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2021-02-28-accounts

Friends Of Kianjai, Kenya Charity No 1143972

Annual Report and Accounts For the year ended 28th February 2021

Permaculture farming is an important part of our Food Security Objective

Contents

Contents
Page
Trustees' Report 2-6
Independent Examiner's Report 7
Statement of Financial Activities
and Balance Sheet 8
Notes to the Financial Statements 9

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 1

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report

For the year ended 28th February 2021

The Food Parcel Project - part of our COVID 19 Pandemic Response

Name of the Charity: Friends of Kianjai, Kenya Registration number: 1143972 Date of Registration: 26th September 2011 Bankers: Lloyds Bank Plc A/c number: 33171360 Sort code:30-90-49

Principal address:

31 Fore Street Bradninch Exeter EX5 4NN

Governing Instrument:

Friends of Kianjai was formed as an unincorporated association by the declaration of a trust made on the 31st August 2011

Trustees:

Caroline Newton (CN) (Chair) Jonathan Gichaara (JG) (Vice - Chair) Sally Livsey (SL) (Treasurer) Elizabeth Gichaara (EG) Gladys Gesage (GG)

All above trustees held office for the whole year under review. They have all been selected based on experience of the region in Kenya, friendships and expertise.

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

FKK -Annual Accounts - year to 28th Feb 2021-draft

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Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued) For the year ended 28th February 2021

Aim and Purposes

Friends of Kianjai, Kenya (FKK) are a group of Kenyans and Europeans who formed to send resources to Kianjai in the summer of 2011 to enable locals to survive a famine due to drought.

This vibrant community of Kianjai, has leaders of integrity with vision, creativity and energy for change. Their resources are depleted but the social enterprise and dedication is inspiring.

The friendships that were forged during 2011 continue and FKK see it as our role to work with these leaders

to provide resources and expertise which will empower them to realise their vision to rebuild their community.

Objectives and Activities

Currently our focus of support is divided into four areas:

Achievements and Performance

In the tenth year of activities for FKK the COVID pandemic had a significant impact. None of the trustees were able to visit and our schools were closed for a significant part of the year under review which resulted in increased activity outside our usual school environment. Peter Gitonga (PG) and Nkanata Mwiti (NM)remained our key points of contact and demonstrated resilience and resourcefulness throughout the year. Our funding was partly redirected under their careful supervison to attend to issues as they arose and we are able to report the following achievements under our objectives:

A large scale food distribution was undertaken to respond to the COVID crisis through our special school network

Famine Relief and Food security

Our involvement in the Permaculture Education and training amongst our projects has continued and the work at Mituntu Polytechnic developed. PG has worked closely with our new Manager Gilbert to continue to shape the land under permaculture principles. Gilbert has an agriculture background and is highly motivated to follow the vision, following some training at the Drylands Institute. The Special needs Farms continued to deal with teething problems during the year as each small farm was established. The group has started a Whats App group to share successes and encourage each other in this new way of farming.

The Trustees feel confident that with continued financial backing from Rotary and others, more sustainable farming practices will become established and weaken the dependence on erratic weather conditions and water supplies.

FKK -Annual Accounts - year to 28th Feb 2021-draft

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Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued)

For the year ended 28th February 2021

Educational support

The School sponsorship scheme continues to be phased out under the careful management of PG who maintains good relations with our schools.The Trustees, in consultation with PG, continue to look for local involvement of ongoing funding for students. There were no school visits from volunteers from the UK because of COVID.

Mituntu Polytechnic has received special funding to empower the community to develop the Permaculture Farm which we hope will become a model institute of this method of farming.

Special needs educational support .

The co-ordination of the 14 special units feeding program continues to be ably managed by Nkanata Mwiti who also oversees our extended network of projects in this community. As schools were closed for a significant time NM developed a food parcel project to enable us to continue supporting the families with food as the COVID crisis developed in the region.

This support was also extended beyond the special needs to other schools in the region.

Local Markets were closed and many small traders had their livelihoods threatened so more than ever our special needs community needed to rely on it's own networks. FKK in the UK, fundraised for this "Parcel Project" and raised around £4000 Physiotherapy Clinics - services were curtailed during the period and no visitors from the UK

Nutritionalist - visits continued where possible.

Playgroups for mothers and babies from the disabled community - this newly established group struggled to meet during the period however contact with families was maintained by NM

APT Workshop - The team of volunteers also reduced their visits to the workshop during the period

The equipment lending library for disability aids continues to be maintained at the Rehema centre. Disability Fund day -this was not held this year. Usual services resumed in January 2021

Training for Care Givers is important and physios regularly visit our units to share good practice.

The Rehema Centre

Opening the Early Intervention Centre ( formerly described as day care facilities) was been delayed because of COVID-19 and it was proposed to open now in May 2021. NM identified the children and families who will be our first clients and it is proposed to start with a small group only. Hellen was taken on as senior care giver in May 2020 and it was decided that she stay on to develop the facilities and work on the farm. The two other care givers who had been recruited were asked to leave until next year.

The Centre has a local Board comprising community leaders, parents and health workers.

