**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO**
**(A Company limited by guarantee)- Year to 30 June 2022**
## **INDEX**
|Legal and Administrative Information|2|
|---|---|
|Report of the Trustees|3 – 6|
|Trustees’ Responsibilities|7|
|Report of the Independent Examiner|8|
|Income and Expenditure Account|9|
|Balance Sheet|10|
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## **THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO**
**(A Company limited by guarantee)- Year to 30 June 2022**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **For the Year ended 30 June 2022**
The organisation was registered with Companies House on 18 June 2007 and registered with the Charity Commission later that year.
**Trustees** Rev’d Eugeniah Adoyo Mr. James Dobson Mrs Janet Dobson Rev’d Amiel Osmaston Mrs Betty Payne Mr. David Payne Mrs Balbena Wint Mrs Christine Morgan **Principal Officers** Rev’d Eugeniah Adoyo Chairman James Dobson Treasurer Christine Morgan Secretary **Registered Office** 9 Five Acres Dursley Gloucestershire GL11 4JP **Business Address** 9, Five Acres Dursley Gloucestershire GL11 4JP **Independent Examiner** R J Kenyon FCA 30 Wordsworth Street Penrith Cumbria CA11 7QY **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **Registered Charity** 1122222 **Registered Company** 06283224 **Website** www.janddchildrenscentre.org
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**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO (A Company limited by guarantee)- Year to 30 June 2022**
## **REPORT OF THE TRUSTEES**
The trustees present their report and financial statements of The Friends of Julius and Dora Children’s Centre, Maseno for the year ended 30 June 2022. The Accounts are in the Receipts & Payments format with Balance Sheet.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Friends of Julius and Dora Children’s Centre, Maseno (the Friends of J & D) is governed by its Memorandum & Articles of Association prepared according to The Companies Acts 1985 and 1989 as a Company Limited by Guarantee and Not Having a Share Capital.
## **Organisational Management**
The trustees meet three times per year and run the business of the charity in a voluntary capacity, without paid staff. The trustees are resident in the UK, and all trustees are registered as Directors of the Company. Trustees meetings are usually held in London or Cumbria, but since March 2022 due to government restrictions during the corona virus pandemic meetings were held via Zoom internet link.
The main function of the Friends of J & D is to generate funds and provide support for the Julius and Dora Children’s Centre at Maseno, Kenya (the Centre). The Centre started operations in April 2008 as a registered NGO in Kenya providing a home for orphaned and abandoned children, including food, education and care, and offering them dignity and hope for a sustainable future.
The trustees receive and review progress reports from their sister charity in Kenya. The chairman is in regular contact with the Director of the Centre, who is accountable to the Kenyan board for the running of the Centre. The Director responds to the Friends of J & D trustees’ queries about the Centre’s policy and activities. The trustees fundraise in support of the Centre’s activities, publicise the Centre’s needs and activities, and facilitate prayer support and gifts in kind.
## **Recruitment and Training of Trustees**
The trustees’ policy is to appoint trustees with due consideration for the skills and experience required to assist the development of the Friends of J & D being careful to ensure a breadth of diversity. Trustees are required to retire from office on the third anniversary of the commencement of their term of office and may be reappointed. New trustees receive a copy of the Governing Documents, the previous annual financial statements, minutes of meetings and progress reports. The trustees are briefed on the current aims and objectives of both the Friends of J & D and the Children’s Centre and are fully advised on the financial position of the charity.
## **OBJECTS AND ACTIVITIES**
## **Objects of the charity**
The objects of the charity are to relieve poverty, hardship, sickness, homelessness and distress amongst destitute children and young people in particular in Western Kenya and at the Julius and Dora Children’s Centre, Maseno, through the provision of financial assistance for the establishment, provision and maintenance of accommodation, essential supplies (including water, food, medical treatment and clothing), facilities, counselling and carers and other charitable support.
