Annual Report and Financial Statements for the Year Ended 30 June 2023
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 16 |
SEEKENYA
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees James Partridge Paul Wright Rachel Marson Peter Marson Mark Garrett Maria Sigston Andrew Heald Charity Registration 1151951 Number Principal Office c/o The King's Church Mid Sussex 33-35 Victoria Road Burgess Hill West Sussex RH15 9LR 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 2023.
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
It was really great to be able to resume our normal 2 week clinic trips in November 2022 following the break imposed by the Covid restrictions and were able to take a team of 12 volunteers to Kenya.
This, however, took on a different feel from previous clinics as additional processes and precautions had to be put in place to create as Covid secure an environment as practically possible.
We were joined by half a dozen local Kenyans and were yet again able to give full eye tests to around 1,200 people and made up and dispensed over 1,100 pairs of glasses.
As with previous trips it was such a joy to see the happiness expressed by so many when they received their glasses and were able to see clearly again. One elderly lady actually did a dance of celebration!
We would really like to thank all those who have continued to support us through the Covid time and especially those businesses who have donated glasses frames including William Morris, Wolf Eyewear, Leightons Opticians, The Eyewear Company and Barraclough’s Opticians.
We were also able to trial purchasing varifocal and transition lenses locally through the Lions Eye Hospital in Nairobi. These were either for specific needs, particularly in children, but were also available for people to purchase if they wanted. This additional process took a little time to develop but after a few teething problems was working well by the end of the clinic.
Unfortunately, due to the unavailability of several key members of the SeeKenya core team, we were unable to run the normal clinic trip in the Spring of 2023 but plans were put in place for a trip in the Autumn.
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SEEKENYA
TRUSTEES' REPORT (CONTINUED)
Plans were also finalised for the conversion of the Isiome Hope Centre, the building where we house our clinics, to be able to house a permanent clinic in the future. Phase one of the alteration works was given the go ahead and the sum of £50,000 was transferred to help facilitate these works. It was great to see photographs of the building as these changes progressed.
Plans for future periods
Until the works on the alterations to Isiome Hope Centre have been completed it was decided to relocate future two week ‘pop-up’ clinics to run in the church building of our Kenyan partners at Kambakia Christian Centre. The next trip is planned for November 2023 and a further one planned for May 2024.
Meanwhile we continue to raise additional funds to enable all the alteration works to be completed and will look at getting additional donated equipment shipped out to Kenya, including a new second glazing machine and a secondhand Fundus retinal camera.
Structure, governance and management
Nature of governing document
SeeKenya is a registered charity, number 1151951, and is constituted under a Trust deed.
Recruitment and appointment of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the 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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SEEKENYA
TRUSTEES' REPORT (CONTINUED)
Statement of 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 Charities (Accounts and Reports) Regulations 2008, 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 11 April 2024 and signed on its behalf by:
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......................................... .........................................
James Partridge Paul Wright
Trustee Trustee
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SEEKENYA
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEEKENYA
I report to the Trustees on my examination of the accounts of SeeKenya for the year ended 30 June 2023.
Responsibilities and basis of report
As the charity 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
11 April 2024
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SEEKENYA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2023
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 15,710 Charitable activities 3 13,146 Investment income 4 21 Total income 28,877 Expenditure on: Charitable activities 5 36,499 Total expenditure 36,499 Net expenditure (7,622) Other recognised gains and losses Other gains/losses (259) Net movement in funds (7,881) Reconciliation of funds Total funds brought forward 20,215 Total funds carried forward 11 12,334 |
Restricted funds £ 10,711 - 332 11,043 53,039 53,039 (41,996) - (41,996) 65,896 23,900 |
Total 2023 £ 26,421 13,146 353 39,920 89,538 89,538 (49,618) (259) (49,877) 86,111 36,234 |
Total 2022 £ 25,850 932 41 |
|---|---|---|---|
| 26,823 | |||
| 30,782 | |||
| 30,782 | |||
| (3,959) (176) |
|||
| (4,135) 90,246 |
|||
| 86,111 |
The notes on pages 8 to 16 form an integral part of these financial statements. Page 6
SEEKENYA
BALANCE SHEET AS AT 30 JUNE 2023
| 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 |
2023 £ 3,953 3,953 3,665 34,099 37,764 (5,483) 32,281 36,234 23,900 12,334 36,234 |
2022 £ 8,522 |
|---|---|---|
| 8,522 | ||
| 3,427 79,620 |
||
| 83,047 (5,458) |
||
| 77,589 | ||
| 86,111 | ||
| 65,896 20,215 |
||
| 86,111 |
The financial statements on pages 6 to 16 were approved by the Trustees, and authorised for issue on 11 April 2024 and signed on their behalf by:
......................................... James Partridge Trustee
......................................... Paul Wright Trustee
The notes on pages 8 to 16 form an integral part of these financial statements. Page 7
SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
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.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
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.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
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.
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 Depreciation method and rate Equipment 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.
