**Friends Of Kianjai, Kenya Charity No 1143972** **Annual Report and Accounts For the year ended 29th February 2024** _**Charity - our Machaku Special Unit Graduate receives her sewing machine**_ **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 2024-DRAFT Page 1 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Trustees Report For the year ended 29th February 2024** _**Trustees and volunteers visit the Mituntu Vocational Training Centre**_ **Name of the Charity:** Friends of Kianjai, Kenya **Registration number: Date of Registration:** 1143972 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 2024-DRAFT Page 2 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Trustees Report (continued) For the year ended 29th February 2024** ## **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 thirteenth year of activities for FKK the trustees had their annual visit to our projects and met with our wonderful volunteers to hear updates and see for ourselves the progress and challenges they face. 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. These updates on activities that are contained within our objectives are detailed on the following pages: ## **Famine Relief and Food security** 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** has only one more year to run but our connections with the schools remains an important part of our work. The trustees recognise the huge contribution sponsorship of children into education remains for the community and are actively pursuing potential sponsors in order to relaunch a similar scheme. To enable us to to this we will need to find a sponsor with a commitment over time as well as substantial funding The Trustees are hopeful that such a sponsor will be found to fill this gap. Peter Gitonga, the Friends of Kianjai coordinator, based in the area comments; “Such stories keep coming to our Kianjai office and during my regular meetings with school principals their constant expression is how, since the sponsorship ceased, life has been difficult for most of the bright and very needy who could achieve very good grades and change their lives with support. The school administrators equally have a delicate managerial balance in keeping the children at school and keeping the school financially afloat. However our schools network built up over the life of FKK continues to provide opportunities for marketing our school uniforms made at our tailoring workshops and the first delivery of sexual health training was delivered. FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 3 **Friends Of Kianjai, Kenya Charity No 1143972** _**Peter Gitonga (on the right) at a schools visit with trustees**_ FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 4 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Trustees Report (continued) For the year ended 29th February 2024** ## **Mituntu Vocational Training Centre (VTC -formerly the Polytechnic) and the Permaculture Farm** Duncan our new farm labourer has proved to be a motivated and competent member of the team and we have been able to build him a house at the VTC. Enrolment has been high as our new manager takes advantage of Government funding which is per student. This means the VTC is an energetic place and has potential to fulfil the hopes and dreams the community has carried for so long. A final large piece of funding from Rotary should secure the pig , cow and chicken units in the coming year and the local governor has now put in a borehole. FKK is committed to putting in a pump and solariation. It was identified during our visit the need for bunk beds ! Many of the students are sharing beds and have the skills to make them so FKK will fund the provision of materials to ensure this happens. In an ideal world there would also be funding for a further dormitory for the girls and improved sanitary facilities but currently no donor has been found. _**Farmworker's house and chicken shed at Mituntu VTC**_ Boniface , the County Agricultural Officer continues his work with Peter Gitonga monitoring and overseeing a work plan for the farm. Since 2022 all students attending the VTC now have classes in agriculture comprising 2 hours per week practical and 2 hours per week theory. ## **Special needs educational support and permaculture farms** . The 14 farms based at Special Needs Units are spread across the sub county over an area of approx. 455 sq kms. As all of them have been suffering the effects of a sustained drought and we find that water scarcity continues. It has been identified that several of the Units would benefit from Bore Holes with Solar panels to power the water pumps. During our visit this year the trustees worked with Rotary to obtain detailed quotes to put in these solutions. In many cases this will involve considerable benefit to the local community as well as the school and the local Laikipia Rotary club is willing to work with us to manage the project in Kenya. The proposals and funding requirements will be put forward to Rotary UK in the coming year. Meanwhile several of our units lost their teachers either through retirement or being moved by the Education department. Replacements are very slow in coming and this can put the farm back as the land has little attention. However Boniface our County Officer continues to support and the involvement of the local primary school and community is increasing as understanding of the benefits of permaculture is growing. Peter Gitonga and Boniface work together to monitor the units on a monthly basis and any feeding funding from FKK is now based on a positive monthly report. _**Trustee visit the Special Units meeting learners and assessing water needs**_ FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 5 P¥È **Friends Of Kianjai, Kenya Charity No 1143972** **Trustees Report (continued) For the year ended 29th February 2024** ## **Rehema Centre** During the year the local Board comprising community leaders, parents and health workers refined and redesigned the offering at the centre after listening to parents and Users. It was recognised that the funding that had been used to retain permanent professionals could be better utilised elsewhere. The centre now opens once a month and a team of physiotherapists, nutritionists and support workers are present. Many families come with their children and wait in a space filled with educational materials and toys. Children are monitored against a individually designed program and parents encouraged to learn physiotherapy techniques that can be administered at home. Everyone who comes is given a hot lunch and can leave the centre with a food parcel. Financial assistance is also given to parents for travel costs to the centre as the Board wish to make the facility as accessible as possible for local families. **----- Start of picture text -----**
Parents and Physiotherapists at Rehema
