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 inde￿ndent 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 reCo￿lised 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- sUp￿rt 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 n￿de in the 2020 accounts.
10