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**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO (A Company limited by guarantee)- Year to 30 June 2022**
## **Background**
The problem of abandoned babies is increasing in Western Kenya. Children discarded and left to die sometimes end up with social services, who try to find suitable places to look after them. However, in that part of the country such places are few and inadequate and funding is extremely hard to find. For that reason, the Friends of J & D was registered as a charity in the UK in 2007 in order to provide support for the Julius & Dora Children’s Centre in Kenya in caring for some of these children. The Centre was named after a Christian couple who fostered many children in their home during their lifetime. Their daughter, Flossie Adoyo, was appointed as Director and started operating the Centre in April 2008 in rented premises on the outskirts of Kakamega in Western Kenya. The Centre was relocated to its permanent site at Maseno in January 2014, when the first accommodation building was made ready for occupation. The Board of Directors of the Kenya NGO firmly believes that without the Friends of J & D’s support from the UK the provision of care for the children would have been impossible.
Most of our longer-term children were victims of attempted infanticide, having been abandoned outside and left to die. They were brought to us soon after birth. None of these children would be alive without the Centre’s help. There is no other charity or government agency in Kenya’s Western Province which is willing to take on the demanding work of providing long-term care for abandoned babies. The Centre was registered as a Children’s Home by the local authority in March 2014.
## **Principal Activities and Public Benefit**
The Friends of J & D’s main activity is fundraising and providing support for the Children’s Centre. The main beneficiaries are the children who receive the love and care provided by the Centre’s staff and volunteers. The local community benefits, too, from the rescue of abandoned children, who would otherwise not have lived. The Trustees are deeply grateful to Floice Adoyo for all that she does in ensuring the high standard of care that is provided for the children.
## **ACHIEVEMENTS AND PERFORMANCE**
The trustees acknowledge with gratitude the generous support of individual friends, which accounts for the majority of income received during the year ended 30 June 2021. Information about the charity’s activities may be found at www.janddchildrenscentre.org.
**Fundraising activities** in the year included:
- Promoting the support of the Centre through community events and the website
- Sending regular email newsletters to donors and interested friends
- Speaking at various events
- Trustees and friends encouraging support for the charity and organising fundraising events
- Our financial support comes from individual donors, friends and contacts, amounting to a little over 100 people, and a few generous charitable trusts. The donations were a major contribution towards building extra accommodation for the larger number of children being cared for (see below).
## **Activities: from reports received from Floice Adoyo, Director of the Julius & Dora Children’s Centre:**
**Accommodation** : During this period work started on the children’s dining hall, kitchen and store room with money being raised by the Soroptimist International – Vihiga Ladies Club. By the end of the year, work was nearly completed, the building was roofed and the walls plastered. All that is remaining is to put in the ceiling, fixing the glasses in the windows and painting.
The County Lands Board gave its consent for the land that the Home stands on to be registered in the name of Julius & Dora Children’s Centre and this Registration took place during this period.
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**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO (A Company limited by guarantee)- Year to 30 June 2022**
**Education** : At the start of the period, there were 13 children in boarding primary schools, with nine others in day primary schools and eight being home schooled. Following National Examinations, three of the children in boarding primary schools moved up to secondary schools, leaving at the end of the period, 10 in boarding primary schools, five others in day primary schools, and 11 in home schooling. Education costs are a major part of the running costs of the Centre.
**Childcare and health** : During the year several children were reunited with their families/relatives. This is in accordance with the Government of Kenya policy that children with known parents or any relatives should not stay in a children’s home but should live with their relatives. Attempts will be made in the coming year to reunite more children. One child is with foster parents, who are interested in adopting him. Several more children arrived at the Centre during the year, including a one-day old girl and other babies, as well as a teenage girl. The total number of children being looked after at the end of the period was 33.
