Charity ReglstratSon No. 1119512 Company Registration No. 06182571 (England and Wales) MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 RickardLuckin
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) CONTENTS Page Trustees, report Independent examiners report 16 Stalement of fin8nci818clivitles 17 Balance sheet 18 Notes to the financial statements 19-31
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) LEGAL AND ADMINISTRATIVE INFORMATION Directors C Shiret A Wootten CP Hyde D Higham T Wills A Mitchell G Clark (Appoinled 2 May 2024} Secretary C Shiret Charity number 1119512 Company number 06182571 R8g18tered offlce 14 St Davids Drive Leigh on Sea Essex SS9 3RF Independent examlner Janin8 Mansfield Rlckard Luckin Llmited 1 sl Floor County House 100 New London Road Chelmsford Essex CM2 ORG Web81te vvhv.mikuyutanzanla.org
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 A messa e from our Chairman. The year was all about planning for the future while ensuring the past was properly 'put to bod.. That sounds odd, but at Mikuyu Tanzania (formerly Livingstone Tanzania Trust) we have always committed lo ensuring agreed projects are fully funded and fully delivered and that is precisely what we have achieved. The Board of Trustees took a decision In 2023 to change the name of the organisatton to belter reflect the operational model. when we appointed our first Tanzanian in-country Programmes Manager, Abdallah Njayagha (Abdil. We have spent this year ensuring that every detail of the transition was in place and I was extremely pleased that al the end of March 2025 Mikuyu Tanzania came into existence, without mishap. During the year our usual programme of building continued as delivered som8 outstanding prolects which profoundly improved lives. The Babati Day Secondary School was one such notable project, where we co- produced a student-led design of a toilet block and where latterly the Head Teacher reported a number of positive Impacts linked lo the new toilets. Chief among Ihese is a drop in urinary tiacl infections from an average of ten students needing hospital treatment each week to zero cases. We have also seen an increased number of girls having the confidence to regularly attend school, and an improvement by 5% on the school's exam pass rate. In 2023 we also took the decision to work with a greater range of Tanzanian partners and to move our focus to more remote areas of the Babati region dealing with communities which face greater daily challenges to get their children properly educated. In 2024 Julian and Abdi began Ihe process of engaging with these communities, Including detailed research, consullalions and discussion with leachers. parents. children and village councils. This pro¢ess resulted in detailed plans of the requirements and ambitions of four separate partner communitles ready lo launch in our 2025 funding driv8s. Separately, we have worked with another UK charity, Made with Hope and their local delivery partners in Arusha, Ndolo in Action, on delivering a large self-sustaining school farffl, whlch is in the government's wishes for all schools moving forward. The aim is lo boost the nutritional content of school meals, provide money from sales of produce to maintain the gardens and use the surplus to buy books and other school es58nllals, while giving the stud6nts skills in more modern farming techniques ready for their adulthood. On my recenl visit lo see the progress of our projects, I was taken by how well invested the Babati Town Council is in all things Mikuyu, even down lo confirming their first ever match funding for 80me roofs on teachers houses and toilets and suggesting a joint school farm project. Once again this year. everyone at Mikuyu Tanz8nia h8s given 100% and I thank the Trustees for glving the charity Iheir time and support and their specialist skills and advice. Julian and his team have been ceaseless In their toil and Abdi has been 8 shining beacon in country. Cllve Shlret, Chalmian. June 2025 Mikuyu Tanzanla's work aligns wlth the Tanzanian Development Wision 2050 In that wa also want to." Prloritlse stakeholderparticipation fmm tho outset Develop human capitsl beyond education Reduce inequallty Promote equitable aces to educatlon and economlc opportunities Direct The Directors present their report and accounts for the year ended 31 March 2025 The financial statements have been prepared in accordance with the accounting policies set out in nole 1 to the financial Statements and comply wtlh the charity's Memorandum and Articles of Association. the Companies Acl 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appIlble in the UK and Republic of Ireland (FRS 1021" (effective 1 January 2019). The Trustees have paid due regard to the guidance Issued by the Charity Commission in deading what activities the charity should undertake.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and operatlng model Our objectives are-. - 1, To alleviate poverty and hardship in Tanzania through programmes developed In collaboration with Tanzanian stakeholders. 2. To work with the community in long-leim partnerships to develop sustainable solutions which the community can deliver. monitor and evaluate. 3. To ensure our prograrnmes do not have any negative impacts that might affed the wellbeing and safety of our staff, partners and the communities we work with. 4. To raise funds in an ethical manner lo fund the cost of developing, implementing, and monitoring programmes in Tanzania, and associated UK programme costs and core costs. 5. To develop the competencies of delivery partners. Charitable Strategy Our strategy is to tackle the 3 major contributors to povety education. suslainable livelihoods and hèalth. Tackling any one of them alone will not alleviate poverty, but by tackling them all at the same lime in one location we can support the community to sustalnably overcome pov8rty. We recognlse that each themallc area is complex, but their interconnectedness can be used, when we work closely with the communlty, to build a momentum for change and a belief that It Is achievable. Education Inlrastructur Wai•r. •dnltsllon rfnyAI•Th• Sthoolm knd ErOnM•tI1 X- sustèlnable paih to pov•rty •ll•vlatlon Health Sust8lnablo Uvellhoods
