## **KARIS KIDS**
**Accounts – 30th September 2025**
## **KARIS KIDS**
Charity number: 1120915 Accounts – 30th September 2025
## **INDEX**
|1.|Officers and Professional Advisers|
|---|---|
|2-6.|Trustees’ Report|
|7.|Independent Examiner’s Report|
|8.|Statement of Financial Activities|
|9.|Balance Sheet|
|10-13.|Notes to the Accounts|
1.
## **KARIS KIDS**
## **OFFICERS AND PROFESSIONAL ADVISERS**
## **TRUSTEES**
Mr J F Powell Mrs K M Powell Mr C Mistry Mr G Normington Mr N J Winning Mrs J A Winning Mr E Law (Finance Trustee)
## **UK DIRECTORS**
Mr N Winning Mrs J Winning
## **REGISTERED OFFICE**
18 Colley Close Winchester Hampshire SO23 7ES
## **BANKERS**
CAF Bank Limited 25 Kings Hill Avenue, Kings Hill, West Malling Kent ME19 4JQ
## **ACCOUNTANTS & INDEPENDENT EXAMINER**
Anthony Williams FCCA A J Carter & Co Limited 22b High Street Witney Oxon OX28 6RB
## **SOLICITORS**
Lawson Lewis & Co Solicitors & Commissioners for Oaths 37 Brassey Avenue Hampden Park Eastbourne East Sussex BN22 9QD
**KARIS KIDS**
2.
## TRUSTEES’ REPORT **for the year ended 30[th] September 2025**
The Trustees of the Charity Karis Kids have pleasure in presenting their Annual Report together with the Financial Statements for the year ended 30[th] September 2025.
## **Purpose and Mission**
Karis Kids was established as a charity in order to:
1. Bring hope to orphaned children in Uganda by placing them in families who will provide shelter, nurture and practical needs.
2. Provide the family with help towards education, healthcare, basic necessities such as some food, soap, fresh water purification units and mosquito nets.
3. Provide encouragement, support, training, relief from suffering through meetings with members of the Church of Uganda.
4. Raise up families and groups in the UK to link with families in the slums for their support and mutual encouragement.
5. Partner UK churches with Ugandan churches for mutual support and encouragement, for the relief of poverty and for the advancement of the Gospel of Christ.
The charity was founded by Dr T N Peppiatt and Mrs P H Peppiatt and refers to Rev. Dr Zac Niringiye on international matters.
## **Oversight**
The Trustees decide on policy and the direction of Karis Kids taking advice from relevant people with expertise. The Trust Deed requires the Trustees to meet at least twice in every calendar year. This year the Trustees met on four occasions.
## **Method of appointment of Trustees**
The Trust Deed states:
- ‘Any Trustee shall be required to declare his belief and allegiance to the Statement of Beliefs set out in the Schedule.’
- ‘…any new Trustee may be appointed by a resolution of the Trustees passed by a majority of the Trustees for the time being (and not just by a simple majority present at a meeting when the resolution is considered) and such resolution shall be recorded in the minutes and signed by the new Trustee and by the chairman of the meeting and such records shall be conclusive evidence of his appointment.’
## **Operation**
In addition to the Trustees, the following roles help to operate the charity:
- Treasurer: Chris J Payne
- Bookkeeper: Paula Rees
- UK Champion: Will Law
- UK Communications Officer: Wendy Allyss
**KARIS KIDS**
3.
## TRUSTEES’ REPORT
## **for the year ended 30[th] September 2025** (continued)
## **Summary of activities**
During the last 12 months, the working infrastructure of the charity has continued to serve the aims of the charity. We continue to grow and deliver tangible and intangible benefits to families living in the slums of Kampala.
In the UK we have had regular trustees’ meetings, regular financial reviews with our Treasurer, regular transfers of monies to Uganda and regular feedback to UK Donors. Regular monitoring of activities in Kampala has been undertaken via zoom.
In Uganda, both the Steering Committee and the Diocesan Administrative Committee have continued to perform with excellence. The Steering Committee oversees developments in Kampala and advises regarding the progress of the charity’s work on the ground. The Administrative Committee oversees financial and managerial elements of the charity’s work in Uganda. Both committees and our staff there work under the title of Karis Family Link Ministry. During the last year, we have continued to monitor the work of our staff, as well as review the workings of these Committees. We have found them to be working effectively ensuring financial probity and informed decision making.
During the year 6 UK churches and groups have maintained their links to 6 Ugandan churches based in the slums of Kampala. The Woking Group of donors remain committed to their Ugandan link church and families as does the Christ Church Beckenham group of donors. Groundwork continues to be undertaken to prepare other churches to be linked up in the future.
