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:
1. The charity is operating efficiently and effectively.
2. Assets are safeguarded against unauthorised use or disposition.
3. Proper records are maintained and financial information used within the charity for publication is reliable.
4. The charity complies with relevant laws and regulations.
5. The systems of control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. These include:
- a) Regular consideration by the Trustees of the financial results;
- b) Delegated authority and segregation of duties.
- 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:
- 1) which gives me reasonable cause to believe there is any material shortfall in the accounting records.
- 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|
|---|---|---|---|
|||
|93026
3523
96549|
||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|
||||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.