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Slralegy for achieving our objectives Through consultatlon, collaboration and active participation with locally led NGOS. local communities. their leaders, and other stakeholders we can all understand the complexitie5 of the challenges being faced and together address them. Whilst our focus is on ensuring children receive the educalion that they need to break the cycle of poverty, our work encompasses the whole community. 2. Our fundraising and communication strategy aims to diversfy our income sources whilst retaining the interest and engagement of our existing donor base. Our values Our values reflect who we are and run through all that we do in tenns of decision maklng and delivery. We refer to them as SLICE. ew of colleagues, of partners. of donors, of communllies and of the environment. We strive lo achieve thls by creating an inclusive and welcoming space where all ideas are considered allowing the charity to evolve and maintain our legitimacy whilst doing no harm. Lon evi w& do not helicopter in and out of communities, we stay for the long term. We believe that it is only through building up trust over time Ihal we can Iruly understand and influence change. le our word is our bond. we never make promises that we cannot keep. we communicate with honesty, and we share both successes and challenges. Collaboration we practi participatory and adaptive management techniques that require constant communication involving the community at all stages of programme development. - we recognise Inequity and adlust our approath to ensure that everyone is treated with dignity and re5P8Ct. This has been a year of exciting change and evolutlon for us. we have: _ 1. Changed our name from Livingston8 Tanzania Trust to Mikuyu Tanzania. 2. Widened our dellvery partners . 3. Evolved our delivery process. 4. Researched the challenges new communilies face when tryin9 to educate their young people All the while we have continued to dèliver impacttul programmes in Tanzania, developed th6 competencles of our team and diligently managed our UK resources. 1. Name change We felt that the connotations of the word Livingstone did not reflect the partiupglory and collaborative ethos of our work. After due consultation we agreed on the Kiswahili word Mikuyu, which is the plural word for Sycamore Fig trees. These trees. which grow abundantly around Babati, are the trees under which elders traditionally sal when holding community meetings. As we are rooted in the Gommuntty and we too sit and discuss the issues of the day with the community we felt this association suited us. By moving away from Livingstone we do not wish to cast negative aspersions upon Dr Livingstone whose work to highlight and end slavery we hold in high regard. The new name has been hugely positively received and we are grateful to Bev Hall who volunteered her skills to guide us through the process and ensured it ran smoothly.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 2. Changing delivery partners We strongly believe in working with local partners as il helps to ensure that we acl respectfully at all times, are guided to ensure that we do no harm and only do Yrk that is both wanted and needed by the cotnmunity. For the past 12 years we have enjoyed a fruilfijl partnership with Maisha Capacity Development OppDrtunity, however as we shift our charitable objectives it is with sadness that we did not renew our contract with them from December 2024. During the course of the year we began to form working relationships with 4 other NGOS in Tanzania. Impact Lead Tanzania IILT) in Babali. We have provided personal development of their Director through training courses and internal training and mentoring and some kick start funding. This is a new NGO in Babati which shows great polential and we have worked with ils Director in the past. He has excellent social capital within Babati and experience of WASH. enterprise training, construction projects, leacher training and volunteer management. Ndoto in Action in Arusha, through the UK charily Made with Hope. We have supported a single project that focuses on developing a fully self-sustaining school market garden for a primary school. The 8im 18 to supplem8nt the school's existing school meals programme with fresh fruit and vegetabl8s. The farm wlll be completed in 2025 and will have surplus produce which will provide 8n income to cover all the farm's running costs and contiibute lo the school's running costs. The Farm has already been visited by Babatl Ward and Edu¢alion Officers and Head Teachers from Baball who ar8 inspired to further develop their activltl88 in this area. 3. Evolvlng the delivery process Being mindful of the complexities of poverly and the different agencies working lo tackle il and the power balances between us all, we recognise that whilst a participatory approach to development, which we hav8 been adopting for the past 12 years, Is inclusive, it allows us lo retain power over funding and decision mgking. This power Imbalance perpetuates irsequalily. We are therefore evolving our behaviour to adopt a co-produclion approach where Issues are talked through in round table discussions with more stakeholders than ever before, including local governrnent. This more collaborative approach provides greater long-term sustainability. has greater breadth in decision making whilsl allowing us lo maintain control of the finances, which we recognise as essential nol for power purposes but to ensure accounlabilily lo our donors whilst ensuring transparency. Working with local Government can be fraught with complexities and we have taken advice on Ihis and enter the process aware of the Ghallenges, whilst also acknowledging that the impact of closer collaboration can be significant. The inllial meetings have been hugely successful and we have even gained funding pledges for two construction programmes and significant support in the development of a new agricultural programme. 4. Delivering Impadful programmes Over the course of the year we have:_ Completed, in partnership with the community, the construction and filout of five new classrooms at the Kiongozi Primary School, providing new learning space for five year groups and reducing overcrowded classrooms. These classrooms have been visited by the Region81 Commissioner and are of such quality that they are now the stsndard by which future dassrooms will be measured. Completed the conslruclion of brand new boy5 toilets at Babali Day Secondary School so that the boys no longer have lo fear using the toilets, and, no longer fear eating and drinking during the day. This was the 2nd phase of the development programme at the school where we completed the girls tollets the year before. Both of these toilet blocks have also been set as the standard against which future toilet projects will be measured. Continued to provide training for Ward Education Officers, Head and Deputy Head Teachers on Leadership and Teacher Training so that in 202&6 they can start training teachers in their own schools. Provided iwo primary School with a pholocopier to aid them in their quest to improve internal school tesling
