Utange Orp]]ans Cl)arity UK Registered Charity Number 1160637 UTANGE ORPHANS CHARrrY Trustees, Report and Annual Accounts For the Year ended 31$¢ March 2022
Utange Orplw)s Charity Contents Page Ito3 Trustees, AJ)nual Re ort Inde endent Examiners Re ort Statement of Financial Activities Statement of Assets & Liabilities Notes to the Accounts 7tolO
Trnstees, Annual Report for the Year Ended 31" March 2022 Registered Charity Number: 1160637. The Trustees Present the oJ)nuai report and accounts of the Cl]arity for the year ended 315t March 2022. Leg21 and Administration Information The Utange Orphans Charity is constituted by Deed of TrLt dated 13th April 2014 and is a UL re8RStered charity (No . 1160637). The Charity was registered with the Charity Comn]ission on 25 FebrLWy 2015. Trustees John Crease Mrs Deborah Scott-Robinson Mr Paul Robinson Mrs Carol n Giles Mr Andrew Hale oiricers Mr Jobn Creasey- Director Object of the Charity The Trust Deed states that the objects are . To relieve the needs of and to improve the well-being of ¢hildren and young people. particularly orphans, in Utange, Kenya either individually or t]]rough other chariti¢s or orgauisations by . a) the PTovision of a safe and secure hom¢, food. clean drinking water, clothin tn¢dical care and education so as to improve Conditions of life b) the provision of educational facilities as a means of advan¢ing their education c) the provision of education in health matters with a view to improving their health&2re d) the provision of recreational facilities with a Vlew to improving their well-being e) the provision of instruction in Christian values to PTovid¢ a moral and ethical framework within which they can live the provision of grants, goods, facilities and services for their general well-b¢ing and improvement in their conditions of life generally. or individlly.
Trustees, Annual Report for the Year Ended 31" March 2022 (continued) Governanee and Management The Tntst Deed provides for a minimum of three tntees. The trustees must hold at least two ordtnary meetings each year and one such meeting a year must involve the physical presence of those trustees who attend the meeting. Other meetings may take an electronic forni so long as the tNstees can both see and hear each other. l trustees give freely of their time and do not receive any remuneration. The Charity has agreed to pay the cost of one full return air fare and 500/0 of one other return air fare per year for two tmstees to visit Keny& Trustees are required to disclose all relevant confiicts of interest and rnay not be involved in any discussion or vote where such a onflict is discussed. Mission The mission of the CharÉty is to relieve the needs of and to improve the well-being of chilthen and young peopl¢. particularly in Utange, Kenya. Agents BaDk¢rs: CAF Bank Limited Kings Hill West Malling Kent Ind¢p¢nd¢nt Examiller: Mervyn Thomas 128 Putnoe Lane Bedford MK418LS Principal Office: Applebrook 19. Oakley Road Clapham Bedford fvtK416AN
Trustees, Annual Report for the Year Ended 31st March 2022 (continued) Fundraising activities Fundraising activities focus on a wide variety of different events and the success or otherwise will be carefully analysed to ensure the best use of Tesources. These activities include a bi-awlual ball, a Chrlslmas appeal letter, and other events held throughout the ReserY¢y Policy Going forward, the Trustees have agreed to maintain funds at least equivalent to three months running costs of the charity. (£17,(KK)). Although reserves are currently above this level, the Charity will continue to have increased expenditure due to the continued expansion of Celebrntion High School, also the significant increase kn food prices has impacted the Feed500 programme. This means that going forward the Tru.stees will b2 looking to ensure that funds are appropriately transferred to support the causes the Cbarity 511PPOrts in Kenva. Future Plan$ The Celebration High School fully opened again (following the Covid 19 pandemic) in early January 2021. At that time there were 136 students attending the school. there was a fLWther intake of 60 students in August 2021. increasing the number of students attending the school to 196. The next intake of students was in April 2022. when a further 54 sthdents were admitted. giving a total of 250 students currently attending the
chool. which is the fidl ¢omplemenL Signed . Date . 5th December 2022 John Cre&sey
