**Registered Charity Number 1155625** 

## **REPORT OF THE TRUSTEES FOR THE PERIOD 1st FEBRUARY 2020 to** 

## **31st JANUARY  2021** 

The Trustees are pleased to present their report together with the accounts for the period ended 31[st] January 2021. The charity is governed by a constitution adopted on 8[th] October 2002 and amended on 18[th] May 20 09. In 2014 the Charity became a Charitable Incorporated Organisation 

The Trustees are:  Mrs Carol Groves, Mr Chris Azzaro, Mrs Karyn Hinks, Mrs Janet Watson, Mr Norbert Were. Ms Khatija Volk (From March 2020) Mrs Shirley Fisher (Until July 2020) 

The Objectives of the charity are:- 

- To support Unity School in Freretown, Mombasa.  Monies are raised through fundraising and donations to support education, feeding and medical care. 

- To assist in contributing to the life and growth of Unity School, thus promoting a stable learning environment, encouraging confidence and love. 

- To enable young people and adults from the UK to visit the schools we support thus nurturing a bond of friendship and care. 

## **Achievements and Performance** 

In the accounting period this Charity, like many others, has undergone an unprecedented test of our resolve and tenacity in maintaining our work under the threat of Coronavirus and its world-wide implications. Trustees, Teaching Staff and Pupils have all experienced the effects of lock-down, either through the lack of fundraising opportunities in the UK or in closure of schools. In Kenya, our teachers also had to contend with the loss of income and consequent effects on living standards; a situation to which the charity felt obliged to respond. 

In June we took a decision that our support for the Unity School community must continue even if it meant using our reserve funds. Thankfully, our supporters responded to appeals for funds and we, in turn, have been able to respond to requests for help for families, teachers and our University students. Food has been distributed to our poorest families, learning materials have been supplied to students (unlike schools in the UK, home learning in Kenya was unheard of.) Despite the chaos caused by the Covid, lockdown, curfew and school closures, our own school community has almost remained free of Covid-19.  We must thank Dr Odiero for his commitment to our children and our teachers while working on a reduced budget. 

At the start of this financial year Mrs Khatija Volk took over as Treasurer to the Friends of the Mombasa Children.  Chris Azzaro had announced his wish to retire in the previous year after twelve years in post. However, Covid-19 and the first lock-down caused so many problems for businesses that Khatija was unable to take on her duties until well into the year. 

The Trustees are pleased to report that the earlier campaign to increase the number of subscribers is still yielding results and we have a reliable and consistent income. Our reserve funds are near to where we wish them to be. 

The pandemic has also limited our visits to Kenya. The last visit was made by Carol Groves and Jan Watson in January 2020. We had planned for School Manager Mr Norbert Were to visit the UK in the summer of 2020.  Other cancelled visits were planned for July 2020 and January 2021. However, our links via the internet have been improved and we regularly “meet” the staff of Unity School. 

1 



**Registered Charity Number 1155625** 

## **Financial Review** 

The accounts comply with current statutory requirements; the Trust’s governing investments and the requirements of the Charities Act 2011 

The Charity’s gross income for the period was **£62,777.31** (2019: **£59,059.56)** and its net incoming resources totalled **£9281.14** (2019: £ _**2,458.91**_ ) 

## **Statement of Trustees’ responsibilities** 

Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year, which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing accounts giving a fair and true view, the trustees should follow best practice and: 

Select suitable accounting policies and apply them consistently; Make judgements and estimates that are reasonable and prudent; 

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; 

Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping accounting records which dissolve with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with The Charities Act 2011. They 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. 

## **Statement of Risk Management** 

The trustees have assessed the risks to which the charity may be exposed with particular reference to those relating to the operations and finances of the charity. Systems are in place to ensure that all risks are recorded for subsequent monitoring and review. In the mean-time the trustees remain satisfied that all insurable risks have been identified and adequately dealt with and that the charity’s exposure to other risks is kept at a minimum by good working practice by the trustees and volunteers. The Trustees have maintained our Public Liability Insurance at £10m and have also taken out insurance for Trustee Indemnity. 

## **Reserves Policy** 

The trustees try to maintain sufficient funds to meet a minimum of four months operating expenses. 

This report was approved by the Board of Trustees on                  2021   and signed on its behalf by 

- **C.  Groves** Chairman C **. Azzaro** Retiring Treasurer 

2 



**Registered Charity Number 1155625** 

## **1[st] February 2020 - 31st January 2021** 

## **Statement of financial activities** 

|**February 2020 - January 2021**<br>**Notes**<br>**Unrestricted  Restricted**<br>**Funds**<br>**Funds**<br>**Total**<br>**£**<br>**£**<br>**£**<br>Incoming Resources<br>From Generated Funds<br>Voluntary Income and<br>25967.00<br>36810.31<br>62777.31<br>Activities for generating funds<br>Investment Income<br>Total Incoming Resources<br>25967.00<br>36810.31<br>62777.31<br>Resources Expended<br>Charitable Activities<br>20620.99<br>30433.23<br>51054.22<br>Overheads<br>2441.95<br>0.00<br>2441.95<br>Total Resources Expended<br>23062.94<br>30433.23<br>53496.17<br>Net Incoming Resources<br>2904.06<br>6377.08<br>9281.14<br>Balance Brought Forward<br>5329.13<br>3936.73<br>9265.86<br>**Balance Carried Forward**<br>**8233.19**<br>**10313.81**<br>**18547.00**|**2020**<br>**Total**<br>**£**<br>59059.06<br>59059.56<br>59204.84<br>2313.13<br>61517.97<br>-2458.91<br> <br>**9265.86**|
|---|---|