MIKUYU TANZANIA {FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our Helping Hands Student Sponsorship Programme continues lo support students as they progress through their education joumey, one that would have slopped a long time ago had we not been able lo Step in. Continued to provide enterprise training and mentoring to 43 people (a women-only group and a mixed gender youth group) across two commurbilies, seeing a 170% increase in income and 890/0 now having savings, up from zero. Continued to provide agricultural support to famiers through.. Mentoring of the banana plantation project where 100 farmers are growing Malinde bananas in a trial project to determine whether this variety of bananas are suitable to act as a supplement food source to improve food security. Trainlng and mentoring 146 more famiers wanting to grow and sell tomatoes, wher8 we saw a 34% Increase In produdion. Supported 88 women to establish and care for poultry as a means of providing them with additional household income. Al the lime of data ¢0118Ction 93Yo had made 8 profil with the remaining 7¥tt expecting to later in the year. Established links with another NGO in Babati Called Friends in Development {FIDE), who we hope will provide specialist support with programmes. 5. Researched new communities Our work has brought great benefrts to ¢ommunities in and around Babati Town. HOVVer we have noticed that for the past few years the academic performance of primary schools on th6 Outskirts of Babali, has been falllng behind. We knew the schools In these areas were in a poor physical stale. bul our experience told us that other factors were also at play and that a simple injection of funding into infrastructure might not have the desired Impact. We therefore commissioned two months of community reseaTth and consultation with all the different stakeholders in this underserved part of Babali Town. Our findings were presented back lo the communities and the town Gouncil who Gonfirmed their accuracy. This process has opened the door lo discussing what changes the council and the villages have in place to support development and where Mikuyu Tanzania can assist. 6. Managed UK resources In the UK Over the coursè of the year.. Trustee Meg Edwin has relocated lo Ethiopia and has stepped down from her Trustee role. Of the 7 currenl Trustees one is based in East Africa and four are women. We continue to strivè to improve the diversity of voices, perspectives and lived experiences around our table. Due to the changes that we knew were on the horizon. the board decided, when our 3 days a week Partnerships Officer resigned, to reduce our fundraising resource levels by two days and allocale one day lo the Director in order to maintain a fundraising presen. Once the organisational changes were cemented we recruited a new Partnership Officer. The Director returned to 3 days a week at the end of this financial period. We continue to employ our Tanzanian PTogrammes Manager to 5UPPOrt the local NGOS we WOTk with. We have conlinued to work closely with other NGOS in the Small Internalional Development Charities Network, where we share our knowledge, expertise and experiences and learn from others in similar fields. Mikuyu Tanzania is one of the coordinators of the Education Forum and co-host its Friday morning collaboration space. and we continue to provide advice and support to smaller charities. Julian is also a mentor, working with the SWIDN (South-west Inlernational Developmenl Network). Mikuyu Tanzania is also a member of the Biitish Tanzania Society.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Monitoring, Evalualion and Le8ming (MEL) Mikuyu Tanzania conducts monitoring, evaluation, and leamlng (MEL) activities with our community and delivery partners not only lo determine the final project outcomes and imparts. bul also to detefmine whether our projects and programmes are going in the planned direction, and to adapt them as needed in response to feedback andl or other factors which may affect the planned delivery and outcomes. This is a continuous process and we engage with as many stakeholders as is nesSary and practicable. We create space for open and honest dialogue and develop trust between partners which enables decisions to be made at the operational level without fear of relribulion. Our refleclive learning and adaptive management demonstrates our understanding of the community, their projects. and Ihe environment they live and work in. In the process of MEL, we are aware of Ihe power dynamics belween ourselves, our delivery partners and th8 communities. We address this imbalance with all stakeholders slating thal all feedback. both positive and negative, is nol personal but aboLrt improving the services we provide and will nol in any way be detrimental to th6 relationship. We creatè a space to listen and time for shared refleclive learnings. IMPACT By adopting 8 holistic approach to tackling the challenges relaled to 8tt6ssing a quality education we are Contributing to- Improved academlc perfomiance. Thls Is th8 direct result of investments In school Infrastructure and resourG8 which motivates both teachers and students alike. Improved household Income and resilience whlch allows households to belter meet th81r basic needs, Graduates from our Street Business School Programmes are atlaining an evarage 170Vo increas8 in their incomes compared to baseline. Graduates from the Enterprise Training in Mwanza where 25 young people were successfully trained and helped to gain knowledge and confidence lo start their own businesses with a 700/0 success rate. Farmers in thé Tomato Trainlng Pmgrarnme have generated a 34% increase in their tomato yield as a dlrect result of the training. Working in close partnership with local communlties and educational stakeholders we have, since 2007, contributed to Improving the teaching and learning environment of 33 schools by building and renovallng classrooms, toilets, teachers. offices. kitchens with fuel efficient stoves and handwashing facilities. Over the last 18 years our work in Babali has directly benefited at least 30,030 people, which for a small charity on a tight budgel is a fantastic achievement. Over the years these actions hav8 contributed to a steady Increase in Ihe academic performance of the young people in our partner schools.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We are aware that the Bambay, Managha and Malangi schools have had a dip in performance and have been reassured that they are taking action to address this. Note the Sawe Primary School and Gendi schools both got 1000/0 pass rates. Standard 7 Primary School Exam Results 120% 8¢7h 2013 2104 2015 2016 201 7 2018 2019 2020 2021 2022 2023 2024 WJJn8ivaiay SinaS Mana8ha - MolJn8i Gendi 8aiiibay Na1101 Aveia8e (Note the dip in 2020 is Covid related with schools being shut for 3 months).
