2022-12-31-accounts - Roko 20

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Roko 20

1161826

Receipts and payments accounts For the period Period end date To from 1-Jan-22 31-Dec-22

CC16a

Section A Receipts and payments

Unrestricted Restricted Endowment funds funds funds

Total funds Last year

to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £

A1 Receipts

A1 Receipts
Sponsorshipand donations	39,020	-	-	39,020	24,403
		-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Sub total*(Gross income for AR)	39,020	-	-	39,020	24,403

A2 Asset and investment sales,
(see table).
	-	-	-	-
	-	-	-	-	-
*Sub total*	-	-	-	-	-

**Total receipts **	39,020	-	-	39,020	24,403

A3 Payments

A3 Payments
Employment cost	14,323			14,323	15,494
Feeding programme	3,122			3,122	3,636
Administrative costs	8,409			8,409	6,924
Motor vehicle	4,581			4,581	5,418
Operational costs	1,130			1,130	1,687
Special Projects	3,395			3,395	678
	-			-
	-			-
	-			-
				-	-
**Sub total **	34,960	-	-	34,960	33,837

A4 Asset and investment
purchases, (see table)
	-	-	-	-
	-	-	-	-
**Sub total **	-	-	-	-	-

**Total payments **	34,960	-	-	34,960	33,837

**Net of receipts/(payments) **	4,060	-	-	4,060	- 9,434
A5 Transfers between funds	-	-	-	-	-
A6 Cash funds last year end	5,842	-	-	5,842	5,842
**Cash funds this year end **	9,902	-	-	9,902	- 3,592

Section B Statement of assets and liabilities at the end of the period

Categories B1 Cash funds B2 Other monetary assets B3 Investment assets B5 Liabilities B4 Assets retained for the charity’s own use Signed by one or two trustees on behalf of all the trustees	Details Details Details Details Details Signature *Total cash funds* (agree balances with receipts and payments account(s))	to nearest £ to nearest £ - - - - - - - Agreement Error OK to nearest £ to nearest £ - - - - - - - - - - - - Cost (optional) - - - - - Cost (optional) - - - - - - - - - - - - - - Print Name Unrestricted funds Restricted funds Unrestricted funds Restricted funds Fund to which asset belongs Fund to which asset belongs Fund to which Amount due	to nearest £ Endowment funds
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			OK
			to nearest £ Endowment funds
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			Current value (optional)
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			Current value (optional)
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			Date of approval

NEALE & MACHARIA LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS

CORPORATE INFORMATION

DIRECTORS

REGISTERED OFFICE

BANKERS

AUDITORS

Job Macharia Thuo Tracey Neale - Ferraira Jeremiah N. Karanja-Secretary

Building Plot No.209/179 Rongai Road, P.o.Box 29708 GPO, Nairobi

Family Bank Limited

Cheror Lagat & Associates Certified Public Accountants Njema Court, Rhapta Road, J4 P.O Box 20677 - 00100 Nairobi.

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS

CONTENTS CORPORATE INFORMATION REPORT OF THE DIRECTORS STATEMENT OF DIRECTORS RESPONSIBILITIES INDEPENDENT AUDITORS REPORT *FINANCIAL STATEMENTS* STATEMENT OF COMPREHENSIVE INCOME STATEMENT OF FINANCIAL POSITION STATEMENT OF CHANGES IN EQUITY CASHFLOW STATEMENT NOTES TO THE FINANCIAL STATEMENT *SUPPLEMENTARY INFORMATION* TAX COMPUTATION	PAGE 1 2 3 4 - 5 6 7 8 9 10 - 13 Appendix 1

NEALE & MACHARIA LIMITED DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Directors submit their report together with the audited accounts for the period ended 31st Decembe state of affairs of the management company.

Principal Activities

The principal activity of the company is that of a Learning Institution.

Incorporation

The enterprise is incorporated in Kenya as a Limited liability company.

Results

The results for Period ended 31st December, 2022 are shown on Page 6.

Directors

The current Directors are shown on page 1.

