Annual report uploaded independently

Charity registration number.. 1153012
TRAIN(Kenya)
Annual Report and Financial Stslements
for the Year Ended 31 Deoemb?r 2023

TRAIN{Kenya)
Referonce and Admlnlstratlve Details
Trustees
C R Barton
Mr G Thomas
K Underhill
O T Allmand-smith
D S Small8y
1153012
Charlty Registration Numbor
Prlnclpal Offlce
6 Sheep Hey
Leaches Road
Ramsbottom
Bury
Lancashire
BLO OND
Independent Examlner
Pl Accounlants
Llttlemead
Hollingdon
Bucklnghamshire
LU7 ODN
Poge 1

TRAIN(Kenya)
Trustees. Report {continued
Areas of Focus for Flnancial Support
The training of chur¢h leaders
Students were supported to be able lo com ￿et8 their studies in preparation for the Christian mlnlstry. This
is vllal ftsr the future health of the churches across the country. 11 is all area of focus that we plan lo
develop in 2024.
Financial 8UPPOrt of ohurch leaders
A number of leaders in RBAK churches across the Gountry ar6 SUPPOrted by receiving funds from
TRAINIKenyal. Without thls external support, they would not bo able lo work full time in thelr mlnlslry.
Through this 8upport. for example In the remoto Pokol region, Ihe work of three churches has spread, and
there are now more than 14 churches In that region, While it has been the deslre of the Iruslees lo see
more support for leaders coming from the congregations, il has become clear that poverty and deprlvallon
in many rural areas makes this almost impossible. so Gonlinuing support at a higher level is going lo be
required lor the foreseeable fLJlure.
Support for schools including Infraslruclur8 and Salades for tsaGhers.
For example, many schools In the Pokot region have been sponsored and supported in this way,
inGludiF)g the setting up of three secondary schools. Agaln, wilhoLsI the impetus and ongoing support that
omes from TRAINIKenyal Ihls would not be possible. Even schools that are receiving govemmenl
support often still requlre addllional help (especially in rural areas) In order to m8inlain the mlnimum
number of teachers requlred lo function effectively.
School fees for children of church leaders.
This is an ongoing need, slnGe almost all educatlon In Kenya requires at least some level of fundlng from
the famllles. WKhoul this support, mgny paslors would not be able lo work at thelr mlnlslry out of a nee¢J
lo provide financial support for their children's education.
People In need
People in need, especially as a result of drought In 80me areas.
Structure, gov•rnanc• and management
The annual report was 8pproved by the trustees of the charity on 14 October 2024 and slgned on It5
beh81f by..
SIGMEO SI¢VRQLV
1811W?D24 Dt ID..4&..23AM UTC
C R Barton
Trustee
Page 3

TRAIN(Kenya}
Independent Examiner's Report to the trustees of TRAIN(Kenyal
I report to the trustees on my examination of the accounts of TRAINIKenyal for the year ended 31
December 2023.
Rgsponsibllltles and ba8ls of report
As the charity Iruslees of TRAIN{Kenyal you are responsible for the pr8P8ration of the aGcounls in
accordance wllh the reyuiremen15 of the Charities Act 20111'lhe Act'l.
I report in respect of my examlnalion of the TRAIN{Kenyal's accounts carried out under section 145 of the
2011 Act and in Carrying out my examination I have lollowed all the applicable Directions glven by the
Charity Commission under secllon 145{51(b) of the Act.
Indopendent examlner's statement
I have complet&d my examinallon. I conflrm that no meterial mallers have come lo my attention In
Connection with the examination glving ma causo lo believ& that in any material re8pècI:
accounting records were not kept in respect of TRAIN{Keny41 as required by section 130 of the Act..
or
2. the accoun15 do not accord wllh those records,. or
3. the accounts do not comply wllh the accounllng requlrement8 ¢onoernlng the form and conlonl of
accounts set o¥Jl In the Charilles (Accounts and Reports) Regulatlons 2008 other than any
requirement that the accounts give a 'lrue and falr vigW which Is not a maller considerèd as part of
an independent examination.
I have no ooncern8 and have Come 8oross no other m8llers in connecllon wlth the examinallon lo whlch
allenlion should be drawn In this report In order to enable a proper understandlng of Ihg accounts lo be
reached.
Angelique W
Chartered C
Iflod Accountants
Littlemead
Holllngdon
Buckinghamshlre
LU7 ODN
14 October 2024
Page 5

TRAIN(Kenya)
(Registration number: 1153012)
Balance Sheet a5 at 31 December 2023
2023
2022
Note
Current a$38ts
Cash at bank and in han¢J
29,026
7,450
Credltor$', Amounts falling due wlthln one year
Net 8$$0ts
180
648
28,846
6,802
Funds of the charlty:
Unr8Strlctod income funds
Unreslricled funds
28,846
6,802
Total funds
10
28,846
6,802
The financial stalem8nls on pages 6 10 13 were approv6d by the Iru51ees, and aulhorised for issue on 14
October 2024 and slgned on their b&half by..
8KJNEDseeuRELY
1glftygOa4lt 10..18..Z3 Aiiurc
C R Barton
Trusteè
The notes on pagas 8 to 13 form an integral part of these flnancial statements.
Page 7