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financlal review Fundraising In 2024-25 Mikuyu Tanzania raised £239,585 (2023-24 £288.559), This is a reduction from last year. which was not unexpecled wilh a reduced fundraising resource and organisational change. income 3.0¢%+ 3ri),ooo 2.0c 2fX).OCI) I.0C ILS).OCQ 201&17 2017.18 201&19 2DI&Z) 2020-21 2021.22 2tr22-2J 202&k4 2(r24.2> Fundraising remains difficult. sls an tions. Mikuyu Tanzania has built a Irusted and respected relationship with some wonderful Trusts and Foundations, and we are extremely grateful to them for their ongoing financial support. Over the year MT received £168,041 from Trusts and Foundation (2023-24 £192.955) Whilst this is a drop from last year it is Still our 2rvJ high85t ever and as 8 year of transfomiation we ar8 not conGerned. ra were £1,200. (2023-24 £2,250) We are grateful to Zebra Accounting for thelr ongoing support. We have not allocated resources to developing this sector Volunteerin School School support for Mikuyu Tanzania has stopped. Changes of school leadershlp, priorities and perceived rlsks has made it challenging lo work in this area. Individual Givin Mikuyu Tanzania received £68,095 {2023-24 £90,799) from individual giving including online challenge events and Gift Aid. We h8ve seen a drop in large one-off donalions as the UK economic posiliDn becomes more challenging. Other Income. Other sources of income lotalled £2,249 (2023-24 £1,234). This is made up of income from a variety of sources like PayPal, Amazon Smile, Christmas cards and bank interesl. Expenditure Programmes were delivered in collaboration with MCDO. a locally-led NGO based In Babati, wilh AYOI in Mwanza and with Ndolo in Action in Mwanza Programme expenditure was £216,459 (2022-23 £215,786) representing 82% of total expenditure (2023-24 81D/o). This is the most we have ever spent on programmes. Mikuyu Tanzania's target is 80-85Yo which is determined by income rather than expenditure - the more we raise the greater the proportion we are able to spend on projects. The Trustees made a decision to invest in fundraising and spent £28,598 in this area, up marginally from £27,965 the previous year. The ROI (retum on investment)= for every £1 invested in fundraising we made £8.38, which is a good rale of retum. Fundraising represents 10.8% of expenditure.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our progress towards more online meetings arKJ non-paper communications, along with an in-country programmes manager have reduced support costs. Changiiig share of expenditure 90.(Y 80.IYIJ 70.0 60.07b sO.b AO.0 30.Q 20.0 io.(¥ LLLLL XIXl.21 2021.22 2022.23 2023.24 202A.25 proeramme luntholsln8 • 5LlPPC¢t • 8rywnonce an<ilysis of expenditure 0,000 250.(N)O 200.J0 150.0 iQO.(M)O 50.0 expe111* SUPP1 elliat 2020.21 • X)21-22 • xIY2.23 • 2023.24 • 2024.25 2024-25 iOKfiin¥iie 81.896 1vniklIS4lI 111895
MIKUYU TANZANIA {FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Carying Funds over and our Reserves Pollcy Acknowledging that raising funds for some projects can take 12-18 months to complete tt Is a necessity lo cary funds over from one year to the next, both reslricled and designated. The Trustees have agreed Ihat funds will only be remitted to a project onrE all the funds have been collected unless the donor is making staged grants or due to exchange rate variances meaning the risk of holding the funds reduces their value. The following programme specific funds are being carried over into 2024125: _ Funds carrled over for Overseas Pro ramme Costs 2021122 2022123 2023124 2024-25 Livelihood Pro Education Pro ramme Hel in Hands Pro WASH Pro ramme Tanzanian Transition Costs rammes 31.8C 67.491 11,236 4,241 3,626 118,400 66.884 49.950 11,416 3,760 8,558 140.568 62.471 44,954 10,064 10,573 8,644 136.705 21.505 41,636 13,474 50,914 23,159 150.688 ramme In additlon, the Trustees recognise Mikuyu Tanzanla's responslbililies as an employer and development partner. Part of thal responsibillty Is to ensure SLffici8nt reserves of unrestricted funding are held in place to manage., The seasonality of income. Cash flow requirements. our exposure to inflation. exchange rate fluctuations. and unfores88n costs that may be incurred when working in inherently risky countries and situations. The cost of closuffj should it ever be required. Accordlngly, the Trustees aim to hold in reserve.. - Between 3- and 6-month$ UK running costs. A small cash reserve of £6,000 Funds Carried over for UK O erational C08ts 2021122 2022-23 2023124 2024-25 General Funds Free Reserves UK Runnin Costs resetve 6.145 24,474 30,619 5.914 27.924 33,838 4,616 22,918 27,534 5,472 32,371 37,834 Total Funds Carried Over 149,019 174.406 153,667 188.735 The policy is reviewed annually by the Trustees and adjusted according to perceived risk and other faclors. This policy was last reviewed on Ihe 25th June 2025. 10-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Risk Management The Trustees recognise that our overseas development work creates both risks and opportunities: We have in place appropriate policies and procedures to ensure safety and integrity when worklng In remote settings. We have recognised the risks of our dependency on a single delivery partner and have slatled the process of working with other partners both in Bat11 and beyond. We conduct regular due diligence on ILT, our main delivery partner, and have helped to build their capacily through external training programmes and mentoring. We recognise the risk of ILT becoming dependenl on us as their only funder and have discussed this at lenglh with their board. Their strategy is lo have a body of work under their bell and 2 years of accounts before reaching out lo new funders. This will be January 2027. This will create opportunities for ILT'S growth, reduce their dependence on Mikuyu Tanzani8 and allow us to start to explore areas outside of Babatl. Stsff turnover in such a small UK leam which can be a barrier to progress. We work hard to retaln our staff by recognising their value and providing Ihern with continual developmenl opportunities. We also ensure that new staff are thoroughly inducted and remain commilled to the Vrk and Ihe organisalion, We also understand that new staff bring fresh ideas and contacts. Whilst Mikuyu Tanzania does not directly work with children and vulnerable people we recognlse that our delivery partners do and that we Iherefore have a responsibility to protect them. The Trustees continu8 lo review our Safeguarding policies and procedures to ensure the team are always aware of thelT responsibili116s, that the wèllbeing of thè community is at the centre of all programmes and suitable procedures are in place to enable community members and others affected by our work to raise concerns with us andlor our delivery partners. We conduct annual safeguarding refreshef Iraining for our staff, our delivery partners and community leader8. We recognlse international instability can influence attitudes towards inlernational aid, to the reception we might gel overseas, and the impact il can have on exchange rates and inflation. The Trustees closely monitor inlernalional events, and this can influence dales when funds are sent lo Tanzania. Our programme design and planning take account of uncertainty in exchange rates. We also keep 8 Glos8 eye on Foreign Commonwealth and Development Office advice and activities surrounding elections In Tanzania. Economic challenges In UK and 8 changing attitude to intemalional developmenl makes the fundraising environment challenging and that it will be so for the years ahead. We recognise rlsks and opportunitles associated with the posltive process of shifting the power movement towards greater localisation and the move to decolonise aid and coproduction development practices. The opportunities include leaming more about Ihe inside working of Babali Council and how they can be used lo further our mission, we also recognise the risks of Ihe council not always being in charge of thelr own destiny. The Trustees regularly undertake a PESTLE Review with support of fellow small Intemalional development charilies, a crisis group and through monitoring of the intemational press. 11
