Utange 0han5 Charity UK Registered Charity Number 1160637 UTANGE ORPHANS CHARITY Trustees, Report and Annual Accounts For the Year ended 31" March 2023
Utange Orphans ChaTity Contents Page Ito3 Trustees, Annwdl Re ort Inde endent Examiners Re Statement of Financial Activities Statement of Assets & Liabilities Notes to the Accounts 7tolO
Trnstees, Annual Report for the Year Ended 31" March 2023 Registered Charity Number: 1160637. The Trustees present the annual report and accounts of the Charity for the y&qr ended 31st MaT¢h 2023. Legal aDd Administrydtion Information The Utange Orphans Chartty is constituted by Deed of Trust dated 13 April 2014 and is a UL registered charity (No . 1160637). The Charity was registered with the Charity Commission on 25th February 2015. Trustees John Crease Mrs Deborah Scott-RobAnson Mr Paul Robinson Mrs Carol n Giles Mr Andrew Hale Mr Justin Waters Mr Neil Foster (a Chairnwj inted 6 October 2023 otnted ioth De¢ember 2023) Officers Mr John Creasey- Chair Object of the Charity The Trust Deed states that the objects are . To relieve the needs of and to improve the well-being of children and young people. particularly orphans, in Utange, Kenya either indivtdually or ihrough other chartties or organisations by . a) the provision of a safe and secure home, food, clean drinki water. clothing. medical care and education so as to improve conditions of life b) the provision of educational facklities as a means of adv8ncing theiT edu¢ation ¢} the provision of education in health matters with a view to improving their healthcare d) tbe provision of recreational facilities with a view to improving their well-being e) tbe provision of instruction in Christian values to provide a moral and ethical framework within which they can live the provision of grants, goods, facilities and services for their general well-being and improvement in their conditions of life generally, or individually.
Trustees, Annual Report for the Year Ended 31" March 2023 (continued} Governan¢¢ and Management The Trnst Deed provides for a minimum of three trnstees. The trustees MUSÈ hold at le&8t two ordinary 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 forn] so long &8 the tnteeS can both see and hear each other. All tn]stees give freely of their tim¢ and do not receive any remuneration. The Charity has agreed to pay the Cost of full return air fares two tntstees to visit Kenya. TTUStees are required to disclos¢ all relevant conflicts of interest and may not be involved in any discussion or vote where such a confiict is discussed. Mission The mission of the Ch&rity is to relieve the needs of and to improve the well-being of children and young people. particularly in Utang¢. Keny& Agents Bankers: CAF Bank Limited Kings Htll West Malling Kent Independent Examiner: Mervyn Thomas 128 Putnoe Lane B¢dford MK418LS Principal Office: 154 Oakley Road Bromha Bedford MK43 8HY
Trustees. Annual Report for the Year Ended 31" March 2023 (continued) Fundraising Activities Fundraising activities focus on a wide variety of different events and the success or otherwise will be carefully analysed to ensure tbe best use of resources. These activities include an occasional ball. a Cbristmas appeal letteT, and other events held thioughout the year. Reserves Policy Going forward, the Trustees have agreed to maintain General funds at least equivalent to six months running costs of the charity, (c£34,IK)O). The Trustees have agreed to increase the reserves level from prevtous years due to the economic llncertainties Én Kenya. With respect to the High School Sponsor Fund, this is higher than usual as a new school bank account was in the process of being opened but tbe application process was not completed until later in 2023. Therefore the 2024 accounts will show a significant reduction in the High School Sponsor Fund. The Trustees will continue to ensure that fllnds are appropriately ts7nsferred to support the causes the Charity supports in Kenya. Future Plan8 The Celebration High School fully opened again (following the Covid 19 pandemic) in early January 2021. Further intakes Èn August 2021 and April 2022 means that the number of students attending the school is now 236, this is almost the current full capacity of the school of 250 students. In the following year a new kitchen and dining r(K)m to be built at the High School. Signed .. Date . John Creasey Chairnlan