The notes on pages 6 to 10 form part of these accounts 

3 



**Registered Charity Number 1155625** 

## **Balance Sheet 31[st] January 2021** 

|Cash in the bank<br>**2021**<br>HSBC   Current<br>11,621.74<br>HSBC Deposit<br>6,461.71<br>Lloyds<br>4,63.55<br>Cash in hand<br>Net Current Assets<br>18,547.00|**2020**<br>2,345.62<br>6,456.69<br>463.55<br>**9265.86**|
|---|---|



The accounts were approved by the Committee of Trustees on 

And signed on their behalf by:- 

C Groves Chairman 

C Azzaro Treasurer 

The notes on pages 6 to 10 form part of these accounts 

4 



**Registered Charity Number 1155625** 

## **Accounting Policies** 

The accounts have been prepared under the historical cost convention and have been drawn up in accordance with the Charities Act 2011. 

The principal accounting policies adopted by the Friends of the Mombasa Children in preparing these accounts are set out below: 

## **(a) Incoming Resources** 

Incoming Resources represent fundraising, donations and sponsorship received during the year. 

## **(b) Resources Expended** 

Expenditure is composed mainly of support for Unity School, Feeding project, Medical Programme and Secondary Education. 

Governance costs are those for the running of the charity itself as an organisation 

## **(c) Taxation** 

The charity is a registered charity and not subject to a charge of tax. 

## **(d) Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are used in accordance with the specific restrictions imposed by the donors. The purpose of each restricted fund is set out in notes to these accounts. 

5 



**Registered Charity Number 1155625** 

## **Notes to the accounts** 

|**Voluntary Income**<br>Primary School Support<br>Sec Ed Support<br>University Students<br>Fundraising<br>Note  1<br>Donations for general projects<br>Note 5<br>Medical<br>Feeding project<br>Teacher Training<br>Building Improvements<br>Rented House<br>Items in Kenya<br>Books/classroom equipment<br>Rafiki<br>Boxes and Coins<br>Donations through Internet Giving<br>Gift Aid<br>Crisis Help Unity School<br>Note 4<br>Crisis Help Teachers<br>Interest<br>New Building<br>Total|**Unrestricted Restricted**<br>**Total**<br>10372.00<br>10372.00<br>3227.00<br>3227.00<br>1040.00<br>1040.00<br>3725.17<br>3725.17<br>9649.59<br>9649.59<br>8161.89<br>8161.89<br>2146.01<br>2146.01<br>1028.41<br>1028.41<br>1600.00<br>1600.00<br>3000.00<br>3000.00<br>0.00<br>0.00<br>0.00<br>0.00<br>22.00<br>22.00<br>338.45<br>338.45<br>6276.24<br>6276.24<br>5950.53<br>5950.53<br>3985.00<br>3985.00<br>2250.00<br>2250.00<br>5.02<br>5.02<br>0.00|**Last Year**<br>11646.00<br>2651.00<br>2854.00<br>4989.95<br>13245.82<br>5095.04<br>1604.40<br>0.00<br>1000.00<br>3000.00<br>227.50<br>3966.37<br>62.00<br>413.19<br>2616.13<br>5602.25<br> <br> <br>5.41<br>0.00|
|---|---|---|
||25967.00<br>36810.31<br>62777.31|59059.06|



6 



**Registered Charity Number 1155625** 

## **Charitable Activity - expenditure** 

||||
|---|---|---|
|Unity School support<br>Secondary Education School fees<br>University Fees<br>Note 2<br>Expenses for fundraising<br>Medical Centre<br>Feeding project<br>Teacher Training<br>Building Improvements<br>New School building<br>Rented House<br>Items in Kenya<br>Note 3<br>Clothes, Books and Classroom equipment<br>Crisis Help for Unity<br>Crisis Help for Teachers<br>Other<br>Total<br>Overheads<br>Bank Charges<br>Website<br>Admin<br>Public Liability Insurance (£10m)<br>Total|**Unrestricted Restricted**<br>**Total**<br>14895.00<br>10372.00<br>25267.00<br>0<br>1567.00<br>1567.00<br>0<br>931.00<br>931.00<br>0.00<br>4168.22<br>4168.22<br>2128.99<br>2146.01<br>4275.00<br>0.00<br>482.00<br>1700.00<br>2182.00<br>0.00<br>2904.00<br>2904.00<br>410.00<br>410.00<br>2600.00<br>2600.00<br>65.00<br>3985.00<br>4050.00<br>450.00<br>2250.00<br>2700.00|**Last Year**<br>19662.00<br>5681.18<br>2920.74<br>210.00<br>7178.42<br>1695.00<br>0.00<br>900.00<br>11595.00<br>2724.00<br>593.50<br>5440.00<br> <br> <br>605.00|
||20620.99<br>30433.23<br>51054.22|59204.84|
||654.27<br>654.27<br>673.20<br>673.20<br>342.50<br>342.50<br>771.98<br>771.98|439.21<br>595.20<br>342.53<br>936.19|
||2441.95<br>0.00<br>2441.95|2313.13|



## **Note 1** Fundraising 

A record of all fundraising activity is kept, detailing income and any expenditure for every event. 