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 UK he UK enjoys democrati political stability- There is the potential for some shifting o international relationship5 as a resull of conflict. Cuts in th budget for Intemational Development planned impact u Indirectly as those who usuall gel government and USAID fund ill approach the Trust an Foundation8 we engage with. anzania anzania generally enjoys political stability under a ominant ruling party. though Goncerns remain regarding corruption and democratic practices. There is Presidential Election in October 2025 and the incumben is expecled lo enter into her 2nd term. Government i ocusing on economic development, infrastructur improvement and is attracting for8ign investment Political Climate he collapse of USAID mlght lead to emboldening o nti-weslern sentiment. bul Ihis ought not impact Babati. e maintain a walchfijl eye on this. Corruption remains a problem bul is being addressed. ccording to Transparency International Tanzania ha6 improved slightly since last year. Tanzania is ranked 82 rom 180 countries, LIP from 87th the previous year and th the year before that. Kenya 16 ranked 121, Uganda 140. here Is an economic growth forecast of 6% wilhi anzania, aided by growth in tourism, mlnerals and nergy sedor where 4 of the 9 turbines are operational a he new hydropower plant on the Rufiji River. Economic Climate hilst there is little UK grow and wavering levels of inllalion, he Gounlry is nol expected lo into recession. Disposabl income is still low but dividend are performing well and so T& income is stable. here Is social stabllity and rising environmenta onsciousness, which provide pportunilies. There is a growing ocus on well-being and work lif alance. Soci81 here is social stability. There is a large young population hich presents opportunilies and challenges as growth ulstrips the ri59 of employment opportunilles. Rural t urban migration is on-going. There are gender disparities n access to education, healthcare and economi pportunilies. he UNDP'S Gender Inequalily Index suggests tha hilst Tanzania is in the Low human development Index, t continues to make improvements. Life expectancy 18 now 67 CoMpad to 52 in 2000, Health Insurance is now mandalory with support from th overnment for the poorest 27¥0 of the population. verage number of years in school continues to increas ear on ear and is now 7.2 ears. High mobile phone usage and growing mobile mone adoplion. but also limited internet penetration crealing a digital divide. echnology he use of Al is increasingl vailable but not yet being utilised y us. Its expansion together with utomalion is expected to lead t ob displacement and the ne or new skills which might impa ur donor base. There is a rise o sophisticated cyberattacks, ransomware and scammers hich charities are particularl vulnerable. Changes in legislation regarding ment laws are monitored. Legal Not expecting any legal change5 bul local staff and NGO rtners are well laced to kee us abreast on Ihis. 12-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Environmental Pressure remains conslant to a in a manner that promote environmental conservalion. continue to reuse, recycle. anzania's Vislon 2050 highlights the need for greate U5tainability in the way people inleract with th nvironmenl. There is significant deforestation due t griculture expansion. Tanzania is vulnerable to th ffecls of climate change. e have a new partnership with ILT and will keep a Close eye on their perfonnance. We are exploring how to work ilh more local NG08 in Tenzania and wilh th8 local Govemment. Partnerships are continuing to work wel ith Made with Hope and Ndot in aclion who are delivering a mmunicating effectively. e continue to have a voice in Small Intemational Development Charities Networ and South Wesl Intemational Develo ment Network. Plans for 2025-26 and beyond Many projects roll over across budgetary years and therefore funds are carried over to the nexl year. However, there are projects we plan to undertake in 2025126 for which we have applied for funds or are in the process of applying for funds. Progress therefore is reliant on the success of our applications. Mlkuyu Tanzania has an optimistic approach to the future dèsyte global insecurities arKI reduced Governm8nt 8UPPOrt for International D8velopmenl because we believe in the work we are doing and are exclted by the impact we are having and want to see Ihat impact spread into new communities and w8 believe our donors want that loo. Operational Plans The majority of our plans are based in Babali withln the four new communilies. The communities and the Babatl Town Council are all excited by our new coproduction approach and together we are developing gxciling programmes that are 8imed to tackle the root causes of poor academic performance. All stakeholders are committed and eager and that momentum is vitsl for change in community behavlour and attitudes. Our Education Programme is set to: Bulld 4 new teachers houses at Chemchem to tackle the lack of residential facilities and the lack of female teachers. Complete the building of a double classroom and teachers. office block at Sendo. Complete the renovation of 6 classrooms in Sendo that gre hazardous and dark. Provide over 800 books for Sendo to ensure that the18ter years have a 1.1 book ratio. Provlde Sendo with a photocopier so that teachers can provide more tests and learn what the students are nol understanding. Provide further bookshelves and upgrade some desks to meet our standards (and protect Ihe tloor). Roll out teacher training. The Ward and HeadlDeputy Head teachers have been training and they are now set to train their teachers. Support the town council who are desperately short of bunk beds for secondary schools whlch is severely hampering the educational opportunity of 600 students. Continue supporting indlvidual students with financial support to enable them to progress with their education as far as they are able through our Helping Hands Programme. Our Health Programme is set to: Support the Sawe. Sendo and Chemchem communily's school meals programme by improving the food storage facilities so that a year's sUpY of food can be collected and safely stored. thus ensuring that the children eat each and every day. Complete the building of the school farm at Oldendereti where we have been partnering with Ndoto in Action. 