THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO (A Compafty Ilmlted by guaranteel- Year to 30 June 2024 Company Number 06283224 Registered Charity Number: 1122222 TRUSTEES. ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30JUNE 2024 INDEX Le8al and Administratlve Information Report of the Trustees Trustees, ResponsibS1ities Report of the Independent Examlner Income and Expenditure Account Balance Sheet io THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO IA Company limtted by guaranteek Year to 30 June 2024 LEGAL AND ADMINisfRATIVE INFORMATION Forthe Year ended 30 June 2024 The organisation was registered with Companies House on 18 June 2007 and registered with the Charity Commission later that year. Trustees Re¢d Eu8enlah Adoyo Mr. James Dobson Mrs Janet Dobson Rerfd Amiel Osmaston Mrs Betty Payne Mr. David Payne Mrs Balbena Wint Mrs Christine Morgan Dr. Annie Garden Prlnclpal offi￿r$ Re¢d Eugeniah Adoyo James Dobson Christine Mor8an Chairman Treasurer Secretary Re8lstered Office 9 Five Acres Dursley Glouce5ter5hlre GL114JP Buslness Address 9, Flve Acres Dursley Gloucestershire GLII 4JP Independent Examlner R J Kenyon FCA 31 White Ox Way Penrith Cumbria CAII 8QP Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Reglstered Charlty 1122222 Re8lstered Company 06283224 Webslte anddchildrenscentre.or THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO IA Company Ilmited by 8yaranteeF Year to 30 June 2024 REPORT OF THE TRUSTEES The trustees present their report and financial statements of The Frlends of Julius and Dora Chlldren's Centre, Maseno for the yÈar ended 30 June 2024. The Accounts are in the Receipts & Payments format with Balance Sheet. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document The Friends of Jullus and Dora Children's Centre, Maseno {the Friends of J & DI is governed by its Memorandum & Articles of Association prepared accordirsg to The Companies Art5 1985 and 1989 as a Company Limited by Guarantee and Not Having a Share Capltal. Or8anlsatlonal Management Thetrustees meet three times per year and run the buslness 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. Two of the three annual trustees meetings are held via Z¢)om internet link. and the third, in the summer, Is held at the house of one of the trustees. Any trustee5 unable to make this meeting In person join via Zoom.. The main functlon of the Friends of J & D is to 8enerate fund5 and provlde 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 provldlng a home for orphaned and abandoned children, Sncludlngfood, education and care, and offerin8 them dl8nlty and hope for a sustalnable future. The trustees recelve and revlew progress report5 from thelr slster charity In Kenya. The chalrman Is In regular contact wlth the Dlrector of the Centre, who is accountable to the Kenyan board for the runnlng of the Centre. The Director responds to the Friends of J & D trustee5' queries about the Centre's policy and activltles. The trustees fundraise in support of the Centre's activities, publlcise the Centre's needs and actlvltles, and facilitate prayer support and 8ifts in kind. Recrultment and Tralnlng of Trustees The Trustees, pollcy Is to appoint trustees wlth due conslder3tion for the skllls and experlence required to asslst the development of the Friends of J & D being careful to ensure a breadth of diversity. Trustees are required to retire from offi'ce on the third anniversary of the commencement of thelrterm of office and may be reappointed. New trustees receive a copy of the Governing Documents, the previous annual financlal statements, minutes of meetings and progress report5. The trustees are briefed on the current aims and objectives of both the Friends of J & D and the Children'5 Centre and are fully advised on the financial position of the charity. OBJECTS AND AcfiviTIES Oblerts of the charlty The objects of the charfty are to relieve poverty, hardship, sickness, homelessness and distre55 amon8St destitute children and young people In particular in Western Kenya and at the Julius and Dora Children's Centre, Maseno, throu8h the provision of financial assistance for the establishment. provision and maintenance of accommodation, essential supplies (including water, food, medical treatment and clothin8), facilities. education, counsellin8 and carers and other charitable support. Background The problem of abandoned babie5 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 THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO IA Company Ilmited by 8uaranteeF Year to 30June 2024 of J & D was re8lStered as a charity in the UK In 2007 in order to provlde support for the Julius & Dora Children's Centre in Kenya in caringfor someof these children. Thecentre wa5 named after a Christian couplewho fostered many children in their home during their lifetime. Their daughter, Flossie Adoyo, was appointed as Direttor and started operating the Centre in April 2008 in rented premises on the outskirts of Kakame8a in Western Kenya. The Centre was relocated to its permanent Stte at Maseno in January 2014. when the first accommodation building was made ready for occupatlon. The Board of Directors of the Kenya NGO firmly believes that without the Friends of J & D's support from the UKthe provision of care for the children would have been impossible. Most of our longer-term chlldren were victims of attempted infanticide, havln8 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 