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 4

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued) For the year ended 28th February 2021

The Rehema Centre continued…

Paid Staff currently comprise :

Lawrence – who oversees the farm and volunteers in the APT Centre.

Zakayo – Night watchman

Hellen – Care assistant who visits homebound families, manages the equipment library, provides cover for other staff who need holiday and will lead the team when the new day care centre opens in May 2021.

Two further care assistants to be taken on once the care centre is opened.

Voluntary support is currently provided by :

Ezekiel – who oversees the land and buildings.

Nkanata – who manages the budget and oversees the activities of the centre.

APT Team – current volunteers meet for 2 days a week at the APT centre to make furniture and aids for our physically disabled children. They share allowances of 8000KES per month.

During the year farming continued and equipment for the centre was purchased and organised and the facilities made ready.

Rehema Early Intervention Centre for children with complex needs - open and ready for business - May 2021 Entrepreneurial support

Cyprian the tailor continued to take the Machaku and Kunene special students to his workshop for training from January 2021 .

Tailoring workshop and Re-useable Sanitary packs -Rotary project

Work continues in conjunction with Rotary to make this project a reality. The Nkobu rotary club have agreed to take this on and Lincoln Rotary is the UK supporting club.

Funding issues and establishing the correct infrastructure in Kenya has meant funding delays but the project is set to start in 2021. The project will also deliver sexual health training into our school networks and a marketing outlet in Meru Town.

Partnerships

Trade Aid Soteni Village of Hope Oliver & Learn Rotary Clubs Kianjai Methodist Church Circuit UK Methodist Church Circuits Lush UK

John Asher and Trade Aid continue to share experience and support Soteni have now ceased to operate in the region however Peter Gitonga now works with us directly This charitable foundation provides ongoing grant funding and enthusiastic fundraising skills! In the UK, Kenya and internationally, members have been a vital part of our fundraising Members support us in many ways in the local community. Members continue to take a keen interest and support us in their prayers and financially Charlotte Steel and her colleagues understand our vision and we look forward to continue working together as our permaculture projects develop.

We would like to take this opportunity to express our thanks to the above organisations and individuals who have played an important part in supporting us through a challenging year.There are countless volunteers in Kenya and the UK, whose tireless work and enthusiasm has made all the activities we undertake possible- thankyou!

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 5

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued)

For the year ended 28th February 2021

Financial review

At the end of the period FKK held funds of £34528 of which £3345 were restricted to educational sponsorship projects and £1311 restricted to projects within the special needs community. The remaining Unrestricted Fund of £29872 includes a substantial personal gift to enable FKK to pursue our strategy to empower locals to be self-sustaining.

The trustees acknowledge the fact that now there will no longer be any annual Bazaars this will have an impact on our future unrestricted income. However we are satisfied that funds will continue to be available to match the requirements in the years ahead.

Reserves Policy

The Trustees consider that all money raised is in direct response to a specific project or need. We identify these and aim to find donors in the UK willing to resource them. In the year under review we did not consider it appropriate to hold any reserves that do not fulfil the above requirements. However at the end of the period there were £29872 in free reserves.

Structure, Governance & Management

FKK was formed when Jonathan Gichaara ( born in Kianjai), Sally Livsey and Caroline Newton met in early 2011.Following a trip to Kianjai in July 2011 the charitable trust was formed on the 31st August 2011 with the above three as trustees and the charity was registered on the 26th September 2011.The trustees have met via an online platform this year and maintained lively email and phone communications both in the UK and Kenya during the year.

Together we share a common faith and trust in God to Whom we look with confidence for guidance, grace and yet more abundant love and gifts .The trustees declare that they have approved the trustees report above.

Sally Livsey

Sally Livsey, Trustee & Treasurer

Signed on behalf of the trustees on the 22nd December 2021

----- Start of picture text -----
Ladies waiting to dance at the Drylands Centre Annual Celebrations
----- End of picture text -----

Rehema - testing out the kit ready for the opening

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 6

Friends Of Kianjai, Kenya Charity No 1143972

Independent Examiner's Report to the Trustees of Friends of Kianjai, Kenya

For the year ended 28th February 2021

This report on the accounts of Friends of Kianjai Kenya for the period ended 28th February 2019 which are set out on page 8, is in respect of an examination carried out under Section 114 of the Charities Act 2011.

Respective responsibilities of the trustees and examiner

The trustees are responsible for the preparation of the accounts. You 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.