Auditors

Cheror Lagat & Associates have expressed their willingness to continue in office in accordance with Sec Companies Act.

By order of the Board

……………………………… Directors

Dated: ____

er 2022 which disclose the

ction 159(2) of the Kenyan

NEALE & MACHARIA LIMITED STATEMENT OF RESPONSIBILITY FOR THE YEAR ENDED 31 DECEMBER 2022

The Directors accept responsibility for the preparation and fair presentation of financial statements that a misstatements whether due to fraud or error. They also accept responsibility for:

i) designing, implementing and maintaining internal control relevant to the preparation and fair presenta statements.

ii) selecting and applying appropriate accounting policies; and

iii) making accounting estimates and judgements that are reasonable in the circumstances.

The Directors are of the opinion that the financial statements give a true and fair view of the state of the enterprise as at 31st December 2022 and of its financial performance and cashflows for the year then e the International Financial Reporting Standard for Small and Medium-sized Entities.

Nothing has come to the attention of the directors owner to indicate that the enterprise will not remain a the next twelve months from the date of this statement.

Approved by the directors on 31 March 2023 and signed on its behalf by:

…………………………. ……………… Directors Directors

are free from material

ation of the financial

financial affairs of the nded in accordance with

going concern for at least

………….

NEALE & MACHARIA LIMITED REPORT OF THE INDEPENDENT AUDITOR ON NEALE & MACHARIA LIMITED FOR THE PERIOD ENDED 31 DECEMBER 2022

Report on the financial statements

We have audited the accompanying financial statements of Neale & Macharia Limited set out on page the balance sheet at at 31st December, 2022, the profit and loss account,statement of changes in equ cashflows for the year then ended, and a summary of significant accounting policies and other explana

Owners' responsibility for the financial statements

The owner is responsible for the preparation of financial statements that give a true and fair view in ac International Financial Reporting Standard for Small and Medium sized Entities.

Auditors responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We condu accordance with International Standards on Auditing. Those standards require we comply with ethical perform to obtain reasonable assurance whether the financial statements are free from material mistat

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures i The procedures selected depend on the auditor's judgement, including the assessment of the risks of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor relevant to the entity's preparation and fair presentation of the financial statements in order to design a appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness control. An audit also includes evaluating the appropriateness of accounting policies used and the rea estimates made by the directors, as well as evaluating the overall presentation of the financial stateme

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis fo

Opinion

In our opinion the accompanying financial statements give a true and fair view of the state of affairs of December 2022 and of its financial performance and cashflows for the year then ended in accordance Financial Reporting Standard for Small and Medium-Sized Entities.

es 1 to 13, which comprise uity, and statement of atory information.

ccordance with the

ucted our audit in requirements and plan and tements.

in the financial statements. material misstatement of considers internal control audit procedures that are s of the entity's internal asonableness if accounting ents.

or our audit opinion.

the enterprise as at 31st e with the International

NEALE & MACHARIA LIMITED REPORT OF THE INDEPENDENT AUDITOR ON NEALE & MACHARIA LIMITED FOR THE PERIOD ENDED 31 DECEMBER 2022

Report on the Legal requirements

As required by the law we report to you, based on our audit, that:

i) We have obtained all the information and explanations which to the best of our knowledge and belief ne of our audit;

ii) In our opinion proper books of account have been kept by the enterprise, so far as appears from our e and

iii) The enterprise's balance sheet and profit and loss account are in agreement with the books of accoun

The engagement partner responsible for the audit resulting in this independent auditor's report is CPA A

……………………………... 2023

Cheror Lagat & Associates Certified Public Accountants (Kenya) Njema Court, Rhapta Road, J4 P O Box 20677 - 00100 Nairobi

ecessary for the purposes

examination of those books;

nt.

