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2023-12-31-accounts

Annual Report and Accounts 2023

Kids in Kathmandu Nepal supports orphaned and underprivileged children and young people in Kathmandu by providing facilities and activities that assist in advancing their education to improve their life chances

KIDS IN KATHMANDU NEPAL LTD

(A company limited by guarantee) REPORT AND FINANCIAL STATEMENTS 01 JANUARY 2023 TO 31 DECEMBER 2023

Company Registration Number: 07517465 Charity Registration Number: 1142150

Kids in Kathmandu Nepal Ltd

Page No. Contents

Appendices

Cover photograph shows KIKN sponsored students whom we have supported during their school days and now are funded for their graduate courses

KIDS IN KATHMANDU NEPAL LTD REFERENCE AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees/Directors:

Company Registration Number

07517465

Charity Registration Number

1142150

Registered Office

58 Durban Road, Beckenham, Kent, BR3 4EZ

Bankers

The Co-Operative Bank, PO Box 250, Skelmersdale, WN8 6WT Redwood Bank Ltd, The Nexus Building, Broadway, Letchworth Garden City, SG6 3TA

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES’ REPORT

The Trustees, who are also Directors of the charitable company for the purpose of the Companies Act 2006, submit their annual report and the financial accounts for Kids in Kathmandu Nepal Ltd (KIKN) for the year ended 31 December 2023.

The Trustees confirm that the annual report and financial accounts comply with the current statutory requirements, the requirements of the company’s governing documents and the provisions of the Charities Commission Statement of Recommended Practice (SORP) FRS 102.

Message from the Chief Officer

This year has marked my second full year of taking the charity forward. It has been another year that has had its challenges and uncertainties. I am incredibly grateful to our family of sponsors, donors, supporters, and external partners for continuing to support our disadvantaged children and young adults in our sponsorship programme and our work with seven schools. I would also like to thank those people who have sent me personal messages of support which have really helped me to get through some of the times of uncertainty and doubt.

Despite all the challenges we have achieved some noteworthy successes this year in supporting projects in our schools to record funding levels. We started working with two new schools from the beginning of the year and continued supporting all our sponsored children and young adults to achieve their best academic performances.

During the year we held our usual Annual General Meeting (AGM) at Durban Road as an afternoon tea event. Unfortunately, we can only have limited numbers of attendees, so next year I plan to jointly hold the AGM part as an online event with the aim of attracting a larger audience.

I ended the year making my second visit to Nepal. I hope that some of you may have followed our daily progress on our Facebook page but you will be able read much more about the trip as you go through this Annual Report. Even though this was only my second visit I could see both the progression in our children and young adults, and in the schools, who operate in very difficult circumstances, but manage to provide the best education they can. It is incredibly rewarding to see for oneself and it is already something I eagerly look forward to each year.

Looking forward to 2024, there are several challenges facing us. The economic uncertainties are continuing to hit all charities hard and KIKN is no different. The last year has been the first since the formation of the charity when our income level has decreased from the previous year. In the coming year it is only likely to be even harder to raise funds but you can be assured that, as ever, every pound that is raised by KIKN will be utilised in the best possible way to maximise effectiveness.

Stephen Smith, Chief Officer

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE AND GOVERNANCE

Organisational Structure

Kids in Kathmandu Nepal Ltd was incorporated as a company limited by guarantee on 02 February 2011 (company number 7517465) and registered as a charity with the Charity Commission on 27 May 2011 (charity number 1142150). The charity was founded by Lai See Chew, who passed away in October 2021.

The charity is governed by its Articles of Association. Legal responsibility for the management of the charity is vested in the Board of Trustees.

The charity has no members, other than the Trustees.

The members of the Board of Trustees were all actively involved in making strategic decisions throughout 2023.

The Save Lives Foundation is the hub of the charity’s work in Kathmandu, where Uma Mathema, is our key contact in Nepal. She liaises with the schools, Paropakar Orphanage and with parents or families of sponsored children who live in their family homes. She monitors operational projects and brings to our attention any matter she considers the Charity needs to know and she assists the Chief Officer to identify and prioritise potential new projects.

From 2022, Stephen Smith, Chief Officer, on behalf of Trustees, was negotiating a Donation Agreement with Uma Mathema’s Save Lives Foundation (a registered charity in Kathmandu) to enable an easier transfer of KIKN funds to Nepal than through the Bank of Kathmandu account we had previously used. The Donation Agreement had to be ratified by the Nepal Government, and this was delayed as following the November 2022 general election, the new Parliament did not sit until March 2023. The Donation Agreement was in place by July 2023. However, the Donation Agreement only allows the transfer of monies for sponsored young people and schools, so the ex-gratia payments and the contribution to Save Lives Foundation rent and utilities that we make still need to be transferred via other means, such as cash taken to Nepal by Trustees.

Bank transfers of funds from our UK bank account to Nepal require the authorisation of Stephen Smith, Chief Officer, together with either Kate Pottinger or Jon Hamer, after approval by Trustees. The Charity’s Annual General Meeting (AGM) was held on 8 July 2023.

Staff

Kids in Kathmandu Nepal charity does not employ any staff and has no premises costs. All its administrative duties and fundraising efforts are carried out voluntarily by the Trustees and by supporters of the charity.

Recruitment and Appointment of Trustees

The Articles of Association provide that Trustees (Directors) are appointed for a period of four years, when they must retire, but can be re-appointed in accordance with the rules outlined in clause 31 of the Articles of Association. The minimum number of Trustees is three, with no maximum number stated. Trustees can be appointed at any general meeting, under the terms of the Articles of Association.

All current Trustees are sponsors of children supported by KIKN, or donors to the charity. We ask that all potential new Trustees attend a Board meeting and meet with the other Trustees, before consideration of appointment.

The Board of Trustees holds quarterly Trustees’ meetings. Trustees live at a distance from each other, so meetings have continued online via Zoom since the coronavirus pandemic. Between meetings, the Chief Officer regularly communicates with the Chair or other Trustees to oversee the administrative duties of the charity, to deal with financial matters, and to plan activities such as fundraising events and publicity.

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Induction and Training of Trustees: New Trustees are provided with detailed information about Trustee responsibilities and provided with Trustee guidance material sourced from the Charity Commission. We refer to this guidance and to our Articles of Association, particularly when new Trustees are appointed. New Trustees are also required to read and sign and return a copy of our Safeguarding Children Policy before being appointed.

As the charity provides for the needs of children, albeit in Nepal, we have a policy known as Safeguarding Children Policy (formerly Child Protection) which is given to all Trustees and to all sponsors of individual children. Under this policy, anyone who visits Nepal on KIKN business requires a DBS (Disclosure and Barring Service) check.

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OBJECTS AND ACTIVITIES

Summary of Objects

The charity’s Objects are as follows:

Summary of the Main Activities Undertaken in Relation to these Objects

Sponsored Children and Institutions

Nepal is one of the poorest countries in the world. Not all the children we support are orphans, but those who are not orphans are from destitute families, who would be unlikely to access educational opportunities without our support, particularly the ability to attend years 11 and 12 (sixth form in Nepal), further education or university. All children put forward for sponsorship are carefully considered by the Chief Officer and Uma Mathema.

For sponsored children, the funding ensures that they have adequate summer and winter clothing, school uniforms and essential equipment for schooling, and pays for any school fees. For newly sponsored children who live with their families, we have provided a table and a large solar rechargeable battery lamp to enable them to do their homework in homes that do not have an electricity supply.

Most of the sponsored children whom we support are girls. The Trustees have agreed that should we sponsor any more children, they will preferably (but not exclusively) be female. Nepali girls from poor families are sometimes ‘sold’ and trafficked. They generally have less opportunity to access education. We consider that by supporting girls and young women, they will have greater opportunities to gain life skills for future employment and are less likely to be seen as a burden to their families.

Most of the sponsors for individual children are friends, acquaintances, or contacts of the Trustees, and others have come via fundraising events and publicity. Sponsors agree to provide regular funding for a named child. The sponsors receive reports on their sponsored child’s progress at school. In accordance with our Safeguarding Children Policy, any communication from a sponsor to a child must be vetted by the Chief Officer.

Trustees have agreed that when a currently sponsored young person completes their education at school or university (whichever is the highest they achieve), we will not take on a new child, but ask the child’s sponsor to become a general donor, helping to fund the additional costs of university education or the school midday meals projects. Therefore, we will retain the same number of donors, even though there may be fewer sponsored children and young people. To date this has been agreeable to all sponsors whose child has either left school, graduated, or has left Kathmandu.