The number of Ugandan families supported has reduced to 85 from 92. This is due to families Finishing Well. Within these families there are 362 children. Families are supported by the charity through the provision of mosquito nets, bunk beds, water filters, monthly contributions of food, soap, clothes, health and career education sessions and access to funded health care. The families have received regular support from Church Community Mobilisers (CCM).
The Finishing Well Plan (exit strategy) is designed to support the families in becoming self-sustaining through education/training and income generating projects. One outcome is the commitment to enable at least one child per family to complete secondary/further education.
Finishing Well plans are progressing well and 10 families finished during this period.
## **Education**
- There were 228 school aged children in Education in 2025.
- 75 children attended Primary School
- 98 attended Secondary School
- 10 attended Tertiary education
- 19 VT, medical courses & IT students
- 26 students were at University
8 moved from full time education to employment after completing Secondary 4 & Secondary 6 major levels. 24 additional students completed their training in the year.
## **Projects and notable events**
These are the projects and financial responses undertaken this year in addition to the normal cycle of church fund raising for Further Education, Summer Camp and the One Day Celebration.
1. £5,420 was raised for the 2024 Christmas Party and presents.
2. £3,850 was raised for One Day Celebrations 2025.
3. £600 was provided for laptops and smart phones were available for students starting university.
4. £8,650 was raised for land purchase and building projects.
5. 50 children received new uniforms on their return to school. Exercise books, pens and pencils were given to 182 children and youths.
6. Paid medical bills for 778 reported sick cases for January to September.
7. Support was given to families who lost their homes and/or belongings due to severe flooding.
**KARIS KIDS** 4.
TRUSTEES’ REPORT
**for the year ended 30[th] September 2025** (continued)
## **Projects and notable events (Continued)**
The charity’s principal source of funds comes from regular standing orders from the UK link families and friends. In addition, churches provide regular funds to the charity for Community Support Workers (CCMs). The Karis Family Link Director in Kampala, Uganda, is Ketrah Turyakira and she is 92% supported by the Winchester Vineyard Christian Fellowship.
We continue to work with CAF Bank Ltd, Stewardship and MoneyCorp for FX (transfer of funds to Kampala).
The usual programmed events such as life skills session, health education have continued. We were able to cover medical expenses over and above the normal clinic budget so that carers and children could get back to health. A number of building projects have been supported which have improved the living conditions and sanitation.
University students were helped with provision of internet bundles and a laptop or smart phone to enable them to access online learning.
## **December 2024:**
- Risky Behaviour Workshop was attended by 90% of the supported teenagers.
- The Karis Kids Christmas Celebration was held for the 6 individual churches at St Luke’s, Ntinda. It was attended by 450 people consisting of families, church leaders, Diocesan Secretariat representatives and the Karis Family Link ministry team in Kampala. Gifts were distributed to all families consisting of food items and household goods.
## **January 2025:**
- Career guidance seminars were held for 140 children in secondary schools. One to one consultations held throughout the year.
## **July 2025:**
- Tertiary Students outing: 44 students attended. The purpose for this day out was to equip students – both freshers and continuing – with knowledge of how to navigate the college life and become equipped to graduate with success.
- Parent seminar on health education for Karis Kids carers. Karis families live in the slum communities. Most of these families are helped with basic hygiene practices, and financial teaching, because they are at risk of substance abuse, gambling, violent behaviour, and unsafe sex which makes them prone to related illnesses.
## **August 2025:**
- One Day Outing attended by 120 Karis children aged 12-20.
93.3% of all income has been passed directly to Uganda for the families, church projects and the four staff. There are also six Church Community Mobilisers (CCM) (support volunteers on hourly expenses) in Kampala. The balance has been used for administration and the running of the charity. We have been developing the communications side of the charity, with Salesforce and sharing secure working Google documents. CCMs continue to be provided with Smartphones which have been of particular benefit in communication with families in the slums. We are happy that the expenditure has supported the key objectives of the charity.
## **Partner Churches**
## **UK and Uganda**
- St John’s, Kamwokya twinned with the Winchester Vineyard Revd David Serwadda and Pastor Nigel Hemming UK Church Co-ordinators: Vacancy
**KARIS KIDS** TRUSTEES’ REPORT
5.