## **Note 2.** University Students 

In September 2016, four of our students were offered University places.  Payment of fees, accommodation and other expenses is transferred via Unity School. Mr Joash Obento oversees the payment of school fees and students’ expenses. For boarding students this ranges from textbooks, photocopying to mattresses and toilet paper. A record of income, and payments has been maintained. The Pandemic resulted in students being sent home and additional travel and food expenses were incurred. 

## **Note 3** Trustee Visits/Items in Kenya 

Ensuring that money given to this charity is properly spent in Kenya is an important part of the Trustee’s work.  Trustees visiting Kenya for this purpose or leading groups may, if they wish, claim up to £300 towards the cost of their airfares and assistance with accommodation, visas and Malarone  (As detailed in the minutes 28[th] November 2016).  Due to the pressure on financial resources following the completion of the new building, this bursary was suspended in this financial year. This heading has also been used for money spent in Kenya, by Trustees, on discovering urgent needs during visits. 

7 



**Registered Charity Number 1155625** 

## **Note 4** Crisis help for teachers and School 

Following reports of hardship from Mombasa, the Trustees appealed for help towards the cost of alleviating the difficulties being faced.  This included additional fund for feeding the poorest families, assisting staff with rental payments and providing learning materials for children to work at home. 

## **Note 5** Donations/Fundraising 

During 2020, when practically all fundraising activities were postponed, we were able to think of different ways to raise funds. These included a successful Bike Ride (Promoted by the Mayer of London and Prudential), an African Hamper Raffle, On-line selling and birthday donations from Trustees and supporters. Some the income from these is recorded as “On-line giving” rather than donations or fundraising. 

## **Restricted Funds** 

In order to reflect more accurately the use of funds for “The rented house” and the “Medical Centre” the sum carried forward is most of the sum donated for these items. In each case the donations made (in November and October, respectively), need to be spread over a 12-month period. Due to school closures during the pandemic, this year there are funds carried forward for Secondary school and University fees as well as Teacher Training (Mr Norbert’s intended visit to the UK). 

|<br>**2a   Unity School**|£||**2d  Feeding Project**|£|
|---|---|---|---|---|
|carried forward||0.00|Carried forward|0.00|
|Income||10372.0|Income|2146.01|
|Income from UR||14895.0|Income from UR|2128.99|
|Total income||25267.00|Total Income|4275.00|
|Expended||25267.00|Expended|4275.00|
|Balance||0.00|Balance|0.00|
|**2b  Secondary School Fees**|£||**2e Teacher Training**|£|
|carried forward||0.00|carried forward|82.33|
|Income||3227.00|Income|1028.41|
|Income from UR|||Income from UR||
|Total Income||3227.00|Total income|1110.74|
|Expended||1567.00|Expended|0|
|Balance||1660.00|Balance|1110.74|
|**2c  Medical Centre**|£||**2f  Rented House**|£|
|carried forward||0|carried forward|2985.76|
|Income||8161.89|Income|3000.00|
|Income from UR|||Income from UR||
|Total Income||8161.89|Total income|5985.76|



8 



**Registered Charity Number 1155625** 

|Expended|4168.22|Expended|2904.00|
|---|---|---|---|
|Balance|3993.67|Balance|3081.76|