Alfred Lagat-P/1934

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022

REVENUE DIRECT COSTS GROSS PROFIT ADMINISTRATIVE COSTS OPERATING COSTS DEPRECIATION PROFIT (LOSS) BEFORE TAX TAX PAYABLE PROFIT (LOSS) BEFORE INTEREST , TAX AND DEPRECIATION PROFIT/ (LOSS) TRANSFERRED TO RETAINED EARNINGS	Notes 2 3 4 5 6 11	2022 Kshs 5,723,402 - (506,403) - 5,216,999 (4,233,545) - (734,034) - 249,420 (88,652) - 160,768 (56,269) - 104,499

2021 Kshs 5,839,933 (524,889)

5,315,044 (4,463,721) (781,939)

69,385

(98,153)

(28,769)

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022

NON-CURRENT ASSETS Property, Plant and Equipment CURRENT ASSETS Bank Trade receivables Other receivables TOTAL ASSETS CURRENT LIABILITIES Directors account Payroll liabilities Tax payable Other payables EQUITY AND CAPITAL Share capital(Page 8) Retained earnings(Page 8)	Notes
	10 7 8 8 9 9 9

TOTAL EQUITY AND LIABILITIES

The financial statements on pages 6 to 13 were approved by the board of directors on…………………………

and were signed on its behalf by:

……………………………… ……………………………… Directors Directors

2022 Kshs 6,197,725 6,197,725 23,761 229,177 15,479	2021 Kshs 6,029,008
	6,029,008 91,182 174,027 21,238
268,417 - 6,466,142 6,289,061 - 1,855 - 46,189 - 34,800 - 6,371,905 10,000 - 84,237 - 94,237 6,466,142	286,447
	6,315,454
	6,289,061 1,855 - 34,800
	6,325,716 10,000 (20,262)
	(10,262)
	6,315,454

……………………. 2022

…

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS STATEMENT OF CHANGES IN EQUITY AS AT 31 DECEMBER 2022

As at 1 Jan 2022 Surplus/Deficit As at 31 Dec 2022 As at 01 Jan 2021 Surplus/Deficit As at 31 Dec 2021	SHARE CAPITAL Kshs 10,000 - - 10,000 SHARE CAPITAL Kshs 10,000 - 10,000	Kshs (20,262) 104,499 RETAINED EARNINGS
		84,237
		Kshs 8,507 (28,769) RETAINED EARNINGS
		(20,262)

TOTAL Kshs - (10,262) 104,499 94,237 TOTAL Kshs 18,507 (28,769) (10,262)

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS STATEMENT OF CASHFLOWS FOR THE PERIOD ENDED 31 DECEMBER 2022

Profit /(Loss)before Tax

Adjustments for:

Depreciation Tax Paid

Operating Profit (Loss) before working capital changes

(Increase) Decrease in Trade receivables

Increase (Decrease) in Trade and other payables

Cash generated from operations

Cash flow from Investing Activities

Purchase of Property,plant and Equipment

Net cash from/(used in) investing activities

Cashflows from Financing Activities

Directors Account Cash injection

Cash as at 1 Jan

Net Increase in cash and cash equivalents

Cash as at 31 Dec 2022

2022 2021
Kshs Kshs
160,768 # (28,769)
88,652 # 98,153
(10,080) -
239,340 # 69,385
(49,391) (138,207)
- (34,658)
189,949 # (103,481)
189,949 # (103,481)
(257,369) (618,649)
(257,369)# (618,649)
- 761,061
- # 761,061
91,182 # 52,250
(67,420)# 38,932
23,761 # 91,182

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of preparation

The company prepares its financial statements under the historical cost convention. The principal accoun preparation of these financial statements are set out below:

a. Revenue recognition

Revenue represents invoiced value of services rendered during the year.

b. Inventory

Inventories are stated at the lower of cost and net realizable value. Cost comprises expenditure incurred business, including direct material costs on a weighted average basis. Net realizable value is the price at realized in the normal course of business after allowing for the costs of the realization and, where approp conversion from its existing state to a realizable condition. Provision is made for obsolete, slow moving an when determined.

c. Exchange rate differences

The accounting records are maintained in Kenyan shillings. Transactions in foreign currencies during the into US Dollars using the exchange rates prevailing at the dates of the transactions or valuation where ite foreign exchange gains and losses resulting from the settlement of such transactions and from the transla rates of monetary assets and liabilities denominated in foreign currencies are recognized in profit or loss.

d. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank and are not subject to any significant risk o

e. Trade payables

Trade payables are stated at their nominal value.

f. Trade receivables

Trade receivables are recognised at the invoiced amounts, and are subsequently carried at amortised co impairment loss. Trade receivables not collectable are written off against the related provisions. Subsequ previously written off are credited to the profit and loss account in the year of recovery.

nting policies adopted in the

in the normal course of which the stock can be riate, the cost of nd defective stocks as and

year/period are translated ems are re-measured. Any ation at year-end exchange

of changes in value.

st less provision for ent recoveries of amounts

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022

1 CRITICAL JUDGMENTS AND ESTIMATES

In the process of applying the organization’s accounting policies, the Directors have made estimates and the reported amounts of assets and liabilities within the next financial period. Estimates and judgments are continually evaluated and are based on historical experience and other fac of future events that are believed to be reasonable under the circumstances as disclosed below;

Property and Equipments

Critical estimates are made by the Directors in determining the useful lives and depreciation rates for the Equipments. It is stated at historical cost, less accumulated depreciation and any accumulated impairme

Fair Values

The Directors consider that there is no material difference between the fair value and carrying value of th assets and liabilities where fair value details have not been presented.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and any accumulated im Depreciation is calculated on a straight-line basis at annual rates estimated to write off carrying values of expected useful lives. The annual depreciation rates used are:

Depreciation rates applicable

Motor Vehicle	25%
Furniture and fittings	10%
Computer Equipment	10%
Tank & Kitchen Equipment	10%
Motor Cycle	25%
Land & Building	0%

d assumptions that affect

ctors including expectations

e property and ent losses

he companies' financial

mpairment losses. f the assets over their

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022

2 3	Revenue Income DIRECT COST Food Stuff & Related

2022		2021
Kshs		Kshs
5,723,402		5,839,933
5,723,402	##	5,839,933
506,403		524,889
506,403	##	524,889

4 5 6 7	TOTAL DIRECT COSTS Administrative Expenses Gross salary Casual Wages Staff Travel & Subsistence ,Entertainment Staff Training Volunteers' Expense Cleaning Materials Medical & Hygiene Computer Repairs,maintenance & Accessories Office Expense Class Aid & materials,Exams & Award Text books Games & Sports Pupil Transport Uniforms Motor vehicle,Cycle Running Expense Insurance Legal fees,Secretarial Duties & Consultancy Audit Fee Repairs and maintenance Adverts & Marketing Bad debt Written off Bank charges Internet,Postage and telephones costs Penalties & Interests Operating Expenses Fire wood & Gas Special Project Cost Water and electricity Licenses and permits Depreciation Charge for the year Bank and Cash balance Cash at bank Cash at hand	506,403 ## 524,889	506,403 ## 524,889
		1,965,167 2,159,032 357,928 106,100 26,984 44,075 30,804 90,523 47,703 47,475 36,255 27,005 6,695 19,040 29,055 94,491 21,785 147,715 75,990 127,361 109,410 171,941 19,241 10,365 73,401 53,580 7,160 31,790 743,102 859,645 25,703 42,537 5,000 47,300 34,800 34,800 404,435 117,507 10,200 107,200 98,004 28,643 29,466 76,991 93,769 93 -
		4,233,545 ## 4,463,721 97,780 39,035 550,720 648,310 77,534 83,564 8,000 11,030 734,034 781,939 88,652 98,153 88,652 98,153 13,396 33,200 10,365 57,982 23,761 91,182
			781,939 98,153
			98,153 33,200 57,982
			91,182

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022

8 Trade and other receivables

School fees Arrears Salary Advance Other Receivables

9 Trade and other payables

Directors account Payroll liabilities Other payables

10 PROPERTY,PLANT AND EQUIPMENT

COST As at 1 Jan 2022 Additions Disposal As at 31 Dec 2022 DEPRECIATION As at 1 Jan 2022 Charge As at 31 Dec 2022 Net Book Value as at 31 Dec 2022 Net Book Value as at 31 Dec 2021	Kshs 0% 5,367,876 198,669 5,566,545 - - Land & Buildings