Some of our young people have co-sponsors, meaning that they have more than one named sponsor to help fund their school, college, or university fees.

Where KIKN sponsored young people continue onto higher education, the tuition fees for graduate courses are much higher than the school fees.

In addition to our sponsored children, we also continue to provide support to the Save Lives Foundation, the Shree Neel Barahi Higher Secondary School, Lubhoo Secondary School, Ishwor Primary School, Shree Buddha Secondary School, Nepal Adarsha Secondary School, and now have

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two new schools, which are Shree Guhyeshwori Bal Shikshya High School, and Shree Janavikash Secondary School.

It should be noted that although many schools have ‘Secondary’ in their title, they generally take children from nursery school age.

In 2021 Nepal joined the School Meals Coalition, which is supported and hosted by the United Nations (UN). The School Meals Coalition works to improve and scale up school meal programmes for pre-school and primary children up to year 5 (9–10-year-olds) so that by 2030 every child should have a nutritious daily school meal.

Today, in Nepal, 3.3 million children in 29,000 public (state) schools receive a midday school meal. In the annual budget for 2023-2024, the Nepal Government is injecting USD 87 million (6% of the national school budget) into the midday school meals programme. This funding is to provide a minimum of 15 rupees per meal per child.

KIKN provides midday meals for younger children at all seven schools that we support. We are now referring to ‘breakfast clubs’ as ‘midday meals’ in line with the terminology of the UN School Meals Coalition. In fact, although previously called breakfast clubs by KIKN, the schools have always provided the meals at midday. The schools continue to refer to the food provided at the meals as ‘tiffin’.

Research and experience have shown that school meals are an incentive for destitute families to send their children to school, and for the children to be able to learn better when they have eaten adequate food.

The schools value the provision of funding for their midday meals as it encourages parents to enrol and send their children to school. KIKN recognises that funding meals enables the access to education for socially disadvantaged children. Most schools report that their school numbers and attendance have improved since their midday meals have been provided.

From 2023, the Kathmandu Municipality is providing 30 rupees per meal per child, to include children up to year 8 (12–13-year-olds). Five schools supported by KIKN are within the Kathmandu Municipality, whereas two are outside this area and only receive funding for 15 rupees per meal per child from their municipalities, in the Kathmandu Valley.

Despite the Kathmandu Government providing funding for a midday meal for younger school children, this is still not an adequate amount, so that KIKN’s contribution of 20 rupees per meal assists with providing fully nutritious meals.

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MAIN ACHIEVEMENTS DURING 2023

Visit to Nepal December 2023

In December 2023, Chief Officer, Stephen Smith, travelled to Kathmandu, together with Trustee Kate Pottinger, to meet KIKN sponsored young people, to visit KIKN supported schools, and to ensure that the transferred funds have been utilised as directed. Both travelled to Nepal at their own expense.

On the first day of the visit, Uma Mathema had organised a meeting with KIKN sponsored young people who are attending university plus older school children. The meeting was held at a local hotel, with refreshments funded by a KIKN donor. At this meeting Stephen Smith handed out sponsors’ letters to those present. Students were able to update Trustees on their courses and their hopes f or the future.

Uma also organised a detailed programme to visit all seven schools that KIKN now supports. Two schools are new to KIKN from early 2023, since we ceased funding Saraswati School’s breakfast club at the end of 2022.

This was Stephen’s second visit to Kathmandu, and he was pleased to see the continuing improvements at the five schools that KIKN has supported for many years, and to observe the two new schools that KIKN started to support in 2023.

Kate has visited Kathmandu previously, but this was the first time in her capacity as a Trustee of Kids in Kathmandu Nepal. Following the visit, Kate made these observations: “I am glad that I decided to join Stephen on this trip. It has completely made the work of Kids in Kathmandu Nepal come alive for me.

There are enormous challenges for some of our schools: cramped, sometimes dark classrooms; classroom management issues; illiterate parents; and limited resources.

Despite all this, I saw teachers who really cared, and spoke with total passion about their students. They clearly wanted to inspire and support their students’ creativity, by using different teaching techniques. Some talked of encouraging parents to join reading classes to learn, then they might promote education themselves. We had presentations from some students on their thoughts on the tiffin which had not been rote learned, and how one teacher is using role play in literature.

I saw exuberant, happy children & could see that some of our sponsored children are really thriving. For me personally, it was a deeply motivating trip.”

Sponsored Children and Young People

By the end of 2023, we were supporting the education of 24 children and young people at school or in higher education in Kathmandu.

One young woman, whom we have supported since she was at school at Paropakar Orphanage, completed her nursing diploma course during 2023.

We are sad to have to report that five young people have either moved away with their families, or left home to get married, are no longer in school or further education, and thus no longer sponsored by KIKN. Four of these were children attending Neel Barahi School or Lubhoo School. Two young women, whom we started to support during their time at Neel Barahi School, were undertaking degree courses.

It is not unusual for young women to leave their family homes to get married, sometimes against the wishes of their parents. Many live in very overcrowded households, with few freedoms, and run away from home to escape family restrictions.

There are seven sponsored children cared for at the Save Lives Foundation by Uma Mathema. Six are now undertaking graduate courses, all funded by KIKN. Rasmila, continues with her Pharmaceutical Degree, Panjum completed a foundation course in Chartered Accountancy, and has now commenced a Maths Degree; Sarmila continues with her Psychology Degree; Urmila is halfway

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through a Law Degree; Sangmu is taking a Mass Communications Degree; and Sujan continues his Bachelor in Business Administration Degree. See Panjum’s life story in the case studies section page 29.

Pramila, the youngest at Save Lives Foundation, is now attending Siddhartha Higher Secondary School, in year 11.

Rajesh, who had lived at Save Lives Foundation since he was young, has now returned to live with his family in Kathmandu. He continues to visit Uma Mathema regularly, and is in the final year of his Hotel Management course.

Laxmi, a severely physically disabled young woman sponsored by KIKN completed a social work course in 2023. She is now taking a Master’s Degree course. Laxmi is wheelchair bound, and depends entirely on her mother for all her needs, including help with feeding. We also provide a contribution to Laxmi’s family Wifi costs, in view of her severe disability.

We continue to sponsor Deepak at Paropakar Boys’ Orphanage and School, which is in Bhaktapur, on the outskirts of Kathmandu. Deepak is in the first year of an Environmental Science degree.

Sudha, a sponsored young woman from Paropakar Orphanage is taking a Nursing Diploma course, for which she receives a bursary, and KIKN pays her a subsistence and book allowance.

Four former pupils from Neel Barahi School are undertaking graduate courses. Anjama and Sunita are studying to be teachers, Rajkumar is taking a history degree, and Smriti is taking a Social Work course. Smriti benefitted from Neel Barahi karate classes funded by KIKN, has a black belt, has won some international competitions, and continues to practice her sport. See Smriti’s life story in the case studies section on page 31

The other sponsored children and young people, who are not in higher education attend Neel Barahi School and Lubhoo School.

We have three graduates, who were originally sponsored at Neel Barahi School. Asmita completed her business studies degree in 2017, has been a local councillor and had an arranged marriage during 2023. Apsarah completed her teacher training course in 2019, and has a teaching post at a state school in Kathmandu. Sangita completed her chartered accountancy degree in 2020, and secured an apprenticeship at a bank in Kathmandu. Sangita now sponsors a child at Neel Barahi School. Sarala, who has completed her nursing diploma in 2023, is now added to KIKN’s successes. These graduates are no longer sponsored by KIKN, but maintain links with the charity, via Uma Mathema in Nepal

When Stephen and Kate arrived in Kathmandu in December 2023, they met with many of the sponsored young people at a restaurant local to the Save Lives Foundation. Uma Mathema had organised the event to enable Stephan and Kate to speak to each young person personally about their progress at school or university. They were all given letters from their sponsors.

Stephen reported that they all looked so grown up and confident. Photographs were taken of each of the young people and of the group.

Save Lives Foundation

Uma Mathema used to operate an orphanage via the Save Lives Foundation charity. The Save Lives Foundation was established and registered as a charitable organisation with the Nepal authorities in 2008, when Uma Mathema commenced caring for eight young children, who were either orphans or abandoned by their families.