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
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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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
2 Income from donations and legacies
| Unrestricted funds General £ Donations and legacies; Donations 11,751 Gift aid reclaimed 2,659 Grants, including capital grants; Grants from other charities 1,300 15,710 3 Income from charitable activities Unrestricted funds General £ Fees receivable 13,146 4 Investment income Unrestricted funds General £ Interest receivable and similar income; Interest receivable on bank deposits 21 |
Restricted funds £ 10,365 346 - 10,711 Restricted funds £ - Restricted funds £ 332 |
Total 2023 £ 22,116 3,005 1,300 26,421 Total 2023 £ 13,146 Total 2023 £ 353 |
Total 2022 £ 21,253 2,597 2,000 |
|---|---|---|---|
| 25,850 | |||
| Total 2022 £ 932 |
|||
| Total 2022 £ 41 |
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
5 Expenditure on charitable activities
| Unrestricted funds Note General £ Flights 9,144 Transportation 3,211 Accomodation and subsistence 6,851 Drugs 1,038 Glasses, lenses and cases 2,069 Medical treatment 952 Insurance 1,052 Miscellaneous 67 Building Improvements - Just giving costs 259 Safeguarding 268 Advertising/Fundraising 307 Bank charges 142 Independent examination 900 Depreciation 1,569 Staff costs 7 8,670 36,499 |
Restricted funds £ - - - - - - - - 50,039 - - - - - 3,000 - 53,039 |
Total 2023 £ 9,144 3,211 6,851 1,038 2,069 952 1,052 67 50,039 259 268 307 142 900 4,569 8,670 89,538 |
Total 2022 £ 4,730 809 1,697 647 - 1,145 426 553 - 291 154 519 141 870 9,800 9,000 |
|---|---|---|---|
| 30,782 |
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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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries |
2023 £ 8,670 |
2022 £ 9,000 |
|---|---|---|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| follows: | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| 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 2022 At 30 June 2023 Depreciation At 1 July 2022 Charge for the year At 30 June 2023 Net book value At 30 June 2023 At 30 June 2022 |
Equipment £ 113,283 113,283 104,761 4,569 109,330 3,953 8,522 |
Total £ 113,283 |
|---|---|---|
| 113,283 | ||
| 104,761 4,569 |
||
| 109,330 | ||
| 3,953 | ||
| 8,522 |
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
| 9 Debtors Prepayments Accrued income Other debtors 10 Creditors: amounts falling due within one year Other creditors Accruals Deferred income |
2023 £ 630 2,670 365 3,665 2023 £ 2,858 900 1,725 5,483 |
2022 £ - 2,220 1,207 |
|---|---|---|
| 3,427 | ||
| 2022 £ 3,188 870 1,400 |
||
| 5,458 |
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
11 Funds
| 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 Specified gifts Total funds |
Balance at 1 July 2022 £ Incoming resources £ Resources expended £ Other recognised gains/ (losses) £ Balance at 30 June 2023 £ 20,215 28,877 (36,499) (259) 12,334 6,237 - (3,000) - 3,237 59,544 678 (50,039) - 10,183 115 10,365 - - 10,480 65,896 11,043 (53,039) - 23,900 86,111 39,920 (89,538) (259) 36,234 Balance at 1 July 2021 £ Incoming resources £ Resources expended £ Transfers £ Other recognised gains/ (losses) £ Balance at 30 June 2022 £ 24,556 17,717 (22,737) 855 (176) 20,215 13,037 - (6,800) - - 6,237 50,538 9,006 - - - 59,544 2,115 - (1,145) (855) - 115 - 100 (100) - - - 65,690 9,106 (8,045) (855) - 65,896 90,246 26,823 (30,782) - (176) 86,111 |
Balance at 30 June 2023 £ 12,334 3,237 10,183 10,480 |
|
| 23,900 | |||
| 36,234 | |||
| Balance at 30 June 2022 £ 20,215 6,237 59,544 115 - |
|||
| 65,896 | |||
| 86,111 |
Excess funds were transferred from restricted to general funds with the express permission of the donor.
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SEEKENYA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 (CONTINUED)
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 £ 3,953 13,864 (5,483) 12,334 Unrestricted funds General £ 8,522 17,151 (5,458) 20,215 |
Restricted funds £ - 23,900 - 23,900 Restricted funds £ - 65,896 - 65,896 |
Total funds at 30 June 2023 £ 3,953 37,764 (5,483) |
|---|---|---|---|
| 36,234 | |||
| Total funds at 30 June 2022 £ 8,522 83,047 (5,458) |
|||
| 86,111 |
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 £84 (2022 - £96) and received income on SeeKenya's behalf of £102 (2022 - Nil). At the year end the amount owed to The King’s Church Mid-Sussex was £420 (2022 - £750).
One employee of The King’s Church Mid-Sussex was seconded part-time to SeeKenya during the year at a total cost of £8,670 (2022 - £9,000).
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