TRAIN(Kenya)
Notes to the Financlal Statèments for the Year Ended 31 December 2023
(continued}
Governance costs
These include the costs attrtrbutable to the charity's compliance with Gonslilutional and slatulory
requirements, Including audS1, strategiG management and Iruslees meetings and reimbursed expenses.
Taxatlon
The charity Is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of th& Fin8n¢e Act 2010
and therefore 11 meets th¢ definition of a charitable company for UK corporation lax purposes.
AcGordingly, the charlty Is pot8nlially exempl from laxalion in respect of income or capllal gains received
within Galegories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Secllon 256 of the
Taxation of Chargeable Gains Act 1992, to the extent that such In¢ome Of gain8 arg applled excluslvely lo
charitable purposes.
Cash and cash equlvalonts
Cash and cash equivalents comprise cash On hand and call deposits, and other short-term highly liquid
investments that are readlly convertlble lo a known amount of cash and are sublect to an insignificant risk
of Ghange in value.
Fund structure
Unreslricled Sncome funds are gen8r81 funds that are available for use al the trustee8 dlscrellon In
furtherance of the oble¢lives of the charlly.
Re51ricled funds ar& subl8cI to specific conditlons by donors as lo how they mgy be u88d. Th8 purpos$$
and uses of the reslriclgd funds are sel out in the notes to the flnancial slalgm8nl8.
Flnanclal Instrumonts
Classiflc8tlon
Flnantlal assets and flnanclal liabilltles are recognised when the charlty bgGomes a party lo the
contractu81 provl8lon8 of the instrument.
Financlal Ilabilllies and equity instruments are classifled accordlng lo the Substance of the contractual
arrangements entered into. An equity instrument is any contract Ihdl evidences a residual Interest In the
assets of the charity aflei deducting all of ils liabilllies.
2 Income from donatlons and legaeles
Page 9

TRAINIKenya)
Notes to the Flnancial Statements for the Year Ended 31 December 2023
(continued)
Unrestrlctèd
funds
General
Total
funds
Note
Other resources expended
Total for 2023
149
149
149
149
Total for 2022
6 Analysls of governanca and support costs
Govgrnance cost$
Unrestrlctad
funds
General
Total
funds
Audll fees
Other fees paid to audllors
Total for 2023
180
180
180
Total for 2022
648
648
Page 11

TRAIN{Kenya}
Notes to the Flnanclal Statements for the Year Ended 31 December 2023
(continued)
Total funds
at31
December
2023
Unrestricted
funds
General
Current a8se18
Current Ilabililies
29,026
180
29,026
180
Total nel assets
28,846
28.846
Total funds
at31
D9cember
2022
Unrestrlcted
funds
Gfrnèral
Current assets
Current liabilities
7,450
1648
6,802
7,450
Total nel assets
6,802
Poge 13

TRAIN{Kenya)
Detailed Statement of Flnancial Activities for the Year Ended 31 December 2023
Total
2023
Total
2022
In¢omg and Endowments from:
Donation8 and legacies lanalysed below)
Other trading 8clivities lanalysed below)
Total income
37,908
5.205
39,843
43,113
39,843
Expendlture on:
Charitable activities lanalysed below)
Other expendllure lanalysed below)
Total 8xp6ndilure
Nel Income
{20,9201
149
133.7041
1541
21,069
33,758
22,044
6,085
Net movement In funds
22.044
6.085
Rèconclllatlon of funds
Totsl funds brought forward
Total funds ¢arrled forward
6,802
717
28,846
6,802
This page does not form part of the slalutory financial stat8menl8.
Page 15

TRAIN(Kenya)
Independent Examlner's Report to the trustees of TRAIN{Kenya)
I report to the trustees on my examination of the aGGounls of TRAINIKenyal for the year ended 31
December 2023.
Rosponslbllltles and basls of report
As the Gharily Iruslees of TRAIN{Kenyal you are responsible for the preparation of the accounts In
accordance wilh the requirements of the Charities Act 2011 I'lhe Act,).
I report in respect of my examination of Ihe TRAIN{Kenyal's accounts cairled out under section 145 of the
2011 Act and in carwng out my examination I have follow8d all the applicable Dlrections given by the
Charity Commission under seGllon 14515llbl of the Aot.
Indopendent exam5ner's statement
I have completed my examlnallon. I confirm that no material maller5 have come to my attention
connection with the examlnalltsn givlng me cause lo believe that In any m8t8rial respect=
1. accounllng records were not kept in respect of TRAIN{Kenyal as required by secllon 130 01 the Act;
or
2. the accounts do not accord w51h those record5,' or
3, the accounts do not comply wSlh the accounting requir&menls concerning the form and content of
accounts sel out in the Charille8 (Accounts and Repor181 Regulations 2008 other than any
requlremenl Ihal the accounts glve 8 'lrue and falr view, which 18 not a matter Gonsldered as part of
an independanl examlnation.
I have no conc9ms and have come across no other matters In connecllon wllh the examination lo whlch
allenllon should be drawn in Ihls report In OTder lo enable a proper under$land1ng of the accounts lo be
reaGhed.
Angelique W
Chartered C
I FCCA
ified Accountan18
Litllemead
Hollingdon
Buckinghamshire
LU7 ODN
14 October 2024
Page 5