Independent Examiners Report Report to the Trnstees of the Utange Orpbans Charity (No. 1160637) on the accounts for the year to 31st Mar¢b 2022 as set out on pages 5 to 10 Ro8peetive respon$il)ilities of Trustees and Esaminer The Charity's Trustees are resnsIbLe for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (Th¢ Clwities Act) and that an independent examination is neede(L Independent Examiners, Statement It is my responsibility to . examine the accounts under section 145 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charitics ACL and to state whether particular matters have come to my attention. My examination was carried out in accordance with gen¢ral directions given by tbe Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual item5 or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audi¢ and consequently. no opinion is given as to whether the accounts present a *ue and fair" view. and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention which gives rne reasonable cause to believe that in, any material aspect, thc requirements: l. to keep accounting records in accordance with section 130 of the Charities Act" and to prepare accounts that accord witb the accounting records and comply with the accounting requiT¢m¢nts of the Clwities Act bave not been met" or 2. to which, in my opinion, att¢ntion should be drawn in order to enable a proper understanding of the accounts to be reached. Signed . Date 5-12-2022: Mervyn Thomas
Statement of Fin*neial Activities For The Year Ended 31st Mareh 2022 UDre$tricted Restricted Funds Income Fund Total 2022 2021 Note Incoming Resources Incoming resources from generated funds Voluntary Income Activities for generating funds Total Ineoming Resources 30,294 56,414 86,708 82.454 1.289 83,743 30294 56,414 86,708 Resources Expended Costs of generatin8 funds Charitable activities Total Resou¢$ Expended 27,843 27,843 39.000 39,000 66,843 66043 63.756 03.756 Net ineome resourtey before transfers Transfers between funds Net movements in funds Total funds brought forTrYard Total funds carried forw8rd 2,451 (432) 2,019 43,071 45,090 17,414 432 17,846 39.092 19,865 19.987 19065 82,163 102,028 19.987 62,176 82.163 The notes on pages 8 to l I forn] part of these financial statements.
Statement Assets and Liabilities as at 31$t March 2022 Unrestrieted Funds Restricted Total Income Fund 2021 Note Long Term Asset Loan for land Purchase Current Assets Cash at barjk 45,090 56,938 102.028 82.163 Net ¢urreDt assets 45.090 56,938 102,028 82,163 Total assets less current liabilities 45,090 56,938 102,028 82,163 Net Assets 45,090 56,938 102,028 82,163 Funds Of th¢ Charity Unrestricted Funds. General Fund Restricted Funds: F¢ed500 School Sponsors High School Building High School Sponsors Medical Fund Total funds 45.090 45,090 43.071 3.159 2.016 3.159 2,016 1,174 5,311 98 31.929 580 82,163 51,183 51,183 580 580 56 938 102 028 The notes on page 8 to I I forni part of these financial statements. Signed: Date: 5th December 2022 John Creasey.Chairman
Notes to the fmaDei81 statements as Ydt 31st March 2022 Note l Basis of pr¢par2tlOD 1.1 Basis of accounting These accounts have been pr¢pared under the historic cost wnvention wAth items recognised at cost or lrnnsaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the statement of Recon)mended Practice: Accounting and Reporting by C]wkties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued 16th july 2014. the Financial Reporting StandaTd applicable in the UK and Republic of Ireland (FRS102). and with the ChaTiti¢s Act 2011. The charity constitutes a publEc benefit as defed by FRS102 and the Charity Commission of England and Wales. 1.2 Going Concern The charity is a going concern as adequate reserves are maintsined at all times. The accounts present a and fair view and the accounting policies are those outlined in note 2. 1.3 Changes to accountin8 estimates No clwiges to accounting estimates have occurred in the reporting period. 1.4 Material prior year events No DterIal prior year events have been identified in the reporting period. Note 2 Income RecogDition of income- these are included in the Ststement of Financial Activitie5 (SOFA) when: The charity becomes entitled to the resources It is more likely than not that the Trustees will receive the resources" and The monetary value can be measured with sufficient r¢liability. Tax reclaims on donations and gifis- Gift Aid is Includ in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on 2 donation is considered to be part of that gift and is treated as an addition to the San fund as the initial donation unless the donor or the tenns of the appeal have specified otherwise.
