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2023-02-28-accounts

Friends Of Kianjai, Kenya Charity No 1143972

Annual Report and Accounts For the year ended 28th February 2023

Kindergarten child at Uringu school eating lunch prepared from drought resistant maize and beans grown on the school farm. 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 2023

Page 1

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report

For the year ended 28th February 2023

Trustees and volunteers visit the Mituntu Vocational Training Centre

Name of the Charity:

Friends of Kianjai, Kenya

Registration number: Date of Registration:

Bankers:

1143972 26th September 2011 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 2023

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Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued) For the year ended 28th February 2023

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 twelfth year of activities for FKK we resumed our trustee visits and have been pleased to confimr that much work has been continued despite the COVID outbreak.

Peter Gitonga (PG) and Nkanata Mwiti (NM)remain our key points of contact and have responded positively to the challenges and unpredictability in their areas of responsibility.

The trustees made two visits in the year and were much heartened by the learning and progress made during this time This and the following achievements under our objectives are detailed on the following pages:

Peter Gitonga and Nkanata Mwiti at the Disability Funday 2023

FKK -Annual Accounts - year to 28th Feb 2023

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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 2023

This year the schools were under pressure because of food scarcity following the Covid outbreak and continued unpredictability of the rains. The trustees decided to make our Christmas Appeal for Food to supplement the challenges facing our special Units.We raised over £3000 and were able to make distributions of maize and beans via our networks valued at almost £5000.

The trustees continue to make a priority of via permaculture farming education as a viable alternative to traditional methods of farming particularly suitable for water- challenged areas. This is the main energy behind our support for the school farms and the Mituntu Vocational Training Centre.

Educational support

The School sponsorship scheme is being phased out over the next two years but our connections with the schools remains an important part of our work. Our schools network build up over the life of FKK provides opportunities for marketing our school uniforms made at our Kalitheria tailoring workshop and plans are underway to deliver sexual health training and washable sanitary protection too.

Mituntu Vocational Training Centre (VTC -formerly the Polytechnic) and the Permaculture Farm

We visited Mituntu VTC together with members of the Board of Management and a rep from the County Vocational Training Dept.

The farm land was dry, but the main farm did have a maize crop using drought resistant seeds. They also had a good harvest of drought resistant beans. This was in contrast to surrounding farms which had not cropped anything.

Gilbert the VTC manager showing drought resistant maize crop.

The Pig unit, funded by the Permaculture 2 grant, has several pigs which supply useful manure to the farm.

The farm labourer supported under the Permaculture 2 grant was on a years contract which expires in April 2023. His work was seen to be of a high standard and FKK have agreed to fund him for another year from our general funds

During our visit we devised a system where the County Agricultural Officer Boniface works with Peter Gitonga to set a work plan for the farm which is monitored on a monthly basis. Since 2022 all students attending the VTC now have classes in agriculture comprising 2 hours per week practical and 2 hours per week theory. FKK has agreed to provide fee support for students successfully meeting their targets on the farm which will assist both students and the VTC management.

Special needs educational support and permaculture farms .

During our 2 week trip the trustees managed to visit most of the school farms. The 14 farms based at Special Needs Units are spread across the sub county over an area of approx. 455 sq kms. Micro climates do vary, but we found that all of them were suffering the effects of a sustained drought where the rains have failed for the last 3 seasons. In the majority of locations the maize harvest of the local community had failed. Fortunately several of the schools, as part of the grant training, had planted a different drought resistant maize variety which has cropped this season, providing food and also demonstrating a model of alternative methods to the local community.

Damaris, the Special Needs teacher standing in the Kirukire school farm.

The farm showing avocado tree and greens.

FKK -Annual Accounts - year to 28th Feb 2023

Page 4

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued)

For the year ended 28th February 2023

Success of trial farm . We had selected Kirukire school, to trial the permaculture plan in advance of rolling it out to the other schools.Boniface the County Agricultural Officer and Peter the FKK coordinator have given this school significant input, and the results justify this effort. A small orchard is being established with avocado and fruit trees, supported by the drip system, they have been underplanted by vegetables. We had the opportunity to invite school principals and SNE teachers to join us at Kirukire to see the results achieved there.