In January 2021 Uma Mathema officially discharged her legal liability for the children to the parents and village elders, when most of the young people living at Save Lives Foundation were of the age to be able to choose to stay living with Uma Mathema, should this wish. This was because in Nepal it is not legal for orphanages to care for young people over the age of eighteen. Other than Rajesh, seven young people continue to live with Uma Mathema, and they all consider her to be a mother to them.

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This change did not impact on the running and working of KIKN. The official arrangement is that Uma will continue to operate her charitable organisation, Saves Lives Foundation.

All children at Save Lives Foundation are supported by KIKN. The Foundation is in Bafal, an impoverished area of Kathmandu.

In previous years we have funded:

KIKN could not function without Uma Mathema’s goodwill, time, and efforts in ensuring that our work is undertaken in line with good governance. As recognition of the contribution that Uma Mathema makes towards the smooth running of KIKN’s charitable works in Kathmandu, we give her a quarterly ex-gratia payment, and contribute to rent and utility bills at the Save Lives Foundation.

Shree Neel Barahi Higher Secondary School

Shree Neel Barahi Higher Secondary School is in Tankeshwor, near the Kalimati market in Kathmandu, a short distance from the Save Lives Foundation, and another impoverished neighbourhood in Kathmandu where many of the families live below subsistence level. It was the first school that KIKN started to support after its establishment as a charitable company in 2011.

When Trustees visited the school in November 2022, the large school buildings were undergoing major Government-funded building works to repair 2015 earthquake damage and to retrofit earthquake-proofing. In December 2023, the visiting Trustees found that the building works had been completed, and the poor-quality temporary classrooms were no longer in use.

The school takes children from nursery school age to sixth form. The school had some 700 pupils, when Kids in Kathmandu commenced its support in 2011, but has increased its intake substantially. However, due to overcrowding in classrooms, the number of pupils has currently been capped at 1,000. The school has plans to extend the top floor of school buildings to provide additional classrooms.

In past years, in addition to refurbishment & equipment projects, we have provided the school with:

KIKN funded Educational Child Development Course materials in early 2023. From the grant received from KIKN by Futures for Kids (FFK) in late December 2022, we were also able to fund the construction of a roof covering for the school’s outdoor area, on completion of the Neel Barahi School’s major building refurbishments.

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Much of the equipment provided by KIKN at Neel Barahi School has been funded from grants made by FFK.

We have funded tiffin for midday meals since 2011, originally for 50 pupils which has gradually increased over the years to include 150 pupils.

We fund 50% of the salary of a computer/science teacher, to enable the school to recruit and retain a suitable candidate.

We fund the karate teacher’s salary, to provide extra-curricular activities, especially for the less academic children. Smriti, a pupil who is now undertaking a Psychology degree, gained her black belt in karate, and won some international competitions through the opportunity that the karate classes at Neel Barahi School provided.

Over the years, KIKN has sponsored many children attending Neel Barahi School. We currently sponsor three children still at the school. One KIKN sponsored young person from Neel Barahi School has left her family home in 2023 to get married, and is no longer attending school

Four young people currently at university were originally sponsored at Neel Barahi School, as were the three KIKN graduates.

Neel Barahi School principal usually supplies a long list of items for funding consideration by KIKN, and when Trustees visited this year there was no exception.

Shree Lubhoo Secondary School

KIKN has supported Shree Lubhoo Secondary School since 2016. Lubhoo is a poor Newar village in the Lalitpur district of the Kathmandu Valley, east of Kathmandu, some 7 kilometres from the capital city (but 13 kilometres via potholed roads). It is a small school, whose school population has increased to 572 since KIKN started to support the school.

During 2019, from a Nepal Government grant and funding by an Austrian mountaineering charity, school building works that had been under construction for several years were completed and operational. A Vocational College for Engineering opened in April 2019, and the school continued to recruit more pupils.

During 2023, Lubhoo School commenced classes for years 11 and 12 (sixth form), with approximately 30 students. The school Principal is keen to expand the school further, and would like to encourage more pupils by employing another computer teacher.

Unlike many Government schools in Nepal, Lubhoo teaches in the English language, not Nepali.

At Lubhoo School we have previously been able to fund:

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In 2023, from the grant received from FFK in late 2022, KIKN funded the purchase of 42 sets of desks and benches for school classrooms.

Many of the purchases listed above have enabled Lubhoo School to improve its facilities and educational status, and much of the equipment has been funded from grants made to KIKN by FFK.

In 2016, we commenced funding tiffin for much-needed midday meals for 100 children at the school. The attraction of more pupils to the school is largely accredited to the introduction of midday meals. In January 2020, the funding was increased to cater for 150 children.

During the 2023 visit, the Trustees were able to sample the tiffin provided at the midday meal, and found it to be wholesome and nutritious with rice, potato, lentils, and an egg.

Of the nine children previously sponsored by KIKN at Lubhoo School, three have disappeared or left their families to get married during 2023. Trustees met with the remaining six sponsored children during their school visit in 2023, and were able to give them their sponsors’ letters.

Shree Ishwor Adharbhot School

Shree Ishwor Adharbhot School is a very small school in Swayambhu, in Kathmandu city. The local area accommodates many transient families. The school is very poorly furnished, with no glass in the windows, and is built around a small compound serving an extremely impoverished community. No school fees are payable.

In September 2017, when the then Chief Officer was first introduced to this school, there were only 50 pupils, some of them beggars. The school population has gradually increased since the introduction of the KIKN funded midday meals. Pupil numbers tend to fluctuate, but in December 2023 there were 130 pupils on the school roll.

Unfortunately, during the Trustees’ visit, Ishwor school was closed due to drainage problems caused by digging in the road outside, resulting in the school having no running water. However, 96 pupils did go into school for a short time to meet the Trustees, who were pleased to see them wearing the school uniforms and winter coats that KIKN funded in 2022.

The school Principal explained that the school’s needs remain basic, including exercise books and stationery, which are not provided by the Government, school uniforms, and help with utility costs. To date we have funded:

In early 2023, KIKN funded school uniforms for 130 pupils, 5,000 exercise books and 200 pencil packets. Much of the equipment has been funded from grants made to KIKN by Futures for Kids (FFK).

In September 2017, we started to fund tiffin for midday meals for 50 children, and funding was increased to include 85 pupils from January 2018.

In October 2018, we commenced funding a contribution to the nursery teacher’s salary at Ishwor School, to enable the school to pay and retain a suitably qualified person. This funding was increased in 2019, and again in 2022.

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Since 2019, KIKN has funded a quarter of the cost of the school’s water and electricity bills.

Shree Buddha Secondary School

Shree Buddha Secondary School is in the Godawari municipality of Lalitpur, in the Kathmandu Valley. The school is approximately 18 kilometres from central Kathmandu, and as with other areas in the Kathmandu Valley, journeys by car can be tortuous in view of poor road conditions, particularly during the monsoon season.

The school has 750 pupils, an increase of 100 since 2019. They have a forward-thinking Chair of the School Board, who is committed to raising funds through his networking. From local donations, a clean water station was built following the 2015 earthquake. Some past pupils have received grants to attend university.

The school has three nursery and kindergarten classes. In Nepal, Early Child Development education has three classifications: playgroup for the youngest pupils, aged 18 months to 2.5 years; nursery for children ages 2.5 to 3.5 years; and kindergarten for children aged 3.5 to 5.5 years.

Taking very young children into school enables parents to seek casual work. Many children are from the families of itinerant workers.

Trustees have been advised that many orphans, cared for by local NGOs (Non-Governmental Organisations), attend Shree Buddha School.

Shree Buddha School has a qualified nurse. The nurse speaks good English, and in 2019 there was evidence of a girls’ menstruation and health project in the nurse’s room. It was reported that there were only five schools in the area that took park in this local education girls’ health initiative.

The school also has an ‘inclusive’ class with a trained teacher, for children with learning disabilities, including autism, where they care for and educate the pupils.

The school has a relatively new Principal, who is keen to grow school numbers, and has started classes for local women who cannot read or write. The classes are advertised locally for anyone to apply. During the 2023 visit, Trustees were able to observe one of three such classes, for which a teacher has been funded by the local government. These classes have been ongoing for three months, and there was a mixture of ages from middle-aged to very senior. The school Principal believes that educating the adults will encourage them to send their children to school.

The school teaches Newari, the traditional language of the Kathmandu Valley. It is meant to be taught in all Government schools from years 1-8, but not all seem to do so, and it seemed to be a little controversial, as most of the Kathmandu population does not speak Newari.