13-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financially support the Gendl School and provide guidance to all schools on their school market gardens to improve their incoTne generating polenlial so thal they can employ a farm hand and become self- sustaining. Support the completion of the part-built kindergarten toilets at Sendo. which are not in use. Bulld new toilet faGilities with hand washing for Ihe older students at Sendo so that they no longer have to fear using them and gelling sick as a result. Improve the water security of Sendo so that water can be dlrected to the toilets and the toilet hand washing facilities. Improve the water security at Chemchem through rainwater harvesting to improve wat8r access and reduce the school's water bill. Improve the provision of water to the toitels at Sawe so that hand washing facilities near the toil6ts can b6 used. Our Sustainable Livelihoods Programme Is set to: _ Launch our new 5 year Farming for Regeneration Programme aimed at supporting farmers lo change their farming practices and reverse the soil degradalion. This programme is a mullislakeholder programme induding the Babati Town Council whose agricultural Team will play a significant role. The programme will be piloted in the Chemchem community before being rollèd out across the olher communlties. Launch our Reforestation Programme that focuse5 on rep18nling, reducing the need for firewood and offering alternative energy sources. This programme is designed lo use the SlIs, knowledge and resources of another local NGO called Friends in Development (FIDE). Or9anlsallonal Plans In 2025-28 our plans are to see Mikuyu Tanzania flourlsh. Vle will be". Rejuvenating our fundraising team with a new part time senior fundraiser. This will glve us the equivalent of one full time fundraiser with the advantage of greater resilience and expertise by having two minds. The fundraising team will all be based in Italy, where we will explore local registration and apply for funding within Europe. This wlll allow the Director to retum to 3 days a week. Our Programmes Manager will continue to support partnership development through menloring and programme development and will support the development of improved monitoring and evaluallon. Our new brand and new programme will allow us to reintroduce ourselves to previous fundlng partners wilh a confidence that comes from 18 years of experience. We contlnue to develop our trustees and founder succession planning. We will continue to nurture, inform, and inspire our sUPPOrters whilst also working wilh a leam of skilled volunteers to develop and implement a strategy to increase our 5UPPOrter base. We will continue to share OLJr skills and knowledge with other small internalional development charities and to seek linkages and potential partnerships with other charities though both South West International Development Nelwork (SWIDN) and SmaS1 Intemational Development Charities Network (SIDCN). We aspire to dNersify our in-country delivery partners to allow us to move into other areas and other with other locally led NGOS. 104e recognise that this is dependent on the new programmes settling in and fundraising successes. 14-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 structur89 governance and management Mikuyu T8nzanla is a company limiled by guarantee. It is goveTned by Its Memorandum and Articles of Association dated 29 March 2007. Mikuyu Tanzanla is a charity registered with the ChaTity Commission of England and Walas (1119512). The Irustees. who are also Ihe directors for the purpose of company law. and who seNed during the year and up to the date of slgnature of the financlal statements were: C Shiret A Woottan CP Hydo D Hlgham T Wills M Edwin A Mil¢hell G Clark (Resigned 3 January 2025) (Appointed 2 May 2024) The Board takes It8 obllgation 10 8nsure that all Trustee8 take Iheir dutles and responslbiliti85 serfously, and the Chalrman ensures that they ar8 dlscuBBed and understood by the Trustaes as part of the gUlar tNst8e meetings. Appolntm6nt of Twstees requires a form81 resolution of the Trustees at the Annual Gener81 Meeting. Mlkuyu Tanzania's Articles of Asso¢iatlon requlre Ihal it will have at a51 MeS at least 3 Trustees and Truste8s are appolnl8d for a 5-y6ar term al which point Ihey must retir8 and whar8 appropriato ba r&olect8d. The Trustee8 provide long-terffl str8t8glc directlon, agree medium and Short-tenn objectlves, discuss policy changes. and undertake recruilment. Long-term planning Is critical to our operations to ensure that we are clearly abl8 to commit to th8 communlti8S W8 support and tha pjects we Undake. The responsiblllty for the day-tfrday runnlng of Mikuyu Tanzania has been delegated by the Trustees to Jullan Page (Managlng Dlredor and the founder of Mlkuyu Tanzanla). Jullan holds 8 master's degree in Intemallon81 development and ha5 many years of expertence In management prlor to foundlng Mikuyu Tanzanla. To a5slst hlm Mikuyu Tanzanla employs a full time Programmas Manager and 2 part Partnership Officers (Fundrals8rs) The Trustees provide thelr tim8 for free to assist In the guldance and development of the charlty. Mikuyu Tanzanla re¢ognl8es the ever<hanging &xtemal and Int6rnal Influences on our programmes and consoquently adopt an adaptive styl& of managem&nt to our work which enablès us to respond to mulliple and changing circum8t8nces. This provides us wilh sufficient flexibiIity and responsiveness to adjust programmallc a¢tivS1ies to ensure optimurn resulls. The Trustees have establlshed a worklng relationship. bound by a Memorandum of UnderBtanding, wlth a Tanzanian NG(k Impact Lead Tanzania (ILT). Progrdrnmes and projects are designed. implemenlod, monllored and evaluated in collaboration with all st8keholders including the community leaders and the local authorilies. The Trustees reviewed policles on a regular basi8 and havo In place a reviewing process lo comply wlth changing requlremenls. The Trustees take safeguarding of children and vulnerabk 8dults very seriously. Our safeguardlng pdlcy and procedures are built into the ¢uEture of our work and regularly updated and monitored. We have had no safeguarding incidents lo report in 2024125. The tees. report wa8 approved by th8 Board of TNstees. C Shlret 2ozC 15-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIKUYU TANZANIA I report to the trustees on my examination of tha financial statements of Mikuyu Tanz8nia {the charity) for the year ended 31 March 2025. This report 18 made solely to the charity's trustees, as a body, in accordance with seclion 145 of the Charities Act 2011. My work has been undertaken so that I might State to the charity's trtsstees those matters l am required to state to them in this report and for no other purpose. To the fullest extent permilted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for thi8 report, or for the opinions I have formed Responsibllltles and basls of report As the trustees of the charity (and also its directors for the purposes of company law), you are responslble for the preparation of the financial statements in accordance with the requirements of th8 Comp8nies Act 2006. Havlng satisfied myself that the financial statements of the charity are not required to b8 allted under Part 18 of the 2006 Act and are ellgible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (th8 2011 Act). In c8rrying out my examination I have followed all the applicable Directions given by the Charity Commission under sedlon 145{5)Ib) of the 2011 Act. An independent examination does not Involve galh8ring all the evidence that would be requlred in an audil and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently l express