Charity Registration No. 1121584
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Mercy Rescue Trust
Financial Statements
For Year Ended 31 March 2025
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Contents:
Page 1-2 Trustees Report
Page 3 Independent Examiners Report
Page 4 Statement of Financial Activities
Page 5 Balance Sheet
Page 6-7 Notes to the Accounts
Peter White, St Lucia, Chycoose, Devoran, TR3 6NU
Page 1
Mercy Rescue Trust
Trustees Report for the Year Ended 31 March 2025
The trustees have pleasure in presenting their report and the Financial Statements of the Charity for the year ended 31 March 2025..
Reference and Administration Details
The Trust is a Registered Charity no. 1121584. For correspondence purposes, the address is Mercy Rescue Trust, c/o Mrs Clare Jenkins, Tremethick, Grampound, Truro, TR2 4RU.
The charity trustees for the year were as follows:
Mr Tim Curnock Mrs Clare Jenkins Mr Neil Bridle Mr M Allen
Structure, Governance and Management
The governing document of the charity is a Trust Deed dated 1 November 2007. New trustees are appointed by the existing trustees as required.
Reasonable steps have been taken to ensure the prevention and detection of fraud and other regularities and to provide reasonable assurance that:
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The charity is operating efficiently and effectively.
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Assets are safeguarded against unauthorised use or disposition.
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Proper records are maintained and financial information used within the charity for publication is reliable.
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The charity complies with relevant laws and regulations.
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The systems of control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. These include:
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a) Regular consideration by the Trustees of the financial results;
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b) Delegated authority and segregation of duties.
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c) Identification and management of risks.
Objectives & Activities
Page 2
The Charities objectives are to relieve poverty and sickness and to advance the education of children; in particular, but not exclusively, by supporting the work of the baby rescue centre in Kitale.
Achievement and Performance
Throughout the year to 31 March 2024, the Charities activities were focussed on supporting the baby rescue centre in Kitale, Kenya. Many babies have been rescued and given food, shelter and medical care, leading in most cases to fostering in the community or adoption. Some children are also resident in the home and educated in the local schools.
Financial Review
As shown in the Statement of Financial Activities, there was a net inflow of resources of £4475 in the year to 31 March 2025 compared with an inflow of £19999 in the previous year. The Trustees recognise new demands on charity resources with the increasing costs in Kenya and increasing domestic demands on UK donors. The Trustees regularly review the reserves of the charity to ensure that sufficient liquid funds are available to meet ongoing commitments.
On behalf of the Trustees
Trustee
Trustee
26[th] Nov 2025
26[th] Nov 2025
INDEPENDENT EXAMINERS REPORT
Page 3
TO THE TRUSTEES OF MERCY RESCUE TRUST
I report on the accounts of the Charity for the year ended 31 March 2025. Which are set out on pages 4 – 7.
Respective responsibilities of trustees and independent examiner
The Charities Trustees are responsible for the preparation of the accounts Charities Act 2011.
Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charities Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe there is any material shortfall in the accounting records.
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2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached .
Peter White, St Lucia, Chycoose, Devoran, TR3 6NU
26[th] Nov 2025
MERCY RESCUE TRUST
Page 4
| STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDED 31 MARCH 2025 Incoming Resources Income – Standing Orders/Gif Aid Fund Raising Income & Donatons Received Transfer Total Incoming Resources’ Resources Expended Cost of Generatng Funds Charitable Actvites Kenya Charitable Actvity UK Governance Costs Transfer Total Resources Expended General Fund Brought Forward Funds carried Forward |
Note | General Restricted Fund Fund £ £ 66549 0 52689 0 |
General Restricted Fund Fund £ £ 66549 0 52689 0 |
2025 Total £ 66549 52689 119238 423 95785 18428 127 114763 4737 29211 |
2024 Total £ 65795 60524 |
|
|---|---|---|---|---|---|---|
| 119238 |
0 | 126319 | ||||
| 423 95785 18428 127 0 |
0 0 0 |
2240 93026 10450 604 |
||||
| 114763 |
0 | 106320 | ||||
| 24736 |
0 | 4737 | ||||
| 29211 |
0 | 24736 |
| MERCY RESCUE TRUST BALANCE SHEET AS AT 31 MARCH 2024 CURRENT ASSETS Cash at Bank & in hand House at Meru Farm LESS: CREDITORS Due within one year NET ASSETS Financed By: RESERVES Accumulated Fund/Asset Approved on 31stDec 2024 |
Note | General Restricted 2025 Fund Fund Total £ £ £ 29211 - 29211 150829 150829 0 - 29211 150829 180040 29211 150829 180040 |
Page 5 2024 Total £ 24736 150829 |
|---|---|---|---|
| 175565 | |||
| 175565 | |||
Treasurer
Trustee
Page 6
MERCY RESCUE TRUST
NOTES TO THE ACCOUNTS
FOR YEAR ENDED 31 MARCH 2024
1. Accounting Policies
The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Charity’s Financial Statements.
a) Accountng Conventon
The Financial Statements are prepared on an Income & Expenditure basis, and in accordance with applicable accounting standards.
b) Income
Standing order and Restricted income includes Gift Aid repayments.
c) Expenditure
The costs of generating funds are costs incurred in promoting the Charity and its work. Charitable Activities Expenditure comprises all expenditure directly related to the Charity’s objects. Governance costs are incurred in complying with constitutional and statuary requirements.
d) Expenditure in Kitale, Kenya
All expenses in Kenya are in Shillings (KSH) and will be subject to the fluctuations in the exchange rate. The Kitale expenditure on page 7 is expressed in £ using an average exchange rate. Data excludes capital expenditure on the house at Meru Farm.
Page 7
MERCY RESCUE TRUST
NOTES TO THE ACCOUNTS (Cont.) FOR THE YEAR ENDED 31 MARCH 2025
| 2.Kitale Income & Expenditure (Revenue) Cash on Hand B/f Income Transfers from UK Local Donatons/Income Bank Interest Expenditure Salaries & Staf Support Utlites & Maintenance Food Hygiene & Medical Educaton Travel Home Based care Bank Charges & Exchange Losses Administraton Expenses Tax paid through bank Staf Foster Program Cash/Bank on Hand C/f 3. Governance Costs Independent Examinaton |
General Restricted 2025 Fund Fund Total £ £ £ 6036 6036 95785 95785 1447 3 1447 3 147 147 110405 110405 |
2024 Total £ 7286 |
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|---|---|---|---|
| 93026 3523 96549 |
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| 61273 61273 5122 5122 9736 9736 12210 12210 12718 12718 4499 4499 654 654 759 759 1618 1618 22 22 1149 1149 109760 97799 6681 6036 0 0 |
47454 7189 11173 11248 9521 5712 899 731 1157 2715 |
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| 97799 | |||
| 6036 0 |
The Average number of employees in the UK during the year was 0 (2023:0). The average number employed in Kenya was 23(2024 -21). No employees earned £50,000 or more in the year.