**Friends Of Kianjai, Kenya Charity No 1143972**
**Annual Report and Accounts For the year ended 28th February 2022**
_Our first visit to Kianjai was July 2011 and friendship remains a core foundation to our work_ **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 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
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Trustees Report
For the year ended 28th February 2022
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The Food Parcel Project - part of our COVID 19 Pandemic Response
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_**Early days in the life of FKK**_
**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 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
**Trustees Report (continued) For the year ended 28th February 2022**
## **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 work towards self sufficiency in food and reduce reliance on erratic rainy seasons.
- **Educational support .** We have supported orphans and children from humble backgrounds to remain in education either at school or in a vocational place in higher education for the last 10 years. We also resourced local institutions and teachers and the strong relationships forged over this time has seen a harvest of new initiatives including libraries and IT Suites. More recently we are turning our resources and attention towards learning in sustainable and experimental growing of food.
- **Special needs support** . We have been providing feeding programs at our 14 special units to minimise malnutrition amongst disabled children in the community. The training and support we have supplied over these 10 years to teachers and governors has supported them as they seek to encourage better inclusion of disabled children into education and their wider local community. 17 special units in the area now have small permaculture farms in which to learn and to grow food.
- **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 eleventh year of activities for FKK the COVID pandemic continues to make an impact along with erratic raingfall.There were no trustee visits and our schools have gradually been re-opening.
Peter Gitonga (PG) and Nkanata Mwiti (NM)remained our key points of contact and remained diligent and resourceful through challenging times. Despite these challenges we decided to launch the Rehema Centre in May 2021 as a day centre for children with complex needs as the facilities for a small cohort of children and their caregivers, sufficient for a small scale trial of our centre, were ready.
This and the following achievements under our objectives are detailed on the following pages:
_**Work starts at the Rehema Early Intervention Centre**_
FKK -Annual Accounts - year to 28th Feb 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
## **Famine Relief and Food security**
**Trustees Report (continued) For the year ended 28th February 2022**
Our involvement in the Permaculture Education and training amongst our projects has continued. Gilbert the Manager at the Mituntu Polytechnic continues to work closely with Peter Gitonga as the permaculture Faarm on site is developed. Rotary UK have some keen supporters of this vision and funding streams have been devloped to ensure the infrastructure continues to be built.
A useful connection has been made with Scope Kenya who have been working to promote sustainable farming within educational institutions for a while. Peter Gitonga, Gilbert (Mituntu Poly Manager) and Boniface (local agriculture officer) visited a special school to see how work has developed there and we expect this connection to bear fruit into the future.
## **Educational support**
The School sponsorship scheme gave out final grants this year and look back on 10 years of support for 17 mainstream schools. We worked alonside Soteni to support 50 families living with HIV and Aids, and this project has now been passed to them for future funding.
We are grateful for the commitment of our sponsors and supportors who have made this work possible and for the dedication and sensitive management of the scheme by Peter Gitonga. Many children and families have received school education and been part of thriving school communities through their growing years who otherwise would not have. It has been a joy to watch them overcome difficulties, achieve positive results and find their place in the world. Some have been back to volunteer with us and many have expressed thanks and praise to God for the opportunities they have been given.
## _**Mituntu Polytechnic and the Permaculture Farm**_
Our educational support has now turned to encouragement and training within our local Polytechnic and the special units in farming using the Permaculture method. This method works with the environmental cycles and has particular benefit where rain is erratic and unreliable.
Gilbert who manages the Polytechnic is trained in Agriculture and Permaculture and is working with his students to establish a model Farm there. There is enthusiaism to support this work from our UK Donors and we look forward to seeing the latest developments which include livestock. **Special needs educational support** .
A major part of this support has been through the work of Nkanata Mwiti and other teachers at the 14 Special Units in the local area. Relationships have grown and developed and over the last 10 years we have provided food and equipment and educational resources. This has caused numbers to increase at the units and access to physiotherapists, nutritionalists, disability aids to become established. It has been our long wish to enable these units to become self sufficient and in recent years each unit has been granted a small plot of land to farm using permaculture methods. With the help of Rotary grants we have provided training and equipment and the support of the local agriculture Officer to develop these plots to grow food for the students.
The COVID Pandemic, variable quality of workmanship and a steep learning curve for many teachers has meant that this project has taken much longer to establish and we have had to extend the feeding program longer than our phase-out plan. However we have seen some stunning results in some areas and the potential for positive change remains.
**Physiotherapy Clinics** - these services have resumed.
**Nutritionalist** - visits continued where possible.
**Playgroups for mothers and babies from the disabled community** - these groups have resumed.
**The Rehema Centre - Early intervention for children with complex needs.**
In May 2021 the centre was opened as planned with a small group of 6 children and their care-givers. We planned to take three cohorts each year to enable as many as possible to experience the intensive physiotherapy, learning and care. We have learned a lot during this year despite the trustees not being able to visit. We had changes in our staff team during the period but the main challenge that has emerged is that of transporting children to the centre. Rehema was originally envisioned as a residential centre taking familes for weeks of respite however with the buildings and infrastucture ready to be used even in a limited way we were keen to get started. Food is provided by the farm and the **APT workshop** now has new customers !