15 no othercharity orgovernment agency in Kenya's Western Provlnce which is willingto take on the demanding work of providing long-term care for abandoned babies. The Centre was registered as a Children's Home bythe local authority in March 2014. In recent years. the Government of Kenya has closed manychlldren's homes, but has rated J&0 as "Excellent" and has taken children there to be looked after. This has significantly increased the number of children in the Centre. . Prlndpal Artlvftles and Publlc Benefft The Friends of J & D's maln activity is fundrai5in8 and providing support for the Children's Centre. The maln beneficiaries are the children who recelve the love and care provided by the Centre's staff and volunteers. The local community benefits, too, from the rescue ofabandoned children, who would otherwise not have lived. The Trustees are deeply grateful to Floice Adoyo for all that she doe5 in ensuring the high standard of care that is provided for the children. ACHIEVEMENTS AND PERFORMANCE The trustees acknowledge wlth 8ratltude the generous support of individual Friends, which accounts for the majority of Income received durin8 the year ended 30June 2024. Information about the charitvs artivities may be found at www. anddchildrenscentre.or FundralslnB artlvltles in the year included: Promotln8 the support of the Centre through communlty events and the web51te Sendlng regular emall newsletters to donors and Interested friends Speaking at various events Trustees and friends encouragln8 SUPPOrt for the charity and or8anlslng fundraising events Includln8 coffee mornings and quizzes. Our financial support comes from Indivldual donor5, friends and contatts, amounting to a little over 100 people, and a few generous charitable trusts. Artlvltles: frorn reports recelved from Flolce Adoyo. Olrector of the Jullus & Oora Chlldren's Centre: A¢cornmodatlon: Donations have enabled the Centre to install an additional rainwater collection tank and solar panels, but a lightnin8 Strlke destroyed one of the origlnal water tanks and some of the solar panels. Educatlon.. At the start of the period, there were 4 chlldren in boarding secondary schools. 9 children in boardin8 primary schools, with 4 in day primary schools and nine being home schooled. At the end of the period, there were 10 children in boarding secondary schools, 3 children in boarding primary schools, with 4 in day primary schools and ten being home schooled. Education costs are a major part of the running c05t5 of the Centre and these will increase again next year when more of the chlldren start primary and secondary school. Chlldcare and health: One of the children, who has cerebral palsy, had surgery during the year, funded by a donor, with the Centre only having to pay expenses. It is hoped this will allow him to walk eventua15y. Another child had an accident in Maseno and broke his leg. A donation meantthat he could havethe necessaryoperation to pin the bones and he is makin8 a good recovery. THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO {A Company limited by Euarnntee)- Year 10 30 June 2024 During the year several children were reunited with thelr familieslrelatives. 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. We continue to tryto place children in permanent family homes, and the main route to this Is via fosterin& with a view to adoption. The process is slow, with much documentation required. At the end of the year, three children are belngfostered, and documentation is being prepared for a further eight. The children we had at the end of the year were: A LIST OF THE J and D CHILDREN AND DATES OF BIRTH NAME 1. Steven Musheba 2. Moses Am'matsi 3. Baraka Obama 4. Tumaini Job 5. Neema Milakon 6. Imani Daniel 7. Lulu Winfreda Tamara 8. Neema Jo 9. Riziki Rael 10. Zawadi Elizabeth 11. Emmanuel Shikuku 12. Zubeda Moni ue Achien, 13. Zubira Ma anne 14. Andala Collins 15. Precious Karren 16. Enos Gadi 17. Mshindi Kensle 18. Fabian Ushindi 19. Edward Nell 20. Fidel Brian 21. Naomi Ruth 22. Janell Mukamiti 23. Ra son Adams Otieno 24. Elvis Wan ala 25. Abi ael Ondiso 26. Brooklyn Emmanuela Avindo 27. Merc Andika 28. Dalia Blessin 29. Maria Michelle 30. Simon Peter 31. Noah Ikhavi 32. Phili Etale Kuka 33. Maximilla C nthia Asami The children below are still at the Centre but papeNiork is being prepared to start the foster to ado tion rO￿sS 34 Luck Jonathan Bahati 35 David Joanthan Ke 36 David Michael O in 37 Miracle Jose h Obienda DATE OF BIRTH 15 - June 2006 26 - October- 2007 28- ril - 2008 20-Ma 2008 22- June- 2008 4-Jul-2008 17-Au ust- 2008 9-Se tember- 2008 14 - Se tember- 2008 19-Au ust- 2009 9-Au ust- 2009 4 - November- 2009 24- June-2010 12- October- 2010 24 - October- 2010 Probabl born 2013 26 - October- 2014 1 12-2014 Probabl bom 2018 or 2017 Probabl bom 2016 or 2017 03-Se tember- 2016 Probabl born 2016 or 2017 23-A ril-2018 15-05-2020 13-01-2020 07-06-2022 Born around Au Born in 2022 Born in 2011 or 2012 2022 Bom ea 2024 02-01-2019 1&10-2021 12-03-2020 04-03-2022 17-02-2023 17-03-2023 THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO {A Company limited by guarantee)- Year to 30 June 2024 38 Blessin Musundi 39 Justice Ushindi The children below are already being fostered with a view to ado tion 1. Carol n SaraAseka 2. David Michael O in 3. Nathan Amani 17-04-2023 12-05-2023 19-10-2018 17- 02- 2023 RESERVES POLICY The trustees currently aim to hold a mlnimum of £IOOO as'free