**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**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**to nearest £**
**Endowment**
**funds**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**|
|||||
|||||
|||||
|||||
|||||
|||||
||||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
1.
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.
1.
## **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: ________________**
2.
er 2022 which disclose the
ction 159(2) of the Kenyan
2.
**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**
3.
are free from material
ation of the financial
financial affairs of the nded in accordance with
going concern for at least
**………….**
3.
**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.
4.
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
4.
**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**
5.
ecessary for the purposes
examination of those books;
nt.
Alfred Lagat-P/1934
5.
## **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**|
|---|---|---|
6.
**2021 Kshs** 5,839,933 (524,889)
**5,315,044** (4,463,721) (781,939)
**69,385**
(98,153)
**(28,769)**
-
**(28,769)**
6.
## **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**
7.
|**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
**…**
7.
## **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)**|
8.
**TOTAL Kshs** - (10,262) 104,499 **94,237 TOTAL Kshs 18,507 (28,769) (10,262)**
8.
## **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**
9.
|**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**|
9.
**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.
10.
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
10.
**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%|
11.
d assumptions that affect
ctors including expectations
e property and ent losses
he companies' financial
mpairment losses. f the assets over their
11.
## **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**|
12.
**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**|
|---|---|
13.
|**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**|
13.
## **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**
**Page 36 of 42**
## **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**
**Page 37 of 42**
**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**
**Page 38 of 42**
## **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 39 of 42**
## **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 40 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 41 of 42**
**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**
**Page 42 of 42**
## 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:
1. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. 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