**for the year ended 30[th] September 2025** (continued)
## **Partner Churches (continued)**
## **UK and Uganda**
- St Luke’s, Ntinda twinned with Christ Church Beckenham Group Revd Capt. David Serunjogi
- UK Group Co-ordinator: Gail Wells/Malcolm Batt
- St Peter’s, Naguru twinned with Woking Karis Group Rev Musa Lakor Onen and Pastor Erik Jespersen UK Group Co-ordinator: Vacancy
- St Peter’s, Wandegeye twinned with Holy Trinity Church, Richmond Revd Moses Nyombi and Revd Eils Osgood UK Church Co-ordinator: Mandie Lambert
- St Nicholas, Kalerwe twinned with Christ Church, Winchester Revd Kokas Erusu and Rev Simon Cansdale UK Church Co-ordinator: (Temp: Julie Winning)
- St Paul’s, Okuvu twinned with The Down’s Benefice, Winchester Revd Capt. Jackson Asiku and Rev Kevin Rogers UK Church Co-ordinator: Carol Coleman
## **KFLM Staff & Operations**
All Saint’s Cathedral, Kampala, houses the offices of Bishop Samual Steven Kaziimba Mugalu, Assistant Bishop The Right Revd Frederick Jackson Baalwa, Ketrah Turyakira (Karis Family Link Director), Stephen Omu (Assistant Accountant), Solome Kalagala (Deputy Director and Communications Officer), Aloysius Mutalindwa (Administrative Assistant) the Steering Committee and the Administrative Committee. As already noted, under ‘Summary of Activities’, these Committees have been appropriately monitored and they have successfully managed the received finances. We are pleased at the level of reporting and the way the funds have been handled with the families, medical institutions and schools. There is a culture of diligence and excellence in the operation of the Karis Family Links Ministry. The KFLM has completed auditing up to the year ended 31 December 2023. 2024 in progress.
## **Reserves Policy**
In order to minimise hardship if a donor family drops out, the charity aims to keep at least £77.50 x 6 months x 2 families = £930 in reserve.
Since the formation of the charity some donors have dropped out, all but one have been replaced and therefore no hardship has been incurred to any Ugandan family.
## **Investment Policy**
We have invested £10,000 with Redwood Bank at 2.73% pa to offset CAF bank charges. This has worked well.
## **Salaries & Pensions**
No UK salaries or pension payments were made in this year.
There are four full time paid employees in the Ugandan church:
- Ketrah Turyakira (Karis Family Link Director)
- Solome Kalagala (Deputy Director and Communications Officer)
- Stephen Omu (Assistant Accountant to Ketrah Turyakira)
- Aloysius Mutalindwa (Administrative Assistant)
and six CCM’s (Part time Support Workers)
**KARIS KIDS**
6.
TRUSTEES’ REPORT **for the year ended 30[th] September 2025** (continued)
## **Post Balance Sheet Events**
- We continue to strengthen our fundraising for core UK costs which have been underfunded in the past.
- We are concerned about the effects of inflation in Kampala and are discussing ways to help all those in need.
This report was agreed by the Board of Trustees.
Signed: ………………………………… G Normington - Trustee Karis Kids
## `16 March`
Date: ………………………………. 2026
**KARIS KIDS**
7.
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the trustees on my examination of the accounts of Karis Kids for the year ended 30th September 2025.
## **Responsibilities and Basis of Report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A P Williams FCCA A J Carter & Co Limited Chartered Certified Accountants
22b High Street Witney Oxon OX28 6RB
…………………………. 2026
8.
## **KARIS KIDS**
## STATEMENT OF FINANCIAL ACTIVITIES
_(including an income and expenditure account)_ **for the year ended 30th September 2025**
|Note
**Income from:**
Donations and legacies
3
Investments
4
**Total incoming resources**
**Expenditure on:**
Charitable activities
5
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for the year**
**Transfer between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
14,347
211,665
226,012
936
-
936
15,283
211,665
226,948
12,346
209,047
221,393
12,346
209,047
221,393
2,937
2,618
5,555
-
-
-
2,937
2,618
5,555
3,867
44,246
48,113
£6,804
£46,864
£53,668|**Total**
**Funds**
**2024**
**£**
246,950
570|
|---|---|---|
|||247,520|
|||231,370|
|||231,370|
|||16,150
-|
|||16,150
31,714|
|||£48,113|
There are no recognised gains or losses other than those included in the Statement of Financial Activities
The notes on pages 10 to 13 form part of these financial statements
**KARIS KIDS**
9.
## BALANCE SHEET **as at 30th September 2025**
|Note
**Fixed assets**
Tangible assets
**Total fixed assets**
**Current assets**
Debtors
9
Cash at bank and in hand
**Total current assets**
**Liabilities**
Creditors falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
**Creditors:**falling due after more than 1 year
Provisions for liabilities
**Total net assets**
11
**The funds of the Charity**
Restricted income funds
12
Unrestricted income funds
12
Revaluation reserve
Total unrestricted funds
**Total charity funds**|**2025**
**£**
-
-
7,384
47,912
55,296
1,628
53,668
53,668
-
£53,668
46,864
6,804
-
6,804
£53,668|**2024**
**£**
-|
|---|---|---|
|||-|
|||6,720
42,997|
|||49,717
1,604|
|||48,113|
|||48,113
-|
|||£48,113|
|||44,246|
|||3,867
-|
|||3,867|
|||£48,113|
`16 March` Approved by the Trustees on …………………………….. 2026 and signed on their behalf by:
……………………………………………………
## **Trustee – G Normington**
The notes on pages 10 to 13 form part of these financial statements
**KARIS KIDS**
10.