We have funded the following in past years:

KIKN funded an ID card printer for pupil IDs in early 2023. Following a grant from FFK in December 2022, KIKN were able to fund an inverter for power backup during electricity outages.

Most funding for refurbishments, computers and furniture has been provided by grants from FFK. In 2020, KIKN started to fund a nursery class teacher/feeding assistant, in view of the young age of many of the nursery class children, and this funding was increased in 2022.

In September 2019, KIKN commenced funding tiffin for midday meals for 50 children, and this was increased to include 100 children in 2020. During the 2023 visit, Trustees saw the tiffin being

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prepared, and observed that it was nutritious with soya beans and spicy cauliflower, followed by rice pudding.

Nepal Adarsha Secondary School

Nepal Adarsha Secondary School is a small inner-city school, with 400 pupils, up from 300 in 2019. The school is located not far from Durbar Square, whose historic temples were badly damaged in the 2015 earthquake, but now largely rebuilt.

In 2019, the school was housed in two blocks. One block is a recently constructed, governmentfunded building, as the original was destroyed in the 2015 earthquake The other block is an older building on the opposite side of the street. In 2022, when building works were still ongoing, and the older building undergoing an earthquake-proofing retrofit. When Trustees visited in 2023, the building works had been completed. The Trustees met with the school Principal and Vice-Principal who took them on a tour of the buildings, and were told that it was difficult operating from buildings across a busy street, and having to take equipment such as a screen and projector from one building to another.

The school has some 450 pupils. They run a civil engineering course for years 9-10 (equivalent to UK GCSE years). In Nepal there are exams every school year, with those at the end of year 10 determining entry to the years 11-12 (equivalent to UK sixth form). At the end of year 12, it is important to get good examinations results for entry to university or higher education.

Trustees were shown the school’s project proposals for a maths lab and music class. From 2017, the Nepal Department of Education has encouraged the teaching of music subjects in schools under the technical and vocational education stream.

The school reported that they also provide karate, dancing, gymnastic and meditation classes in the school hall for years 6-10, with regards to the mental health welfare of their pupils.

KIKN has provided the following at the school in previous years:

In early 2023, KIKN funded the setup costs for a new nursery class, including furniture, carpeting and decoration. Later in 2023, KIKN was also able to fund the purchase of 10 classroom cupboards, from the grant received from FFK.

FFK grants have supported the purchase of many of the items at Nepal Adarsha School.

In September 2019, KIKN started to fund tiffin for midday meals for 50 pupils. From January 2020 this was increased to include 100 pupils. The school now has an improved kitchen for preparing tiffin.

Shree Guhyeshwori Bal Shikshya High School

KIKN began supporting Guhyeshwori Bal Shikshya High School in early 2023. It is a government school is in a slum area of Kathmandu city, about 4km form Save Lives Foundation. It is a relatively small school with 215 pupils, with slightly more girls than boys. Most of the children come from slums around the school. The school operates from nursery to year 10 (14-16 years old), with 23 teachers who are well-educated and Montessori trained, and the school has good educational results.

When the Trustees visited in 2023, it was reported that generally only around 130 pupils attend at any one time. It is a post-earthquake (2015) building, but only the façade appeared modern. The school Principal does not speak much English and Trustees were shown round the school by the English teacher.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

In February 2023, Trustees agreed to commence funding tiffin for midday meals for 50 children. The school thanked Trustees for providing the daily tiffin and requested funding for more midday meals, and for setting up a music class.

Shree Janavikash Secondary School

In early 2023, KIKN also started to support Shree Janavikash Secondary School. It is a government school also located in a very poor area, approximately 3km from Save Lives Foundation. Shree Janavikash school is on the banks of the Bagmati river, in an area where the establishment of a cement factory has led to an increase in the local population, and thus the opening of the school.

The school has 450, roughly split evenly between girls and boys. There are classes up to year twelve (6th form). After visiting the classrooms, the Trustees met with the school Principal and Finance Officer. They were given details of the school’s academic results, and their wishes to develop the school.

From early 2023, KIKN has funded tiffin for midday meals for 50 pupils. Trustees were given a sample of the tiffin prepared for the midday meal, which they found to be a tasty mix of a variety of vegetables, rice, and potatoes, with an egg being provided once a week.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

BENEFITS TO THE WIDER COMMUNITY IN KATHMANDU

Almost all the goods and services we fund in Nepal are locally sourced in Kathmandu. The children’s school uniforms and other clothing are tailored or purchased in the neighbourhood. Most tables, desks, cushions, or any other furniture we purchase, are made by local carpenters and craftspeople.

Computers and other technical equipment are purchased locally in Kathmandu.

In addition, the preparation of tiffin for midday meals at the seven schools we support provide employment for the cooks, and the raw food ingredients are sourced locally.

The computer teachers at Shree Neel Barahi Secondary School, the nursery teacher at Ishwor School and the nursery teacher/feeding assistant at Shree Buddha School have secure employment due to our funding. The karate teacher at Neel Barahi School has a regular source of income.

We are pleased to report that the funds we raise in the UK not only enriches the lives of impoverished children and young people in Kathmandu, but also benefits the wider economy through the provision of employment for local people, and by supporting local businesses.

For sponsored children and young people whom we support, their educational opportunities assist them to go onto higher education or obtain employment, so that they are better able to support their own and their extended families, in the future.

We have asked those young people whom we support and are already in further education, that when they eventually have employment (and a suitable income) to consider supporting a young person still at school, so that the circle of educational opportunity continues. Our first graduate, Asmita, who is also a local councillor, has previously supported a young girl who attended Neel Barahi School. Sangita, a graduate who now works in a bank, is currently sponsoring another young person at Neel Barahi School.

CURRENT POLITICAL, SOCIO-ECONOMIC AND HEALTH SITUATION IN NEPAL

Nepal is a land-locked country, with a population of 30.72 million in 2023. The population of Kathmandu, the capital city is around 1.6 million, and increasing.

The 2011 census indicated that 81.3% of the Nepalese population is Hindu, 9% are Buddhist, 4.4% are Muslim, 3% are Kiratist (indigenous ethnic religion), 1.4% are Christian, 0.1% are Sikhs, 0.1% are Jains, and 0.7% follow other or no religion.

The Multidimensional Poverty Index (MPI) captures the percentage of households in a country deprived along three dimensions of well-being – monetary poverty, education, and basic infrastructure services. In 2022, an MPI report indicated that between 2014 and 2019, 3.1 million people in Nepal were lifted out of poverty. However, 4.9 million people (17.4% of the population) remain multidimensionally poor, although an improvement from 39% in 2011. The improvements in sanitation have largely contributed to the improved MPI, according to a 2022 article in The Kathmandu Post newspaper. There is evidence that positive benefits to child health and well-being have resulted from access to improved sanitation facilities and drinking water, with fewer incidences of diarrhoea leading to child mortality. Similarly, clean water and better sanitation, has driven an improvement in children’s nutrition.

Nevertheless, Nepal is one of the world’s least developed countries, where children are subject to a lack of resources that lead to suboptimal levels of health, and poorer health outcomes compared to youth in in developed countries. Children may suffer lifelong adverse effects due to poor access to resources during initial growth and development. Other than physical illnesses, young people can suffer from poor mental health. The threats of natural disasters, food insecurity, child marriages, and conscription as child soldiers all contribute to adolescent mental health problems, with little access to mental health services.

In 2014, the Nepalese Government signed a charter to end all child marriages, and whilst there have been fewer such marriages, they have not been eradicated.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Nepal’s unemployment rate is around 5% which is relatively low for the region, but 50% of employees earn less than the equivalent of £6,000 per annum, and 25% less than £3,300 per annum. Many Nepalese work abroad, often in less-than-ideal conditions, with the hope of better supporting their families back home. It is estimated that 3.5 million Nepalese are working abroad, primarily in India, Malaysia, South Korea, and the Middle East. A large proportion are unskilled labourers. Nepali citizens must obtain work permits from the Nepalese Government to work abroad. A recent article in The Guardian UK newspaper reported that Nepali citizens have been banned from traveling to Russia or Ukraine to fight in the war there, because many have gone missing. Nevertheless, trafficking of young Nepali men is increasing, and in December 2023 twelve people smugglers were arrested in Nepal for trafficking 150-200 men to Russia, and coercing them to enlist in the Russian military.

