Utange Orphans Charity UK Registered Charity Number 1160637 UTANGE ORPHANS CHARITY Trustees, Report and Annual Accounts For the Year ended 31" March 2024
Utange Orphans Charity Contents Page Ito3 Trustees, Annual Re ort Inde endent Examiners Re ort Statement of Financial Activities Statement of Assets & Liabilities Notes to the Accounts 7tolO
Trustees, Annual Report for tbe Year Ended 31 Mareh 2024 Registered Charity Number: 1160637. The Trustees present the annual report and accounts of the Clwity for the year ended 31 March 2024. st Legal and Administration Infonnation The Utange Orphans Charity is constituted by Deed of Tn]st dated 13 April 2014 and is a UL registered charity (No . 1160637). The Clwity was registered with the Charity Commission on 251h Febnwy 2015. Trustees Mrs Deborah Scott-Robinson Mr Paul Robinson Mr Andrew Hale Mr Justin Waters Mr Neil Foster inted 6th October 2023 inted 10 December 2023 Chairn]an Officers Mr Justin Waters - Chair Object of the Cbarity The Trust Deed states that the objects arc . To relieve the needs of and to improve the well-being of children and young people. particularly orphans, in Utange, Kenya either individually or thrnugh other charities or organisations by . a) the provision of a safe and secure home, food, clean drinking water, clothing, medical care and education so as to improve conditions of life b) the provision of educational facilities as a means of advancing their education c) the provision of education in health matters with a view to improving their healthcare d) the provision of recreational facilities with a view to improving their well-being e) the 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 impmvement in their conditions of life genernlly, or individually.
Trustees, Annual Report for the Year Ended 31. March 2024 (continued) GovernaDce and Management The Trust Deed provides for a minimum of three trustees. The trustees must hold at le&st 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 forni so long as the trustees can both see and hear each other. All trustees give freely of their time and do not receive any remuneration. The Charity has agreed to pay the cost of full return air fares two trustees to visit Kenya. Trustees are required to disclose all relevant confiicts of interest and may not be involved in any discussion or vote where such a confiict is discussed. Mission The mission of the Charity is to relieve the needs of and to improve the well-being of children and young people, particularly in Utange, Keny& Agents Bankers: CAF Bank Limited Kings Hill West Malling Kent Independent Examiner: Mervyn Thomas 128 Putnoe Lane Bedford MK418LS Principal oifice: 15a, Oakley Road Bromham Bedford MK43 8HY
Trnstees, Annual Report for the Year Ended 31 March 2024 (continued) Fundraising activities Fundraising activities focus on a wide variety of different events and the success or otherwise will be carefu]ly analysed to ensure the best use of resources. These activities include an occasional ball, an annual chriStn ap[al letter. and other events held throughout the year. Reserve8 Policy The Trustees have agreed to maintain General funds at le&st equivalent to six months running costs of the charity, {c£34,000). As noted in last year's accounts, the Trustees agreed to increase the reserves level due to the economic uncertainties in Kenya. As noted in last year's accounts, the High School sponsor Fund was also higher than sual (due to administrative delays re a bank account application). This was duly completed during the ycar, hence additional funds wcrc transferred during the year. This has significantly reduced the I ligh School Fund as at 31" March 2024. The .1 rustees will continue to ensure that funds are appropriately transferred to support the causes thc Charity supports in Kenya Future Plans The High School is now operating at near full capacity (with 246 students currently attending) spanning the 3 academic years taught. There are also 12 studcnts enrolled in the Bible College. During the year the Charity in Kenya acquired an additional piece of land adjacent to the High School. The intention is that a new vocational training centse will be constructed during 202412025. The purpose of this facility is to offer students the opportunity (when they have completed their school education) to continue at the vocational training centre for a further two years. The training centre will offer practical courses such &s electrical engineering. plumbing, carpenty, tailoring and hairdressing. Some of the funding is anticipated to come from existtng sp)nsors, in that once a student has completed their school education and wants to attend the vocational training centre, their existing sponsor may want to continue to support them. Signed . Date . Justin Waters
Independent Examiners Report Report to the Trustees of the Utange Orphans Charity (No. . 1160637) on the accounts for the year to 31S1 March 2024 as set out on pages 5 to 10 Respective responsibi]Rties of Trnstees and Examiner The Charity's Trustees are responsible for thc preparntion of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the ChaTities Act 2011 (The CIMrities Act) and that an indendent examination is needed. 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 generdl Directions given by the Charity Commission (under section 145(5)(b) of the Charities ACL and to state whether particular matters have come to my attention. My examination w&$ carried out in accordance with 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 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 'Xrue and fair" view, and the report is limited to those matters set out in the statement below. In connection with rny exarnination, no matter has come to my attention which gives me reasonable cause to believe that in, any material aspecl 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 records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in rny opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed . Date 0710112025 Merw Thomas
Statement of Financial Activities For The Year Ended 31st March 2024 Unrestricted Restricted Funds Income Fund Total 2024 2023 Note Incoming Resources Incoming resources from generdted funds Voluntary Income Activities for generating funds Total Incoming Rcsources 28281 60,994 89,275 90,767 28281 60,994 89275 90,767 Resources Expended Costs of generating funds Charitable activities Total Resources Expended 26,039 26,039 93,658 119,697 93,658 119,697 58,460 58,460 Net ineome resources before transfers Transfers behveen funds Net movements in funds Total funds brought forward Total funds carried forward 2242 {32,664) (30,422) 32,307 2242 44,554 (32,664) (30,422) 89,781 134,335 57,117 103,913 32,307 102,028 134,335 The notes on pages 8 to I I fomi part of these financial statements.