## NOTES TO THE ACCOUNTS
**for the year ended 30th September 2025**
## 1. **Accounting Policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) **Basis of Preparation**
The Financial Statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
- b) **Income Recognition Policies**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the items of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.
- c) **Interest Receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
- d) **Fund Accounting**
- Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
- e) **Expenditure and Irrecoverable VAT** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- f) **Debtors**
Debtors are recognised at the settlement amounts due.
**KARIS KIDS**
11.
## NOTES TO THE ACCOUNTS
**for the year ended 30th September 2025** (continued)
- g) **Cash at Bank and in Hand** Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
- h) **Creditors** Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
## 2. **Legal Status of the Charity**
Karis Kids is a registered charity and was formed under a Deed of Trust dated 6th August 2007.
## 3. **Donations and Gifts**
|Donations
Gift Aid tax refunds|Unrestricted Restricted
Total
2025
£
11,963
184,512
196,475
2,384
27,153
29,537
£14,347
£211,665 £226,012|Total
2024
£
217,167
29,783|
|---|---|---|
|||£246,950|
## 4. **Investment income**
All of the Charity investment income arises from money held in CAF bank accounts.
## 5. **Analysis of expenditure on charitable activities**
|Mission payments for Uganda
Equipment and training for Uganda
Travel costs
Computer costs
Bank charges
Legal and professional
General administration
Accountancy
**Total**|Unrestricted Restricted
2025
Total
£
£
£
-
189,986
189,986
-
19,061
19,061
83
-
83
187
-
187
60
-
60
10,260
-
10,260
796
-
796
960
-
960
£12,346
£209,047 £221,393|2024
Total
£
218,338
828
237
309
60
9,720
942
936|
|---|---|---|
|||£231,370|
## 6. **Net income/(expenditure) for the year**
|_This is stated after charging:_
Independent examiner's fee|2025
£
960|2024
£
936|
|---|---|---|
**KARIS KIDS**
12.
## NOTES TO THE ACCOUNTS
**for the year ended 30th September 2025** (continued)
## 7. **Analysis of staff costs and trustee remuneration and expenses**
|Salaries and wages
Employers National Insurance
Employer contribution to defined contribution scheme|2025
£
-
-
-
£-|2024
£
-
-
-|
|---|---|---|
|||£-|
No employees had emoluments in excess of £60,000 (2024: Nil).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £Nil) neither were they reimbursed expenses during the year (2024: £Nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £Nil).
## 8. **Corporation tax**
The charity is exempt from tax on income and gains 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.
## 9. **Debtors**
|Gift Aid debtor|2025
£
7,384
£7,384|2024
£
6,720|
|---|---|---|
|||£6,720|
## 10. **Creditors: amounts falling due within one year**
|Accruals
**Analysis of net assets between funds**
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year
**Total**|General
Fund
£
-
8,131
(1,327)
-|2025
£
1,628
£1,628
Restricted
Funds
£
-
39,781
7,083
-|2024
£
1,604|
|---|---|---|---|
||||£1,604|
||||Total
£
-
47,912
5,756
-|
||£6,804|
£46,864|£53,668|
## 11. **Analysis of net assets between funds**
**KARIS KIDS**
13.
## NOTES TO THE ACCOUNTS
**for the year ended 30th September 2025** (continued)
## 12. **Analysis of charitable funds**
**Analysis of movements in restricted funds**
|Winchester Vineyard
Christ Church Beckenham
Holy Trinity Richmond
Woking Vineyard
Christ Church Winchester
Downs Benefice
Education Fund
Central Funds
**Total**|Balance
Incoming
Resources
Funds
01.10.2024
resources
expended
Transfers
30.09.2025
£
£
£
£
£
39
49,608
(41,217)
-
8,430
738
7,419
(7,786)
-
371
13,331
26,701
(32,020)
-
8,012
580
5,715
(5,734)
-
561
382
28,443
(28,497)
-
328
8,919
15,582
(18,389)
-
6,112
205
36,078
(36,066)
-
217
20,052
42,119
(39,338)
-
22,833|
|---|---|
||£44,246
£211,665 £(209,047)
£-
£46,864|
## **Analysis of movements in unrestricted funds**
|General fund
**Total**|Balance
Incoming
Resources
Funds
01.10.2024
resources
expended
Transfers
30.09.2025
£
£
£
£
£
3,867
15,283
(12,346)
-
6,804|
|---|---|
||£3,867
£15,283
£(12,346)
£-
£6,804|