no opinion as lo whether th8 financial slaternents present a 'tru8 and fair, view and my report is limited to those speciftc mallers set out in the independent examiner's statement. Independent examlneV8 ststemont I have completed my examination. I confirm thet no matters have come to my attention in connection with the examination glving me cause to belleve that in any materi81 respect.. accounting records were not kept in respect of the charily as required by section 386 of the Companies Act 2006. the financial statements do not accord with Ihose records- or the financial statements do not wmply with the accnunting requirements of section 396 of the Companie8 A¢t 2006 olher than any requirement that the financial stalemenls give a true and fair view, which is not 8 matler considered as part of an independent examination- or the financial statements have nol been prepared in accordance with the methods and principles of the Slalemenl of Recommended practi for accounting and reporting by Gharities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable In the UK and RepLtblic of Irèland (FRS 102). I have no concerns and have come across no other matters In nneCtIOn wilh the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached. Janine Mansfield Rlckard Luckin Limited 1st Floor County House 100 New London Road Chelmsford Essex CM2 ORG Dated.. .. 16-
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MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Noles Current assat8 Debtors Cash at bank and In hand 12 6.032 165.235 8.745 200,596 171,267 209,341 Cradltors: amounts falllng duo wfthln one year 14 {15,838) (17,821) Net curront as80ts 155,429 191,520 Cr8dltors: amoun18 falllng duo aftor more than one yèar 15 (6.411) (17,114) Not assfjts 149,018 174,406 The funds of tho charlty RestTlcted Income funds Unr8StTiCted fund8- generdl Unrestricted funds- designated 17 104.641 6,145 38,232 114.471 5,914 54,021 18 149,018 174,406 The compary Is enlitled to the exemption from the audit requlrement contained In section 477 of the Companles Act 2006, for thg year ended 31 March 2025. Tho directors acknowledge their rèsponsibililies for complylng with th8 r8qulramenls of th8 Companies Act 2006 wlth respect to accounting records and the preparation of financial statements. The members have not requlred the company to obtaln an audlt of Its flnanclal statements for the year In questlon In accordance with seclion 476. These financial statements have been prepared in accordance with the provisions applicable to compani88 Subject the small companles reglme. Th ncial statements were approved by the tnjstees on . L*)I C Shiret D Higham Company registration number 06182571 (England and Wales) 18-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting polictes Charity Information Mikuyu Tanzania is a private company limited by guarantee incorporated in England and Wales. The reglslered office is 14 St Davids Drive. Leigh on Sea. Essex, SS9 3RF. The company ch8nged name in the year. the previous name being Livingstone Tanzania Trust. 1.1 Accounting convention The financial slalements have been prepared In accordan with the charity's goveming document, th9 Compani6s Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 1021 and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice (amended for bulletin 1 & 2) applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of th8 provisions in the SORP for charrties not to prepare a Statement of Cash Flows. Tho flnanclal statements are prepared in sterling, which Is the functional currency of the charity. Monetary amounts in those financial statements are rounded to the nearest £. The financial statements have been prepared under the hlstorfcal cost convention. The princlp81 accountlng policies adopted are set out below. 1.2 Golng concem Al the lime of approving the financial slalemenls, the Iruslees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus th8 trustees onlinue to adopt the going concern basls of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted furlds are avaiLqble for use at the discrntion of the trust88s in furtherance of their charilable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes lo the financial statements. Restricted funds are sublect to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricled funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally enlitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognlsed on receipt. other donatlons are recognised once the charily has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in Telalion to donations received under Gift Aid or deeds of covenant is regnised at the time of the donalion. 19-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Continued) 1.5 Expenditure Expenditure Is recognised once there is a legal or constructive obligation to transfer economic beneftl lo third party. it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expendlture is classified by activity. The costs of each aclivily are made up of the total of direct costs and shared costs, including support costs involved in undertaking each aclivily. Direct costs allributable lo a single activity are allocated directly to that activity. Shared costs which contribute to more than one aclivily and support costs which are not allributable to a single activity are apportioned between those activities on a basis onsist8nt with the use of resources. Central siaff costs afe allocaled on th8 basis of lime spent, and depreciation charges are allocated on the portion of the asset's use. Resources expended are accounted for on an accruals basis. and includes any VAT that cannot be recovered. Where possible costs are allocated directly to the activities to which they relate. GovernanGe costs are the costs associated with the governan¢e arrangements of the ¢harity. 1.6 Tanglble flxed assets Tangible fixed assets are Initially measured at cost and subsequently mèasured at cost or valuation, nel of depreciation and any impairment losses. Depre¢lalion Is recognised so as to write off the cost or valuaiion of assets less thelr residual values over Iheir useful lives on the following bases.. Computers 33% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Ca8h and cash 8qulval8nts Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid investments with original malurilies of three months or les5, and bank overdrafls. Bank overdrafts are shown withln borrowings in current liabilities. 1.8 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Flnancial Inslrumenls Issues. of FRS 102 to all of its financial instruments, Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrurnent. Flnancial assets and liabilities are offset. with the nel amounts presented in the financial slalements, when there is a legally enforceable right lo set off the recognised amounts and there is an intenlion to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried al amortised cosl using the effective interest method unless the arrangement conslilutes a financing transaction. where the transaction is measured at the present value of the future reip1S discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. -20-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles {Contlnued) Basic financial Ilabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present valLte of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are nol amortised. Debt Instruments are subsequently carried at amortised Gost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities rf payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cosl using the effective interest method. Derècognltlon of financlal Ilabilitles Financial liabilities are derecognised when the charity's ¢ontradual obll98tions expire or are dlscharged or cancelled. 