reserves'_ other than funds whlch are restricted or set aslde for a speclfic purpose to finance publiclty 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, considerin8 the current needs and situation of the Centre. FINANCIAL REVIEW The trustees are grateful to all donors for thelr contributions, together with the tax refund on 81ft aided donations, which amounted to £49.161.41 during the year. A total of £50,370.00 transferred to the Centre durin8 this period, representSn8 more than 9¥A of the year's expendlture, thanks to the trustees, voluntary administration of the charity. We continue to look for more sponsors of individual children in the Centre's care, and for funds to continue the further education and cover the general running costs. TRUSTEES. RESPONSIBIUTIES The trustees are responsible for preparin8 the Annual Report and the financial 5t3tements In accordance with applicable law and regulations. The flnancial statements are required by law (UK Accounting Standards} to glve 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 prartice and select sultable accounting pollcles and apply them conslstently make judgments and estimates that are reasonable and prudent prepare the accounts on the goin8 concern basis unless it is inapproprlate to presume that the charlty will continue in business. The trustees are responsible for keeplng proper accountin8 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 responsible for safeguarding the assets of the charity and hencÈ takin8 reasonable steps for the prevention and detertion of fraud and other irre8ularities. THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO (A Company limlted by guaranteel- Year to 30 June 2024 Notes to the accounts For the year ending 30 June 2024 the company was entitled to exemption under section 249AII) ofthe Companies Att 1985. The members have not required the company to obtain an audit in accordance with section 2498121 of the Companies Art 1985. The Directors acknowledge their responsibility for,. i. Ensuring the company keeps accountin8 records which comply with section 221,. and 11. Preparing accounts which give a true and fair view of the state of affairs of the company a5 at the end of the financial year. and of its profits or loss for the financial year. in accordance wlth 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 Vll of the Companles Act 1985 relating to small companies. The account5 have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller entities effective January 2005. th Approved by the board on 6 February 2025 And signed on behalf of the Trustees by . L) Eu8eniah Adoyo- Chairman Christlne Mor8an - Secretary THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO IA Company Ilmlted by guarantee)- Year to 30 June 2024 INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES I report on the accounts of the Friends of Julius & Dora Children's Centre for the year ended 30 June 2024 set out on pages 9 - 10. Respectlve responsibllltles of trustees and examlner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audlt under company law and Is eligible for Independent examination, it is my responsibility to: examine the accounts under sertion 43 of the 1993 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7){b) of the 1993 Act; and to state whether particular matters have come to my attention. Basls of Independent examlnerfs statement My examination was carried out in accordance with the general directions given by the Charity Commission. 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 dlsclosures In the accounts, and seeklng explanations from you concernln8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. Independent examlnerfs statement In connection with my examination, no matter has come to my attention: whlch gives me reasonable cause to believe that in any material respect the requlrements: to keep accountin8 records in accordance with section 386 of the Companies Act 2006; and b. to prepare accounts which accord with the accountin8 records, cornply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Prartice: Accounting and Reporting by Charities have not been met, or 2. to which, in my opinlon, attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. R J Kenyon FCA 31 White Ox Way Penrith Cumbria CAII 8QP THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO {A Company limlted by guarnntee)- Year to 30 June 2024 INCOME AND EXPENDITURE ACCOUNT Forthe Year ended 30 June 2024 2024 2023 INCOME: Donations received: Regular donations 16.689.92 21,800.00 One-off donations 24.138.60 20,229.54 Received via Charitie5 Trust 1,734.20 1,102.93 Tax Refund on Gift Ald 6,598.69 9,132.43 Bank Interest 23.34 20.12 Total Income 49.184.75 52,285.02 LESS EXPENDITURE: Contributions to Julius & Dora Children's Centre Companies House 34.00 84.80 Bank Account Fees 60.LK) 63,00 Bank Transfer Charges 125.00 126.25 Repayment Asylum Support 5,000.CM) 219.00 5 274.05 Totsl Expendlture 50.589.00 44,674.05 Net (Deflclt) Income Sn Year 11.404.25) 7.610,.97 THE FRIENDS OF JULIUS & DORA CHILDREN'S CENTRE, MASENO IA Company Ilmtted by £uaranteel- Year to 30 June 2024 BALANCE SHEEr As at 30 June 2024 2024 2023 Current assets Bank Balance 14.526.05 13,261.80 Debtor 6239.75 8,908.25 Net Worth 20,765.80 22,170.05 Capltal and reserves Gener31 funds brought forward 22,170.05 14,559.08 Net (Deficit) Income In Year 11,404.251 7,610.97 Balance carrled forward 20,765.80 22.170.05 10