The Centre has a local Board comprising community leaders, parents and health workers. The trustees will undertake a full review in the February 2023 visit. The **equipment lending library** for disability aids continues to be maintained at the Rehema centre. **Disability Fund day** -this was not held again this year.
_**Physio work at the Rehema Centre - with pink disability aids made at the APT centre ready to be used.**_
FKK -Annual Accounts - year to 28th Feb 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
**Trustees Report (continued) For the year ended 28th February 2022**
## **The Rehema Centre continued…**
_Paid Staff currently comprise_ :
**Lawrence** – who oversees the farm and volunteers in the APT Centre.
## **Zakayo** – Night watchman
**Kariuki** – Occupational Therapist who aslo assist with managament duties at the ecntre Two further care assistants share the work duties.
## _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. During the year farming continued with a focus on providing food for the centre and selling produce and milk.
_**Preparing nutritious food in the Rehema Kitchen**_
_**Rehema Kitchen and store**_
## **Entrepreneurial support**
**Cyprian the tailor** continued to take the Machaku and Kunene special students to his workshop for training
## **Tailoring workshop and Re-useable Sanitary packs -Rotary project**
This projects funding has been secured and equipment purchased. Keen teams of tailors have started work and the trustees are eager to visit in February 2023. We hope to see uniforms being ordered through our school network and job opportunities provided. Peter Gitonga is in good communication with the centre and provides regular updates via email.
The project is intended to also deliver sexual health training into our school networks, and a marketing outlet in Meru Town.
## **Partnerships**
**Oliver & Learn** This charitable foundation provides ongoing grant funding and enthusiastic fundraising skills! **Rotary Clubs** In the UK, Kenya and internationally, members have been a vital part of our fundraising **Kianjai Methodist Church Circuit** Members support us in many ways in the local community. **UK Methodist Church Circuits** Members continue to take a keen interest and support us in their prayers and financially **Lush UK** 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 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
**Trustees Report (continued) For the year ended 28th February 2022**
## **Financial review**
At the end of the period FKK held funds of **£51205** of which **£6226** were restricted to educational sponsorship projects. The remaining Unrestricted Fund of **£44979** includes a wonderful gift of £20,000 given to us by the Methodist Circuit of Loughbourough upon the sale of a building. The trustees are currently thinking and praying as to the direction of these funds and hope to clarify a strategy after our February 2023 visit. With no annual bazaars our fund-raising has been limited but after a Christmas appeal we increased giving by regular donation by 20% 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. It is our general aim not to hold any reserves that do not fulfil the above requirements. However at the end of the period there were £44979 in free reserves. The Trustees aim to develop a strategy as to the use of the £20,000 gift, which forms part of these, over the coming months
## **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 in person 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 21st December 2022
_**Explaining the Permaculture method -The Local Community meets at Ciaikuru for a School Farm open day**_
FKK -Annual Accounts - year to 28th Feb 2022-FINAL
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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 2022**
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_ 21st December 2022
FKK -Annual Accounts - year to 28th Feb 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
## **Statement of Financial Activities**
**For the year ended 28th February 2022**
|**Statement of Financial Activities**
**For the year ended 28th February 2022**|||
|---|---|---|
|
**_Incoming Resources_**
**Regular Giving**
Monthly Standing Orders
**Voluntary receipts:**
Individuals
Churches & other groups
Oliver & Learn Foundation
Corporations
**Fundraising:**
Rotary Clubs
Presentations
Christmas Appeal
Parcel Project appeal
Other activities
Gift Aid Tax reclaims
**_Resources expended_**
**Total Incoming Resources**
**Generating Funds:**
**Fundraising:**
**Charitable activities:**
Famine relief and health
Education
Special Needs
Enterprise
**Management & Administration Costs:**
Office costs (UK)
Office costs (Kenya)
Trustee meeting costs
Bank charges
**Total Resources Expended**
**_Net Incoming/ (Outgoing)Resources_**
**_before transfers_**
**Transfers between funds**
**Net movement in funds**
**Fund Balances Brought Forward**
**Fund Balances Carried Forward**|**Unrestricted**
**Funds**
**£**
5195
1960
20550
1508|**Restricted Funds**|
||**29213**|**0**
**20131**
**12000**
**61344**
**28672**|
||409
13467
715
5360
150|**0**
0
**409**
5499
12566
**12566**
15310
12000
**25467**
21649
**0**
3721
**715**
990
**5360**
5503
**0**
72
**150**
105|
||
20101|0
12566
12000
**44667**
**52849**|
||9112
5995|0
7565
0
**16677**
**(24178)**
(4684)
(1311)
**0**
0|
||15107
29872|0
2881
(1311)
**16677**
(24177)
0
3345
1311
**34528**
58705|
||**44979**|**0**
**6226**
**0**
**51205**
**34528**|
**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 2022**
**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**
**2022**
**2021**
**£**
**£**
**46592**
30077
**916**
177
**1246**
1013
**2451**
3261|
|---|---|
||**51205**
**34528**|
||**44979**
29872
**6226**
3345
**0**
1311|
||**51205**
**34528**|
FKK -Annual Accounts - year to 28th Feb 2022-FINAL
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**Friends Of Kianjai, Kenya Charity No 1143972**
## **Statement of Financial Activities For the year ended 28th February 2022 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 2022-FINAL
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