1.9 Employee beneflts The cost of any unused hollday entitlement Is recognised in the period In which lh8 employee's services are received. Termination benefits are recognised immediately as an expense when the charity Is demonstrably committed to lerminale the employment of an employee or lo provide temination benefits. 1.10 Retlroment beneflts Payments to defined conlribulion retiremenl benefit sdiemes are charged as an expense as they fall due. Crltlcal accountlng estlmates and Judgements In the appllcalion of the charitys accounting policies. the trustees are requlred to make judgements, estimates and assumptions about the carrying amount of assets and liabililles that are not readily apparent from other sources. The estimates and associated assumptions are based on hislorical experlence and other faclors that are considered to be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised where the revision affects only Ihat period, or in the period of the revision and future pariods where the revision affects both currenl and future periods. -21
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MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from other trading activities Unrestrlcted Unrestricted funds funds designated designated 2025 2024 other income 2,249 1,234 -23-
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MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocatsd to activities 2025 2024 Training costs Travel & volunteer expenses Office costs Printing & slalionery Accountancy fees Recruitment fees IT Gosts Subscriptlons Loan Interest Governance costs 127 5,086 1.768 483 2,607 578 62 490 677 475 4,658 235 1,047 5,621 1,809 140 733 8.611 19,694 13,513 Analysed betwèen.. LSvelihoods programme Education programme Volunteer programme Tanzania research aTbd development costs UK adminislralion costs 1,398 244 544 396 96 12,233 233 18,065 19,694 13,513 Support and governance Costs have been allocated across charitable activities on a time apportionment basls. Governance costs induded payments to accountants of £5.160 (2024 - £5,718) for independent examination fees. Grants payable Llvellhoods Tanzanla programme adminlstration costs Total 2024 2025 2025 Made with Hope Impact lead Tanzania 19.315 1,331 19,315 1,331 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Taxation The charity is exempt from tax on income and galns falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 10 Employees Number of employees The average monthly number of employees during the year was: 2025 Number 2024 Numbèr Direct charitable SeICe8 Employment costs 2025 2024 Wages and salaries Other pènslon costs 64,188 4,600 63,865 3,644 68.788 67,509 The employee numbers conslst of an employee at 60% full time for 12 months. one employ88 at 1 OOYO for 12 months and one employee al 100% full lime for 3 months. There were no employees whose annual remuneration was £60,000 or more. 11 Tanglble flxed assets Computor• Cost At 1 April 2024 2,105 At 31 March 2025 2,105 Deproclatlon and Impalmiont At 1 April 2024 2,105 At 31 March 2025 2,105 Carylng amount At 31 March 2025 At 31 March 2024
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Debtors 2025 2024 Amounts falling due withln one yoar: Other debtors 6,032 8,745 13 Loans and overdrafts 2025 2024 Bank loans 16.499 26,588 Payable within one year Payable after one year 10,088 6,411 9,472 17,114 14 Credltor8: amounts falllng due wlthln one year 2025 2024 Notès Bank loans Accruals and deferred income 13 10.088 5.750 9,472 8,349 15,838 17,821 15 Credltors: amounts falllng due after more than one year 2025 2024 Notes Bank loans 13 6,411 17,114 16 Retlrement ben8llt schèmes 2025 2024 Deflned contrlbutlon schemes Charge lo profft or loss in respect of defined contribution schemes 4,600 3,644 The charily operates a defined contribution pension scheme for all qualifying employees. The asset5 of th8 scheme are held separately from those of the charity in an independently administered fund. -28-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Resources expended Transfers At 31 Mah 2025 Livelihoods Education WASH Helping Hands 86,591 33,[1 3,403 11.416 27,634 116,618 29,928 3,673 (59,632) (92,171) (28,232) (3,929) (6,036) 3,816 {1.575) 76 28,557 61,324 3,524 11,236 114,471 177.853 (183.964) {3,719) 104,641 Prevlou6 year: At 1 Aprll 2023 Incoming re80urces Resources expended Transfers At 31 March 2024 Livelihoods Education WASH Helping Hands 62,179 23,352 5,062 10.573 95,221 123,688 100 4,175 {70,635) (116,314) (5.320) (3,332) (20,1741 2,335 3,561 86,591 33,061 3,403 11,416 101.166 223.184 (195,601) (14.278) 114,471 Restrictèd funds are used for the following purposes,. Livelihood funds - are used to for capital investment and capaclty building of MMUnI1Y members Education - Education funds are used for capital Inveslmenl and capacity buildlng at schools WASH funds are used to capital Invèstment and capacity building for issues relatlng to water, sanitation and hygiene for school and community Helping Hands is a programme that sponsors student education and living costs for those in dire need who show great potential. Helping hands income and expenditure are induded in Educalion in note 8. -29-
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrostrlctod funds - deslgnated These are unrestricted funds which are material to the charity5 activities. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 LIv81ihoods Education Wash Tanzanla costs UK costs 293 16,889 357 8.558 27,924 2.037 404 (54) (1,589) 973 (9,537) 359 15,186 9,303 3.249 8,167 716 3.626 24,474 (20,118) (50,319) 37.566 54.021 40,007 (72,080) 16.284 38,232 Prèvlou8 year: At 1 April 2023 Incoming resources Re80urco8 expended Transfer8 At 31 March 2024 Llvelihoods Education Wash Tanzania costs UK costs 293 21.603 4,999 8,645 11.990 293 16,889 357 8,558 27,924 10.51J) (13.714) (1.046) (6,229) {46,404) (1,500) {3,596) 4.642 19.270 1,500 43,068 47,530 55.068 (67,393) 18,816 54,021 Designated funds are used for the following purposes: Educatlon - Edu¢atlon funds are used for capital investment and capacity building al schools Livelihood funds - are used to for capital investment and capacity buildlng of community members WASH funds are used to capltal investmenl and capacity bullding for Issues relating to water, sanitation and hygiene for school and community TZ core costs are used to cover the non-program costs assoaaled with working with delivery partners such as training and governance
MIKUYU TANZANIA (FORMERLY LIVINGSTONE TANZANIA TRUST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysls of net assets between funds Unrestricted Unrèstrlcted funds funds general deslgnated 2025 2025 Restricted funds Total 2025 2025 At 31 March 2025: Current aSSet(liabilitleS) Long term liabilities 12.556 (6.411) 38,232 104,641 155,429 (6,411) 6.145 38,232 104.641 149,018 Unrestricted Unrestrlcted funds funds general designated 2024 2024 Restrlcted funds Total 2024 2024 At 31 March 2024: Current assetsl{liabilities) Long term liabilities 23.028 (17,114) 54,021 114,471 191.520 (17,1141 5,914 54,021 114,471 174,406 -31