2025-05-31-accounts

THE THUNDER FOUNDATION ANNUAL REPORT JUNE 2024 - MAY 2025

Economy overview Kenya’s economy ended 2024 on a strong note, with annual GDP growth accelerating to 5.1% in the fourth quarter driven by political calm and a rebound in the industrial sector.Inflation rates have seen fluctuation raising to 4.1% in April 2025 from 3.6% in March 2025, driven by increased costs of food, fuel and housing.

SocialMany emergenciesoverview have strained Kenyan society, its healthcare system and social services highlighting the need for sustained humanitarian support. The Mpox and cholera outbreaks have put additional pressure on the fragile healthcare system. Flooding, food shortages, malnutrition (more than 250.000 cases reported of severe malnutrition in children below 5 years) and water shortages are the endemic challenges Kenyans are battling daily with. Suspension of USAID intervention in thousands of Kenya’s projects has brought unemployment and desperation in the slum settlements particularly in Nairobi, where most HIV and feeding programs were run with funds from US. Strikes and political demonstrations were met with brutal police and military intervention in the last 12 months, disrupting the normal school schedule resulting in schools having to reschedule their term dates. Corruption still effects every sector of society, including education with school constantly asking for extra fees and remedial costs to be paid in cash. The Thunder Foundation’s overview

We have 41 children.

PRIMARY SCHOOL

1. Alleluiah Obare- Grade 1 - Tai Internal School (special needs ina mainstream school with support).

2. Aziz Wandaka - Grade 6 - New Highlight School 3. Jacinta Nyambura - Grade 6 - New Highlight School 4. Angelica Wanjiku - Grade 7- New Highlight School 5. Mary Nieri - Grade 8 - New Highlight School 6. Derick Mwangi - Grade 9- New Highlight School 7. Grace Wangari - Grade 9- New Highlight School

| |

8. Perus Muhando- Grade 9- New Highlight School

SECONDARY SCHOOL

9Ann Nduta - Form 2 - Ereteti Mixed Secondary School 40.Aisha Mariam Muthoni - Form 2 -Moi Girls School Kamangu 141. Shadrack Obare - Form 2 - Kahuho Uhuru High School 12. Rommypbill Ndungu - Form 2 - Kahuho Uhuru High School. 43. Crisance Kamau - Form 2 - Rungiri Secondary School 14. Alice Wanjiru - Form 2 - Ruthimitu Mixed Secondary School 45.John Muinde - Form 3 - Muhu Kangaru Secondary School 46.Allan Kiarie - Form 3 - Ruthimitu Mixed Secondary School 47. Simon Mukono - Form 3 - Ruthimitu Mixed Secondary School 18. Elizabeth Njoroge - Form 3 - PCEA Gituamba Girls Secondary school 49. Fauzia Shakur Muthoni - Form 3 - PCEA Gituamba Girls Secondary 20. Winnie Njoki - Form 3 - Musa Gitau Girls Secondary School 21.Mary Muiruri- Form 3 - Musa Gitau Girls Secondary School 22.Susan Wanjiru- Form 3 - Huruma Girls High School 23.Erika Njoki - Form 3 - Mary Leakey Girls School 24.James Ndungu- Diploma in Hair dressing - Clips school of Hair Dressing 25.Brian Ndungu - Phone repair apprenticeship

