OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2025-06-30-accounts

Annual Report and Financial Statements for the Year Ended 30 June 2025

SeeKenya

Charity registration number: 1151951

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

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 (resigned 3 March 2026) Mark Garrett Maria Sawe Andrew Heald (resigned 30 September 2024) John Stevens (appointed 15 January 2025) 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 FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 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 2025.

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.

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.

Achievements and performance

Review of Activities

The year ending June 2025 marked a significant milestone, with the successful return to running two two-week clinic trips for the first time since the Covid-19 pandemic.

Page 2

SEEKENYA

TRUSTEES' REPORT (CONTINUED)

In October 2024, a team of 11 volunteers from the UK, supported by 7 colleagues from Kenya, delivered eight full days of eye clinics. Almost 1,100 patients attended, each receiving a comprehensive eye examination. Approximately 1,000 pairs of prescription spectacles were manufactured and dispensed, alongside a further 150 pairs of ready-made reading glasses.

A second clinic trip took place in March 2025, involving 13 volunteers from the UK and 5 from Kenya. Over the course of eight full clinic days, nearly 1,100 patients again received detailed eye examinations. Around 1,100 pairs of prescription glasses were produced and dispensed, together with 190 pairs of ready-made reading glasses.

The dedication and commitment shown by all volunteers throughout these clinics was exceptional. Days regularly extended to 10 or 11 hours, with only brief breaks, yet team members consistently demonstrated professionalism, flexibility, and strong teamwork. Each volunteer found a role suited to their skills, and the overall team spirit and camaraderie were excellent.

The reward for this hard work was evident in the response of patients receiving their glasses, many of whom were able to see clearly for the first time in years. Witnessing this transformation continues to be a powerful reminder of the impact of our work and reinforces our mission of “opening eyes to a better life.”

Unfortunately, no further progress was made on the permanent clinic during the year, as efforts were focused on raising the additional funds required to move the project forward. In January 2025, Tommy Stevens joined the Board of Trustees and took responsibility for grant funding applications. We are pleased to report that a significant number of these applications have been successful.

In April 2025 Jim Partridge stepped down as chair of the trustees with Mark Garrett taking over responsibility for that role. Jim will, however, continue as a trustee as we work together to fulfil our vision in Kenya. We are immeasurably grateful to Jim for his leadership over the past 12 years and delighted that Mark has taken on this role. In May 2025 Mark took part in a 52km walk around the Isle of Wight raising over £2,000 for the charity.

Also in April 2025, Megan Cutting joined the charity as a part-time administrator. She has already made a significant contribution not only to the day-to-day running of the organisation but has also assumed responsibility for media and communications.

We would like to extend our sincere thanks to everyone who has supported the charity over the past year, both financially and through prayer. Particular thanks are due to those within the optometric profession who have provided gifts in kind. We are especially grateful to The Eyewear Company and Leightons Opticians for their ongoing donation of frames, and to Mainline Instruments and Frost Optical Services for their generous gifts of optical equipment.

Future Development

With additional funds now secured, conversion works at Isiome Hope Centre are scheduled to recommence and are expected to be substantially completed by September 2026.

Page 3

SEEKENYA

TRUSTEES' REPORT (CONTINUED)

Fundraising will remain a key priority as we seek to raise the further funds required to equip and fully fit out the permanent clinic.

Until the conversion works are completed, we will continue to operate two-week “pop-up” clinics in the church building of our Kenyan partners at Kambakia Christian Centre. The next clinic is planned for October 2025, with a further trip scheduled for March 2026.

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:

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 9 March 2026 and signed on its behalf by:

......................................... ......................................... Paul Wright Mark Garrett Trustee Trustee

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 2025.

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 FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

9 March 2026

Page 5

SEEKENYA

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
42,929
Charitable activities
3
35,026
Investment income
4
21
Total income
77,976
Expenditure on:
Charitable activities
5
74,474
Total expenditure
74,474
Net
income/(expenditure)
3,502
Other recognised
gains and losses
Other gains/losses
(322)
Net movement in funds
3,180
Reconciliation of funds
Total funds brought
forward
10,378
Total funds carried
forward
11
13,558
Restricted
funds
£
12,900
-
644
13,544
-
-
13,544
-
13,544
21,778
35,322
Total
2025
£
55,829
35,026
665
91,520
74,474
74,474
17,046
(322)
16,724
32,156
48,880
Total
2024
£
39,962
28,783
640
69,385
73,377
73,377
(3,992)
(86)
(4,078)
36,234
32,156

The notes on pages 8 to 15 form an integral part of these financial statements. Page 6

SEEKENYA

BALANCE SHEET AS AT 30 JUNE 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 8 3,100 435
3,100 435
Current assets
Debtors 9 2,576 2,990
Cash at bank and in hand 50,963 33,212
53,539 36,202
Creditors: Amounts falling due within one year 10 (7,759) (4,481)
Net current assets 45,780 31,721
Net assets 48,880 32,156
Funds of the charity:
Restricted income funds
Restricted funds 35,322 21,778
Unrestricted income funds
Unrestricted funds 13,558 10,378
Total funds 11 48,880 32,156

The financial statements on pages 6 to 15 were approved by the Trustees, and authorised for issue on 9 March 2026 and signed on their behalf by:

......................................... Paul Wright Trustee

......................................... Mark Garrett 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 2025

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 2025 (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 2025 (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.

