.08 started 6/16
Winfeld Liz 6.00 monthly 72.00 paid year up front then stopped.
Wills Jenny 11.67 quarterly 100.00 35.00 from 11/19
Witcomb 10.00 Barrie 10.00 monthly 120.00 started 9/16 20.00 from 12/18 10 8/20 w
annuals 1304.18 50.00 monthly 600.00
1271.35 15256.20
annuals 35722.60
Chrissie Vann 5.00 started 1/24 2976.9
Sophie 5.00 started 9/23
Wendy Roome 10 started 6/23
Name amount frequency date
Maiden John 50 annual August
Watson Ann 50 annual December
Wills Jenny 120 quarterly
Leyland AP & MA 50 annual December
Talkes P 150 annual October
Watson hazel 100
Hilditch Kim 60

from 4/21

30 from when?

from when? hen

t stopP ,hen changed?

7/10/2023 to CPS for Director salary supplement 50.00
7/10/2023 to CPS for boarder maintenance 1440.00
1490.00
8/8/2023 to CPS for Director salary supplement 50.00
8/8/2023 to CPS for boarder maintenance 1440.00check!
1490.00
8/21/2023 to CPS for Director salary supplement 50.00
8/21/2023 to CPS for boarder maintenance 1440.00
1490.00
8/30/2023 third term fees for high school students 4200.00
8/30/2023 build ablution block 11800.00
10/10/2023 to CPS for Director salary supplement 50.00
10/10/2023 to CPS for boarder maintenance 1390.00
1440.00
11/16/2023 to CPS for Director salary supplement (Nov) 50.00
11/16/2023 to CPS for boarder maintenance (Nov) 1440.00
11/16/2023 to CPS for Director salary supplement (Nov) 50.00
11/16/2023 to CPS for boarder maintenance (Dec) 1440.00
11/16/2023 Staff salary supplement (Oct / Dec) 375.00
11/16/2023 Addition for Christmas 100.00
3455.00
1/3/2024 to CPS for Director salary supplement 50.00
1/3/2024 to CPS for boarder maintenance 1440.00
1/3/2024 Staff salary supplement 125.00
1/3/2024 Start up fund for Apprentice project 2000.00
1/3/2024 first term fees for current 10 high school stu 4000.00
1/3/2024 first term fees for Nicolas, new student 400.00
8015.00
2/7/2024 to CPS for Director salary supplement 50.00
2/7/2024 to CPS for boarder maintenance 1440.00
2/7/2024 Staff salary supplement 125.00
1615.00
3/20/2024 to CPS for Director salary supplement 50.00
3/20/2024 to CPS for boarder maintenance 1440.00
3/20/2024 Staff salary supplement 125.00
3/20/2024 to CPS for Director salary supplement 50.00
3/20/2024 to CPS for boarder maintenance 1440.00
3/20/2024 Staff salary supplement 125.00
3230.00
5/12/2024 to CPS for Director salary supplement 50.00
5/12/2024 to CPS for boarder maintenance 1440.00
5/12/2024 Staff salary supplement 125.00
5/12/2024 to CPS for Director salary supplement 50.00
5/12/2024 to CPS for boarder maintenance 1440.00
5/12/2024 Staff salary supplement 125.00
5/12/2024 2nd term high school fees 3300.00
6530.00

Report to the Trustees of Friends of Kenya's Children Introduction I have examined the accounts of Friends of Kenya's Children for the year ended 31s* May 2024 as an independent examiner, and have compared the accounts prepared forthe Annual General Meeting with the financial records kept for that year by the charity's Treasurer on behalf of the Trustees. Basis of independent examiner's report My examination includes a review of the accounting systems and records and a comparison of the accounts with those records. It also includes considering any unusual items in the accounts, or concems regarding systems, and seeking explanations from you as Trustees concerning any such matters. Independent examiner's statement In connection with my examination, no matter has come to my attention which causes me to believe that in any material respect the requirements: to keep appropriate accounting records to have robust systems in place for the management of finances, and to prepare accounts which accord with the accounting records has not been met. Date Mrs Shirley Austin 5 Sporton Close South Normanton Derbyshire DE55 2HH