Notes to the finAncFal $tat¢D]ents as at 31st March 2022 (continu¢d) 2.2 Expelldire and Liabilities Liability recognition- Liabililies are Tecognised where it is more than likely than not that there is 2 legal or constntIVC obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and suptx)rt costs- Support costs have been allocated between governance costs and other support. Cvovemance costs comprise all costs involving public accountsbility of the clwity and its cotnpliance with regulation and good PTactice. 2J Assets Long tern] &8sets are measured on initial recognition at the historical amount. Debtors (including trade debtors and loans receivable) are me&sured on Initial recognition at settlement amount or after trade discounts or amounts advanced by the charity. Subsequently. they are measured at the c&8h or other consideration expected to be Teceived. Note 3 Analysis of Income Unrestrieted Funds Restricted Income Fund Total 2021 Donations and Legacies Donations Gift Aid Tot21 Donations and Legaeies Charitable Adivities Event tickets Total Charitable Aetivities Total lllcome 26.267 4.027 30,294 52,036 4,378 56,414 78,303 8,405 86,708 74.089 8.365 82.454 30,294 86,708 82,454
Y4ote 4 An841ysis Expenditure Unrestricted Reslricted Funds Ineome Fund Total 2021 Eipenditure on generating funds Postage Website&Admin Banking/donation ¢lwges Total expenditure on generating tsnds 296 235 312 843 296 235 312 260 185 401 846 Expenditur¢ on ¢haritable g4etivities Grants to Casuarina House Education sponsorships Grants to Feed500 Grants to High Sfjhool-building High School Spoosorships Overseas travel Total expenditlwe on charitable activities Tolal Expenditur¢ 27.0(K) 27,000 9,000 9,000 8,000 8,000 2,000 2.000 20,000 20.000 28,330 7,51XI 10.866 6,310 7,000 2,904 62,910 63.756 27,000 27 39,000 66,000 39,1100 66043 4.1 Disclosure of Trustees and Related Persons, remuneration and Expenses No Trustee or related parties received remuneration during the financial year. Trustses only claimed expenses in relation to running costs of the charity. 4.2 Di$¢losure relating to CTov¢rnanee Expenditure Governance expenditure. including the Cost of the Independent Examination of the accounts, are included within the expenditure on generating funds &8 noted above.
Iyote 5 Anaty8is of Funds 5.1 Movement of Funds Fund balances brought forward Incoming Outgoiog Transfers Fund Resources Resources &Provisions Balances carried forward Unrestricted General Total Unrestricted Funds Restricted Funds Feed500 Education Sponsors High School Building High School Sponsors Medical Fund Total Restriet¢d Funds 30,294 30294 27,843 (27043) 432 (432) 43,071 45,090 1,174 5,311 98 31,929 580 39.092 9,985 5,705 1,470 39254 (8,000) (9,000) {2,000) (20,000) 3,159 2,016 432 51,183 580 56.938 56,414 86,708 (39,000) 66043 432 Total Funds 5.2 Transfers between funds Transfer ffjsfrom" fund Tran8f¢r"to" fmd Reason Amount General h School Buildin revent fund kin in deficit 432 6 LoaD 2022 2021 Lo2n forlgnd purpose Opening value Provision Closing value 9,000 9,000 9,000 9,000 The loan w&8 originally gAven to the charity in Kenya so that land could b¢ purchased to build a high school. The school was buiRI and opened in 2019. 'fhe intention is that the school will, al som¢ point in the future. generate addiÈional funds through its own fundratsing activities and repay the loan from UOC. However. Covid19 put back when the school would be able to generate additional funds. In the light of this the Trustees considered Ét prudent to provide for this loan in fiLII. This provision was made in the 2020 ac¢ouTJts. io