SPECIAL NEEDS CHILDREN

26.Joseph Mutua- Pp2 - Kakima Adventist Special Needs Centre 27 Alvin Juma - Grade 1 - Kakima Adventist Special Needs Centre 928 Fredrick Wambua- Pp2 - Kakima Adventist Special Needs Centre 29 Natalia Muthoni- Intermediate 2 - Dagoretti Special Needs 30. Ryan Nyata - Intermediate 1 31. Caroline Kasyoka - Intermediate 3 - Dagoretti Special Needs 32. Adrian Omondi - Intermediate 2 - Dagoretti Special Needs 33. Franklin Kiplangat - Intermediate 2 Dagoretti Special Needs 34. Brighton Wesa- Intermediate 1- Dagoretti Special Needs 35. Hamelide Iramwenya - Pre Vocational - Dagoretti Special Needs 36.Morgan Jumbali - Pre Vocational - Dagoretti Special Needs 37. Lavian Nyagaka - Intermediate 3 - Dagoretti Special Needs 38. Maryanne Mutindi - intermediate 3 39. Jessyin Ndege - Vocational - Kisii Vocational Centre 40. Emmanuel Ushindi - apprenticeship -Nyeri.

We have 15 children with disabilities of which:

9 attend Dagoretti Special Needs School, a day school in Nairobi

Eo

——————EOEAEEOe

3 attend a specialised boarding school outside Nairobi

4 is ina mainstream school with special support

4 attends a boarding school on the coast specialising in vocational training.

1 is undergoing carpentry training.

We have 25 children in mainstream education of which:

2 are completing professional training

7 are enrolled in New Highlight Day school for Primary and Junior secondary students 46 are enrolled in either day or boarding schools in the second and third year of

secondary education.

Our main challenges include the constant increase in school fees and book prices and extra unpredictable remedial fees making it difficult to allocate the necessary budget to cover educational costs. Schools change their textbooks annually and frequently add new books throughout the year. This strains our financial resources and compromises our ability to keep up with changing requirements. As a result it is challenging to provide our children with the materials needed for a quality education. Additional expenses such | as school trips, club memberships, extracurricular activities and educational materials often arise unexpectedly, further complicating our budgeting efforts. Predominantly the back to school shopping lists that we receive half termly (6 times per year) for our boarding students takes a significant percentage of our annual budget.

Transporting our special needs students to and from school is a heavy financial burden but it is one which is vitally important to ensure they attend school every day.

JUNE 2024

26th Jun Half term break.

29th June Half term meeting to discuss performance and challenges with all the students.

Angelika, Erika’s sister, admitted as a new sponsored child to the Thunder Foundation project thanks to Heather Sanders’s sponsorship, one of our trustees. Angelika takes the place of Blessing who is no longer part of the programme. She will start school at New Highlight in January 2025.

June 29% Meeting with all the students. Lunch offered to all the participants.

Barclays account closed and new bank account opened with Lloyds Bank. Adrienne Swaiss and Christine Fagan officially resign as Trustees of the Charity.

JULY 2024

1st July School resumes after the break.

Special needs children Emanuel and Hermelide take part in a Music Festival outside of Nairobi.

After having spent almost a year with Morgan’s family, Emanuel returns to his home. We asked Morgan’s mother to temporarily foster him due to the very conflicted environment in his own family at that time.

No school for a week due to violent demonstrations against the government.

Ramadan meets all the parents to ask again for their active participation in their children’s education. We really struggle as a Foundation to motivate families to take their part in the project.

Chrissance breaks his arm playing football.

Meeting with Wimbledon School of English UK (Rufus’ sponsors since 2016) to plan for Rufus’ three week trip to the UK in October 2026 in order to attend an English course and experience life in the UK.

July 2"4 James enrols in a Beautician College. We opted for a vocational training after James did not settle down in secondary school.

AUGUST 2024

24 August School end of term.

School closed for four weeks. Private tuition organised for secondary students and Year 8 children from August 5* till August 16". Children divided into 2 groups to better cater to their needs.

Emanuel sent to spend the holidays at his stepdad’s family home in the countryside. He subsequently has not returned to Nairobi.

Field trip for 6 of our New Highlight School students (12.000ksh)

26 August Third term started.

SEPTEMBER 2024

New accounting system introduced by our Trustee Heather Sanders to improve control on expenses.

Maryanne (Special Needs child) has been living with her Grandmother outside of Nairobi for the last six months. The Foundation is still providing support.

Teachers in secondary schools on strike for 10 days.