Independent Examiners Report Report to the Trustees of the Utange Orphans Charity (No. . 1160637) on the accounts for the y&qr to 31° March 2023 as set out on pages 5 to 10 Respective r¢sponsMbilities of Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's TTUStees consider that an audit is not required for this year under section 144 of the Charkties Act 2011 (The Charities Act) and that an independent examination is needed. Independent Examiners? Statement It Ès my responsibility to . examine the accounts under section 145 of the Charities Act" to follow the procedures laid down in the genernl Directions given by the ChaTity Comtnission (under section 145(5)(b) of the Charlties Act. and to slate whether particular Tnatters have come to my attention. My examination was carried out in accordance with general directions given by the Charity Commission. An exaMinOn includes a revi¢w of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusuaI iterns or disclosures in the accounts and seeking explanations from the Trust¢¢s ¢oncerning any such matters. The proc¢dures undertaken do not provide all the evidence that would be required in an audi¢ and consequently, no opinion is given as to whether the a¢¢ounts present a'true and faiff 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 gTves me reasonable cause to believe that in. any material aspect. the requirements.. l. to keep accounting records in accordance with section 130 of the Charities Act. and to prepare accounts that accord with the accounting re¢oTds and comply with the accounting requirements of the Charities Act have not b¢¢n met. or 2. to which. tn my opinion, attention should be drawn in ordeT to enable a proper understanding of the accounts to be reached. Sied . Date December 17th. 2023 Mervyn Thomas
Slatement of Fin2llCiAI Activities For The Year Ended 31st March 2023 Unre$trieted Restricted Funds Income Fund Total 2023 2022 Note Incoming Resources Incotning resources from generated funds Voluntary Income Activities for generating funds Total Intoming Resources 32,266 58,501 90,767 86.708 32266 58JOI 90,767 86,708 Resources Expended Costs of generating fijnds Charitable activities Total R¢soure¢s Expended 32.318 32J18 26,142 26,142 58,460 58,460 66,843 66,843 Net income resourees before transfers Transfers between funds Net movements in funds Total funds brought fonvard Total funds earned fonyard (52) (485) (537) 45,091 44,554 32J59 485 32J07 19.865 32,844 32J07 56,937 102,028 89,781 134J35 19,865 82,163 102,028 The notes on pages 8 to I I fonn part of these financial statements.
ststement of Assets and Liydbilities as at 31st March 2023 Unr¢stricted Funds Restrieted Total Ineome 2023 Fund 2022 Note Long Term Asset LoiUL for land purchase Current Assets Cash at baDk 45,039 89,296 134.335 102,028 Net current assets 45,039 89,296 134,335 102,028 Total assets less currcnt liabilities 45,039 89.296 134.335 102,028 Net Assets 89,296 134J35 102.028 Funds of the Charity Unrestrieted Funds: General Fund Rcstrieted Funds: Feed500 School Sponsors High School Building High School Sponsors Medical Fund Bible School Total funds 44.554 44.554 45,091 4,711 4.711 3,159 2,016 82,832 82.832 580 580 1.658 89,781 134J35 51,182 580 44,554 102 028 The notes on pagc 8 to l I forni part of these financial ststements. SÈgned: Date: Zs John Creasey.Ch2innan
Notes to the fwancial statements as at 31st March 2023 Note l Basis of prep¥ration 1.1 Basis of accountlng These accounts have been prepared wider the historic Cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these a¢¢ounts. The accounts have been prepared in accordance with.. the statcment of Recommended PractA¢e: Accounting and Reporting by Charities preparing their accounts in accordance witb the Financial Reporting Stalldd applicable in the UK and Republic of Ireland (FRS102) issued 16th July 2014. the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). and with the CIwities Act 2011. The charity eonstitutes a public benefit as defmed by FRSI 02 and the Charity Commission of England and Wales. 1.2 Going Concern The charity is a going concern as adequate reserves are maintained at all times. The accounts present a true and fair view and the accounting wlicies are those outlined in note 2. 1.3 Changes to accountlng estimates No changes to accounting estimates have occurred in the reporttng period. 1.4 Material prlor year events No mat¢rial prior year events have been identified in the reporting period. Not¢ 2 IDcome Recognition of income- these are included in the Staten]ent of FinarAcial Activities (SOFA) when.. The charity becomes eThtitled 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 reliability. Tax reclaims on donations and gifts- Gift Aid is included in income when theTe IS a valid declaration from the donor. Any Gift Aid amount Tecovered on a donation is considered to be part of thilt gift and is treated as an addition to the same fund as the initial donation unless the donoT or the temis of the appeal have specified otherwtse.