|£<br>**2h Building Improvements**<br>**2g  Items in Kenya/ Group**<br>visits<br>£<br>carried forward<br>100.00<br>carried forward<br>Income<br>1600.00<br>Income<br>0.00<br>Income from UR<br>482.00<br>Income from UR<br>410.00<br>Total income<br>2182.00<br>Total income<br>410.00<br>Expended<br>2182.00<br>Expended<br>410.00<br>Balance<br>0.00<br>Balance<br>0<br>**2j Crisis help Unity**<br>**2i University Students**<br>carried forward<br>0<br>carried forward<br>0<br>Income<br>3985.00<br>Income<br>1040.00<br>Income from UR<br>65.00<br>Income from UR<br>Total income<br>4050.00<br>Total income<br>1040.00<br>Expended<br>4050.00<br>Expended<br>931.00<br>Balance<br>0<br>Balance<br>109.00<br>**2k   Crisis help Teachers**<br>carried forward<br>0<br>**Carried forward:**<br>£<br>Income<br>2250.00<br>Restricted funds<br>358.64<br>Income from UR<br>450.00<br>Sec school fees<br>1660.00<br>Total income<br>2700.00<br>University fees<br>109.00<br>Expended<br>2700.00<br>Rented house<br>3081.76<br>Teacher training<br>1110.74<br>Balance<br>0|£<br>**2h Building Improvements**<br>**2g  Items in Kenya/ Group**<br>visits<br>£<br>carried forward<br>100.00<br>carried forward<br>Income<br>1600.00<br>Income<br>0.00<br>Income from UR<br>482.00<br>Income from UR<br>410.00<br>Total income<br>2182.00<br>Total income<br>410.00<br>Expended<br>2182.00<br>Expended<br>410.00<br>Balance<br>0.00<br>Balance<br>0<br>**2j Crisis help Unity**<br>**2i University Students**<br>carried forward<br>0<br>carried forward<br>0<br>Income<br>3985.00<br>Income<br>1040.00<br>Income from UR<br>65.00<br>Income from UR<br>Total income<br>4050.00<br>Total income<br>1040.00<br>Expended<br>4050.00<br>Expended<br>931.00<br>Balance<br>0<br>Balance<br>109.00<br>**2k   Crisis help Teachers**<br>carried forward<br>0<br>**Carried forward:**<br>£<br>Income<br>2250.00<br>Restricted funds<br>358.64<br>Income from UR<br>450.00<br>Sec school fees<br>1660.00<br>Total income<br>2700.00<br>University fees<br>109.00<br>Expended<br>2700.00<br>Rented house<br>3081.76<br>Teacher training<br>1110.74<br>Balance<br>0|
|---|---|
|**Carried forward:**<br>Restricted funds<br>Sec school fees<br>University fees<br>Rented house<br>Teacher training|£<br>358.64<br>1660.00<br>109.00<br>3081.76<br>1110.74|
|<br>Medical Centre<br>Total cf|3993.67|
||10313.81|



|**Carried forward:**|£||
|---|---|---|
|Restricted funds||358.64|
|Sec school fees||1660.00|
|University fees||109.00|
|Rented house||3081.76|
|Teacher training||1110.74|
|Medical Centre||3993.67|
|Total cf||10313.81|



Deposit Account Transactions 

£ 

9 



**Registered Charity Number 1155625** 

|carried forward|6456.69|
|---|---|
|Transferred in|0|
|Transferred out|0|
|Interest|5.02|
|Balance|6461.71|



## **4. TRUSTEE REMUNERATION AND EXPENSES** 

No remuneration directly or indirectly out of the funds of the charity was paid or payable to any trustee.  See note 3 for expenses when visiting Unity School, Kenya 

## **5. ANALYSIS OF NET ASSESTS BETWEEN FUNDS** 

|Represented by:<br>**2020**<br>Unrestricted Funds<br>8233.19<br>Restricted Funds<br>10313.81<br>Total<br>**18547.00**|**2019**<br>5329.13<br>3936.73<br>**9265.86**|
|---|---|



**6.** The restricted funds are funds specifically organised to provide support of children at primary and secondary schools, provide the feeding and medical projects and to assist the volunteer work in Mombasa. Other monies given for specific projects are also classed as “Restricted”.  With more money being donated for specific projects, some funds may, in future, be “designated” as a subsection of “Restricted”. 

## **7. In addition:** 

The trustees are most grateful to all individuals and organisations who have contributed, especially: The Parish church of St Peter and St Paul, Rustington 

International School Eindhoven 

10 



**Registered Charity Number 1155625** 

Who have each contributed over £2000 in the past year. 

We also register our thanks to the following schools and Rotary 

Broadwater C of E primary, Worthing Georgian Gardens Primary School, Rustington Whitemeadow School, Littlehampton River Beach Primary School, Littlehampton Bishop Luffa C of E School, Chichester Chesswood CP, Worthing Forest Boys School, Horsham Rotary club of Littlehampton 

The following churches have supported us through their overseas missions work: 

Littlehampton United Church Rustington Methodist Church Linslade Parish Church All Saints Church, Wick 

We also record our thanks to our Associates and the work they do; together with many others who help organise and support our fundraising ventures. 

Finally, we record our thanks to the Management Team at Unity School for their hard work and commitment to Unity School, and also for looking after the Trustees so well during their visits to Mombasa. 

**Our thanks to all who support our children and fundraise or contribute in any way. This Charity can only continue to support Unity School, the Orphanage, Medical programme, Feeding programme, Secondary and University Education through your generosity.** 

11 



**Registered Charity Number 1155625** 

## **Independent Examiner’s Report to the Trustees of Friends of the Mombasa Children C.I.O.** 

Report to the trustees on account for the year ended 31[st] January 202 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 41 of the 1993 Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or 

- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Name:   Mr Leslie Allen Drew, Accountant, “Arun Book-Keeping & Computing”. 

Relevant professional qualification or body: C&G’s in Accounting & Book-Keeping equiv. ICB Level 3 Inland Revenue Agent Reference no: HR 3139 

Business Address:   28 Linnet Close, Littlehampton, West Sussex, BN17 7GW 

12 



FRIENDS OF THE MOMBASA CHILDREN
Registered Charity Number 1155625
Signed..
Dale:
13

**Registered Charity Number 1155625** 

## **REPORT OF THE TRUSTEES FOR THE PERIOD 1st FEBRUARY 2020 to** 

## **31st JANUARY  2021** 

The Trustees are pleased to present their report together with the accounts for the period ended 31[st] January 2021. The charity is governed by a constitution adopted on 8[th] October 2002 and amended on 18[th] May 20 09. In 2014 the Charity became a Charitable Incorporated Organisation 

The Trustees are:  Mrs Carol Groves, Mr Chris Azzaro, Mrs Karyn Hinks, Mrs Janet Watson, Mr Norbert Were. Ms Khatija Volk (From March 2020) Mrs Shirley Fisher (Until July 2020) 

The Objectives of the charity are:- 

- To support Unity School in Freretown, Mombasa.  Monies are raised through fundraising and donations to support education, feeding and medical care. 