OCTOBER 2024

25th October End of term. School recessed until January.

Many children sick because of the cold weather and rains. We covered medical expenses where necessary.

Indomie’s noodles donation received from Agus Susanto.

Some of our children’s mothers engaged in the preparation of arts and crafts to be sold at the Christmas Bazaars in December.

Report cards received. Several students’ reports show very unsatisfactory performances. Ramadan organises a meeting with all parents to stress again the importance of parental guidance. Only a few parents engage in their children’s education (Winnie’s dad and Erika’s mom).

NOVEMBER 2024

26% November Meeting organized by Ramadan with all the children. Team building activities and discussions.

Intensive planning for Georgina Swift's visit and Christmas activities.

Ramadan awarded a bonus of 20.000 KSH and an increase in salary to 50 KSH pa from January 2025.

1 week of private tuition held for top students

DECEMBER 2024

Our Trustee Gina Swift visits Kenya and meets all the children and their families. Thunder donates 5 laptops to the best students (Romy, Shadrack, Rufus, Winnie and

a

distributed to each family.

Erika). Christmas party with more than 150 attendees. Shopping vouchers of 2500 KSH

Morgan’s dad released from prison and returns home. Extra family support from

Thunder ends.

Computer classes for children who received a laptop (7 days 7000ksh)

Dr Nina seminar to reinforce importance of opening up and ask for help.

Sports camp

Mary offered remedial session over the break.

Rufus has individual private tutoring.

German Christmas Bazaar and Braeburn Bazaar attended by Ramadan showcasing crafts to raise awareness and funds.

JANUARY 2025

Ramadan completes back to school shopping and has final meetings with children and parents to discuss the start of the new school year. Reinforcing expectations.

Transport arranged for children’s return to boarding school.

New phone and computer purchased for Ramadan.

Final warning for Fawzia regarding poor behavior.

Angelika admitted to New Highlight School after passing the admission test.

FEBRUARY 2025

26th February Half Term Break. Ramadan has meetings with all children and parents to discuss any issues.

New Highlight school introduces French and computer classes.

Fredrick joins Kakima Boarding School.

MARCH 2025

34 March Back to school after half term

Emanuel starts his carpentry training in Nyeri.

April 2025

24 April School Closes for Easter holidays 5 April Meeting / talk with all the students. Team building activities. 17% April Easter Voucher distribution 25th April Dr Nina seminar to reinforce importance of hygiene and safety. 29% April Schools open for second term

Fees paid for the new term.

Maryanne still not in school. Family support withdrawn. Only diapers offered. Fawzia, Aisha and Aziz (siblings) suspended from participation to any meetings or workshops until Jan 2026 due to their rude and disruptive attitude during the last meeting.

Free wheelchair offered by the government. Ramadan to help with registration.

27'h April Elena Bonalumi runs the London Virtual Marathon to fundraise for Thunder in Italy.

MAY 2025

20th May Field trip for 9 of our special needs children in Dagoretti Special Needs School.

Wimbledon School of English is very active in sponsoring Rufus. Discussions continue regarding Rufus’ proposed trip to the UK in the autumn of 2026. Ramadan has started the process of obtaining a passport for Rufus.

Parents are advised that failure to provide report cards for their children at the end of each half term will result in Thunder withholding payment of school fees.

New books ordered for year 7, 8, 9

Letter written to Dagoretti Special Needs to ask that additional expenses for trips should be announced in a more timely manner so that Thunder is able to budget accordingly.

Brian’s family no longer part of the food voucher programme.

Ramadan visits Kakima School to check on our three boarding students

Motion that The Thunder Foundation Annual General Report for the year

01.06.24 — 31.05.25. be accepted as true and correct.