Notes to the fanCIal statements as at 31st Mareh 2023 (continued) 2.2 Expenditure Ydnd Li2biliti¢s Liability reCOltiOn- Liabilities are recognised where it is more than likely than not that there is a legal or constructive obligation commttting the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and sllprt costs- Support eosts have been allocated between governance Costs and other SUPPOrt. Governance costs ¢ompris¢ all costs involving public accountability of the charity and its compliance with regulation and good practice. 23 Assets Long tenn assets are measured on initial recognition at the historical amount. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settletnent amount or after trade discounts or amounts advanced by the charity. Subsequently. they are me&sured at the cash or other consideration expected to be received. Note 3 Anaty5is of Income Unrestricted Funds Restrieted llleome Fund Total 2022 Donations and Legacies Donations Gift Aid Total Donations r4nd Legacies Charitable Activities Event tickets Totsl ChArit8ble Activities Total Income 29.578 2.688 32266 53.644 4,857 58501 83,222 7,545 90,767 78,303 8,405 86,708 32 66 86,708
Not¢ 4 Anatysis olExpenditure Unrestricted Restricted Funds Income Fund Total 2022 Expenditure on generating funds Postage Website & Admin Bankingldonation ¢haTges Total eipenditure on generating funds 272 453 289 1,014 272 453 289 1,014 296 235 312 Exp¢Dditure on charitabl¢ activities Grants to Casuarina House Education sponsorships Grants to Feed500 Grants to High School-building High School Sponsorships Overseas travel Bible School TotsE expenditure on charitable activities Total Expenditure 30,000 30.000 7,000 13,500 2.01)0 3,500 1.304 142 57,446 58,460 27.000 9,000 8,000 2,000 20,000 7,000 13,500 2.000 3,500 1.304 142 26,142 26,142 31,304 32J18 66,000 66.843 4.1 Diselosure of Trustees Ydnd Related Persons, remuneration Ydnd Expenses No Tntee or related parties received remunerdtion during the financial year. Tnlstees ollly claimed expenses in relation to the rulln1 costs of the clwity. 4.2 Diselwur¢ relating to Governante Expenditure Governance expenditure, including the cost of the Independent Examination of the accounts, are included within the expenditure on generdting funds as noted above.
Note S Anatysis of Funds 5.1 Movement of Funds Fund balances brought fonvard Incoming Outgoing Transfers Fund Resources Resources &Provisions Balanees Carried fonvard UDrestri¢ted General Total unre8tried Funds Restricted Funds Feed500 Education Swnsors High School Building High School Sponsors Medical Fund Bible Fund Total Restricted Funds 45.091 45,091 32266 32,266 32,318 {32J18) 485 (485) 44.554 44,554 3,159 2,016 15,052 4,499 2,000 35,150 (13.500) (7.000) (2,000) (3,500) 4,711 485 51,182 580 82,832 580 1.800 58,501 90.767 142 (26,142) 58,460 56.937 102,028 485 89.781 134J35 Total Funds 5.2 Transfers belween funds Transfer 16from" fund Transfer'to" find R&gson Amount General Education S nsors revent fimd bein in deficit 485 6 Loan 2023 2022 Loan for land purpose Opening value Provision Closing value 9,000 9,000 9,000 (9,000 The loan was ortginally given to the clwity in Kenya so that land could be purchased to build a high school. The school was butlt and opened in 2019. The intention 18 that the school WRII, at some point in the future, generate additional funds through its own fundraising activities and repay the loan from UOC. However. Covid19 put back the date when the school would be able to generate additional funds. In the light of this the Trustees considered it pnent to provkde for this loan in full. This provision was made in the 2020 accounts. io