- To assist in contributing to the life and growth of Unity School, thus promoting a stable learning environment, encouraging confidence and love. 

- To enable young people and adults from the UK to visit the schools we support thus nurturing a bond of friendship and care. 

## **Achievements and Performance** 

In the accounting period this Charity, like many others, has undergone an unprecedented test of our resolve and tenacity in maintaining our work under the threat of Coronavirus and its world-wide implications. Trustees, Teaching Staff and Pupils have all experienced the effects of lock-down, either through the lack of fundraising opportunities in the UK or in closure of schools. In Kenya, our teachers also had to contend with the loss of income and consequent effects on living standards; a situation to which the charity felt obliged to respond. 

In June we took a decision that our support for the Unity School community must continue even if it meant using our reserve funds. Thankfully, our supporters responded to appeals for funds and we, in turn, have been able to respond to requests for help for families, teachers and our University students. Food has been distributed to our poorest families, learning materials have been supplied to students (unlike schools in the UK, home learning in Kenya was unheard of.) Despite the chaos caused by the Covid, lockdown, curfew and school closures, our own school community has almost remained free of Covid-19.  We must thank Dr Odiero for his commitment to our children and our teachers while working on a reduced budget. 

At the start of this financial year Mrs Khatija Volk took over as Treasurer to the Friends of the Mombasa Children.  Chris Azzaro had announced his wish to retire in the previous year after twelve years in post. However, Covid-19 and the first lock-down caused so many problems for businesses that Khatija was unable to take on her duties until well into the year. 

The Trustees are pleased to report that the earlier campaign to increase the number of subscribers is still yielding results and we have a reliable and consistent income. Our reserve funds are near to where we wish them to be. 

The pandemic has also limited our visits to Kenya. The last visit was made by Carol Groves and Jan Watson in January 2020. We had planned for School Manager Mr Norbert Were to visit the UK in the summer of 2020.  Other cancelled visits were planned for July 2020 and January 2021. However, our links via the internet have been improved and we regularly “meet” the staff of Unity School. 

1 



**Registered Charity Number 1155625** 

## **Financial Review** 

The accounts comply with current statutory requirements; the Trust’s governing investments and the requirements of the Charities Act 2011 

The Charity’s gross income for the period was **£62,777.31** (2019: **£59,059.56)** and its net incoming resources totalled **£9281.14** (2019: £ _**2,458.91**_ ) 

## **Statement of Trustees’ responsibilities** 

Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year, which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing accounts giving a fair and true view, the trustees should follow best practice and: 

Select suitable accounting policies and apply them consistently; Make judgements and estimates that are reasonable and prudent; 

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; 

Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping accounting records which dissolve with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with The Charities Act 2011. They 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. 

## **Statement of Risk Management** 

The trustees have assessed the risks to which the charity may be exposed with particular reference to those relating to the operations and finances of the charity. Systems are in place to ensure that all risks are recorded for subsequent monitoring and review. In the mean-time the trustees remain satisfied that all insurable risks have been identified and adequately dealt with and that the charity’s exposure to other risks is kept at a minimum by good working practice by the trustees and volunteers. The Trustees have maintained our Public Liability Insurance at £10m and have also taken out insurance for Trustee Indemnity. 

## **Reserves Policy** 

The trustees try to maintain sufficient funds to meet a minimum of four months operating expenses. 

This report was approved by the Board of Trustees on                  2021   and signed on its behalf by 

- **C.  Groves** Chairman C **. Azzaro** Retiring Treasurer 

2 



**Registered Charity Number 1155625** 

## **1[st] February 2020 - 31st January 2021** 

## **Statement of financial activities** 

|**February 2020 - January 2021**<br>**Notes**<br>**Unrestricted  Restricted**<br>**Funds**<br>**Funds**<br>**Total**<br>**£**<br>**£**<br>**£**<br>Incoming Resources<br>From Generated Funds<br>Voluntary Income and<br>25967.00<br>36810.31<br>62777.31<br>Activities for generating funds<br>Investment Income<br>Total Incoming Resources<br>25967.00<br>36810.31<br>62777.31<br>Resources Expended<br>Charitable Activities<br>20620.99<br>30433.23<br>51054.22<br>Overheads<br>2441.95<br>0.00<br>2441.95<br>Total Resources Expended<br>23062.94<br>30433.23<br>53496.17<br>Net Incoming Resources<br>2904.06<br>6377.08<br>9281.14<br>Balance Brought Forward<br>5329.13<br>3936.73<br>9265.86<br>**Balance Carried Forward**<br>**8233.19**<br>**10313.81**<br>**18547.00**|**2020**<br>**Total**<br>**£**<br>59059.06<br>59059.56<br>59204.84<br>2313.13<br>61517.97<br>-2458.91<br> <br>**9265.86**|
|---|---|



