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
Page 1
## **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.
Page 2
## **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.
Page 3
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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:
**----- Start of picture text -----**
......................................... .........................................
James Partridge Paul Wright
Trustee Trustee
**----- End of picture text -----**
Page 4
## **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:
1. accounting records were not kept in respect of SeeKenya as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
Page 5
## **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.
Page 8
## **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.
Page 9
## **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.
Page 10
## **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|
Page 11
## **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.
Page 12
## **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|
Page 13
## **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|
Page 14
## **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.
Page 15
## **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).
Page 16