2022	2021
Kshs	Kshs
229,177	174,027
6,000	8,800
9,479	12,438
245,257	195,265
6,281,161	6,289,061
1,855	1,855
34,800	34,800
6,325,664	6,325,716
COMPUTER	Tank & Kitchen
EQUIPMENT	Equipments
Kshs	Kshs
10%	10%
202,270	263,210
-	16,700
202,270	279,910
101,246 ##	84,128
10,102 ##	19,578
111,348	103,706
90,922	176,204

101,024	179,082

NEALE & MACHARIA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022

11 TAX COMPUTATION

TAX COMPUTATION
Profit / (Loss) before Tax # Penalties & Interest Adjusted Profit (Loss) before Tax Tax at 30 % Less Advance Tax Paid Tax Liability / (Asset) Add: Depreciation Less: Wear and Tear allowance	2022 Kshs ## 160,768 88,652 93 (88,652)
	160,768 56,269 (10,080)
	46,189

WEAR AND TEAR COMPUTATION

WEAR AND TEAR COMPUTATION
W.D.V as at 01.01.2022 Additions Wear and tear W.D.V as at 31.12.2022	Land & Buildings	Furniture & Fixtures	Computer equipments	Tank & Kitchen Equipments
	Kshs 0% 5,367,876 # 198,669	Kshs 10% # 269,901 # 42,000	Kshs 10% # 101,024 #	Kshs 10% # 179,082 16,700
	5,566,545 - #	311,901 # 31,190 #	101,024 # # 10,102 #	# 195,782 # 19,578
	5,566,545 #	# 280,711 #	# 90,922 #	# 176,204

Appendix 1

Motor Cycle Kshs 25% 8,009 - 8,009 2,002 6,006	Motor Vehicle	Total Kshs 6,029,008 - 257,369 -
	Kshs 25% 103,116 -
	103,116 25,779	6,286,377 - 88,652 -
	77,337	6,197,725

Appendix 1

Page 32 of42

TOT Page 33 of42

Trial Balance

As of 31 December 2022

CASH & CASH EQUIVALENTS

CASH & CASH EQUIVALENTS:PETTY CASH CASH & CASH EQUIVALENTS:PETTY CASH:ANNIE - PETTY CASH CASH & CASH EQUIVALENTS:PETTY CASH:HEADTEACHER OFFICE CASH & CASH EQUIVALENTS:PETTY CASH:PETTY CASH - Small Box CASH & CASH EQUIVALENTS:PETTY CASH:PETTY CASH - Big box CASH & CASH EQUIVALENTS:FAMILY BANK SCHOOL FEES IN ARREARS ALL SCHOOL FEES IN ARREARS ALL:NON FEE PAYING SCHOOL FEES IN ARREARS ALL:FEE PAYING PUPILS CURRENT ASSETS CURRENT ASSETS:WATER DEPOSIT CURRENT ASSETS:RENT DEPOSIT CURRENT ASSETS:INVENTORIES NON-CURRENT ASSET NON-CURRENT ASSET:MACHINE AND EQUIPMENTS NON-CURRENT ASSET:MACHINE AND EQUIPMENTS:COST NON-CURRENT ASSET:MACHINE AND EQUIPMENTS:ACC. DEP NON-CURRENT ASSET:COMPUTER & ACCESSORIES NON-CURRENT ASSET:COMPUTER & ACCESSORIES:COST NON-CURRENT ASSET:COMPUTER & ACCESSORIES:ACC.DEP NON-CURRENT ASSET:FURNITURES & FITTINGS NON-CURRENT ASSET:FURNITURES & FITTINGS:COST NON-CURRENT ASSET:FURNITURES & FITTINGS:COST:DORMITORY BEDS AND FURNITURES NON-CURRENT ASSET:FURNITURES & FITTINGS:ACC.DEP NON-CURRENT ASSET:LAND & BUILDING NON-CURRENT ASSET:LAND & BUILDING:COST NON-CURRENT ASSET:LAND & BUILDING:COST:GIRLS DORMITORY NON-CURRENT ASSET:LAND & BUILDING:COST:GRADE FIVE COST NON-CURRENT ASSET:MOTOR CYCLE NON-CURRENT ASSET:MOTOR CYCLE:COST NON-CURRENT ASSET:MOTOR CYCLE:ACC.DEP NON-CURRENT ASSET:MOTOR VEHICLE NON-CURRENT ASSET:MOTOR VEHICLE:COST NON-CURRENT ASSET:MOTOR VEHICLE:ACC.DEP NON-CURRENT ASSET:TANKS & KITCHEN EQUIPMENTS NON-CURRENT ASSET:TANKS & KITCHEN EQUIPMENTS:COST NON-CURRENT ASSET:TANKS & KITCHEN EQUIPMENTS:ACC.DEP ACCOUNTS PAYABLE CURRENT TAX LIABILITY ACCRUALS & OTHER PAYABLES ACCRUALS & OTHER PAYABLES:PROV.AUDIT FEES ACCRUALS & OTHER PAYABLES:WELFARE (STAFF) DUES DIRECTORS 'ACCOUNT PAYROLL LIABILITIES