The notes on pages 6 to 10 form part of these accounts 

3 



**Registered Charity Number 1155625** 

## **Balance Sheet 31[st] January 2021** 

|Cash in the bank<br>**2021**<br>HSBC   Current<br>11,621.74<br>HSBC Deposit<br>6,461.71<br>Lloyds<br>4,63.55<br>Cash in hand<br>Net Current Assets<br>18,547.00|**2020**<br>2,345.62<br>6,456.69<br>463.55<br>**9265.86**|
|---|---|



The accounts were approved by the Committee of Trustees on 

And signed on their behalf by:- 

C Groves Chairman 

C Azzaro Treasurer 

The notes on pages 6 to 10 form part of these accounts 

4 



**Registered Charity Number 1155625** 

## **Accounting Policies** 

The accounts have been prepared under the historical cost convention and have been drawn up in accordance with the Charities Act 2011. 

The principal accounting policies adopted by the Friends of the Mombasa Children in preparing these accounts are set out below: 

## **(a) Incoming Resources** 

Incoming Resources represent fundraising, donations and sponsorship received during the year. 

## **(b) Resources Expended** 

Expenditure is composed mainly of support for Unity School, Feeding project, Medical Programme and Secondary Education. 

Governance costs are those for the running of the charity itself as an organisation 

## **(c) Taxation** 

The charity is a registered charity and not subject to a charge of tax. 

## **(d) Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are used in accordance with the specific restrictions imposed by the donors. The purpose of each restricted fund is set out in notes to these accounts. 

5 



**Registered Charity Number 1155625** 

## **Notes to the accounts** 

|**Voluntary Income**<br>Primary School Support<br>Sec Ed Support<br>University Students<br>Fundraising<br>Note  1<br>Donations for general projects<br>Note 5<br>Medical<br>Feeding project<br>Teacher Training<br>Building Improvements<br>Rented House<br>Items in Kenya<br>Books/classroom equipment<br>Rafiki<br>Boxes and Coins<br>Donations through Internet Giving<br>Gift Aid<br>Crisis Help Unity School<br>Note 4<br>Crisis Help Teachers<br>Interest<br>New Building<br>Total|**Unrestricted Restricted**<br>**Total**<br>10372.00<br>10372.00<br>3227.00<br>3227.00<br>1040.00<br>1040.00<br>3725.17<br>3725.17<br>9649.59<br>9649.59<br>8161.89<br>8161.89<br>2146.01<br>2146.01<br>1028.41<br>1028.41<br>1600.00<br>1600.00<br>3000.00<br>3000.00<br>0.00<br>0.00<br>0.00<br>0.00<br>22.00<br>22.00<br>338.45<br>338.45<br>6276.24<br>6276.24<br>5950.53<br>5950.53<br>3985.00<br>3985.00<br>2250.00<br>2250.00<br>5.02<br>5.02<br>0.00|**Last Year**<br>11646.00<br>2651.00<br>2854.00<br>4989.95<br>13245.82<br>5095.04<br>1604.40<br>0.00<br>1000.00<br>3000.00<br>227.50<br>3966.37<br>62.00<br>413.19<br>2616.13<br>5602.25<br> <br> <br>5.41<br>0.00|
|---|---|---|
||25967.00<br>36810.31<br>62777.31|59059.06|



6 



**Registered Charity Number 1155625** 

## **Charitable Activity - expenditure** 

||||
|---|---|---|
|Unity School support<br>Secondary Education School fees<br>University Fees<br>Note 2<br>Expenses for fundraising<br>Medical Centre<br>Feeding project<br>Teacher Training<br>Building Improvements<br>New School building<br>Rented House<br>Items in Kenya<br>Note 3<br>Clothes, Books and Classroom equipment<br>Crisis Help for Unity<br>Crisis Help for Teachers<br>Other<br>Total<br>Overheads<br>Bank Charges<br>Website<br>Admin<br>Public Liability Insurance (£10m)<br>Total|**Unrestricted Restricted**<br>**Total**<br>14895.00<br>10372.00<br>25267.00<br>0<br>1567.00<br>1567.00<br>0<br>931.00<br>931.00<br>0.00<br>4168.22<br>4168.22<br>2128.99<br>2146.01<br>4275.00<br>0.00<br>482.00<br>1700.00<br>2182.00<br>0.00<br>2904.00<br>2904.00<br>410.00<br>410.00<br>2600.00<br>2600.00<br>65.00<br>3985.00<br>4050.00<br>450.00<br>2250.00<br>2700.00|**Last Year**<br>19662.00<br>5681.18<br>2920.74<br>210.00<br>7178.42<br>1695.00<br>0.00<br>900.00<br>11595.00<br>2724.00<br>593.50<br>5440.00<br> <br> <br>605.00|
||20620.99<br>30433.23<br>51054.22|59204.84|
||654.27<br>654.27<br>673.20<br>673.20<br>342.50<br>342.50<br>771.98<br>771.98|439.21<br>595.20<br>342.53<br>936.19|
||2441.95<br>0.00<br>2441.95|2313.13|



## **Note 1** Fundraising 

A record of all fundraising activity is kept, detailing income and any expenditure for every event. 

