**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
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**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:
- **Famine Relief and Food security.** The region of Tigania West remains vulnerable to severe drought and when the population is facing famine we divert money from our other projects to alleviate and support where we can. We are increasingly involved in establishing permaculture farms at our special units and the Mituntu Polytechnic to enable them to be self sufficient in food and increase food security by reducing reliance on erratic rainy seasons.
- **Educational support .** We support orphans and children from humble backgrounds to remain in education either at school or in a vocational place in higher education..
- We are also resourcing these institutions and teachers so they can provide a better quality of education. Increasingly we are also enhancing learning in sustainable and experimental growing of food.
- **Special needs educational support** . We resource self-sustaining feeding programs at our special units to minimise malnutrition amongst disabled children in the community. We aim to provide training and support to encourage better inclusion of disabled children into education and their wider local community. Work continues on the development of the Rehema respite centre which acts as a focus for our support.
- **Entrepreneurial support** . FKK responds to local enthusiasm and interest. We respond to initiatives within the community to develop income generating projects. These may be by individuals or groups who have come together to share ideas and support each other.
## **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
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**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
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**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
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**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:
- <> examine the accounts under section 145 of the Charities Act,
- <> to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- <> to state whether particular matters have come to my attention.
## **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:
- <> accounting records were not kept in accordance with section 130 of the Charities Act;
- <> the accounts do not accord with the accounting records.
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
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**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:**
- <> the Statement of Recommended Practice:Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- <> the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
- <> and the Companies Act 2011.
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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