A report by the International Labour Organisation from December 2022 estimated that nearly 1.1 million children are engaged in child labour. This is 15% of the population of 5 to17 year-olds. The coronavirus pandemic increased the prevalence of child labour. However, the increase in school midday meals programmes has had a meaningful impact on school enrolment and attendance, leading to reductions in the number of children working.

In November 2022, a general election voted in the Maoist opposition party leader, Pushpa Kamal Dahal, as Prime Minister. The new Parliament did not sit until March 2023. The 2015 Constitution was meant to bring political stability to Nepal, as no government had served its full 5-year term since democracy was established in 1990. However, since 2015 there have now been six changes of government.

Nepal has been politically unstable for many years, with little investment in the country’s infrastructure. However, following the adoption of the Constitution of Nepal in September 2015, the coalition government was looking to improve facilities.

Water pipes are being laid in the Kathmandu Valley to enable everyone to have access to clean and free piped water, but in 2019, only 51% of the population had piped water. Most people in the lower socio-economic groups must rely on the collection from and the use of water at local wells in their vicinity for all their water supplies. Only people who can afford to pay are able to buy fresh water that is transported by tankers.

The regular load-shedding in Kathmandu (no access to electricity supplies for certain periods each day) has largely ceased, as more sustainable power supplies have been established. Nevertheless, there remain frequent times when the electricity supply is not stable (hence the continued need for solar panels and mini-generators in schools). Nepal has now entered a state of surplus electricity production. Some 95.5% of the population is reported to be connected to an electricity supply, with the aim to connect 100% of households by 2024.

However, an Eco-Business Report in August 2023 stated that although India is investing in hydroelectric dams in Nepal, most of the electricity generated is not benefitting Nepal, but is sold to India. This is mainly due to the electricity grid infrastructure in Nepal still not being well developed. Also, rain deluges in the mountain areas in June 2023 have damaged some of the hydroelectric power dams. Hydroelectric damming is also causing ecological problems with lower areas in Nepal lacking in water.

The Nepal Electricity Authority (NEA) has stepped up efforts to lay underground electricity lines, rather than the masses of huge electricity cables running overhead along Kathmandu streets, although visually there does not appear to be much evidence that this is happening. The NEA is reportedly focussed on improving the electricity infrastructure, due to the problems of the frequent electricity tripping.

Nepal is a country globally ranked fourth in terms of vulnerability to climate change. In 2018, floods across the foothills of the Himalayas caused landslides, leaving tens of thousands of houses and vast areas of farmland and roads destroyed. Scientists have found that rising temperatures could spread malaria and dengue to the Himalayas, where mosquitoes have started to appear.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

A report in the Nepali Times from 30 August 2022, states that the Kathmandu Valley had seen outbreaks of Dengue fever, with over 1,000 reported cases. Dengue mosquitoes bite during the day, so whilst people might take precautions against malaria mosquitoes at night, they do not take precautions against dengue mosquitoes during the day. Antibiotics are not effective against dengue fever, and some people become more ill by taking inappropriate prescription medicines without consultation, or from being prescribed the wrong medicines. The report warned that people should be most aware of dengue mosquitoes in schools, offices, areas where houses are under construction, or where there is stagnant water.

In August 2023, The Oxford University Press Travel Journal of Medicine reported that Dengue surveillance is highly prioritised by the Epidemiology and Disease Control Division (EDCD) of the Nepal Government, supported by the World Health Organisation.

FUNDRAISING

We are fortunate that the children we sponsor are funded by individual sponsors, who donate a regular monthly or annual sum of money to the charity. We also have many other regular donors, who donate monthly or annually, but do not sponsor a named child. The sponsors and other regular donors are the backbone of our fundraising efforts.

Some sponsors are signed up to Give as You Live (GAYL), which provides the Charity with a small additional income from online shopping purchases made by users via the GAYL site. This is also the platform that we use for donations to sponsored events.

We are particularly thankful for the grant funding and support that we have received from Futures for Kids (since 2011) and from the John Horseman Trust (since 2015).

Much of Futures for Kids (FFK) grants has enabled us to buy equipment for the schools that we support. Their funding also enabled the introduction of some of KIKN’s first breakfast clubs (now renamed midday meals). We were so pleased to receive a grant of £10,000 just before Christmas 2023. This money will greatly assist in funding some of the projects that Kathmandu Schools requested during the 2023 Trustees’ visit.

The John Horseman Trust’s annual grant funding is utilised in the provision of midday meals in KIKN schools. In 2023 we were delighted to learn that the John Horseman Trust had increased their grant from £5,000 to £10,000, which will greatly assist with the continued provision of tiffin for midday meals.

Some sponsors give substantial annual amounts of money to the charity. We also receive regular smaller donations, and some sizable one-off donations, from friends and supporters of KIKN.

We receive Gift Aid Relief from HMRC on most personal donations to the charity, which can amount to 10% of our income.

Since 2021, we have used a funding platform called Wonderful Payments Ltd for donations via our website, as there are no charges for using this service. We have a donate button on our website which provides a direct link to the Wonderful Payment system to enable one-off donations. Wonderful is currently working to provide a regular donation option.

The legacy of £50,000 left by our late Chief Officer, Lai See Chew, to benefit higher education costs has been invested in a fixed one-year bond with Redwood Bank, due to mature in 2024.

In July 2023, we switched the KIKN bank account from HSBC to the Co-operative Bank, so that we no longer pay bank charges for several services, and much lower costs for transferring funds to Kathmandu. This is a potential saving of £400 to £500 per annum.

Through the sterling efforts of Stephen Smith, Chief Officer, all our sponsors and donors who made regular payments to KIKN transferred their payments to the Co-operative Bank. Due to personal circumstances, a few donors have reduced their monthly payments, but some have increased their regular donations, following contact regarding the new bank account.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

During 2023, we held the following fundraising events:

Other funds raised during 2023:

We especially thank the following individuals and organisations who have contributed significantly to our fundraising:

PUBLICITY

Website, e-Newsletter, and other Technology

Chief Officer, Stephen Smith regularly updates the KIKN website (www.kidsinkathmandu.com) which is very user-friendly, publicises our projects in Nepal, and provides a background to the charity and our Trustees. We pay an annual fee to ensure adequate back-up and security for the website, which is hosted by GoDaddy.

The website has a link to our charity fundraising platform’s web-page, and we find that we receive a regular stream of small and larger donations via that route.

During the past year, KIKN has continued to make regular postings on our Facebook page to inform all our followers about how we are spending their sponsorship monies and donations in Kathmandu. We have found this a powerful medium, especially the ability to quickly upload photographs from Nepal with the narrative. This has again been particularly helpful in December 2023 during the Trustees’ visit to Kathmandu, and for the online raffle.

We send out quarterly e-newsletters, which greatly enhances our ability to reach a wide audience and to keep our regular supporters aware of the progress of KIKN projects and of fundraising events.

We send out hard copies of our Annual Report to our major donors and sponsors and email it to other supporters, together with posting it on our website.

The use of our payment card reader at events greatly enhances KIKN’s fundraising ability where participants may not have enough cash,but have credit/debit cards available. So much so, that we have recently invested in another card reader.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

RISK MANAGEMENT & KIKN POLICIES

Trustees regularly review and update our Risk Management Plan and our policies.

In addition, Ms Marjorie Jackson, Trustee, reviews Charity Commission updates, and reports back to Trustees on any matters that are relevant to KIKN, to ensure that Trustees are aware of and act upon such matters, as appropriate.

Risk Management

The KIKN Risk Management Plan was reviewed and updates approved by Trustees in November 2022.

Our Public Liability and Professional Indemnity Insurance policy was renewed with Hiscox for another year until 31 August 2024, with no increase in premium.

Our Policies

We have the following policies, all of which are posted on our website:

Safeguarding Children Policy (October 2019). This policy supersedes the previous Child Protection Policy. The policy incorporates the latest guidance on child protection for a small charity, where the children reside in a foreign country. Any Trustee or sponsor visiting Nepal on KIKN business will be required to have an enhanced disclosure check performed by the Disclosure and Barring Service (DBS).

Privacy Information Policy – in compliance with the General Data Protection legislation (Approved April 2018, Revised June 2018).

Banking Information and Scheme of Delegation (Revised October 2019).

Reserves Policy (Revised June 2019).

Investment Policy (Revised October 2019).

