Annual Report and Financial Statements for the Year Ended 30 June 2021
SeeKenya
Charity registration number: 1151951
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
SEEKENYA
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 15 |
SEEKENYA
Reference and Administrative Details
Trustees James Partridge Paul Wright Rachel Marson Peter Marson Mark Garrett Maria Sigston Andrew Heald Principal Office c/o The King's Church Mid Sussex 33-35 Victoria Road Burgess Hill West Sussex RH15 9LR Charity Registration 1151951 Number Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling ME19 4LQ
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SEEKENYA
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 30 June 2021.
Objectives and activities
Objects and aims
Our Vision is to provide long term, locally sustainable eye care; initially through optometrically run clinics and then as a ‘stand alone’ Eye Hospital. We provide permanent services in all aspects of eye care; spectacles, medication and surgery.
Our Mission is to permanently improve all aspects of eye care and general health to all sectors of the community within the Meru district of Kenya. In particular providing eye care and teaching to poor and remote communities who currently have no access to such services.
Achievements and performance
Review of activities
As this year began, we were just emerging from the grip of the first wave of the Covid-19 pandemic and plans were being considered for our next scheduled eye clinic trip to Kenya in the autumn of 2020.
This however was short lived with the pandemic returning with further waves and, despite the excellent vaccine rollout in this country this was not the same in Kenya, so these plans were dropped and we looked forward to restarting again in 2021.
This again has proved to be a premature assessment of the situation and it is unlikely that clinics will resume until well into 2022.
This was a big challenge for SeeKenya as there are so many people in Kenya who were, and still are, in need of ongoing eyecare and medication which was going to be difficult for us to provide.
The focus therefore shifted from these in person clinics to look at ways in which we could help the situation remotely from the UK.
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The first project was to produce a 3-part educational video with commentary in both English and Swahili. These set out the importance of hand washing and protecting the eyes from the effects of both the strong sunshine and the smoky environments that many people encounter. These videos were sent over to our partners in Kenya who were able to broadcast them on their local TV channel and we have received very positive feedback.
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We also looked into the possibility of running some remote clinics via video link to monitor those patients who we know require ongoing eyecare treatment and to give guidance for their ongoing medication. These have unfortunately taken longer than expected to establish but we are hopeful that these will commence in the near future.
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SEEKENYA
Trustees' Report
- Back in the UK we continued to pursue funding to set up a permanent clinic in Meru, Kenya. A new brochure was produced, and these were widely distributed to both individuals and trusts. With a high level of focus in the UK for donations to go to provide relief for Covid, this achieved a lower response than hoped for, however £24,000 was raised which should enable work to start on the building conversion some time in 2022.
Plans for future periods
It is unlikely that we will be able to visit Kenya again until well into 2022 as further waves of Covid continue to restrict the ability to travel.
Our immediate focus is therefore on working on the establishment of the remote clinics and ongoing fund raising for the permanent clinic.
Structure, governance and management
Nature of governing document
SeeKenya is a registered charity, number 1151951, and is constituted under a Trust deed.
Organisational structure
Trustees attend quarterly board meetings. In accordance with the Constitution, there shall be not less than three or more than nine Trustees at any one time. In appointing new Trustees, the board review and have regard to existing skillsets, identify gaps and recruit accordingly to gain experience needed for the effective administration of the CIO. New Trustees will be given an induction by way of one-to-one meetings with the Chairman, Chief Executive and Treasurer, the receipt of an information pack, the current version of the Constitution, the most recent set of accounts, minutes of board meetings and sub-committee notes as appropriate.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
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Trustees' Report
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees of the charity on 28 April 2022 and signed on its behalf by:
J S PARTRIDGE (Apr 28, 2022 11:14 GMT+1) ......................................... James Partridge Trustee
......................................... Paul Wright Trustee
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Independent Examiner's Report to the Trustees of SeeKenya
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 30 June 2021 which are set out on pages 6 to 15.