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 you as trustees concerning 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 give me 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 order to enable a proper understanding of the accounts to be reached

Signed… Chris Southwell

Name: Chris Southwell FCA Address 44 Fore Street, Bradninch, Exeter EX5 4NN Date 29th December 2021

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 7

Friends Of Kianjai, Kenya Charity No 1143972

Statement of Financial Activities
For the year ended 28th February 202
Unrestricted
Funds
Incoming Resources
£
Regular Giving
Individuals
5700
Voluntary receipts:
Individuals
6270
Churches & other groups
300
Oliver & Learn Foundation
Corporations
Fundraising:
Rotary Clubs
Presentations
Christmas Appeal
Parcel Project appeal/ Christmas Bazaar
Other activities
31
Gift Aid Tax reclaims
1922
14223
Resources expended
Total Incoming Resources
Generating Funds:
Fundraising:
Charitable activities:
Famine relief and health
1620
Education
11465
Special Needs
16141
Enterprise
3721
Management & Administration Costs:
Office costs (UK)
990
Office costs (Kenya)
5503
Trustee meeting costs
72
Bank charges
105
Total Resources Expended
39617
Net Incoming/ (Outgoing)Resources
before transfers
(25394)
Transfers between funds
6566
Net movement in funds
(18828)
Fund Balances Brought Forward
48700
Fund Balances Carried Forward
29872		 Statement of Financial Activities
For the year ended 28th February 202
Unrestricted
Funds
Incoming Resources
£
Regular Giving
Individuals
5700
Voluntary receipts:
Individuals
6270
Churches & other groups
300
Oliver & Learn Foundation
Corporations
Fundraising:
Rotary Clubs
Presentations
Christmas Appeal
Parcel Project appeal/ Christmas Bazaar
Other activities
31
Gift Aid Tax reclaims
1922
14223
Resources expended
Total Incoming Resources
Generating Funds:
Fundraising:
Charitable activities:
Famine relief and health
1620
Education
11465
Special Needs
16141
Enterprise
3721
Management & Administration Costs:
Office costs (UK)
990
Office costs (Kenya)
5503
Trustee meeting costs
72
Bank charges
105
Total Resources Expended
39617
Net Incoming/ (Outgoing)Resources
before transfers
(25394)
Transfers between funds
6566
Net movement in funds
(18828)
Fund Balances Brought Forward
48700
Fund Balances Carried Forward
29872		 1
Total
Total
Famine
Edu
Special
2021
2020
& Health
cation
Needs
£
£
£
£
2167
7867
7573
1433
848
8551
56918
271
571
5156
0
11425
0
3568
2400
800
3200
2138
0
1825
734
734
395
3879
3879
5122
31
3892
674
555
688
3839
17416
Restricted Funds
14223 4553
4388
5508
28672
115428
0
271
3879
5499
5574
3845
15310
25458
5508
21649
45711
3721
535
990
234
5503
1560
72
365
105
135

39617		 3879
3845
5508
52849
79843
(25394)
6566		 674
543
0
(24177)
35584
(674)
(4604)
(1288)
0
0
(18828)
48700		 0
(4061)
(1288)
(24177)
35584
7406
2599
58705
23121
29872 0
3345
1311
34528
58705

Note 1: Any management & administration costs borne by the trustees have been returned to the charity in the form of voluntary donations which generate a reclaim of tax under the Gift Aid scheme.

Balance Sheet
For the year ended 28th February 2021
Current assets
Cash at bank and in hand (UK)
Rehema Centre - uncleared disbursements.
Prepayments
Gift Aid Debtor
Total Net assets
£
Fund Balances Carried Forward
Unrestricted funds
Restricted Funds :
Educational Sponsorship
Special Needs projects
Total Funds
£		 Total
Total
2021
2020
£
£
30077
42595
177
3288
1013
3261
12822
34528
58705
29872
44277

3345
11829

1311
2599
34528
58705

FKK -Annual Accounts - year to 28th Feb 2021-draft

Page 8

Friends Of Kianjai, Kenya Charity No 1143972

Statement of Financial Activities

For the year ended 28th February 2021

Notes to the financial statements

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transactional value unless otherwise stated.

The accounts have been prepared in accordance with:

Friends of Kianjai Kenya meets the definition of a public benefit entity under FRS 102.

1.2 Going Concern

The financial statements have been prepared on a going concern basis.

1.3 Change of accounting policy

The accounts present a true and fair view and there is no change in accounting policy.

1.4 Change to accounting estimates

No changes to accounting estimates have occurred in the accounting period.

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period.

2.1 Accounting policies

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required and decided that this was not applicable.

2.2 Income

Incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the income, it is more likely than not that it will be received by the trustees and the amount can be quantified with reasonable accuracy.

Grants Grants and donations are included when the conditions for receipt are met.

Donated Donated goods are measured at fair value (the amount for which the asset could be exchanged)

Goods unless impractical to do so

Support Friends of Kianjai Kenya has incurred expenditure on support costs. Costs

Volunteer The value of any voluntary help received is not included in the accounts but is

Help described in the trustees’ annual report.

2.3 Expenditure and liabilities

Recognition Expenditure is recognised on an accrual basis when a liability is incurred.

Governance Governance costs include those costs associated with meeting the constitutional and statutory obligations of the charity. They are not shown separately from other support costs

2.4 Assets

Debtors These are measured on initial recognition at settlement amount.

3. Analysis of

Income This is shown on the face of the SOFA

Expenditure This is shown on the face of the SOFA Support Costs This is shown on the face of the SOFA

The Independent Examination was provided with no fees charged. None of the trustees have been paid any remuneration or received any other benefits Friends of Kianjai Kenya does not currently have any employees

FKK -Annual Accounts - year to 28th Feb 2021-draft

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