## They are:
**----- Start of picture text -----**
NAME DATE OF BIRTH
1. Steven Musheba 15 - June 2006
2. Moses Am’matsi 26 – October – 2007
3. Baraka Obama 28 – April - 2008
4. Tumaini Job 20 – May – 2008
5. Neema Milakon 22 – June - 2008
6. Imani Daniel 4 – July- 2008
7. Lulu Winfreda Tamara 17 – August - 2008
8. Neema Joyce 9 – September – 2008
9. Riziki Rael 14 – September – 2008
10. Zawadi Elizabeth 19 – August – 2009
11. Emmanuel Shikuku 9 – August – 2009
12. Zubeda Monique Achien’g 4 – November – 2009
13. Zubira Maryanne 24 – June – 2010
14. Andala Collins 12 – October – 2010
15. Precious Karren 24 – October - 2010
16. Enos Gadi About ten years old
17. Mshindi Kensley 26 – October – 2014
18. Fabian Ushindi 1 – December – 2014
19. Edward Nelly About seven years old
20. Fidel Brian About seven years old
21. Naomi Ruth 03 – September – 2016
22. Janell Mukamiti About six years old
23. Carolyn Sara Aseka 19 -October – 2018
24. Rayson Adams Otieno 23 – April – 2018
25. Philip Etale 02 – January – 2019
26. Lucky Bahati 12 – March – 2020
27. Elvis Wanjala 15 – May – 2020
28. AbigaelOndiso 13 – January – 2020
29. Maximilla Cynthia Asami 13 – October – 2021
30. Brooklyn Emmanuela Avindo 07 – June – 2022
31. Davis Jonathan Keya 04 - March - 2022
32. Mercy Andika About one and a half years old
33. Nathan Amani Being fostered with view to adoption
**----- End of picture text -----**
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**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO**
**(A Company limited by guarantee)- Year to 30 June 2022**
**Thanks:** The children remarked, “We are all well and thanking God because this far He has brought us. We also give God thanks for you, friends of J and D for all that you do for us. Thank you for the support you give us for our education. It is through this unfailing support that we are able to attend good boarding schools. We are sincerely thankful for this.”
## **RESERVES POLICY**
The trustees currently aim to hold a minimum of £1000 as ‘free reserves’ - other than funds which are restricted or set aside for a specific purpose - to finance publicity and fundraising events in the immediate future. (The trustees do not, at present, employ staff nor have significant overhead liabilities.) The trustees’ reserves policy is kept under review, considering the current needs and situation of the Centre.
## **FINANCIAL REVIEW**
The trustees are grateful to all donors for their contributions, together with the tax refund on gift aided donations, which amounted to £60,958 during the year. Regular donors to the Friends of J & D include six ‘sponsors’ making monthly donations in support of named children.
A total of £54,500 was transferred to the Centre during this period, representing 99% of the year’s expenditure, thanks to the trustees’ voluntary administration of the charity.
The costs of caring for the Centre’s 33 children rose steeply during the corona virus pandemic due to price inflation in Kenya, which means that we need to increase our funding in future. We are currently looking for more sponsors of individual children in the Centre’s care, and for funds to continue the further education of many of the children.
## **TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
The financial statements are required by law (UK Accounting Standards) to give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing these financial statements, the trustees should follow best practice and
- select suitable accounting policies and apply them consistently
- make judgments and estimates that are reasonable and prudent
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the applicable law, regulations and Memorandum & Articles of Association. They are also
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**THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO**
## **(A Company limited by guarantee)- Year to 30 June 2022**
responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Notes to the accounts**
1. For the year ending 30 June 2022 the company was entitled to exemption under section 249A(1) of the Companies Act 1985.
2. The members have not required the company to obtain an audit in accordance with section 249B(2) of the Companies Act 1985.
3. The Directors acknowledge their responsibility for:
- i. Ensuring the company keeps accounting records which comply with section 221; and
- ii. Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profits or loss for the financial year, in accordance with the requirements of section 226, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as is applicable to the company.
4. The accounts have been prepared in accordance with the special provisions in Part VII of the Companies Act 1985 relating to small companies.
5. The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller entities effective January 2005.
Approved by the board on 22[nd] March 2022
And signed on behalf of the Trustees by :
- ………………………………………………… Eugeniah Adoyo – Chairman
- ………………………………………………… Christine Morgan - Secretary
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and detection of fraud and other irregularities.