Conflicts of Interest Policy (Revised Jan 2019)

Supporter Promise - in compliance with the code of Fundraising Promise (Approved October 2019)

Trustees will review all Policies in early 2024.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND PLANNED ACTIVITIES

We aim to undertake the following activities in 2024 to meet our charitable objectives:

  1. Trustees – to identify any potential new Trustees willing to contribute to the work of the charity.

  2. Sponsors and Donors – to maintain or increase the current number of regular sponsors and donors to enable sponsored children and young people to remain in education until at least school leaving age, and to fund ongoing and new projects, as required.

  3. Donation Agreement – Trustees to review the workings of the Donation Agreement with Save Lives Foundation, to ensure the smooth transfer of KIKN monies to Nepal to fund ongoing and future projects in Kathmandu.

  4. New Capital & One-Off Project Proposals – Trustees to consider new projects proposals received from Kathmandu Schools in December 2023, to be funded by a grant received from Futures for Kids (FFK) in December 2023.

  5. On - going Support to Current Projects – to continue to raise sufficient funds to support on-going projects (e.g. midday meals for children at the seven schools, plus part-funding salaries of the school posts we support).

  6. New Projects – to review ongoing projects and to prioritise any projects newly identified in 2024 with regards to available funding.

  7. Higher Education – to fund university and higher education courses for our sponsored children, as required and if affordable.

  8. Higher Education Reserve Fund – to continue holding some funds in reserve to assist sponsored young people with course funding.

  9. Exchange Rate – to maintain our projects within the restraints on funds due to the fluctuations in exchange rates between GB pound and Nepalese rupee.

  10. Local Resources – where possible, to continue sourcing goods that we purchase in Kathmandu from local suppliers and crafts people to contribute to the local economy.

  11. Futures for Kids & the John Horseman Trust – to keep both organisations fully informed about the projects we fund from their grants.

  12. Fundraising activities – to organise fundraising activities to raise additional funds and to engage friends, supporters, and local communities in the work of the charity.

  13. Publicity and Technology – to regularly update our website and Facebook page, and to send out regular e-newsletters, to ensure that ongoing supporters and others are aware of fundraising events, receive updates on our work and projects in Nepal, and know how to make donations to the charity,

  14. Policies – Trustees to review (and update, as required) KIKN’s policies and Risk Management plan. This is particularly relevant to any new guidelines issued by the Charity Commission.

The seven Trustees volunteer their time, personal skills, and resources to ensure that the charity continues to thrive and achieves its objectives. We aim to maintain our income streams from sponsors, other donors, and fundraising events so that we can continue to meet our commitment to support the children and young people whom we sponsor. In addition, we strive to benefit the Save Lives Foundation, Shree Neel Barahi School, Lubhoo School, Ishwor School, Shree Buddha School, Shree Guhyeshwori School, Shree Janavikash School, and Nepal Adarsha School.

Stephen Smith, Chief Officer, is hoping to return to Kathmandu during 2024.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Our total expenditure for the period was £79,321 and with an income of £69,178 we had net outgoing resources of £10,143. Together with funds carried forward from the previous year, there is a sum of £79,131 available at year end on 31 December 2023.

The main reason for having such a large surplus at the year-end is due to the legacy of £50,000 received in 2022. This amount was left to the charity to ensure funds were available to provide for the future educational costs of all the remaining children under our current remit. It is currently invested in a 1-year fixed bond at Redwood Bank for our future needs. We also received a grant of £10,000 from Future For Kids (FFK) charity very late in December which will be spent on project proposals put forward by our seven schools from our visit in December.

The surplus also includes a sum of £7,220 Gift Aid reclaimed for 2023, but not yet received. This amount is down from the previous two years as the amount of annual sponsorship payments received in year was slightly lower than in previous years. There was also a scheduled quarterly payment of £9,823 to Nepal due to be transferred in January 2024.

A further £1,450 is held in our Bank of Kathmandu account. Trustees have agreed that the Nepal account should hold a reserve of no more than £2,000, but this can be difficult to control as we do not always receive timely requests for payments for on-going school projects (e.g. breakfast clubs) that we support in Kathmandu. Before quarterly payments are made from our UK account, Trustees first assess what funds are available to utilise in the Nepal account.

The Balance Sheet shows current assets as £79,131, when the Gift Aid reclaim of £7,220 due from HMRC is taken into account.

Funding for all activities is raised by donations, from friends of the charity, from fundraising events or from grants. Sponsors of individual children make payments of regular donations to support a named child.

Policy on Reserves

Trustees have agreed that the reserve should remain at £5,000 in the UK account and, from 2019, £2,000 in the Nepal account.

The rationale for the UK reserves is that if we lose any sponsors or regular donors, we have sufficient funds in reserve in the UK account to cover a shortfall. In Nepal the reserve allows for the regular fluctuation of the Nepalese rupee against the GP pound.

Funds Materially in Deficit

We have no funds in deficit.

Funds held as Custodian Trustee

We hold no funds as Custodian Trustee.

Trustees’ Responsibilities in Relation to the Financial Statements

The Trustees (Directors) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which gives a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for the year. In preparing these financial statements, the Trustees are required to:

21

KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

As a smaller company, under the terms of the Companies Act 2006, the Trustees have not required the accounts to be audited, but we are required by the Charity Commission to have the accounts independently examined.

This report was approved by the Trustees on the 24[th] April 2024 and signed on their behalf by:

Stephen Smith Chief Officer

22

KIDS IN KATHMANDU NEPAL LTD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Statement of Financial Activities

Notes
2023 2022
Incoming Resources Unrestricted Funds Unrestricted Funds
Donations and grants 2 64,785 61,960
Fundraising Income 3 4,093 3,477
Other income 4 300 50,000
Total incoming resources 69,178 115,437
Resources Expended
Charitable activities: supporting sponsored
children, an orphanage and four schools in
Kathmandu		 5 73,581 57,250
Ex gratia payment 0 0
Purchase of Nepali/Craft Goods 0 0
Fees 6 1,285 1,274
Governance Costs 7 347 350
Administration Costs 8 4,108 5,163
Fundraising Costs 9 0 1,538
Total Resources Expended 79,321 65,575
Net (Outgoing)/Incoming Resources (10,143) 49,862
Other Gains and Losses 0 0
Cash at bank & in hand at start of year 89,274 48,073
TOTAL FUNDS CARRIED FORWARD 79,131 97,935

The notes found on pages 25-27 form part of this Statement of Financial Activities and the Balance Sheet on page 24.

The Independent Examiner’s Report can be found on page 28.

23

KIDS IN KATHMANDU NEPAL LTD

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2023

Balance Sheet

Balance Sheet
£ £
2023 2022
Fixed Assets
Tangible Assets 0 0
Investments 0 0
Total Fixed Assets 0 0
Current Assets
Stock and work in progress 0 0
Debtors 10 7,220 7,407
Prepayments 11 1,500 0
Cash at bank and in hand at year end 12 70,291 86,905
Interest 13 120 959
Total Current Assets 79,131 95,271
Creditors:amounts due within a year 0 0
Liabilities and charges 0 0
Net Assets 78,718 95,271
Funds of the Charitable Company
Unrestricted funds 14 72,131 88,271
Designated Reserve Fund - unrestricted 7,000 7,000
TOTAL AVAILABLE FUNDS 79,131 95,271

Audit Exemption Statement

For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to smaller companies.

Directors’ responsibilities:

Stephen Smith, Director

24

KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting Policies

1.1 Basis of preparation

These accounts have been prepared on the basis of historic cost convention in accordance with:

1.2 Changes to previous accounts

None

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when:

Donations and Grants are only included in the SOFA when the charity has unconditional entitlement to the resources.

Gift Aid Tax reclaims are included to the value expected to be reclaimed from HMRC with regards to eligible donations received since registration with the Charity Commission on 27 May 2011.

The charity has no investments.

1.5 Expenditure and liabilities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities for its beneficiaries.

Fundraising costs are those costs incurred in setting-up events to attract income.

The charity has no fixed assets.

There are no liabilities or charges due.

2. Donations and Grants

Donations and grants are from the following sources:

£
Sponsor & Other Donations 30.158
Grants from Futures for Kids 10,000
Grants from John Horseman Trust 10,000
Gift Aid Reclaim 2022 7,407
Gift Aid Reclaim 2023 (Estimated) 7,220
Total 64,785

3. Fundraising Income

Fundraising income includes income from and donations towards all events held during the accounting period. This included the text raffle proceeds, quiz night receipts, coffee morning proceeds, GAYL amounts received and Brighton Half Marathon Sponsorship Appeal.