Page 34 of 42

PAYROLL LIABILITIES:NET PAY PAYROLL LIABILITIES:NHIF PAYROLL LIABILITIES:NSSF PAYROLL LIABILITIES:PAYE PAYROLL LIABILITIES:SALARY ADVANCE Tax Account (Sales Taxes) TRADE & OTHER PAYABLES OPENING BALANCE RETAINED EARNINGS SHARE CAPITAL Feeding Programme support Feeding Programme support:DECEMBER 2022 FUND Feeding Programme support:BEN AND FLO SUPPORT SCHOOL FEES TOTAL SCHOOL FEES TOTAL:EDUCATIONAL TRIP SCHOOL FEES TOTAL:SCOUT CLUB SCHOOL FEES TOTAL:KCPE REGISTRATION SCHOOL FEES TOTAL:UNIFORM SCHOOL FEES TOTAL:TUITION FEE AND TRANSPORT FARM PRODUCE FARM PRODUCE:VEGETABLES AND FRUITS FARM PRODUCE:NAPPIER GRASS FARM PRODUCE:POULTRY SPONSORSHIP SPECIAL PROJECT SPECIAL PROJECT:OTHER SCHOOLS FEES SPECIAL PROJECT:ELDERLY SPECIAL PROJECT:OTHER OTHER INCOME OTHER INCOME:VOLUNTEER DONATIONS OTHER INCOME:WATER SALE OTHER INCOME:ASSETS DISPOSAL OTHER INCOME:VAN HIRE OTHER INCOME:CONTRIBUTING PARENTS GIFT IN KIND DONATION DONATION:RESTRICTED DONATION:LOCAL DONATION COSTS OF FEEDING PROGRAMME DIRECT COST DIRECT COST:FOOD & RELATATED DIRECT COST:FOOD & RELATATED:PURCHASES DIRECT COST:FOOD & RELATATED:PURCHASES:BREAKFAST DIRECT COST:FOOD & RELATATED:PURCHASES:FRUITS AND VEGETABLE DIRECT COST:FOOD & RELATATED:PURCHASES:FRUITS AND VEGETABLE:VEGETABLES DIRECT COST:FOOD & RELATATED:PURCHASES:FRUITS AND VEGETABLE:FRUITS DIRECT COST:FOOD & RELATATED:PURCHASES:CEREALS DIRECT COST:FOOD & RELATATED:OPENING INVENTORIES

Page 35 of 42

DIRECT COST:FOOD & RELATATED:CLOSING INVENTORIES SOLAR LIGHTINGS BEDDINGS TAXATION TAXATION:ADVANCE TAX TAXATION:INCOME TAX SCHOLARSHIP SCHOLARSHIP:SECONDARY SCHOOL SCHOLARSHIP:PRIMARY SCHOOLS SECURITY