Respective responsibilities of Trustees and examiner
As the charity’s Trustees of SeeKenya you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the SeeKenya's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of SeeKenya as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
28 April 2022
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Statement of Financial Activities for the Year Ended 30 June 2021
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 28,656 Charitable activities 3 - Investment income 4 3 Total income 28,659 Expenditure on: Charitable activities 5 15,380 Total expenditure 15,380 Net income/(expenditure) 13,279 Net movement in funds 13,279 Reconciliation of funds Total funds brought forward 11,277 Total funds carried forward 11 24,556 |
Restricted funds £ 29,260 - - 29,260 8,093 8,093 21,167 21,167 44,523 65,690 |
Total 2021 £ 57,916 - 3 57,919 23,473 23,473 34,446 34,446 55,800 90,246 |
Total 2020 £ 49,360 28,089 - |
|---|---|---|---|
| 77,449 | |||
| 84,568 | |||
| 84,568 | |||
| (7,119) | |||
| (7,119) 62,919 |
|||
| 55,800 |
The notes on pages 8 to 15 form an integral part of these financial statements. Page 6
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Balance Sheet as at 30 June 2021
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 11 |
2021 £ 18,323 6,205 69,935 76,140 (4,217) 71,923 90,246 65,690 24,556 90,246 |
2020 £ 28,550 27,249 10,237 |
|---|---|---|
| 37,486 (10,236) |
||
| 27,250 | ||
| 55,800 | ||
| 44,523 11,277 |
||
| 55,800 |
The financial statements on pages 6 to 15 were approved by the Trustees, and authorised for issue on 28 April 2022 and signed on their behalf by:
J S PARTRIDGE (Apr 28, 2022 11:14 GMT+1)
......................................... James Partridge Trustee
......................................... Paul Wright Trustee
The notes on pages 8 to 15 form an integral part of these financial statements. Page 7
SEEKENYA
Notes to the Financial Statements for the Year Ended 30 June 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
SeeKenya meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
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Notes to the Financial Statements for the Year Ended 30 June 2021
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Equipment
Depreciation method and rate 20% on cost
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
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Notes to the Financial Statements for the Year Ended 30 June 2021
2 Income from donations and legacies
| Unrestricted funds General £ Donations and legacies; Donations 16,130 Gift aid reclaimed 2,426 Grants, including capital grants; Grants from other charities 10,100 Other income from donations and legacies - 28,656 3 Income from charitable activities Fees receivable |
Restricted funds £ 16,510 3,750 9,000 - 29,260 |
Total 2021 £ 32,640 6,176 19,100 - 57,916 Total 2021 £ - |
Total 2020 £ 37,020 6,273 5,000 1,067 |
|---|---|---|---|
| 49,360 | |||
| Total 2020 £ 28,089 |
4 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 3 |
Total 2021 £ 3 |
|---|---|---|
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Notes to the Financial Statements for the Year Ended 30 June 2021
5 Expenditure on charitable activities
| Unrestricted funds Note General £ Flights - Transportation - Accomodation and subsistence - Drugs - Glasses, lenses and cases - Medical treatment - Insurance - Miscellaneous 323 Equipment repairs - Gifts - Just giving costs 260 Safeguarding 204 Advertising 1,066 Bank charges 84 Independent examination 840 Depreciation 3,603 Staff costs 7 9,000 15,380 |
Restricted funds £ - - - - - - - - - 1,293 - - - - - 6,800 - 8,093 |
Total 2021 £ - - - - - - - 323 - 1,293 260 204 1,066 84 840 10,403 9,000 23,473 |