## **Note 2.** University Students 

In September 2016, four of our students were offered University places.  Payment of fees, accommodation and other expenses is transferred via Unity School. Mr Joash Obento oversees the payment of school fees and students’ expenses. For boarding students this ranges from textbooks, photocopying to mattresses and toilet paper. A record of income, and payments has been maintained. The Pandemic resulted in students being sent home and additional travel and food expenses were incurred. 

## **Note 3** Trustee Visits/Items in Kenya 

Ensuring that money given to this charity is properly spent in Kenya is an important part of the Trustee’s work.  Trustees visiting Kenya for this purpose or leading groups may, if they wish, claim up to £300 towards the cost of their airfares and assistance with accommodation, visas and Malarone  (As detailed in the minutes 28[th] November 2016).  Due to the pressure on financial resources following the completion of the new building, this bursary was suspended in this financial year. This heading has also been used for money spent in Kenya, by Trustees, on discovering urgent needs during visits. 

7 



**Registered Charity Number 1155625** 

## **Note 4** Crisis help for teachers and School 

Following reports of hardship from Mombasa, the Trustees appealed for help towards the cost of alleviating the difficulties being faced.  This included additional fund for feeding the poorest families, assisting staff with rental payments and providing learning materials for children to work at home. 

## **Note 5** Donations/Fundraising 

During 2020, when practically all fundraising activities were postponed, we were able to think of different ways to raise funds. These included a successful Bike Ride (Promoted by the Mayer of London and Prudential), an African Hamper Raffle, On-line selling and birthday donations from Trustees and supporters. Some the income from these is recorded as “On-line giving” rather than donations or fundraising. 

## **Restricted Funds** 

In order to reflect more accurately the use of funds for “The rented house” and the “Medical Centre” the sum carried forward is most of the sum donated for these items. In each case the donations made (in November and October, respectively), need to be spread over a 12-month period. Due to school closures during the pandemic, this year there are funds carried forward for Secondary school and University fees as well as Teacher Training (Mr Norbert’s intended visit to the UK). 

|<br>**2a   Unity School**|£||**2d  Feeding Project**|£|
|---|---|---|---|---|
|carried forward||0.00|Carried forward|0.00|
|Income||10372.0|Income|2146.01|
|Income from UR||14895.0|Income from UR|2128.99|
|Total income||25267.00|Total Income|4275.00|
|Expended||25267.00|Expended|4275.00|
|Balance||0.00|Balance|0.00|
|**2b  Secondary School Fees**|£||**2e Teacher Training**|£|
|carried forward||0.00|carried forward|82.33|
|Income||3227.00|Income|1028.41|
|Income from UR|||Income from UR||
|Total Income||3227.00|Total income|1110.74|
|Expended||1567.00|Expended|0|
|Balance||1660.00|Balance|1110.74|
|**2c  Medical Centre**|£||**2f  Rented House**|£|
|carried forward||0|carried forward|2985.76|
|Income||8161.89|Income|3000.00|
|Income from UR|||Income from UR||
|Total Income||8161.89|Total income|5985.76|



8 



**Registered Charity Number 1155625** 

|Expended|4168.22|Expended|2904.00|
|---|---|---|---|
|Balance|3993.67|Balance|3081.76|



|£<br>**2h Building Improvements**<br>**2g  Items in Kenya/ Group**<br>visits<br>£<br>carried forward<br>100.00<br>carried forward<br>Income<br>1600.00<br>Income<br>0.00<br>Income from UR<br>482.00<br>Income from UR<br>410.00<br>Total income<br>2182.00<br>Total income<br>410.00<br>Expended<br>2182.00<br>Expended<br>410.00<br>Balance<br>0.00<br>Balance<br>0<br>**2j Crisis help Unity**<br>**2i University Students**<br>carried forward<br>0<br>carried forward<br>0<br>Income<br>3985.00<br>Income<br>1040.00<br>Income from UR<br>65.00<br>Income from UR<br>Total income<br>4050.00<br>Total income<br>1040.00<br>Expended<br>4050.00<br>Expended<br>931.00<br>Balance<br>0<br>Balance<br>109.00<br>**2k   Crisis help Teachers**<br>carried forward<br>0<br>**Carried forward:**<br>£<br>Income<br>2250.00<br>Restricted funds<br>358.64<br>Income from UR<br>450.00<br>Sec school fees<br>1660.00<br>Total income<br>2700.00<br>University fees<br>109.00<br>Expended<br>2700.00<br>Rented house<br>3081.76<br>Teacher training<br>1110.74<br>Balance<br>0|£<br>**2h Building Improvements**<br>**2g  Items in Kenya/ Group**<br>visits<br>£<br>carried forward<br>100.00<br>carried forward<br>Income<br>1600.00<br>Income<br>0.00<br>Income from UR<br>482.00<br>Income from UR<br>410.00<br>Total income<br>2182.00<br>Total income<br>410.00<br>Expended<br>2182.00<br>Expended<br>410.00<br>Balance<br>0.00<br>Balance<br>0<br>**2j Crisis help Unity**<br>**2i University Students**<br>carried forward<br>0<br>carried forward<br>0<br>Income<br>3985.00<br>Income<br>1040.00<br>Income from UR<br>65.00<br>Income from UR<br>Total income<br>4050.00<br>Total income<br>1040.00<br>Expended<br>4050.00<br>Expended<br>931.00<br>Balance<br>0<br>Balance<br>109.00<br>**2k   Crisis help Teachers**<br>carried forward<br>0<br>**Carried forward:**<br>£<br>Income<br>2250.00<br>Restricted funds<br>358.64<br>Income from UR<br>450.00<br>Sec school fees<br>1660.00<br>Total income<br>2700.00<br>University fees<br>109.00<br>Expended<br>2700.00<br>Rented house<br>3081.76<br>Teacher training<br>1110.74<br>Balance<br>0|
|---|---|
|**Carried forward:**<br>Restricted funds<br>Sec school fees<br>University fees<br>Rented house<br>Teacher training|£<br>358.64<br>1660.00<br>109.00<br>3081.76<br>1110.74|
|<br>Medical Centre<br>Total cf|3993.67|
||10313.81|