SECURITY:DOG AND CAT Reconciliation Discrepancies CLUBS

CLUBS:4K CLUB CLUBS:MUSIC AND DRAMA CLUBS:SCOUT MOVEMENT CLUBS:KARATE CLUB

FARM EXPENSES

FARM EXPENSES:ANIMALS FARM EXPENSES:FRUITS FARM EXPENSES:CROPS FARM EXPENSES:GOAT AND RABBITS DONATIONS TO COMMUNITY DONATIONS TO COMMUNITY:COMMUNITY SUPPORT ADMINISTRATION EXPENSE ADMINISTRATION EXPENSE:PENALTIES & INTEREST ADMINISTRATION EXPENSE:CHRISTMAS ADMINISTRATION EXPENSE:AUDIT AND ACCOUNT CONSULTANCY ADMINISTRATION EXPENSE:AUDIT AND ACCOUNT CONSULTANCY:SECRETARY DUTIES ADMINISTRATION EXPENSE:AUDIT AND ACCOUNT CONSULTANCY:ACCOUNT CONSULTANCY ADMINISTRATION EXPENSE:AUDIT AND ACCOUNT CONSULTANCY:AUDIT FEE ADMINISTRATION EXPENSE:UTENSILS& KITCHEN ITEMS ADMINISTRATION EXPENSE:ADVERTS &MARKETING ADMINISTRATION EXPENSE:BAD DEBTS W/OFF ADMINISTRATION EXPENSE:BANK CHARGES ADMINISTRATION EXPENSE:BOARD EXPENSES ADMINISTRATION EXPENSE:CLASS MATERIALS & AIDS ADMINISTRATION EXPENSE:CLASS MATERIALS & AIDS:EXAMS & AWARD ADMINISTRATION EXPENSE:CLASS MATERIALS & AIDS:PUPILS SUPPORT MATERIALS ADMINISTRATION EXPENSE:CLASS MATERIALS & AIDS:TEACHERS STATIONERIES ADMINISTRATION EXPENSE:CLASS MATERIALS & AIDS:WRITING MATERIALS ADMINISTRATION EXPENSE:COMMUNICATION,POSTAGE,INTERNET ADMINISTRATION EXPENSE:COMPUTER REPAIRS & ACCESSORIES ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:MACHINE AND EQUIPMENTS ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:COMPUTER & ACCESSORIES ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:FURNITURE FITTINGS & EQUIPMENTS ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:KITCHEN EQUIPMENT

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ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:MOTOR CYCLE ADMINISTRATION EXPENSE:DEPRECIATION EXPENSE:MOTOR VEHICLE

ADMINISTRATION EXPENSE:DIRECTOR EXPENSE ADMINISTRATION EXPENSE:DIRECTOR EXPENSE:TRACEY RENT ADMINISTRATION EXPENSE:DIRECTOR EXPENSE:TRACEY WATER ADMINISTRATION EXPENSE:DIRECTOR EXPENSE:TRACEY UPKEEP ADMINISTRATION EXPENSE:DIRECTOR EXPENSE:TRACEY ELECTRICITY