Teachers listened to Boniface the agricultural officer explain principles of the farm and answer questions. It is planned to implement a monthly reporting system, reporting to Peter and copying in the County educational department who have expressed interest in our projects.

Physiotherapy Clinics - these services remain popular.

Nutritionalist - visits continued where possible.

Playgroups for mothers and babies from the disabled community - these groups continue

The Rehema Centre - Early intervention for children with complex needs.

The Centre has a local Board comprising community leaders, parents and health workers. The trustees are keen that these engaged locals will continue to steer and support the work at the centre. During our visit the trustees met staff and volunteers and were necouraged to see good use of the facilities provided. It is recognised that this facility is still finding it's place in the delivery of support to families and children. FKK is streamlining it's budgeting of the centre in order to allocate funding in an accountable way. It was encouraging to find that the farm continues in generating income as well as providing food.

Elizabeth addresses the guests at the Disability Funday

Children at Rehema enjoying the facilities

The equipment lending library for disability aids continues to be maintained at the Rehema centre.

Disability Fund day -We had a wonderful day this year after missing the previous year with food, dancing,games and joy! 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.

FKK -Annual Accounts - year to 28th Feb 2023

Page 5

Friends Of Kianjai, Kenya Charity No 1143972

Trustees Report (continued) For the year ended 28th February 2023

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

The trustees visited both workshops at Kalitheria and Kiini which are up and running. We also visited the marketing outlet in Meru Town which was being set up

At Kalitheria we found a group of energetic women committed to making the most of the opportunity they had been given, ably guided by the workshop supervisor Joyce

The unit has succeeded in securing school uniform contracts with local schools, largely helped by the good relationship between the unit and the local community .Being within the church compound the unit is very much seen as being there to support the community. Joyce ( supervisor) advised that they had been so busy turning out uniform that the workshop was open 7 days a week in January and they were working into the night to meet deadlines The Kiini Centre was also an encouraging visit with similar stories.Through Rotarian Dickson Ntwiga they had received orders from other Rotarians and had rented a small unit locally to promote their work.

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!

Financial review

At the end of the period FKK held funds of £52218 of which £18537 were restricted to educational sponsorship projects and £4086 to special needs farms. The remaining Unrestricted Funds comprise £29595

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 £29595 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 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 24th November 2023

FKK -Annual Accounts - year to 28th Feb 2023

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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 2023

This report on the accounts of Friends of Kianjai Kenya for the period ended 28th February 2023 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 23/12/2023

FKK -Annual Accounts - year to 28th Feb 2023

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Friends Of Kianjai, Kenya Charity No 1143972

Statement of Financial Activities

For the year ended 28th February 2023


Incoming Resources
Regular Giving
Monthly Standing Orders
Voluntary receipts:
Individuals
Churches & other groups
Oliver & Learn Foundation
Corporations
Fundraising:
Rotary Clubs
Presentations
Christmas Appeal
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)
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
£
5412
2122
812
1606		 Restricted Funds
9952 4472
26929
13268
54621
61344
219
13016
1656
235
5496
210		 0
0
4472
4691
409
19508
19508
12566
8796
21812
25467
1656
0
235
715
5496
5360
210
150

20832		 4472
19508
8796
53608
44667
(10880)
(4504)		 0
7421
4472
1013
16676
4890
(386)
0
0
(15384)
44979		 0
12311
4086
1013
16677
0
6226
0
51205
34528
29595 0
18537
4086
52218
51205

Note 1: Any significant 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 2023
Current assets
Cash at bank and in hand (UK)
Rehema Centre - uncleared disbursements.
Prepayments
Gift Aid Debtor
Other Debtors
Current Liabilities
Other Creditors
Total Net assets
£
Fund Balances Carried Forward
Unrestricted funds
Restricted Funds :
Educational Sponsorship
Special Needs projects
Total Funds
£		 Total
Total
2023
2022
£
£
43983
46592
4910
916
410
1246
4407
2451
1007
0
54717
51205
(2499)
0
52218
51205
29595
44979
18537
6226
4086
0
52218
51205

FKK -Annual Accounts - year to 28th Feb 2023

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Friends Of Kianjai, Kenya Charity No 1143972

Statement of Financial Activities

For the year ended 28th February 2023

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 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 2023

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