4. Other Income

Bank compensation of £300 was received from the Co-operative Bank plc including £250 as a result of an upheld complaint to the Banking Financial Ombudsman.

25

KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

5. Resources Expended on Charitable Activities

Expenditure is broken down for our sponsored children and projects at seven schools

£
School Fees for sponsored children (some started higher education mid-year) 3,900
University/Higher Education Fees for sponsored young people 13,458
Midday Meals for 150 nursery children at Shree Neel Barahi School 5,744
Midday Meals for 150 nursery children at Lubhoo School 5,744
Midday Meals for 100 children at Shree Buddha School 3,830
Midday Meals for 100 children at Nepal Adarsha School 3,830
Midday Meals for 85 children at Ishwor School 3,064
Midday Meals for 50 children at Shree Janavikash School 1,938
Midday Meals for 50 children at Shree Guhyeshwori Bal Shikshya School 1,939
Salary 0.5 Computer/Science Teacher at Neel Barahi School 1,200
Karate Teacher Salary at Neel Barahi School 680
Nursery/Feeding Assistant Salary Contribution at Shree Buddha School 465
Contribution to electricity bill and water at Ishwor School 160
Contribution to rent and utilities at Save Lives Foundation 7,500
Nursery/Feeding Assistant Salary Contribution at Ishwor School 465
Food and Clothing Costs for our sponsored children for the Dashain Festival 1,205
Roof covering for outdoor area at Neel Barahi School 4,012
Educational child development materials at Neel Barahi School 611
42 sets of School Desks and Benches at Lubhoo School 5,666
Power Inverter at Shree Buddha School 1,000
ID card printing machine at Shree Buddha School 1,000
10 cupboards for classrooms at Adarsha School 700
Nursery class set up (furniture, carpeting, materials, decoration) 1,200
Kitchen rack and utensils for Adarsha School 137
5,000 exercise books and 200 packets of pencils at Ishwor School 1,633
School uniform sets for 130 pupils at Ishwor School 2,500
Total 73,581

6. Fees

Fees are for website hosting and security, bank charges for transferring monies to Nepal and Bank charges in Nepal. Fees also include Public Liability Insurance and an annual Zoom subscription for online Trustee meetings.

7. Governance Costs

Governance costs include the cost of printing the Annual Report.

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KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

8. Administration Costs

These costs include postage, printing and stationery. There is also an amount of £3,555 for air fares to Nepal. These were initially paid from the KIKN account but were fully reimbursed as donations by the two Trustees.

9. Fundraising Costs

There were no fundraising costs incurred in the year.

10. Debtors

The sum of £7,220 is the amount the charity expects to receive from HMRC from the Gift Aid reclaim for 2023.

11. Prepayments

The sum of £1,500 relates to the prepayment of January quarter 2024 rent and utilities at Save Lives Foundation paid in cash during Nepal visit in December 2023.

12. Cash at Bank and In Hand

On 31 December 2023, there was a sum of £18,821 cash in our Co-operative bank accounts, and we have a £20 cash float. £50,000 is held on a 1-year fixed rate bond at Redwood bank account. There was also a sum of £1,450 in the Bank of Kathmandu account. The £7,000 reserve is included in these sums.

13. Interest

Interest paid on the Redwood bank account was £120.

14. Unrestricted Funds

There are no restrictions on any of the expenditure of the donations and grants received, provided such expenditure complies with the Objects of the charity. The Reserve Fund of £7,000 is identified separately as an unrestricted Designated Fund.

15. Company Status and Corporation Tax

The company is limited by guarantee and does not have a share capital. The liability of the members, in the event of winding up, is limited to £10 each.

16. Corporation Tax

The Charitable Company submits a Corporation Tax return to HMRC, as and when requested. To date, as a registered charity, we have been exempted from any charges.

27

KIDS IN KATHMANDU NEPAL LTD INDEPENDENT EXAMINER REPORT FOR THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Independent examiner’s report to the trustees of Kids in Kathmandu Nepal Ltd

I report on the accounts of the Kids in Kathmandu Nepal Ltd (Charity no 1142150), which are set out on pages 21-27, for the period ended 31 December 2023.

Respective responsibilities of trustees and examiner

The Charity’s 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 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s 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 disclosures in the accounts, and seeking explanations from the trustees concerning 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 examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me reasonable cause to believe that, in any material respect:

I 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.

Name: Tracy Richardson

Relevant professional qualification or body: ACMA (Associate Member of Chartered Institute of Management Accountants)

Address: 85 Norman Road, Leytonstone, E11 4PY

Signature:

Date: 25[th] February 2024

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX A – CASE STUDIES

The Life Story of Panjum Tamang, a Sponsored Young Woman Living at Save Lives Foundation and Taking a Maths Degree

My name is Panjum Tamang and I was born on 31st August, 2002. I was born in a small village in the Himalayan region of Rasuwa. I have two sisters and a brother of my own. My family's economic status was poor and maybe because of that reason they had to abandon me, my sister, and my brother. I can hardly remember anything from when I was living in an orphanage named as "Angel's Children Home". There were a lot of children and as far as I can remember none of them had a good pair of shoes. All of us were in worn and ragged clothes. We could hardly get something good to eat. Besides clothes and food, we had no one to love and take care of us. However, things had to change and so it did. In 2008, along with three other children I was taken to another orphanage. Little did we know that we would get a new family of our own. We were oblivious about the changes that was going to happen in our lives.

Finally, after going through lot of hardship, I was now able to live a life every child would yearn to. It was the turning point of my life that changed me. I had good clothes to put on, delicious food to eat and moreover someone to love me. ( Panjum is referring to Save Lives Foundation, run by Uma Mathema )

During that time, we were 4 in total. Just after the day we were brought here someone joined us. He was bigger than the four of us but as time passed by we got along very well. Later after 2 years other two joined us. We were 7 at that time and finally, last but not the least, another young member was introduced in our family. I remember how I used to get along with my brothers and sisters. We were 8 in total, two brothers and six sisters . We used to play together, eat together, and fight sometimes. I remember how our mummy used to teach us letters and alphabets before our schooling. She taught us to behave ourself in front of people. Time passed by we had lot of fun during our childhood days. Volunteers

from other countries used to accompany us. Now when I look back at time, I want to relive those good moments again. Honestly, they were the best days of my life.

Later at the age of 6 I got admission to a boarding school ( private day school in Nepal, where lessons are taught in English) . During my time at Lower Kindergarten my teachers were actually very proud of me because of my class performance and I got promoted to the next class. As a student I was good in my studies. All my brothers and sisters were good in their studies and we were loved by our teachers.

To be very precise about my behaviour I was a very naughty girl. I used to get angry over small things, fight with my brothers and sisters for no specific reason and sometimes scold and hit them. I remember an incident when I scolded my home tutor saying some bad words to her which hurt her sentiments and she even decided to leave her job. Well, this shows how mean and impolite I was towards people back then. Despite my naughty behaviour I was a good student. I had good grades during my school days but something had to change and that was my behaviour, but my way of treating people didn't change. I still remember how I used to quarrel over small things. I was just an immature kid back then. As I grew up I changed myself in all perspectives. I used to work even more hard to get good grades. I stopped quarrelling without any reason and used to be polite in the best way possible. Finally, I passed my 10th board with A+ grade ( this enables pupils to move into 6[th] form) Someone said it right the more you explore yourself the more you will get to know your potential.

After completing my school level, I had to think about my high school. During my break after my 10th board, I went to volunteer in a government school. Honestly, I got to know my true potential. It was a hard task to deal with those children. That was the time I realized how hard it must have been to my teachers and my family when I acted the same way towards them. After working there for nearly 2 months I had to bid them goodbye. So, I joined my formal +2 level in science faculty (6[th] form). I couldn't communicate with others because I can't really get along with people. But after weeks and months I finally had 4 friends who were nice to me and treated me well. They helped me throughout

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX A – CASE STUDIES

the year. My professors were good. I even envy some of them and want to be like them. The +2 was even harder than I imagined it to be. Science is a difficult course. You need to do lot of hard work and stay focused. In addition, one should be attentive and have great enthusiasm in learning and discovering things. I doubted myself because I was not confident enough, but I never stopped working hard. Days passed and in my very first terminal exam I stood 1st in my class. My hard work shined and from that day onwards I started working hard. I started spending more time with my books studying and revising my notes. Everything was going great until the widespread of COVID 19. The government announced lockdown and life was never the same. But as we know, things shall to, pass. When things are bad, it won't always be that way. I passed my board examination during COVID.