ADMINISTRATION EXPENSE:ENTERTAINMENT & MOTIVATION

ADMINISTRATION EXPENSE:ENTERTAINMENT & MOTIVATION:BIRTHDAY

ADMINISTRATION EXPENSE:GAMES & SPORT

ADMINISTRATION EXPENSE:LEGAL EXPENSE

ADMINISTRATION EXPENSE:MEDICAL & HYGIENE EXPENSE

ADMINISTRATION EXPENSE:MEDICAL & HYGIENE EXPENSE:CLEANING EXPENSES

ADMINISTRATION EXPENSE:MEDICAL & HYGIENE EXPENSE:MEDICAL EXPENSES

ADMINISTRATION EXPENSE:MEDICAL & HYGIENE EXPENSE:DETERGENTS AND SOAP

ADMINISTRATION EXPENSE:MISCELLANEOUS

ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP

ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR CYCLE

ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR CYCLE:FUEL EXPENSE

ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR CYCLE:INSURANCE,LICENSE & PERMITS ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR CYCLE:REPAIRS & MAINTENANCE ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:FUEL EXPENSE ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:INSURANCE,LICENSE & PERMIT ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:PARKING FEES ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:REPAIRS & MAINTENANCE ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:REPAIRS & MAINTENANCE:Servic ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:REPAIRS & MAINTENANCE:OTHE ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:REPAIRS & MAINTENANCE:SPAR ADMINISTRATION EXPENSE:MOTOR VEHICLE/CYCLE RUNNING EXP:MOTOR VEHICLE-SCHOOL VAN:REPAIRS & MAINTENANCE:COST ADMINISTRATION EXPENSE:OFFICE EXPENSE

ADMINISTRATION EXPENSE:OFFICE EXPENSE:PRINTING AND PHOTOCOPY COST ADMINISTRATION EXPENSE:PUPILS TRANSPORT COST ADMINISTRATION EXPENSE:EDUCATION FIELD TRIPS ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:FOOD DISTRIBUTION ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:FOOD DISTRIBUTION:BEN AND FLO FUNDING ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:FOOD DISTRIBUTION:DECEMBER 2022

ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:LOISE HOUSE ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:ELDERY LADIES PROJECT ADMINISTRATION EXPENSE:SPECIAL PROJECT EXPENSE:FAMILY FEEDING PROG ADMINISTRATION EXPENSE:STAFF TRAVEL & SUBSISTENCE ADMINISTRATION EXPENSE:TEXTBOOKS ADMINISTRATION EXPENSE:UNIFORMS &SHOES ADMINISTRATION EXPENSE:VOLUNTEERS' EXPENSE

EMPLOYEMENT EXPENSES

EMPLOYEMENT EXPENSES:GUIDANCE AND COUNSELLING

EMPLOYEMENT EXPENSES:STAFF UNIFORM AND RELATED EXPEN

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EMPLOYEMENT EXPENSES:CASUAL LABOUR EMPLOYEMENT EXPENSES:CASUAL LABOUR:SATURDAY REMEDIAL EMPLOYEMENT EXPENSES:SALARIES & WAGES EMPLOYEMENT EXPENSES:STAFF BONUS EMPLOYEMENT EXPENSES:STAFF TRAINING/TEAM BUILDING EX OPERATING EXPENSE OPERATING EXPENSE:FIRE WOOD & GAS OPERATING EXPENSE:INSURANCE OPERATING EXPENSE:RATES OPERATING EXPENSE:REGISTRATION,PERMITS & LICENSES OPERATING EXPENSE:REPAIR & MAINTENANCE OPERATING EXPENSE:REPAIR & MAINTENANCE:MODIFICATION OR IMPROVEMENT OPERATING EXPENSE:REPAIR & MAINTENANCE:CASUAL WAGES OPERATING EXPENSE:REPAIR & MAINTENANCE:TOOLS & MATERIALS OPERATING EXPENSE:SCHOOL UTILITIES OPERATING EXPENSE:SCHOOL UTILITIES:ELECTRICITY OPERATING EXPENSE:SCHOOL UTILITIES:WATER TOTAL

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Trial Balance

As of 31 December 2022

CASH & CASH EQUIVALENTS

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Trial Balance

As of 31 December 2022

CASH & CASH EQUIVALENTS

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Independent examiner’s report to the charity trustees of ‘ROKO 20’

I report on the accounts of the Trust for the year ended 31 December 2022.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (England and Wales) 2011.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act
Follow the procedures laid down in the general Directions given by the Commission under section 145(95(b) of the Charities Act
State whether particular matters have come to my attention.

Basis of independent examiner’s report

I have examined your charity accounts as required under section 145 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for England and Wales under section 145(5)(b) of the Charities Act.

My examination included a review of the accounting records provided by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

That accounting records were not kept in accordance with section 63 of the Charities Act
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Charities Act
That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for England and Wales, I have found no matters that require drawing to your attention.

Name: Krishna Moorthy Chartered Civil Engineer Address: 15 Denehurst Gardens Woodford Green Essex, UK Date: 26[th] Oct 2023