----- Start of picture text -----
Paola Bonalumi eee en ca tet tclumeasenss¢7OSIERE vate... 2/22). 2&..
Gina Swift oN aE ccancemmuenouners pate. 13|2be...
Denise Courtney saceaad duueTesuevensacsususaescneacesescneseeseneneneauenenes Daten. Zz late.
Anna Miles ccouanenesuceneuccansuccesenecescoseussenaeasesassacsass ens see® Pasteur IZ pe...
Julia Hartlieb sccouasenscanegeseceesencescescceccesuscesoesceecnecensenseaaee® Date secccccrecloncccssnssscessteeee
Heather Sanders once emmn pate £1 Srbe Larne
----- End of picture text -----

Charity No. 1159407

THE THUNDER FOUNDATION

STATEMENT OF ACCOUNTS

FOR THE YEAR ENDED 31ST MAY 2025

Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS TO THE TRUSTEES OF “THE THUNDER FOUNDATION” FOR THE YEAR ENDED 3157 MAY 2025

I report on the accounts of the Charity for the year ended 31% May 2025, which are set out on page 2.

----- Start of picture text -----
.
----- End of picture text -----

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

it is my responsibility to

• examine the accounts under section 145 of the 2011 Act,

• e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

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

Basis of independent examiner's statement My examination was carried out in accordance with general Directions given by the Charity Commissioners. 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 the 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 statements below.

Independent examiner's statement

I have completed my examination.

• I can confirm no matters have 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 130 of the 2011 Act; and ® to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

----- Start of picture text -----
have not been met; or
----- End of picture text -----

----- Start of picture text -----
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Gibbons Mannington & Phipps LLP Del.
20 Eversley Road,
Bexhill-on-Sea, Danny Sallows FCA
East Sussex, Chartered Accountant
TN40 LHE.
----- End of picture text -----

Date ..16 February 2026

Page i

THE THUNDER FOUNDATION RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST MAY 2025

	2025		2024
	£	£	£	£
GENERAL FUND (UNRESTRICTED)
Receipts
Donations		17,808		30,771
Sponsorship		2,231		1,312
Gift Aid		2,220		2,519
		22,259		34,602
Payments
School costs	27,858		21,731
Equipment	1,004		-
Fundraising	355		356
Accountancy	240		204
Bank Charges	241		254
Donations Charges	284		504
		29,982		23,049
Net Receipts for the year	-	7,723		11,553
Bank balance as at 1 June 2024		31,693		20,140
Bankbalanceasat31May2025		23,970		31,693

On behalf of the Trustees

Gina Swift

Page 2

;

The Thunder Foundation 11 Eastwood Road Bexhill-On-Sea East Sussex TN39 3PR

PRIVATE & CONFIDENTIAL

Gibbons Mannington & Phipps LLP 20 Eversley Road Bexhill-On-Sea East Sussex TN40 LHE

Your Ref: DES/AH/39T485

Dear Sirs

Letter of Representation

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the charity's financial statements for the year ended 31 May 2025. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

GENERAL

1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 from the requirement to have its financial statements audited.

3. We have fulfilled our responsibilities as directors/trustees, as set out in the terms of your engagement letter under the Charities Act 2011, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view.

4, All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

1. All the accounting records and related financial information, including minutes of all management and trustee meetings and correspondence with the Charity Commission have been made available to you for the purpose of your work.

ASSETS AND LIABILITIES

1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed as appropriate in the notes to the financial statements.

2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

LOANS AND ARRANGEMENTS

1. The charity has not granted any advances or credits to, or made guarantees on behalf of, directors / trustees other than those disclosed in the financial statements.

LEGAL CLAIMS

1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

LAWS AND REGULATIONS

• 11.We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.

RELATED PARTIES

• 12.Related party relationships and transactions have been appropriately accounted for and disclosed as required in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of charity law or accounting standards.

SUBSEQUENT EVENTS

• 13.All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. CONCERN

• 14.We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.

GOING CONCERN

GRANTS AND DONATIONS

• 15.All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully,

Signed on behalf of the board of trustees

The Thunder Foundation