When I passed my +2 level, I got so anxious and started worrying about my future. I didn't know what to do for my graduation ( university course) . After lot of research and suggestions from a lot of people I decided to do chartered accountancy. The classes started running just a few days after my board results so I had no time to think. I just jumped into the conclusion of studying CA. I honestly believed in myself and my hard work. However, even after a lot of my effort I had so much difficulty in studying and understanding the basic level of accountancy.

Luckily, I managed to pass my first level of CA. When the second level of CA started, I had no time for anything. I used to wake up at 4 in the morning revise my notes get ready and then head straight to my institute. The classes were till 4 in the noon and by the time I reached home it used to be 5. Then I used to study till 12 or 1 so, I had no time for myself. Also, I felt so inferior that I kind of doubted myself. I doubted if I was working hard enough or if I would be fit for studying CA.

I couldn't understand a single thing during classes. It just doesn't feel good when you look at yourself trying so hard to achieve something yet it keeps on getting out of hand all the time. I've always been good at my studies and looking at myself struggling to study I was disappointed in myself. I then decided to drop out CA. All my family were supportive and thanks to them I still believe in myself. I took a gap year and recently I joined a BSc course in mathematics in Trichandra Multiple Campus. I'm also currently working at a school with a minimum salary. Even during my gap year, I volunteered in a school where I used to tutor kids. It was then when I knew how much I love being with the kids. So, yeah, I'm actually going to work hard a lot this time as to not disappoint myself and people who trust me.

Looking back in time all I see is how everything have changed - things, people, myself not exactly in the way we wanted to but in the way it had to. My life is beautiful, and no matter what my past was, it is still a part of my life. Yesterday, I was a bit of immature and tomorrow I might be a tiny bit wiser but that would be me too. I've made many more mistakes and I have many more faults but these faults and mistakes are what I am. In this journey of life I would like to thank my mother ( Uma Mathema) for being there with me and giving me endless love and support. Beside my mom, my brothers and sisters have also played a vital role in my life. They've always been with me during my hard times. I could never make it up to here without them. We do quarrel and I’m not going to lie, I even hate them sometimes but that doesn't transcend my love for them.

My story to date is not inspiring, but I'll try to be the best version of myself.

Panjum’s life story was written very recently especially for this annual report.

Panjum has always received an annual letter from her KIKN sponsor and sent back a very nice letter, in return.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX A – CASE STUDIES

The Life Story of Smriti Tamang, a Sponsored Young Woman (Ex-Neel Barahi School) Taking a Social Work Course

Hi, I’m Smriti Tamang. I am currently living in Dallu, Kathmandu. I am 21 years old now. I was born in Dhulikhel ( the eastern rim of the Kathmandu Valley, south of the Himalayas) in 2003-2-3 ( 03 February 2003 ).

I completed my Secondary Education Examination and Higher Education Examination from Neel Barahi Secondary School. I am currently doing my bachelor in social work at Kathmandu School of Central State.

My hobbies are dancing, sketching, traveling, and playing football. I want to be a martial artist in future. I joined martial art when I was 11 years old and I started playing international games in martial arts. ( Smriti was able to attend karate classes funded by KIKN at Neel Barahi School. She is a black belt and has won international competitions, that have taken place in Nepal).

I love to travel so I’ve been to many places in Nepal like Pokhara, Lumbini ( a Buddhist pilgrimage site, where Buddhism is said to have been founded) , and CG Temple ( Shashwat Dham, a religious site with a temple of lord Shiva) .

I love helping other peoples who are disabled. I believe in changing the society in different ways. I believe in promoting equality in society. It contributes to gender equality, enhances worker rights, fights against discrimination for the LGBTQ community. I believe in hard works. I help my mother in her business. I help my younger siblings in studies. And I hope I will be a good daughter to my parents.

Smriti’s story was written recently for this annual report. The photograph shows Smriti when she received her black belt in 2021.

It is not known when Smriti’s family moved to Kathmandu city, but Smriti was sponsored by KIKN at Neel Barahi School for many years prior to starting her social work course, and while she was living with her impoverished family – her father was thought to be a peanut seller.

Smriti was married in 2023, but fortunately continues with her studies.

At the 2023 Trustee’s visit, Smriti said that her family had been unable to celebrate the big Dashain Festival in November, because an uncle had passed away.

Smriti’s story mentions places that she has visited in Nepal. It is possible that attending national and international Martial Arts competitions has enabled her to travel.

She writes to her KIKN sponsor in response to the annual letter she receives from them.

Smriti is not related to Panjum – Tamang is a common surname in Nepal.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Neel Barahi School

Neel Barahi School’s refurbished buildings, which are now reportedly earthquake-proofed.

Classrooms are overcrowded (below)and the school aspires to build additional classrooms on a third floor on the left side of the building shown above.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Neel Barahi School

Principal teacher and staff at Neel Barahi School with KIKN Trustees Stephen Smith and Kate Pottinger (2[nd] & 3[rd] from left), and Uma Mathema (far right).

A KIKN sponsored schoolgirl at Neel Barahi School with her sponsor’s letter.

Children at all schools supported by KIKN are required to wear school uniform in the pre-school, primary and lower secondary years.

Despite the poor home conditions of many families, the children mostly attend school with clean uniforms.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Lubhoo School

Lubhoo School from the main entrance. The school has a large outside area, plus another building very nearby across the village street.

The school kitchen (below), where tiffin for midday meals is prepared.

Young children enjoying their midday tiffin (above), and an example of the food they receive (right). The John Horseman Trust funding assists with the provision of KIKN’s midday meals at schools we support.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Lubhoo School

Five of the six schoolgirls sponsored at Lubhoo School with Trustees Kate Pottinger and Stephen Smith.

One of the pupils receiving a letter from her sponsor (below)

Trustees and Uma Mathema with the Principal teacher (wearing pink sari) and teaching colleagues.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Lubhoo School

Children in nursery class at Lubhoo School.

A young nursery class child giving a dancing demonstration for KIKN Trustees at Lubhoo School.

A senior computer class at Lubhoo School, where KIKN has purchased many computers with grants received from Futures for Kids (FFK).

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023

APPENDIX B – Photographs

Ishwor School

Door to small kitchen (from small courtyard) where tiffin is made for midday meals.

A typical classroom at Ishwor School (below). There is no glass in the windows. The school was closed the day KIKN Trustees visited, due to outside roadworks cutting off the water supply. The children went into school to meet the Trustees. They are wearing uniforms funded by KIKN.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Ishwor School

Ishwor provides schooling for some of the poorest children in Kathmandu.

Two young children in year 1 at Ishwor School (5–6-year-olds).

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Buddha School

Young children at Buddha School with Trustee Kate Pottinger.

A child at Buddha Early Child Development Class (ECD). These children are aged 3-5 years old.

Nepal has introduced a National ECD programme for pre-school children, to follow-on from nursery classes, to ensure equal opportunity for overall development during early childhood.

From funding received from FFK, KIKN has provided equipment for some schools that we support to enable them to set up ECD classes.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Buddha School

An pupil ID printer (left) provided for Buddha School from funding received from FFK.

Midday meal tiffin at Buddha School (below.)

Funding provided by the John Horseman Trust, plus from Lyn & Sarah Noyes, helps KIKN with supporting the provision of midday meals at Buddha School.

Tiffin Monitor at Buddha School (left), responsible for washing tiffin bowls.

Trustees Stephen Smith and Kate Pottinger enjoy a class recently started for local women at Buddha School to help improve adult literacy.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Nepal Adarsha School

Newly completed school buildings at Nepal Adarsha School (left). The school operates from two buildings separated by a relatively busy road.

Children in Nepal Adarsha ECD class (above).

Older children’s class at Nepal Adarsha School (left).

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023

APPENDIX B – Photographs

Guhyeshwori School

A classroom at Guhyeshwori School that KIKN started to support in 2023.

KIKN is funding tiffin for midday meals for 50 young children at the school.

The Principal teacher (right) at Guhyeshwori School, with an English teacher.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Janavikash School

KIKN started funding tiffin for midday meals for 50 young pupils at Janavikash School in 2023

A classroom at Janavikash School.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2023 APPENDIX B – Photographs

Janavikash School

School playground at Janavikash School.

Principal teacher (wearing pink sari) with Janavikash School finance officer.

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