Statement of Assets and Liabilities as at 31st March 2024 Unrestricted Funds Restricted Total Income 2024 Fund 2023 Note Long Terni Asset Loan for land purchase Current Assets Cash at bank 46.796 57,117 103,913 134,335 Net current assets 46.796 57.117 103,913 134,335 Total assets less current liabilities 46,796 57,117 103,913 134,335 Net Assets 46,796 57,117 103,913 134J35 Funds of the Charity Unrestricted Funds. General Fund Restricted Funds: Feed500 School Sponsors Vocational Training Centre High School Sponsors Medical Fund Bible School Total funds 46,796 46,796 44,554 11,174 11.174 311 311 250 250 43,898 43.898 580 580 904 904 57 117 103,913 4,711 82,832 580 1,658 134 35 The notes on page 8 to I I forni part of these financial statements. Signed: Date: ?1,(21 Justin Waters-ChaiTman
Notes to the fmancial statements as at 31st March 2024 Note l Basis of preparation 1.1 Basis of accounting These accounts have been prepared under the historic cost convention with iten]s reColised at cost or transaction value unless otherwise stated in the relevant not¢(s) to these accounts. The accounts have been prepared in accordance with: the statement of Recommended Practice: Accounting and Reporting by Clwities 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 Standard applicable in the UK and Republic of Ireland (FRS102). and with the Charities Act 2011. The charity constitutes a public benefit as defined by FRS102 and the Charity Commission of England and Wales. 1.2 Golng 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 policies are those outlined in note 2. 1.3 Changes to accountlng estlmates No changes to accounting estimates have occurred in the ryrting period. 1.4 Materlal prior year events No material prior year events have been identified in the reporting period. Note 2 Income Recognition of income - these are included in the Statement of financial Activities (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 me&sured with sufficient reliability. Tax reclaims on donations and gifts - Gift Aid is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund &s the initial donation unless the donor or the tern]s of the appeal have specified otherwise.
Notes to the fmaneial statements as at 31st March 2024 (continued) 2.2 Expenditure and Llabilities Liability recognition- Liabilities are recognised where it is rnore than likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be me&sured with reasonable certainty. Governance and support costs- sUprt costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 2.3 Assets Long terni assets are measured on initial recognition at the historical amount. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount or after trade discounts or amounts advanced by the chaTity. Subsequently, they are measured at the cash or other consideration expected to be received. Note 3 Anatysis of Income Unrestricted Funds Restricted Income Fund Total 2023 Donations and Legaeies Donations Gift Aid Total Donations and Legacies Charitable Aetivities Event tickets Total Charitable Activities Total Income 21,390 6,891 28281 57,935 3,059 60,994 79,325 9,950 89275 83,222 90,767 28 81 89 75
Note 4 Anatysis of Expenditure Unrestricted Restricted Funds Income Fund Total 2023 Expenditure on generating ndS Postage Website & Admin Bankingldonation charges Total expenditure on generating funds 263 263 1,110 276 1,649 272 453 289 1,014 276 1,649 Expendithre on charitable activities Grants to Casuarina House Education sponsorships Grants to Feed500 Grants to High School-building High School Sponsorships Overseas travel Bible School Total expenditure on charitsble activities Total Expenditure 23,000 23,000 4,000 7,5(M) 30,000 7,000 13,500 2,000 3,500 1,304 142 57.446 58,460 4.000 7,500 75.500 75,500 1,390 6,658 6,658 93,658 118,048 93,658 119,697 1.390 24,390 26,039 4.1 Disclosure of Trustees and Related Persons, remuneratlOD and Expenses No Trustee or related parties received remuneration during the financial year. Trustees only claimed expenses in relation to the nmning costs of the charity. 4.2 Disclosure relating to Governance ExpeDdRture Governance expenditure, including the cost of the Independent Examination of the accounts, are included within the expenditure on generating funds as notrd alx)ve.
Note 5 Analysis of Funds 5.1 Movement of Funds Fund balance8 brought forward Incoming Outgoing Transfers Fund Resources Resources &Provisions Balances earned forward Unrestricted General Total Unrestricted Funds Restricted Funds Feed500 Education Sponsors Vocational Training Centre High School Sponsors Medical Fund Bible Fund Total Restricted Funds Total Funds 44.554 44554 28,281 28281 26,039 (26,039) 46,796 46,796 4,711 13,963 4,311 250 36.566 (7,500) (4,000) 11,174 311 250 43.898 580 904 57,117 103,913 82,832 580 (75,500) 5,904 60,994 89275 6,658 (93,658) 119,69 89,781 134J35 5.2 Transfers betTrveen funds Transfer "from" fund Transfer "to" find Reason Amount General Education S onsors To revent fund bein in deficit 6 Loan 2024 2023 Loan for land purpose Opening value Provision Closing value 9,000 9,000 9,000 Thc loan was originally given to the charity in Kenya so that land could be purch&sed to build a high school. The school was built and opened in 2019. The intention is that the school will, at some point in the futur¢, generdte additional funds through its own fundraising activities and repay the loan from UOC. However, Covidl 9 put back the date when the school would be able to generate additional funds. ID the light of this the TnLStees considered it prudent to provide for this loan in full. This provision was nde in the 2020 accounts. 10