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Children at Rehema enjoying the facilities
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FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 7 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Children and teachers learn the art of the jigsaw** The **equipment lending library** for disability aids continues to be maintained at the Rehema centre. **Disability Fund day** - It was not possible to run the day this year and we plan to do so again when funding allows _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. **The Board of the Community Based Organisation - who oversee the workings of the Centre** FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 8 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Trustees Report (continued)** ## **For the year ended 29th February 2024** ## **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 organised a visit to Binti, a workshop in Nanyuki that manufactures washable sanitary packs, taking Peter Gitonga and Joyce the supervisor at Kalitheria tailoring workshop. It was a very informative day and good contacts were made both with Anne at Binti and suitable fabric manufacturers In Nairobi. The students at the Kalitheria workshop have had a successful year with many finishing training and setting up as self employed tailors. This has been a challenge for Joyce as she need to keep up high standards to sell her uniform and the leavers take their skilss with them. However it is a wonderful outcome for the young women who are now empowered with independence and income generating skills ## **Partnerships** **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 **Methodist Women In Britain** Our entrepreneurial projects to empower women continue to be supported by this group. _**We would like to take this opportunity to express our thanks to the above organisations and many individuals who have played an important part in supporting us this 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 **£23870 (2023 £52218)** of which **£8348 (2023 £18537)** were restricted to educational sponsorship projects **£3430 (2023 £0)** to Famine projects and **£0 (2023 £4086)** to Special Needs projects. The remaining Unrestricted Funds comprise **£12092 (2023 £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 **£12092 (2023 £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 2nd of October 2024 FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 9 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Independent Examiner's Report to the Trustees of Friends of Kianjai, Kenya For the year ended 29th February 2024** This report on the accounts of Friends of Kianjai Kenya for the period ended 29th February 2024 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_ 21/11/2024 FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 10 **Friends Of Kianjai, Kenya Charity No 1143972** |**Statement of Financial Activities**
**For the year ended 29th February 2024**
Monthly Standing Orders
Individuals
Churches & other groups
Oliver & Learn Foundation
Corporations
Rotary Clubs
Presentations
Christmas Appeal
Gift Aid Tax reclaims
**Total Incoming Resources**
**Fundraising:**
**Charitable activities:**
Famine relief and health
Education
Special Needs
Enterprise
Office costs (UK)
Office costs (Kenya)
Bank charges
**Total Resources Expended**|**Unrestricted**
**Funds**
**£**
4482
5658
270
2225|**Total**
**Total**
**Famine**
**Edu**
**Special**
**2024**
**2023**
**& Health**
**cation**
**Needs**
**£**
**£**
**£**
**£**
4660
**9142**
9790
1869
144
**7671**
11527
300
**300**
9212
**0**
9000
**270**
1000
4058
**4058**
6488
**0**
0
2991
**2991**
3197
281
405
500
**3411**
4407
**Restricted Funds**| |---|---|---| ||**12635**|**3272**
**2574**
**9362**
**27843**
**54621**| ||81
2450
18790
2911
1512
10304
191|**0**
0
**81**
4691
13426
**15876**
19508
6526
**25316**
21812
**2911**
1656
**1512**
235
**10304**
5496
**191**
210| ||
36239|0
13426
6526
**56191**
**53608**| ||(23604)
6101|3272
(10852)
2836
**(28348)**
**1013**
158
663
(6922)
**0**
0| ||(17503)
29595|3430
(10189)
(4086)
**(28348)**
1013
0
18537
4086
**52218**
51205| ||**12092**|**3430**
**8348**
**0**
**23870**
**52218**| **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 29th February 2024**||**Total**|**Total**| |---|---|---|---|---| ||||**2024**|**2023**| ||||**£**|**£**| |**Current assets**||||| |Cash at bank and in|hand (UK)||**20225**|43983| |Rehema Centre - uncleared disbursements.|||**516**|4910| |Prepayments|||**0**|410| |Gift Aid Debtor|||**3411**|4407| |Other Debtors|||**165**|1007| ||||**24317**|**54717**| |**Current Liabilities**||||| |Other Creditors|||**(447)**|(2499)| |**Total Net assets**||**£**|**23870**|**52218**| |**Fund Balances Carried Forward**||||| |Unrestricted funds|||**12092**|29595| |Restricted Funds :||Educational Sponsorship|**8348**|18537| |||Special Needs projects|**0**|4086| |||Famine & Health|**3430**|0| |**Total Funds**||**£**|**23870**|**52218**| FKK -Annual Accounts - year to 28th Feb 2024-DRAFT Page 11 **Friends Of Kianjai, Kenya Charity No 1143972** ## **Statement of Financial Activities** ## **For the year ended 29th February 2024** ## **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 2024-DRAFT Page 12