2 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital
grants;
Grants from other charities
Gifts in kind
Unrestricted
funds
General
£
14,251
2,178
15,000
11,500
42,929
Restricted
funds
£
3,340
60
9,500
-
12,900
Total
2025
£
17,591
2,238
24,500
11,500
55,829
Total
2024
£
15,731
2,731
11,000
10,500
39,962

3 Income from charitable activities

Fees receivable
Sale of glasses & lenses
Unrestricted
funds
General
£
33,030
1,996
35,026
Restricted
funds
£
-
-
-
Total
2025
£
33,030
1,996
35,026
Total
2024
£
28,009
774
28,783

Page 10

SEEKENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

4 Investment income

Unrestricted
funds
General
£
Interest receivable and
similar income;
Interest receivable on
bank deposits
21
5 Expenditure on charitable activities

Note
Flights
Transportation
Accomodation and subsistence
Drugs
Glasses, lenses and cases
Medical treatment
Insurance
Miscellaneous
Equipment and repairs
Gifts
Just giving costs
Safeguarding
Advertising/Fundraising
Bank charges
Independent examination
Depreciation
Staff costs
7
Restricted
funds
£
644
Unrestricted
funds
General
£
18,904
3,840
24,059
1,793
14,447
1,911
2,437
79
135
50
478
383
1,301
132
930
835
2,760
74,474
Total
2025
£
665
Total
2025
£
18,904
3,840
24,059
1,793
14,447
1,911
2,437
79
135
50
478
383
1,301
132
930
835
2,760
74,474
Total
2024
£
640
Total
2024
£
17,595
3,741
16,568
1,684
15,763
1,051
2,600
2,150
428
143
290
332
94
232
900
4,018
5,788
73,377

Page 11

SEEKENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

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.

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
2025
£
2,760
2024
£
5,788

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:

2025 2024
No No
Staff 1 1

No employee received emoluments of more than £60,000 during the year

Page 12

SEEKENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

8 Tangible fixed assets

8 Tangible fixed assets
Cost
At 1 July 2024
Additions
Disposals
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
Eliminated on disposals
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
9 Debtors
Accrued income
Other debtors
10 Creditors: amounts falling due within one year
Other creditors
Accruals
Deferred income
Equipment
£
113,783
3,500
(6,600)
110,683
113,348
835
(6,600)
107,583
3,100
435
2025
£
887
1,689
2,576
2025
£
4,559
750
2,450
7,759
Total
£
113,783
3,500
(6,600)
110,683
113,348
835
(6,600)
107,583
3,100
435
2024
£
2,234
756
107,583
3,100
435
2025
£
887
1,689
2,576
2025
£
4,559
750
2,450
7,759
2,990
2024
£
3,611
720
150
4,481

Page 13

SEEKENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (CONTINUED)

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
2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2025
£
10,378
77,976
(74,474)
-
(322)
13,558
267
-
-
(267)
-
-
10,791
12,544
-
10,987
-
34,322
10,720
1,000
-
(10,720)
-
1,000
21,778
13,544
-
-
-
35,322
32,156
91,520
(74,474)
-
(322)
48,880
Balance
at 1 July
2023
£
Incoming
resources
£
Resources
expended
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2024
£
12,334
68,507
(70,377)
(86)
10,378
3,237
30
(3,000)
-
267
10,183
608
-
-
10,791
10,480
240
-
-
10,720
23,900
878
(3,000)
-
21,778
36,234
69,385
(73,377)
(86)
32,156
Balance
at 1
July
2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2025
£
10,378
77,976
(74,474)
-
(322)
13,558
267
-
-
(267)
-
-
10,791
12,544
-
10,987
-
34,322
10,720
1,000
-
(10,720)
-
1,000
21,778
13,544
-
-
-
35,322
32,156
91,520
(74,474)
-
(322)
48,880
Balance
at 1 July
2023
£
Incoming
resources
£
Resources
expended
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2024
£
12,334
68,507
(70,377)
(86)
10,378
3,237
30
(3,000)
-
267
10,183
608
-
-
10,791
10,480
240
-
-
10,720
23,900
878
(3,000)
-
21,778
36,234
69,385
(73,377)
(86)
32,156
Balance
at 1
July
2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2025
£
10,378
77,976
(74,474)
-
(322)
13,558
267
-
-
(267)
-
-
10,791
12,544
-
10,987
-
34,322
10,720
1,000
-
(10,720)
-
1,000
21,778
13,544
-
-
-
35,322
32,156
91,520
(74,474)
-
(322)
48,880
Balance
at 1 July
2023
£
Incoming
resources
£
Resources
expended
£
Other
recognised
gains/
(losses)
£
Balance
at 30
June
2024
£
12,334
68,507
(70,377)
(86)
10,378
3,237
30
(3,000)
-
267
10,183
608
-
-
10,791
10,480
240
-
-
10,720
23,900
878
(3,000)
-
21,778
36,234
69,385
(73,377)
(86)
32,156
Balance
at 30
June
2025
£
13,558
-
34,322
1,000
35,322
48,880
23,900 21,778
36,234 32,156

Page 14

SEEKENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 (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
£
3,100
18,217
(7,759)
13,558
Unrestricted
funds
General
£
435
14,424
(4,481)
10,378
Restricted
funds
£
-
35,322
-
35,322
Restricted
funds
£
-
21,778
-
21,778
Total funds
at 30 June
2025
£
3,100
53,539
(7,759)
48,880
Total funds
at 30 June
2024
£
435
36,202
(4,481)
32,156

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 £Nil (2024 - £193) and received income on SeeKenya's behalf of £292 (2024 -£Nil). At the year end the amount owed to The King’s Church Mid-Sussex was £877 (2024 - £1,173).

No (2024 - One) employee of The King’s Church Mid-Sussex was seconded part-time to SeeKenya during the year at a total cost of £Nil (2024 - £5,235).

Page 15