Total 2020 £ 14,666 4,839 14,914 2,629 6,289 480 1,748 4,044 1,110 1,326 436 350 7,948 262 1,080 13,747 8,700 |
|---|---|---|---|
| 84,568 |
6 Trustees remuneration and expenses
No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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Notes to the Financial Statements for the Year Ended 30 June 2021
7 Staff costs
The aggregate payroll costs were as follows:
| 7 Staff costs The aggregate payroll costs were as follows: |
||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| £ | £ | |||
| Staff costs during the year were: | ||||
| Wages and salaries | 9,000 | 8,700 | ||
| The monthly average number of persons (including senior management | team) | employed | ||
| by the charity during the year expressed as full time | equivalents was as | follows: | ||
| 2021 | 2020 | |||
| No | No | |||
| Staff | 1 | 1 |
No employee received emoluments of more than £60,000 during the year
8 Tangible fixed assets
| Cost At 1 July 2020 Additions At 30 June 2021 Depreciation At 1 July 2020 Charge for the year At 30 June 2021 Net book value At 30 June 2021 At 30 June 2020 |
Equipment £ 113,108 176 113,284 84,558 10,403 94,961 18,323 28,550 |
Total £ 113,108 176 |
|---|---|---|
| 113,284 | ||
| 84,558 10,403 |
||
| 94,961 | ||
| 18,323 | ||
| 28,550 |
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Notes to the Financial Statements for the Year Ended 30 June 2021
9 Debtors
| 9 Debtors | ||
|---|---|---|
| Accrued income Other debtors |
2021 £ 5,836 369 6,205 |
2020 £ 1,570 25,679 |
| 27,249 |
10 Creditors: amounts falling due within one year
| 10 Creditors: amounts falling due within one year | ||
|---|---|---|
| Trade creditors Other creditors Accruals Deferred income |
2021 £ - 1,977 840 1,400 4,217 |
2020 £ 2,663 5,093 1,080 1,400 |
| 10,236 |
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Notes to the Financial Statements for the Year Ended 30 June 2021
11 Funds
| Unrestricted funds General General Funds Restricted funds Fixed asset fund Building improvement fund Medical treatment fund Total funds Unrestricted funds General General Funds Restricted funds Fixed asset fund Building improvement fund Medical treatment fund Total funds |
Balance at 1 July 2020 £ 11,277 19,837 22,571 2,115 44,523 55,800 Balance at 1 July 2019 £ 28,711 11,637 22,571 - 34,208 62,919 |
Incoming resources £ 28,659 - 29,260 - 29,260 57,919 Incoming resources £ 60,334 15,000 - 2,115 17,115 77,449 |
Resources expended £ (15,380) (6,800) (1,293) - (8,093) (23,473) Resources expended £ (77,768) (6,800) - - (6,800) (84,568) |
Balance at 30 June 2021 £ 24,556 13,037 50,538 2,115 |
|---|---|---|---|---|
| 65,690 | ||||
| 90,246 | ||||
| Balance at 30 June 2020 £ 11,277 19,837 22,571 2,115 |
||||
| 44,523 | ||||
| 55,800 |
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Notes to the Financial Statements for the Year Ended 30 June 2021
12 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 17,786 10,987 (4,217) 24,556 Unrestricted funds General £ 21,213 13,408 (10,236) 24,385 |
Restricted funds £ 537 65,153 - 65,690 Restricted funds £ 7,337 24,078 - 31,415 |
Total funds at 30 June 2021 £ 18,323 76,140 (4,217) |
|---|---|---|---|
| 90,246 | |||
| Total funds at 30 June 2020 £ 28,550 37,486 (10,236) |
|||
| 55,800 |
13 Related party transactions
SeeKenya is related to The King’s Church Mid-Sussex by virtue of common Trustees.
During the year The King’s Church Mid-Sussex incurred expenditure on SeeKenya’s behalf amounting to £96 (2020 - £500). At the year end the amount owed to The King’s Church Mid-Sussex was £96 (2020 - £2,663).
One employee of The King’s Church Mid-Sussex was seconded part-time to SeeKenya during the year at a total cost of £9,000 (2020 - £8,700).
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