|**Carried forward:**|£||
|---|---|---|
|Restricted funds||358.64|
|Sec school fees||1660.00|
|University fees||109.00|
|Rented house||3081.76|
|Teacher training||1110.74|
|Medical Centre||3993.67|
|Total cf||10313.81|



Deposit Account Transactions 

£ 

9 



**Registered Charity Number 1155625** 

|carried forward|6456.69|
|---|---|
|Transferred in|0|
|Transferred out|0|
|Interest|5.02|
|Balance|6461.71|



## **4. TRUSTEE REMUNERATION AND EXPENSES** 

No remuneration directly or indirectly out of the funds of the charity was paid or payable to any trustee.  See note 3 for expenses when visiting Unity School, Kenya 

## **5. ANALYSIS OF NET ASSESTS BETWEEN FUNDS** 

|Represented by:<br>**2020**<br>Unrestricted Funds<br>8233.19<br>Restricted Funds<br>10313.81<br>Total<br>**18547.00**|**2019**<br>5329.13<br>3936.73<br>**9265.86**|
|---|---|



**6.** The restricted funds are funds specifically organised to provide support of children at primary and secondary schools, provide the feeding and medical projects and to assist the volunteer work in Mombasa. Other monies given for specific projects are also classed as “Restricted”.  With more money being donated for specific projects, some funds may, in future, be “designated” as a subsection of “Restricted”. 

## **7. In addition:** 

The trustees are most grateful to all individuals and organisations who have contributed, especially: The Parish church of St Peter and St Paul, Rustington 

International School Eindhoven 

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**Registered Charity Number 1155625** 

Who have each contributed over £2000 in the past year. 

We also register our thanks to the following schools and Rotary 

Broadwater C of E primary, Worthing Georgian Gardens Primary School, Rustington Whitemeadow School, Littlehampton River Beach Primary School, Littlehampton Bishop Luffa C of E School, Chichester Chesswood CP, Worthing Forest Boys School, Horsham Rotary club of Littlehampton 

The following churches have supported us through their overseas missions work: 

Littlehampton United Church Rustington Methodist Church Linslade Parish Church All Saints Church, Wick 

We also record our thanks to our Associates and the work they do; together with many others who help organise and support our fundraising ventures. 

Finally, we record our thanks to the Management Team at Unity School for their hard work and commitment to Unity School, and also for looking after the Trustees so well during their visits to Mombasa. 

**Our thanks to all who support our children and fundraise or contribute in any way. This Charity can only continue to support Unity School, the Orphanage, Medical programme, Feeding programme, Secondary and University Education through your generosity.** 

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**Registered Charity Number 1155625** 

## **Independent Examiner’s Report to the Trustees of Friends of the Mombasa Children C.I.O.** 

Report to the trustees on account for the year ended 31[st] January 202 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 41 of the 1993 Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or 

- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Name:   Mr Leslie Allen Drew, Accountant, “Arun Book-Keeping & Computing”. 

Relevant professional qualification or body: C&G’s in Accounting & Book-Keeping equiv. ICB Level 3 Inland Revenue Agent Reference no: HR 3139 

Business Address:   28 Linnet Close, Littlehampton, West Sussex, BN17 7GW 

12 



FRIENDS OF THE MOMBASA CHILDREN
Registered Charity Number 1155625
Signed..
Dale:
13

**Registered Charity Number 1155625** 

## **Independent Examiner’s Report to the Trustees of Friends of the Mombasa Children C.I.O.** 

Report to the trustees on account for the year ended 31[st] January 2021 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 41 of the 1993 Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or 

- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Name:   Mr Leslie Allen Drew, Accountant, “Arun Book-Keeping & Computing”. 

Relevant professional qualification or body: C&G’s in Accounting & Book-Keeping equiv. ICB Level 3 Inland Revenue Agent Reference no: HR 3139 

Business Address:   28 Linnet Close, Littlehampton, West Sussex, BN17 7GW 

Signed: L. A. Drew Dated **:** 11[th] May 2021 

12