**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
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**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:
- **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. We currently resource 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 the 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 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
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**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
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**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:
- <> 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_ 23/12/2023
FKK -Annual Accounts - year to 28th Feb 2023
Page 7
**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
Page 8
**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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