Notes to the ac(ounts
l. For the year ending 30 June 2022 the company was entitled to exemption under section 249A111 of
the Companies Act 1985.
2. The members have required the company to obtain an audit in arcordance with section 249B121
ofthe Companies Act 1985.
The Directors acknowledge thelr responslblllty for:
i. Eiisuring the company keeps accounting record5 which comply with settion 221.. and
Preparing account5 which give a true and fair view of the state of affair5 of the company as at
the end of the financial year. and of its profiis or loss for ihè financlal year, in accordance with
the requirements of section 226, and which otherwise comply with the requlrements of the
Companies Act relating to accounts. 50 far as is applicable to the company.
4. The accounts have been prepared in accordancewith thespwal provislonsin Part Vll of the Companles
t 1985 relating to small Companies.
5. The accounts have been piepared under the historical cost convention and in accwdantt wrth the
FlnancSal Reportin8 Standard for Smaller entitles effective January 2CXJ5.
Approved by thè board on 22 March 2022
And signed on behalf of the Tnjstees by:
Eugeniah Adoyo- Chairman
Chrlstine Mor8an - Secretary
I report on the accounts of the Friends of Jullus& Dora thlhlren's Centrefor the year ended 30
June 2022 set on pages 9- 10.
Respectl¥e rwonthllftle5 01 trustees and examlner
The trustees Iwho are also the dlrectors of the mmpany for the purposes of company lawl are
responsible for the preparation of the accounts. The trustees cons*Jer that an audit is not
required for th1$ year under sectk)n 43121 of the Charitles Act 1993 (the 1993 Act) and that an
Independent examination is needed.
Having satlthed ryself that the charlty is not subject to audlt under company law Jnd Is ellilble
for Independent examlnatlon, It is my responslbillty to..
examine the •c¢ounts under sectlon 43 of the 1993 Art:
to follow the procedures laid down in the general Dirertions given by the
Charitycommlssion under sertlon 4317Mbl of the 1993 Act: and
to state whether partlcular rnatters have come to my attentlon.
Bwls of Independent examknerfs xatement
My examlnation was carried out in accordance wlth the general direction$ 8Nen by the Charlty
Commlssion. An e¥amlnatk)n Includes a review of the accountlng records kept by the charlty
and a comparlson of the accounts presented wfth those records. It 41$0 includes Conslderatlon of
any unusual Ite or dlsclosures In the accounts. and seeklni explanatlons from you eoncernlnq
any such matters. The procedure$ undertaken do not provide all the evidence that would be
required in an audit, and consequentfy no oplnk>n Is 8lven as to whether the accounts present a
"true and falr vle¥rf and the reFK)rt Is Ilmtted to those matters set out in the ststement below.
dependent examknerfs statement
In connection with my examination, no matter has come to my attention:
l. which gives me reasonable Cause to believe that in any material respect the
requlrements:
a. to keep accountlng remrds In accordance wr(h section 386 of the Companles Act
2006,. and
b. to prepare accounts which accord with the accounting records. comply with the
accountin8 requlrements of section 396 of the Companles Art 2c6 and with the
methods and principles of the Statement of Recornrnended Prartice: Accounting
and Reporting by Charities have not been met, or
2. to whlch. in my opinion. attention should be drawn in order to enabte • proper
understanding of the acwunts to be reached.
ftj Kenyt)n FCA
30 Wordsworth Street
Penrith
Cumbria
CAII 7QY
62S
## **THE FRIENDS OF JULIUS & DORA CHILDREN’S CENTRE, MASENO**
**(A Company limited by guarantee)- Year to 30 June 2022**
## **BALANCE SHEET**
## **As at 30 June 2022**
**----- Start of picture text -----**
2022 2021
£ £
Current assets
Bank Balance 8,508.08 6,143.17
Debtor 6,,051.00 6,596.25
Net Worth 14,559.08 12,739.42
Capital and reserves
General funds brought forward 12,739.42 6,486.73
Net Income in Year 1,819.66 6,252..69
Balance carried forward 14,559.08 12,739.42
**----- End of picture text -----**
;
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